DuPont Decomposition

Why does GOODLUCK earn its ROE?

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

ROE = Net Margin × Asset Turnover × Equity Multiplier

12.2% = 4.2% × 1.54 × 1.88

Latest: FY2025

Profitability

Net Margin

4.2%

3.7% →4.2%

How much profit per ₹ of revenue

Efficiency

Asset Turnover

1.54x

0.52x →1.54x

Revenue per ₹ of assets

Leverage

Equity Multiplier

1.88x

2.37x →1.88x

Assets funded by equity vs debt

Trend Analysis

ROE improved by 7.7 pp over 3 years. Driven by asset turnover improving (0.52x → 1.54x), leverage falling (2.37x → 1.88x).

Historical Decomposition

Last 3 years

YearRevenuePATNet MarginAsset TOLeverageROE
FY20230Cr0Cr3.7%0.522.374.5%
FY20240Cr0Cr4.1%0.441.773.2%
FY20250Cr0Cr4.2%1.541.8812.2%

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.