DuPont Decomposition

Why does SEYAIND earn its ROE?

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

ROE = Net Margin × Asset Turnover × Equity Multiplier

-0.4% = -43.1% × 0.00 × 1.95

Latest: FY2024

Profitability

Net Margin

-43.1%

-9.6% →-43.1%

How much profit per ₹ of revenue

Efficiency

Asset Turnover

0.00x

0.04x →0.00x

Revenue per ₹ of assets

Leverage

Equity Multiplier

1.95x

1.92x →1.95x

Assets funded by equity vs debt

Trend Analysis

ROE stable at ~-0%. Driven by net margin declining (-9.6% → -43.1%).

Historical Decomposition

Last 3 years

YearRevenuePATNet MarginAsset TOLeverageROE
FY20220Cr-0Cr-9.6%0.041.92-0.7%
FY20230Cr-0Cr-66.5%0.021.94-3.0%
FY20240Cr-0Cr-43.1%0.001.95-0.4%

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.

SEYAIND DuPont Analysis — ROE -0.4% | YieldIQ