DuPont Decomposition

Why does GLOBE earn its ROE?

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

ROE = Net Margin × Asset Turnover × Equity Multiplier

6.5% = 1.7% × 1.42 × 2.64

Latest: FY2025

Profitability

Net Margin

1.7%

1.4% →1.7%

How much profit per ₹ of revenue

Efficiency

Asset Turnover

1.42x

1.46x →1.42x

Revenue per ₹ of assets

Leverage

Equity Multiplier

2.64x

5.20x →2.64x

Assets funded by equity vs debt

Trend Analysis

ROE declined by 3.8 pp over 4 years. Driven by leverage falling (5.20x → 2.64x).

Historical Decomposition

Last 4 years

YearRevenuePATNet MarginAsset TOLeverageROE
FY20220Cr0Cr1.4%1.465.2010.3%
FY20230Cr0Cr1.2%1.604.408.3%
FY20240Cr0Cr2.0%1.422.697.6%
FY20250Cr0Cr1.7%1.422.646.5%

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.