DuPont Decomposition

Why does RKEC earn its ROE?

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

ROE = Net Margin × Asset Turnover × Equity Multiplier

10.6% = 4.8% × 0.73 × 3.08

Latest: FY2025

Profitability

Net Margin

4.8%

3.4% →4.8%

How much profit per ₹ of revenue

Efficiency

Asset Turnover

0.73x

0.57x →0.73x

Revenue per ₹ of assets

Leverage

Equity Multiplier

3.08x

2.68x →3.08x

Assets funded by equity vs debt

Trend Analysis

ROE improved by 5.4 pp over 4 years. Driven by net margin improving (3.4% → 4.8%), asset turnover improving (0.57x → 0.73x), leverage rising (2.68x → 3.08x).

Historical Decomposition

Last 4 years

YearRevenuePATNet MarginAsset TOLeverageROE
FY20220Cr0Cr3.4%0.572.685.2%
FY20230Cr0Cr4.5%0.632.968.4%
FY20240Cr0Cr5.9%0.722.7611.8%
FY20250Cr0Cr4.8%0.733.0810.6%

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.