DuPont Decomposition

Why does SAHYADRI earn its ROE?

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

ROE = Net Margin × Asset Turnover × Equity Multiplier

5.1% = 3.2% × 1.11 × 1.44

Latest: FY2025

Profitability

Net Margin

3.2%

11.4% →3.2%

How much profit per ₹ of revenue

Efficiency

Asset Turnover

1.11x

1.15x →1.11x

Revenue per ₹ of assets

Leverage

Equity Multiplier

1.44x

1.54x →1.44x

Assets funded by equity vs debt

Trend Analysis

ROE declined by 15.2 pp over 4 years. Driven by net margin declining (11.4% → 3.2%).

Historical Decomposition

Last 4 years

YearRevenuePATNet MarginAsset TOLeverageROE
FY20220Cr0Cr11.4%1.151.5420.3%
FY20230Cr0Cr6.3%1.061.6611.1%
FY20240Cr0Cr4.2%1.131.567.3%
FY20250Cr0Cr3.2%1.111.445.1%

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.