DuPont Decomposition

Why does JAGRAN earn its ROE?

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

ROE = Net Margin × Asset Turnover × Equity Multiplier

6.3% = 7.1% × 0.68 × 1.32

Latest: FY2025

Profitability

Net Margin

7.1%

11.0% →7.1%

How much profit per ₹ of revenue

Efficiency

Asset Turnover

0.68x

0.62x →0.68x

Revenue per ₹ of assets

Leverage

Equity Multiplier

1.32x

1.69x →1.32x

Assets funded by equity vs debt

Trend Analysis

ROE declined by 5.1 pp over 3 years. Driven by net margin declining (11.0% → 7.1%), leverage falling (1.69x → 1.32x).

Historical Decomposition

Last 3 years

YearRevenuePATNet MarginAsset TOLeverageROE
FY20230Cr0Cr11.0%0.621.6911.4%
FY20240Cr0Cr9.7%0.671.489.5%
FY20250Cr0Cr7.1%0.681.326.3%

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.