DuPont Decomposition

Why does SENORES earn its ROE?

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

ROE = Net Margin × Asset Turnover × Equity Multiplier

7.2% = 15.3% × 0.31 × 1.51

Latest: FY2025

Profitability

Net Margin

15.3%

7.0% →15.3%

How much profit per ₹ of revenue

Efficiency

Asset Turnover

0.31x

0.24x →0.31x

Revenue per ₹ of assets

Leverage

Equity Multiplier

1.51x

1.62x →1.51x

Assets funded by equity vs debt

Trend Analysis

ROE improved by 4.5 pp over 4 years. Driven by net margin improving (7.0% → 15.3%).

Historical Decomposition

Last 4 years

YearRevenuePATNet MarginAsset TOLeverageROE
FY20220Cr0Cr7.0%0.241.622.7%
FY20230Cr0Cr23.9%0.272.8818.5%
FY20240Cr0Cr14.9%0.342.6813.6%
FY20250Cr0Cr15.3%0.311.517.2%

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.

SENORES DuPont Analysis — ROE 7.2% | YieldIQ