DuPont Decomposition

Why does LODHA earn its ROE?

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

ROE = Net Margin × Asset Turnover × Equity Multiplier

13.7% = 20.2% × 0.27 × 2.46

Latest: FY2025

Profitability

Net Margin

20.2%

23.5% →20.2%

How much profit per ₹ of revenue

Efficiency

Asset Turnover

0.27x

0.08x →0.27x

Revenue per ₹ of assets

Leverage

Equity Multiplier

2.46x

3.21x →2.46x

Assets funded by equity vs debt

Trend Analysis

ROE improved by 7.9 pp over 3 years. Driven by net margin declining (23.5% → 20.2%), asset turnover improving (0.08x → 0.27x), leverage falling (3.21x → 2.46x).

Historical Decomposition

Last 3 years

YearRevenuePATNet MarginAsset TOLeverageROE
FY20230Cr0Cr23.5%0.083.215.8%
FY20240Cr0Cr16.6%0.092.703.8%
FY20250Cr0Cr20.2%0.272.4613.7%

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.