DuPont Decomposition

Why does JAMNAAUTO earn its ROE?

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

ROE = Net Margin × Asset Turnover × Equity Multiplier

18.2% = 8.1% × 1.46 × 1.54

Latest: FY2025

Profitability

Net Margin

8.1%

8.4% →8.1%

How much profit per ₹ of revenue

Efficiency

Asset Turnover

1.46x

0.59x →1.46x

Revenue per ₹ of assets

Leverage

Equity Multiplier

1.54x

1.34x →1.54x

Assets funded by equity vs debt

Trend Analysis

ROE improved by 11.6 pp over 3 years. Driven by asset turnover improving (0.59x → 1.46x).

Historical Decomposition

Last 3 years

YearRevenuePATNet MarginAsset TOLeverageROE
FY20230Cr0Cr8.4%0.591.346.6%
FY20240Cr0Cr10.4%0.451.466.9%
FY20250Cr0Cr8.1%1.461.5418.2%

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.