DuPont Decomposition

Why does JINDWORLD earn its ROE?

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

ROE = Net Margin × Asset Turnover × Equity Multiplier

9.6% = 3.3% × 1.26 × 2.27

Latest: FY2025

Profitability

Net Margin

3.3%

5.7% →3.3%

How much profit per ₹ of revenue

Efficiency

Asset Turnover

1.26x

1.22x →1.26x

Revenue per ₹ of assets

Leverage

Equity Multiplier

2.27x

2.58x →2.27x

Assets funded by equity vs debt

Trend Analysis

ROE declined by 8.2 pp over 3 years. Driven by net margin declining (5.7% → 3.3%), leverage falling (2.58x → 2.27x).

Historical Decomposition

Last 3 years

YearRevenuePATNet MarginAsset TOLeverageROE
FY20230Cr0Cr5.7%1.222.5817.8%
FY20240Cr0Cr4.2%1.042.4210.5%
FY20250Cr0Cr3.3%1.262.279.6%

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.