DuPont Decomposition

Why does PARADEEP earn its ROE?

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

ROE = Net Margin × Asset Turnover × Equity Multiplier

13.5% = 7.7% × 0.65 × 2.73

Latest: FY2025

Profitability

Net Margin

7.7%

0.3% →7.7%

How much profit per ₹ of revenue

Efficiency

Asset Turnover

0.65x

0.34x →0.65x

Revenue per ₹ of assets

Leverage

Equity Multiplier

2.73x

3.04x →2.73x

Assets funded by equity vs debt

Trend Analysis

ROE improved by 13.2 pp over 3 years. Driven by net margin improving (0.3% → 7.7%), asset turnover improving (0.34x → 0.65x), leverage falling (3.04x → 2.73x).

Historical Decomposition

Last 3 years

YearRevenuePATNet MarginAsset TOLeverageROE
FY20230Cr0Cr0.3%0.343.040.3%
FY20240Cr0Cr1.0%0.232.710.6%
FY20250Cr0Cr7.7%0.652.7313.5%

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.