DuPont Decomposition

Why does RAMASTEEL earn its ROE?

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

ROE = Net Margin × Asset Turnover × Equity Multiplier

6.1% = 2.2% × 1.37 × 2.03

Latest: FY2025

Profitability

Net Margin

2.2%

2.0% →2.2%

How much profit per ₹ of revenue

Efficiency

Asset Turnover

1.37x

3.58x →1.37x

Revenue per ₹ of assets

Leverage

Equity Multiplier

2.03x

1.76x →2.03x

Assets funded by equity vs debt

Trend Analysis

ROE declined by 6.6 pp over 3 years. Driven by asset turnover declining (3.58x → 1.37x), leverage rising (1.76x → 2.03x).

Historical Decomposition

Last 3 years

YearRevenuePATNet MarginAsset TOLeverageROE
FY20230Cr0Cr2.0%3.581.7612.7%
FY20240Cr0Cr2.8%1.412.198.7%
FY20250Cr0Cr2.2%1.372.036.1%

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.