DuPont Decomposition

Why does NUCLEUS earn its ROE?

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

ROE = Net Margin × Asset Turnover × Equity Multiplier

20.0% = 19.6% × 0.72 × 1.42

Latest: FY2025

Profitability

Net Margin

19.6%

10.5% →19.6%

How much profit per ₹ of revenue

Efficiency

Asset Turnover

0.72x

0.76x →0.72x

Revenue per ₹ of assets

Leverage

Equity Multiplier

1.42x

1.43x →1.42x

Assets funded by equity vs debt

Trend Analysis

ROE improved by 8.7 pp over 3 years. Driven by net margin improving (10.5% → 19.6%).

Historical Decomposition

Last 3 years

YearRevenuePATNet MarginAsset TOLeverageROE
FY20230Cr0Cr10.5%0.761.4311.4%
FY20240Cr0Cr23.2%0.741.4324.6%
FY20250Cr0Cr19.6%0.721.4220.0%

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.