DuPont Decomposition

Why does OBEROIRLTY earn its ROE?

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

ROE = Net Margin × Asset Turnover × Equity Multiplier

14.2% = 42.5% × 0.23 × 1.45

Latest: FY2025

Profitability

Net Margin

42.5%

50.0% →42.5%

How much profit per ₹ of revenue

Efficiency

Asset Turnover

0.23x

0.05x →0.23x

Revenue per ₹ of assets

Leverage

Equity Multiplier

1.45x

1.53x →1.45x

Assets funded by equity vs debt

Trend Analysis

ROE improved by 10.2 pp over 3 years. Driven by net margin declining (50.0% → 42.5%), asset turnover improving (0.05x → 0.23x).

Historical Decomposition

Last 3 years

YearRevenuePATNet MarginAsset TOLeverageROE
FY20230Cr0Cr50.0%0.051.533.9%
FY20240Cr0Cr62.1%0.061.395.3%
FY20250Cr0Cr42.5%0.231.4514.2%

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.