DuPont Decomposition

Why does NETWORK18 earn its ROE?

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

ROE = Net Margin × Asset Turnover × Equity Multiplier

-35.1% = -24.8% × 0.80 × 1.77

Latest: FY2025

Profitability

Net Margin

-24.8%

-2.4% →-24.8%

How much profit per ₹ of revenue

Efficiency

Asset Turnover

0.80x

0.11x →0.80x

Revenue per ₹ of assets

Leverage

Equity Multiplier

1.77x

20.72x →1.77x

Assets funded by equity vs debt

Trend Analysis

ROE declined by 29.9 pp over 3 years. Driven by net margin declining (-2.4% → -24.8%), asset turnover improving (0.11x → 0.80x), leverage falling (20.72x → 1.77x).

Historical Decomposition

Last 3 years

YearRevenuePATNet MarginAsset TOLeverageROE
FY20230Cr-0Cr-2.4%0.1120.72-5.2%
FY20240Cr-0Cr-8.6%0.066.03-3.1%
FY20250Cr-0Cr-24.8%0.801.77-35.1%

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.