DuPont Decomposition

Why does MUTHOOTFIN earn its ROE?

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

ROE = Net Margin × Asset Turnover × Equity Multiplier

17.8% = 41.5% × 0.10 × 4.43

Latest: FY2025

Profitability

Net Margin

41.5%

30.8% →41.5%

How much profit per ₹ of revenue

Efficiency

Asset Turnover

0.10x

0.04x →0.10x

Revenue per ₹ of assets

Leverage

Equity Multiplier

4.43x

3.62x →4.43x

Assets funded by equity vs debt

Trend Analysis

ROE improved by 13.2 pp over 3 years. Driven by net margin improving (30.8% → 41.5%), leverage rising (3.62x → 4.43x). High financial leverage (equity multiplier > 4x) amplifies returns but also risk.

Historical Decomposition

Last 3 years

YearRevenuePATNet MarginAsset TOLeverageROE
FY20230Cr0Cr30.8%0.043.624.6%
FY20240Cr0Cr28.4%0.043.754.6%
FY20250Cr0Cr41.5%0.104.4317.8%

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.