DuPont Decomposition

Why does RPEL earn its ROE?

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

ROE = Net Margin × Asset Turnover × Equity Multiplier

19.1% = 18.5% × 0.86 × 1.19

Latest: FY2025

Profitability

Net Margin

18.5%

18.1% →18.5%

How much profit per ₹ of revenue

Efficiency

Asset Turnover

0.86x

0.75x →0.86x

Revenue per ₹ of assets

Leverage

Equity Multiplier

1.19x

1.22x →1.19x

Assets funded by equity vs debt

Trend Analysis

ROE improved by 2.6 pp over 4 years. Driven by asset turnover improving (0.75x → 0.86x).

Historical Decomposition

Last 4 years

YearRevenuePATNet MarginAsset TOLeverageROE
FY20220Cr0Cr18.1%0.751.2216.4%
FY20230Cr0Cr18.7%0.841.2118.9%
FY20240Cr0Cr19.6%0.711.1816.4%
FY20250Cr0Cr18.5%0.861.1919.1%

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.