DuPont Decomposition

Why does MURUDCERA earn its ROE?

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

ROE = Net Margin × Asset Turnover × Equity Multiplier

2.7% = 4.9% × 0.36 × 1.53

Latest: FY2025

Profitability

Net Margin

4.9%

1.8% →4.9%

How much profit per ₹ of revenue

Efficiency

Asset Turnover

0.36x

0.26x →0.36x

Revenue per ₹ of assets

Leverage

Equity Multiplier

1.53x

1.40x →1.53x

Assets funded by equity vs debt

Trend Analysis

ROE improved by 2.0 pp over 4 years. Driven by net margin improving (1.8% → 4.9%).

Historical Decomposition

Last 4 years

YearRevenuePATNet MarginAsset TOLeverageROE
FY20220Cr0Cr1.8%0.261.400.6%
FY20230Cr0Cr3.8%0.321.531.9%
FY20240Cr0Cr2.8%0.341.501.4%
FY20250Cr0Cr4.9%0.361.532.7%

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.

MURUDCERA DuPont Analysis — ROE 2.7% | YieldIQ