DuPont Decomposition

Why does HYUNDAI earn its ROE?

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

ROE = Net Margin × Asset Turnover × Equity Multiplier

34.6% = 8.3% × 2.26 × 1.85

Latest: FY2025

Profitability

Net Margin

8.3%

6.3% →8.3%

How much profit per ₹ of revenue

Efficiency

Asset Turnover

2.26x

1.64x →2.26x

Revenue per ₹ of assets

Leverage

Equity Multiplier

1.85x

1.68x →1.85x

Assets funded by equity vs debt

Trend Analysis

ROE improved by 17.4 pp over 4 years. Driven by net margin improving (6.2% → 8.3%), asset turnover improving (1.64x → 2.26x).

Historical Decomposition

Last 4 years

YearRevenuePATNet MarginAsset TOLeverageROE
FY20220Cr0Cr6.3%1.641.6817.2%
FY20230Cr0Cr8.0%1.711.7223.5%
FY20240Cr0Cr8.8%2.602.4756.8%
FY20250Cr0Cr8.3%2.261.8534.6%

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.