DuPont Decomposition

Why does JINDALSAW earn its ROE?

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

ROE = Net Margin × Asset Turnover × Equity Multiplier

15.9% = 8.7% × 0.96 × 1.90

Latest: FY2025

Profitability

Net Margin

8.7%

5.7% →8.7%

How much profit per ₹ of revenue

Efficiency

Asset Turnover

0.96x

0.28x →0.96x

Revenue per ₹ of assets

Leverage

Equity Multiplier

1.90x

2.30x →1.90x

Assets funded by equity vs debt

Trend Analysis

ROE improved by 12.2 pp over 3 years. Driven by net margin improving (5.7% → 8.7%), asset turnover improving (0.28x → 0.96x), leverage falling (2.30x → 1.90x).

Historical Decomposition

Last 3 years

YearRevenuePATNet MarginAsset TOLeverageROE
FY20230Cr0Cr5.7%0.282.303.7%
FY20240Cr0Cr8.8%0.262.084.8%
FY20250Cr0Cr8.7%0.961.9015.9%

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.