DuPont Decomposition

Why does LAURUSLABS earn its ROE?

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

ROE = Net Margin × Asset Turnover × Equity Multiplier

7.8% = 6.5% × 0.59 × 2.03

Latest: FY2025

Profitability

Net Margin

6.5%

8.0% →6.5%

How much profit per ₹ of revenue

Efficiency

Asset Turnover

0.59x

0.18x →0.59x

Revenue per ₹ of assets

Leverage

Equity Multiplier

2.03x

1.72x →2.03x

Assets funded by equity vs debt

Trend Analysis

ROE improved by 5.3 pp over 3 years. Driven by net margin declining (8.0% → 6.5%), asset turnover improving (0.18x → 0.59x), leverage rising (1.72x → 2.03x).

Historical Decomposition

Last 3 years

YearRevenuePATNet MarginAsset TOLeverageROE
FY20230Cr0Cr8.0%0.181.722.5%
FY20240Cr0Cr8.6%0.181.822.9%
FY20250Cr0Cr6.5%0.592.037.8%

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.