DuPont Decomposition

Why does GODIGIT earn its ROE?

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

ROE = Net Margin × Asset Turnover × Equity Multiplier

11.6% = 5.4% × 0.40 × 5.32

Latest: FY2026

Profitability

Net Margin

5.4%

-7.6% →5.4%

How much profit per ₹ of revenue

Efficiency

Asset Turnover

0.40x

0.35x →0.40x

Revenue per ₹ of assets

Leverage

Equity Multiplier

5.32x

3.76x →5.32x

Assets funded by equity vs debt

Trend Analysis

ROE improved by 21.8 pp over 5 years. Driven by net margin improving (-7.6% → 5.4%), leverage rising (3.76x → 5.32x). High financial leverage (equity multiplier > 4x) amplifies returns but also risk.

Historical Decomposition

Last 5 years

YearRevenuePATNet MarginAsset TOLeverageROE
FY20220Cr-0Cr-7.6%0.353.76-10.1%
FY20230Cr0Cr0.6%0.424.301.1%
FY20240Cr0Cr2.1%0.496.897.1%
FY20250Cr0Cr4.5%0.434.729.2%
FY20260Cr0Cr5.4%0.405.3211.6%

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.

GODIGIT DuPont Analysis — ROE 11.6% | YieldIQ