DuPont Decomposition

Why does INVENTURE earn its ROE?

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

ROE = Net Margin × Asset Turnover × Equity Multiplier

0.8% = 4.7% × 0.12 × 1.37

Latest: FY2025

Profitability

Net Margin

4.7%

37.1% →4.7%

How much profit per ₹ of revenue

Efficiency

Asset Turnover

0.12x

0.14x →0.12x

Revenue per ₹ of assets

Leverage

Equity Multiplier

1.37x

1.38x →1.37x

Assets funded by equity vs debt

Trend Analysis

ROE declined by 6.2 pp over 4 years. Driven by net margin declining (37.1% → 4.7%).

Historical Decomposition

Last 4 years

YearRevenuePATNet MarginAsset TOLeverageROE
FY20220Cr0Cr37.1%0.141.387.0%
FY20230Cr0Cr31.6%0.111.334.4%
FY20240Cr0Cr23.4%0.161.485.4%
FY20250Cr0Cr4.7%0.121.370.8%

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.