DuPont Decomposition

Why does JSWDULUX earn its ROE?

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

ROE = Net Margin × Asset Turnover × Equity Multiplier

32.3% = 10.6% × 1.40 × 2.18

Latest: FY2025

Profitability

Net Margin

10.6%

8.9% →10.6%

How much profit per ₹ of revenue

Efficiency

Asset Turnover

1.40x

1.38x →1.40x

Revenue per ₹ of assets

Leverage

Equity Multiplier

2.18x

2.08x →2.18x

Assets funded by equity vs debt

Trend Analysis

ROE improved by 6.8 pp over 3 years. Driven by net margin improving (8.9% → 10.6%).

Historical Decomposition

Last 3 years

YearRevenuePATNet MarginAsset TOLeverageROE
FY20230Cr0Cr8.9%1.382.0825.5%
FY20240Cr0Cr10.8%1.362.1832.1%
FY20250Cr0Cr10.6%1.402.1832.3%

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.

JSWDULUX DuPont Analysis — ROE 32.3% | YieldIQ