DuPont Decomposition

Why does GILLETTE earn its ROE?

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

ROE = Net Margin × Asset Turnover × Equity Multiplier

42.4% = 15.6% × 1.44 × 1.88

Latest: FY2025

Profitability

Net Margin

15.6%

15.4% →15.6%

How much profit per ₹ of revenue

Efficiency

Asset Turnover

1.44x

1.44x →1.44x

Revenue per ₹ of assets

Leverage

Equity Multiplier

1.88x

1.77x →1.88x

Assets funded by equity vs debt

Trend Analysis

ROE improved by 3.0 pp over 4 years.

Historical Decomposition

Last 4 years

YearRevenuePATNet MarginAsset TOLeverageROE
FY20220Cr0Cr15.4%1.441.7739.3%
FY20230Cr0Cr12.8%1.391.8833.6%
FY20240Cr0Cr14.4%1.291.9436.0%
FY20250Cr0Cr15.6%1.441.8842.4%

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.

GILLETTE DuPont Analysis — ROE 42.4% | YieldIQ