DuPont Decomposition

Why does GANGESSECU earn its ROE?

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

ROE = Net Margin × Asset Turnover × Equity Multiplier

0.5% = 7.5% × 0.06 × 1.08

Latest: FY2026

Profitability

Net Margin

7.5%

23.3% →7.5%

How much profit per ₹ of revenue

Efficiency

Asset Turnover

0.06x

0.05x →0.06x

Revenue per ₹ of assets

Leverage

Equity Multiplier

1.08x

1.03x →1.08x

Assets funded by equity vs debt

Trend Analysis

ROE stable at ~0%. Driven by net margin declining (23.3% → 7.5%).

Historical Decomposition

Last 5 years

YearRevenuePATNet MarginAsset TOLeverageROE
FY20220Cr0Cr23.3%0.051.031.3%
FY20230Cr0Cr23.6%0.091.012.2%
FY20240Cr0Cr10.0%0.061.050.6%
FY20250Cr0Cr13.3%0.051.080.8%
FY20260Cr0Cr7.5%0.061.080.5%

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.

GANGESSECU DuPont Analysis — ROE 0.5% | YieldIQ