DuPont Decomposition

Why does PREMIERENE earn its ROE?

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

ROE = Net Margin × Asset Turnover × Equity Multiplier

33.2% = 14.4% × 0.95 × 2.42

Latest: FY2025

Profitability

Net Margin

14.4%

-1.9% →14.4%

How much profit per ₹ of revenue

Efficiency

Asset Turnover

0.95x

0.55x →0.95x

Revenue per ₹ of assets

Leverage

Equity Multiplier

2.42x

3.32x →2.42x

Assets funded by equity vs debt

Trend Analysis

ROE improved by 36.8 pp over 4 years. Driven by net margin improving (-1.9% → 14.4%), asset turnover improving (0.55x → 0.95x), leverage falling (3.32x → 2.42x).

Historical Decomposition

Last 4 years

YearRevenuePATNet MarginAsset TOLeverageROE
FY20220Cr-0Cr-1.9%0.553.32-3.5%
FY20230Cr-0Cr-0.9%0.684.98-3.0%
FY20240Cr0Cr7.4%0.885.3935.1%
FY20250Cr0Cr14.4%0.952.4233.2%

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.