DuPont Decomposition

Why does FEDERALBNK earn its ROE?

Breaking down Return on Equity into profitability, efficiency, and leverage.

ROE = Net Margin × Asset Turnover × Equity Multiplier

10.8% = 26.3% × 0.04 × 10.04

Latest: FY2026

Profitability

Net Margin

26.3%

23.1% →26.3%

How much profit per ₹ of revenue

Efficiency

Asset Turnover

0.04x

0.04x →0.04x

Revenue per ₹ of assets

Leverage

Equity Multiplier

10.04x

11.75x →10.04x

Assets funded by equity vs debt

Trend Analysis

ROE stable at ~11%. Driven by net margin improving (23.1% → 26.3%), leverage falling (11.75x → 10.04x). High financial leverage (equity multiplier > 4x) amplifies returns but also risk.

Historical Decomposition

Last 5 years

YearRevenuePATNet MarginAsset TOLeverageROE
FY20220Cr0Cr23.1%0.0411.7510.2%
FY20230Cr0Cr30.8%0.0412.1114.3%
FY20240Cr0Cr32.0%0.0410.5612.9%
FY20250Cr0Cr28.9%0.0410.4312.0%
FY20260Cr0Cr26.3%0.0410.0410.8%

How to read DuPont

  • Rising ROE from margin = pricing power, operational improvement (good)
  • Rising ROE from turnover = better asset utilization (good)
  • Rising ROE from leverage = more debt, amplified risk (caution)
  • Falling ROE across all three = structural deterioration (red flag)

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DuPont decomposition from audited annual financials. Factual analysis, not investment advice.