DuPont Decomposition

Why does GANESHHOU earn its ROE?

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

ROE = Net Margin × Asset Turnover × Equity Multiplier

29.1% = 62.4% × 0.41 × 1.14

Latest: FY2025

Profitability

Net Margin

62.4%

22.0% →62.4%

How much profit per ₹ of revenue

Efficiency

Asset Turnover

0.41x

0.13x →0.41x

Revenue per ₹ of assets

Leverage

Equity Multiplier

1.14x

1.28x →1.14x

Assets funded by equity vs debt

Trend Analysis

ROE improved by 25.5 pp over 3 years. Driven by net margin improving (22.0% → 62.4%), asset turnover improving (0.13x → 0.41x).

Historical Decomposition

Last 3 years

YearRevenuePATNet MarginAsset TOLeverageROE
FY20230Cr0Cr22.0%0.131.283.5%
FY20240Cr0Cr40.8%0.161.147.3%
FY20250Cr0Cr62.4%0.411.1429.1%

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.