DuPont Decomposition

Why does HDFCBANK earn its ROE?

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

ROE = Net Margin × Asset Turnover × Equity Multiplier

8.8% = 28.4% × 0.05 × 6.28

Latest: FY2025

Profitability

Net Margin

28.4%

37.9% →28.4%

How much profit per ₹ of revenue

Efficiency

Asset Turnover

0.05x

0.05x →0.05x

Revenue per ₹ of assets

Leverage

Equity Multiplier

6.28x

8.43x →6.28x

Assets funded by equity vs debt

Trend Analysis

ROE declined by 6.6 pp over 4 years. Driven by net margin declining (37.9% → 28.4%), leverage falling (8.43x → 6.28x). High financial leverage (equity multiplier > 4x) amplifies returns but also risk.

Historical Decomposition

Last 4 years

YearRevenuePATNet MarginAsset TOLeverageROE
FY20220Cr0Cr37.9%0.058.4315.4%
FY20230Cr0Cr41.1%0.058.8417.0%
FY20240Cr0Cr31.3%0.056.359.0%
FY20250Cr0Cr28.4%0.056.288.8%

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.

HDFCBANK DuPont Analysis — ROE 8.8% | YieldIQ