DuPont Decomposition

Why does RAMRAT earn its ROE?

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

ROE = Net Margin × Asset Turnover × Equity Multiplier

14.4% = 1.9% × 2.82 × 2.67

Latest: FY2025

Profitability

Net Margin

1.9%

2.3% →1.9%

How much profit per ₹ of revenue

Efficiency

Asset Turnover

2.82x

3.19x →2.82x

Revenue per ₹ of assets

Leverage

Equity Multiplier

2.67x

2.54x →2.67x

Assets funded by equity vs debt

Trend Analysis

ROE declined by 4.1 pp over 4 years. Driven by asset turnover declining (3.19x → 2.82x).

Historical Decomposition

Last 4 years

YearRevenuePATNet MarginAsset TOLeverageROE
FY20220Cr0Cr2.3%3.192.5418.5%
FY20230Cr0Cr1.7%3.672.3614.8%
FY20240Cr0Cr1.9%3.122.3213.7%
FY20250Cr0Cr1.9%2.822.6714.4%

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.