DuPont Decomposition

Why does MONARCH earn its ROE?

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

ROE = Net Margin × Asset Turnover × Equity Multiplier

18.7% = 57.0% × 0.21 × 1.55

Latest: FY2025

Profitability

Net Margin

57.0%

11.3% →57.0%

How much profit per ₹ of revenue

Efficiency

Asset Turnover

0.21x

0.06x →0.21x

Revenue per ₹ of assets

Leverage

Equity Multiplier

1.55x

2.71x →1.55x

Assets funded by equity vs debt

Trend Analysis

ROE improved by 16.7 pp over 3 years. Driven by net margin improving (11.3% → 57.0%), asset turnover improving (0.06x → 0.21x), leverage falling (2.71x → 1.55x).

Historical Decomposition

Last 3 years

YearRevenuePATNet MarginAsset TOLeverageROE
FY20230Cr0Cr11.3%0.062.712.0%
FY20240Cr0Cr44.8%0.082.348.8%
FY20250Cr0Cr57.0%0.211.5518.7%

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.