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

9.2% = 4.4% × 0.45 × 4.72

Latest: FY2025

Profitability

Net Margin

4.4%

-7.6% →4.4%

How much profit per ₹ of revenue

Efficiency

Asset Turnover

0.45x

0.35x →0.45x

Revenue per ₹ of assets

Leverage

Equity Multiplier

4.72x

3.76x →4.72x

Assets funded by equity vs debt

Trend Analysis

ROE improved by 19.4 pp over 4 years. Driven by net margin improving (-7.6% → 4.4%), asset turnover improving (0.35x → 0.45x), leverage rising (3.76x → 4.72x). High financial leverage (equity multiplier > 4x) amplifies returns but also risk.

Historical Decomposition

Last 4 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%
FY20250Cr0Cr4.4%0.454.729.2%

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 9.2% | YieldIQ