DuPont Decomposition

Why does RVTH earn its ROE?

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

ROE = Net Margin × Asset Turnover × Equity Multiplier

16.0% = 11.4% × 0.74 × 1.89

Latest: FY2025

Profitability

Net Margin

11.4%

11.2% →11.4%

How much profit per ₹ of revenue

Efficiency

Asset Turnover

0.74x

0.80x →0.74x

Revenue per ₹ of assets

Leverage

Equity Multiplier

1.89x

2.00x →1.89x

Assets funded by equity vs debt

Trend Analysis

ROE declined by 2.0 pp over 4 years.

Historical Decomposition

Last 4 years

YearRevenuePATNet MarginAsset TOLeverageROE
FY20220Cr0Cr11.2%0.802.0018.0%
FY20230Cr0Cr12.2%0.682.1217.7%
FY20240Cr0Cr14.7%0.892.2429.1%
FY20250Cr0Cr11.4%0.741.8916.0%

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 RVTH

Combine financial quality with intrinsic value.

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