DuPont Decomposition

Why does GOACARBON earn its ROE?

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

ROE = Net Margin × Asset Turnover × Equity Multiplier

-10.1% = -4.3% × 0.96 × 2.44

Latest: FY2025

Profitability

Net Margin

-4.3%

1.7% →-4.3%

How much profit per ₹ of revenue

Efficiency

Asset Turnover

0.96x

0.41x →0.96x

Revenue per ₹ of assets

Leverage

Equity Multiplier

2.44x

4.13x →2.44x

Assets funded by equity vs debt

Trend Analysis

ROE declined by 13.0 pp over 3 years. Driven by net margin declining (1.7% → -4.3%), asset turnover improving (0.41x → 0.96x), leverage falling (4.13x → 2.44x).

Historical Decomposition

Last 3 years

YearRevenuePATNet MarginAsset TOLeverageROE
FY20230Cr0Cr1.7%0.414.132.8%
FY20240Cr0Cr5.3%0.292.483.8%
FY20250Cr-0Cr-4.3%0.962.44-10.1%

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.