DuPont Decomposition

Why does SAATVIKGL earn its ROE?

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

ROE = Net Margin × Asset Turnover × Equity Multiplier

63.4% = 9.9% × 1.32 × 4.84

Latest: FY2025

Profitability

Net Margin

9.9%

1.2% →9.9%

How much profit per ₹ of revenue

Efficiency

Asset Turnover

1.32x

2.21x →1.32x

Revenue per ₹ of assets

Leverage

Equity Multiplier

4.84x

13.92x →4.84x

Assets funded by equity vs debt

Trend Analysis

ROE improved by 25.2 pp over 4 years. Driven by net margin improving (1.2% → 9.9%), asset turnover declining (2.21x → 1.32x), leverage falling (13.92x → 4.84x). High financial leverage (equity multiplier > 4x) amplifies returns but also risk.

Historical Decomposition

Last 4 years

YearRevenuePATNet MarginAsset TOLeverageROE
FY20220Cr0Cr1.2%2.2113.9238.2%
FY20230Cr0Cr0.8%2.3112.9723.4%
FY20240Cr0Cr9.2%1.585.7083.2%
FY20250Cr0Cr9.9%1.324.8463.4%

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.