DuPont Decomposition

Why does KOPRAN earn its ROE?

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

ROE = Net Margin × Asset Turnover × Equity Multiplier

7.4% = 6.1% × 0.75 × 1.63

Latest: FY2025

Profitability

Net Margin

6.1%

5.4% →6.1%

How much profit per ₹ of revenue

Efficiency

Asset Turnover

0.75x

0.23x →0.75x

Revenue per ₹ of assets

Leverage

Equity Multiplier

1.63x

1.48x →1.63x

Assets funded by equity vs debt

Trend Analysis

ROE improved by 5.6 pp over 3 years. Driven by asset turnover improving (0.23x → 0.75x).

Historical Decomposition

Last 3 years

YearRevenuePATNet MarginAsset TOLeverageROE
FY20230Cr0Cr5.4%0.231.481.8%
FY20240Cr0Cr10.0%0.251.513.8%
FY20250Cr0Cr6.1%0.751.637.4%

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.

KOPRAN DuPont Analysis — ROE 7.4% | YieldIQ