DuPont Decomposition

Why does PNB earn its ROE?

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

ROE = Net Margin × Asset Turnover × Equity Multiplier

13.8% = 30.9% × 0.03 × 13.89

Latest: FY2025

Profitability

Net Margin

30.9%

30.9% →30.9%

How much profit per ₹ of revenue

Efficiency

Asset Turnover

0.03x

0.03x →0.03x

Revenue per ₹ of assets

Leverage

Equity Multiplier

13.89x

13.89x →13.89x

Assets funded by equity vs debt

Historical Decomposition

Last 1 years

YearRevenuePATNet MarginAsset TOLeverageROE
FY20250Cr0Cr30.9%0.0313.8913.8%

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)

See DCF fair value for PNB

Combine financial quality with intrinsic value.

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DuPont decomposition from audited annual financials. Factual analysis, not investment advice.