DuPont Decomposition

Why does FIEMIND earn its ROE?

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

ROE = Net Margin × Asset Turnover × Equity Multiplier

19.7% = 8.5% × 1.69 × 1.37

Latest: FY2025

Profitability

Net Margin

8.5%

8.7% →8.5%

How much profit per ₹ of revenue

Efficiency

Asset Turnover

1.69x

0.41x →1.69x

Revenue per ₹ of assets

Leverage

Equity Multiplier

1.37x

1.38x →1.37x

Assets funded by equity vs debt

Trend Analysis

ROE improved by 14.7 pp over 3 years. Driven by asset turnover improving (0.41x → 1.69x).

Historical Decomposition

Last 3 years

YearRevenuePATNet MarginAsset TOLeverageROE
FY20230Cr0Cr8.7%0.411.385.0%
FY20240Cr0Cr8.3%0.461.375.2%
FY20250Cr0Cr8.5%1.691.3719.7%

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.