DuPont Decomposition

Why does GRAUWEIL earn its ROE?

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

ROE = Net Margin × Asset Turnover × Equity Multiplier

16.7% = 14.4% × 0.85 × 1.37

Latest: FY2025

Profitability

Net Margin

14.4%

10.6% →14.4%

How much profit per ₹ of revenue

Efficiency

Asset Turnover

0.85x

0.90x →0.85x

Revenue per ₹ of assets

Leverage

Equity Multiplier

1.37x

1.41x →1.37x

Assets funded by equity vs debt

Trend Analysis

ROE improved by 3.2 pp over 4 years. Driven by net margin improving (10.6% → 14.4%).

Historical Decomposition

Last 4 years

YearRevenuePATNet MarginAsset TOLeverageROE
FY20220Cr0Cr10.6%0.901.4113.5%
FY20230Cr0Cr12.1%0.981.4016.6%
FY20240Cr0Cr14.3%0.911.4018.2%
FY20250Cr0Cr14.4%0.851.3716.7%

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.

GRAUWEIL DuPont Analysis — ROE 16.7% | YieldIQ