DuPont Decomposition

Why does PRAJIND earn its ROE?

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

ROE = Net Margin × Asset Turnover × Equity Multiplier

15.8% = 6.9% × 1.01 × 2.29

Latest: FY2025

Profitability

Net Margin

6.9%

8.8% →6.9%

How much profit per ₹ of revenue

Efficiency

Asset Turnover

1.01x

0.38x →1.01x

Revenue per ₹ of assets

Leverage

Equity Multiplier

2.29x

2.43x →2.29x

Assets funded by equity vs debt

Trend Analysis

ROE improved by 7.7 pp over 3 years. Driven by net margin declining (8.8% → 6.9%), asset turnover improving (0.38x → 1.01x).

Historical Decomposition

Last 3 years

YearRevenuePATNet MarginAsset TOLeverageROE
FY20230Cr0Cr8.8%0.382.438.2%
FY20240Cr0Cr9.0%0.352.277.2%
FY20250Cr0Cr6.9%1.012.2915.8%

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)

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