DuPont Decomposition

Why does GODREJCP earn its ROE?

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

ROE = Net Margin × Asset Turnover × Equity Multiplier

15.4% = 13.0% × 0.73 × 1.64

Latest: FY2025

Profitability

Net Margin

13.0%

14.1% →13.0%

How much profit per ₹ of revenue

Efficiency

Asset Turnover

0.73x

0.18x →0.73x

Revenue per ₹ of assets

Leverage

Equity Multiplier

1.64x

1.27x →1.64x

Assets funded by equity vs debt

Trend Analysis

ROE improved by 12.2 pp over 3 years. Driven by net margin declining (14.1% → 13.0%), asset turnover improving (0.18x → 0.73x), leverage rising (1.27x → 1.64x).

Historical Decomposition

Last 3 years

YearRevenuePATNet MarginAsset TOLeverageROE
FY20230Cr0Cr14.1%0.181.273.3%
FY20240Cr-0Cr-55.9%0.181.47-15.0%
FY20250Cr0Cr13.0%0.731.6415.4%

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.