DuPont Decomposition

Why does SILINV earn its ROE?

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

ROE = Net Margin × Asset Turnover × Equity Multiplier

1.0% = 57.7% × 0.02 × 1.10

Latest: FY2025

Profitability

Net Margin

57.7%

71.6% →57.7%

How much profit per ₹ of revenue

Efficiency

Asset Turnover

0.02x

0.01x →0.02x

Revenue per ₹ of assets

Leverage

Equity Multiplier

1.10x

1.08x →1.10x

Assets funded by equity vs debt

Trend Analysis

ROE stable at ~1%. Driven by net margin declining (71.6% → 57.7%).

Historical Decomposition

Last 3 years

YearRevenuePATNet MarginAsset TOLeverageROE
FY20230Cr0Cr71.6%0.011.080.8%
FY20240.1Cr0Cr36.0%0.001.080.1%
FY20250Cr0Cr57.7%0.021.101.0%

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)

See DCF fair value for SILINV

Combine financial quality with intrinsic value.

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DuPont decomposition from audited annual financials. Factual analysis, not investment advice.