DuPont Decomposition

Why does SADHNANIQ earn its ROE?

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

ROE = Net Margin × Asset Turnover × Equity Multiplier

2.7% = 4.6% × 0.26 × 2.27

Latest: FY2025

Profitability

Net Margin

4.6%

4.8% →4.6%

How much profit per ₹ of revenue

Efficiency

Asset Turnover

0.26x

0.34x →0.26x

Revenue per ₹ of assets

Leverage

Equity Multiplier

2.27x

2.41x →2.27x

Assets funded by equity vs debt

Trend Analysis

ROE declined by 1.2 pp over 4 years.

Historical Decomposition

Last 4 years

YearRevenuePATNet MarginAsset TOLeverageROE
FY20220Cr0Cr4.8%0.342.413.9%
FY20230Cr0Cr2.2%0.331.881.4%
FY20240Cr0Cr2.2%0.352.351.8%
FY20250Cr0Cr4.6%0.262.272.7%

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.

SADHNANIQ DuPont Analysis — ROE 2.7% | YieldIQ