DuPont Decomposition

Why does ONGC earn its ROE?

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

ROE = Net Margin × Asset Turnover × Equity Multiplier

9.7% = 6.0% × 0.80 × 2.03

Latest: FY2025

Profitability

Net Margin

6.0%

9.3% →6.0%

How much profit per ₹ of revenue

Efficiency

Asset Turnover

0.80x

0.84x →0.80x

Revenue per ₹ of assets

Leverage

Equity Multiplier

2.03x

2.06x →2.03x

Assets funded by equity vs debt

Trend Analysis

ROE declined by 6.3 pp over 4 years. Driven by net margin declining (9.3% → 6.0%).

Historical Decomposition

Last 4 years

YearRevenuePATNet MarginAsset TOLeverageROE
FY20220Cr0Cr9.3%0.842.0616.0%
FY20230Cr0Cr3.5%0.272.192.0%
FY20240Cr0Cr6.9%0.232.113.4%
FY20250.1Cr0Cr6.0%0.802.039.7%

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.