DuPont Decomposition

Why does MWL earn its ROE?

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

ROE = Net Margin × Asset Turnover × Equity Multiplier

16.7% = 4.2% × 1.30 × 3.10

Latest: FY2026

Profitability

Net Margin

4.2%

2.4% →4.2%

How much profit per ₹ of revenue

Efficiency

Asset Turnover

1.30x

4.21x →1.30x

Revenue per ₹ of assets

Leverage

Equity Multiplier

3.10x

2.73x →3.10x

Assets funded by equity vs debt

Trend Analysis

ROE declined by 10.5 pp over 5 years. Driven by net margin improving (2.4% → 4.2%), asset turnover declining (4.21x → 1.30x), leverage rising (2.73x → 3.10x).

Historical Decomposition

Last 5 years

YearRevenuePATNet MarginAsset TOLeverageROE
FY20220Cr0Cr2.4%4.212.7327.3%
FY20230Cr0Cr2.7%2.491.9112.8%
FY20240Cr0Cr2.7%1.982.2912.1%
FY20250Cr0Cr2.8%1.672.4911.5%
FY20260Cr0Cr4.2%1.303.1016.7%

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.

MWL DuPont Analysis — ROE 16.7% | YieldIQ