DuPont Decomposition

Why does NAGREEKEXP earn its ROE?

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

ROE = Net Margin × Asset Turnover × Equity Multiplier

2.1% = 0.6% × 1.47 × 2.35

Latest: FY2025

Profitability

Net Margin

0.6%

0.8% →0.6%

How much profit per ₹ of revenue

Efficiency

Asset Turnover

1.47x

1.18x →1.47x

Revenue per ₹ of assets

Leverage

Equity Multiplier

2.35x

2.97x →2.35x

Assets funded by equity vs debt

Trend Analysis

ROE stable at ~2%. Driven by asset turnover improving (1.18x → 1.47x), leverage falling (2.97x → 2.35x).

Historical Decomposition

Last 3 years

YearRevenuePATNet MarginAsset TOLeverageROE
FY20230Cr0Cr0.8%1.182.972.7%
FY20240Cr0Cr1.1%1.612.364.1%
FY20250Cr0Cr0.6%1.472.352.1%

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.

NAGREEKEXP DuPont Analysis — ROE 2.1% | YieldIQ