DuPont Decomposition

Why does INDIAMART earn its ROE?

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

ROE = Net Margin × Asset Turnover × Equity Multiplier

25.2% = 39.7% × 0.34 × 1.89

Latest: FY2025

Profitability

Net Margin

39.7%

29.0% →39.7%

How much profit per ₹ of revenue

Efficiency

Asset Turnover

0.34x

0.28x →0.34x

Revenue per ₹ of assets

Leverage

Equity Multiplier

1.89x

1.63x →1.89x

Assets funded by equity vs debt

Trend Analysis

ROE improved by 12.0 pp over 3 years. Driven by net margin improving (29.0% → 39.7%), leverage rising (1.63x → 1.89x).

Historical Decomposition

Last 3 years

YearRevenuePATNet MarginAsset TOLeverageROE
FY20230Cr0Cr29.0%0.281.6313.2%
FY20240Cr0Cr27.9%0.351.9919.2%
FY20250Cr0Cr39.7%0.341.8925.2%

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.