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

12.1% = 4.5% × 1.33 × 2.04

Latest: FY2026

Profitability

Net Margin

4.5%

2.9% →4.5%

How much profit per ₹ of revenue

Efficiency

Asset Turnover

1.33x

2.06x →1.33x

Revenue per ₹ of assets

Leverage

Equity Multiplier

2.04x

2.69x →2.04x

Assets funded by equity vs debt

Trend Analysis

ROE declined by 4.0 pp over 5 years. Driven by net margin improving (2.9% → 4.5%), asset turnover declining (2.06x → 1.33x), leverage falling (2.69x → 2.04x).

Historical Decomposition

Last 5 years

YearRevenuePATNet MarginAsset TOLeverageROE
FY20220Cr0Cr2.9%2.062.6916.1%
FY20230Cr0Cr2.9%2.072.3714.2%
FY20240Cr0Cr3.8%1.711.8211.8%
FY20250Cr0Cr4.2%1.541.9312.6%
FY20260Cr0Cr4.5%1.332.0412.1%

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.

GOODLUCK DuPont Analysis — ROE 12.1% | YieldIQ