DuPont Decomposition

Why does INFOBEAN earn its ROE?

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

ROE = Net Margin × Asset Turnover × Equity Multiplier

11.4% = 9.6% × 0.96 × 1.24

Latest: FY2025

Profitability

Net Margin

9.6%

20.3% →9.6%

How much profit per ₹ of revenue

Efficiency

Asset Turnover

0.96x

0.65x →0.96x

Revenue per ₹ of assets

Leverage

Equity Multiplier

1.24x

1.80x →1.24x

Assets funded by equity vs debt

Trend Analysis

ROE declined by 12.3 pp over 4 years. Driven by net margin declining (20.3% → 9.6%), asset turnover improving (0.65x → 0.96x), leverage falling (1.80x → 1.24x).

Historical Decomposition

Last 4 years

YearRevenuePATNet MarginAsset TOLeverageROE
FY20220Cr0Cr20.3%0.651.8023.7%
FY20230Cr0Cr9.3%0.911.5613.2%
FY20240Cr0Cr6.1%0.911.377.6%
FY20250Cr0Cr9.6%0.961.2411.4%

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.