DuPont Decomposition

Why does HINDZINC earn its ROE?

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

ROE = Net Margin × Asset Turnover × Equity Multiplier

77.7% = 31.3% × 0.96 × 2.59

Latest: FY2025

Profitability

Net Margin

31.3%

31.3% →31.3%

How much profit per ₹ of revenue

Efficiency

Asset Turnover

0.96x

0.23x →0.96x

Revenue per ₹ of assets

Leverage

Equity Multiplier

2.59x

2.74x →2.59x

Assets funded by equity vs debt

Trend Analysis

ROE improved by 57.7 pp over 3 years. Driven by asset turnover improving (0.23x → 0.96x).

Historical Decomposition

Last 3 years

YearRevenuePATNet MarginAsset TOLeverageROE
FY20230Cr0Cr31.3%0.232.7420.0%
FY20240Cr0Cr27.1%0.222.2313.4%
FY20250Cr0Cr31.3%0.962.5977.7%

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.