DuPont Decomposition

Why does SHEKHAWATI earn its ROE?

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

ROE = Net Margin × Asset Turnover × Equity Multiplier

47.6% = 12.9% × 1.28 × 2.89

Latest: FY2025

Profitability

Net Margin

12.9%

229.0% →12.9%

How much profit per ₹ of revenue

Efficiency

Asset Turnover

1.28x

1.52x →1.28x

Revenue per ₹ of assets

Leverage

Equity Multiplier

2.89x

6.07x →2.89x

Assets funded by equity vs debt

Trend Analysis

ROE declined by 2069.8 pp over 2 years. Driven by net margin declining (229.0% → 12.9%), asset turnover declining (1.52x → 1.28x), leverage falling (6.07x → 2.89x).

Historical Decomposition

Last 2 years

YearRevenuePATNet MarginAsset TOLeverageROE
FY20240Cr0Cr229.0%1.526.072117.4%
FY20250Cr0Cr12.9%1.282.8947.6%

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.

SHEKHAWATI DuPont Analysis — ROE 47.6% | YieldIQ