DuPont Decomposition

Why does RELTD earn its ROE?

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

ROE = Net Margin × Asset Turnover × Equity Multiplier

6.1% = 8.7% × 0.38 × 1.84

Latest: FY2025

Profitability

Net Margin

8.7%

4.3% →8.7%

How much profit per ₹ of revenue

Efficiency

Asset Turnover

0.38x

1.69x →0.38x

Revenue per ₹ of assets

Leverage

Equity Multiplier

1.84x

2.15x →1.84x

Assets funded by equity vs debt

Trend Analysis

ROE declined by 9.4 pp over 4 years. Driven by net margin improving (4.3% → 8.7%), asset turnover declining (1.69x → 0.38x), leverage falling (2.15x → 1.84x).

Historical Decomposition

Last 4 years

YearRevenuePATNet MarginAsset TOLeverageROE
FY20220Cr0Cr4.3%1.692.1515.5%
FY20230Cr0Cr6.2%0.552.197.5%
FY20240Cr-0Cr-39.4%0.322.45-31.2%
FY20250Cr0Cr8.7%0.381.846.1%

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)

See DCF fair value for RELTD

Combine financial quality with intrinsic value.

See Fair Value →

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