DuPont Decomposition

Why does HEALTHX earn its ROE?

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

ROE = Net Margin × Asset Turnover × Equity Multiplier

-13.6% = -8.4% × 1.12 × 1.45

Latest: FY2025

Profitability

Net Margin

-8.4%

99.5% →-8.4%

How much profit per ₹ of revenue

Efficiency

Asset Turnover

1.12x

0.49x →1.12x

Revenue per ₹ of assets

Leverage

Equity Multiplier

1.45x

1.55x →1.45x

Assets funded by equity vs debt

Trend Analysis

ROE declined by 89.5 pp over 4 years. Driven by net margin declining (99.5% → -8.4%), asset turnover improving (0.49x → 1.12x).

Historical Decomposition

Last 4 years

YearRevenuePATNet MarginAsset TOLeverageROE
FY20220Cr0Cr99.5%0.491.5575.8%
FY20230Cr-0Cr-7.0%0.861.60-9.6%
FY20240Cr0Cr0.7%1.181.511.2%
FY20250Cr-0Cr-8.4%1.121.45-13.6%

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.

HEALTHX DuPont Analysis — ROE -13.6% | YieldIQ