DuPont Decomposition

Why does GLOBAL earn its ROE?

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

ROE = Net Margin × Asset Turnover × Equity Multiplier

25.6% = 39.0% × 0.62 × 1.06

Latest: FY2025

Profitability

Net Margin

39.0%

27.5% →39.0%

How much profit per ₹ of revenue

Efficiency

Asset Turnover

0.62x

0.75x →0.62x

Revenue per ₹ of assets

Leverage

Equity Multiplier

1.06x

1.12x →1.06x

Assets funded by equity vs debt

Trend Analysis

ROE improved by 2.4 pp over 4 years. Driven by net margin improving (27.5% → 39.0%), asset turnover declining (0.75x → 0.62x).

Historical Decomposition

Last 4 years

YearRevenuePATNet MarginAsset TOLeverageROE
FY20220Cr0Cr27.5%0.751.1223.2%
FY20230Cr0Cr36.5%0.841.1334.6%
FY20240Cr0Cr45.5%0.761.1038.0%
FY20250Cr0Cr39.0%0.621.0625.6%

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.

GLOBAL DuPont Analysis — ROE 25.6% | YieldIQ