DuPont Decomposition

Why does PRIVISCL earn its ROE?

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

ROE = Net Margin × Asset Turnover × Equity Multiplier

16.7% = 8.9% × 0.75 × 2.50

Latest: FY2025

Profitability

Net Margin

8.9%

-3.7% →8.9%

How much profit per ₹ of revenue

Efficiency

Asset Turnover

0.75x

0.17x →0.75x

Revenue per ₹ of assets

Leverage

Equity Multiplier

2.50x

2.88x →2.50x

Assets funded by equity vs debt

Trend Analysis

ROE improved by 18.5 pp over 3 years. Driven by net margin improving (-3.7% → 8.9%), asset turnover improving (0.17x → 0.75x), leverage falling (2.88x → 2.50x).

Historical Decomposition

Last 3 years

YearRevenuePATNet MarginAsset TOLeverageROE
FY20230Cr-0Cr-3.7%0.172.88-1.8%
FY20240Cr0Cr7.2%0.222.383.7%
FY20250Cr0Cr8.9%0.752.5016.7%

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.