DuPont Decomposition

Why does KARMAENG earn its ROE?

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

ROE = Net Margin × Asset Turnover × Equity Multiplier

2.6% = 10.8% × 0.21 × 1.15

Latest: FY2026

Profitability

Net Margin

10.8%

-7.7% →10.8%

How much profit per ₹ of revenue

Efficiency

Asset Turnover

0.21x

0.43x →0.21x

Revenue per ₹ of assets

Leverage

Equity Multiplier

1.15x

2.10x →1.15x

Assets funded by equity vs debt

Trend Analysis

ROE improved by 9.6 pp over 5 years. Driven by net margin improving (-7.7% → 10.8%), asset turnover declining (0.43x → 0.21x), leverage falling (2.10x → 1.15x).

Historical Decomposition

Last 5 years

YearRevenuePATNet MarginAsset TOLeverageROE
FY20220Cr-0Cr-7.7%0.432.10-7.0%
FY20230Cr0Cr46.0%0.231.4415.3%
FY20240Cr0Cr1.0%0.251.300.3%
FY20250Cr0Cr16.1%0.171.303.5%
FY20260Cr0Cr10.8%0.211.152.6%

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.

KARMAENG DuPont Analysis — ROE 2.6% | YieldIQ