DuPont Decomposition

Why does GREENLAM earn its ROE?

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

ROE = Net Margin × Asset Turnover × Equity Multiplier

6.2% = 2.8% × 0.86 × 2.58

Latest: FY2025

Profitability

Net Margin

2.8%

8.6% →2.8%

How much profit per ₹ of revenue

Efficiency

Asset Turnover

0.86x

0.26x →0.86x

Revenue per ₹ of assets

Leverage

Equity Multiplier

2.58x

2.12x →2.58x

Assets funded by equity vs debt

Trend Analysis

ROE improved by 1.4 pp over 3 years. Driven by net margin declining (8.6% → 2.8%), asset turnover improving (0.26x → 0.86x), leverage rising (2.12x → 2.58x).

Historical Decomposition

Last 3 years

YearRevenuePATNet MarginAsset TOLeverageROE
FY20230Cr0Cr8.6%0.262.124.8%
FY20240Cr0Cr6.5%0.232.543.8%
FY20250Cr0Cr2.8%0.862.586.2%

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.