DuPont Decomposition

Why does REPCOHOME earn its ROE?

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

ROE = Net Margin × Asset Turnover × Equity Multiplier

13.5% = 27.6% × 0.11 × 4.29

Latest: FY2025

Profitability

Net Margin

27.6%

24.7% →27.6%

How much profit per ₹ of revenue

Efficiency

Asset Turnover

0.11x

0.03x →0.11x

Revenue per ₹ of assets

Leverage

Equity Multiplier

4.29x

4.87x →4.29x

Assets funded by equity vs debt

Trend Analysis

ROE improved by 10.2 pp over 3 years. Driven by net margin improving (24.7% → 27.6%), leverage falling (4.87x → 4.29x). High financial leverage (equity multiplier > 4x) amplifies returns but also risk.

Historical Decomposition

Last 3 years

YearRevenuePATNet MarginAsset TOLeverageROE
FY20230Cr0Cr24.7%0.034.873.2%
FY20240Cr0Cr29.0%0.034.623.8%
FY20250Cr0Cr27.6%0.114.2913.5%

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.