DuPont Decomposition

Why does SILVERTUC earn its ROE?

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

ROE = Net Margin × Asset Turnover × Equity Multiplier

16.6% = 7.7% × 1.19 × 1.82

Latest: FY2025

Profitability

Net Margin

7.7%

9.4% →7.7%

How much profit per ₹ of revenue

Efficiency

Asset Turnover

1.19x

0.29x →1.19x

Revenue per ₹ of assets

Leverage

Equity Multiplier

1.82x

1.55x →1.82x

Assets funded by equity vs debt

Trend Analysis

ROE improved by 12.3 pp over 3 years. Driven by net margin declining (9.4% → 7.7%), asset turnover improving (0.29x → 1.19x), leverage rising (1.55x → 1.82x).

Historical Decomposition

Last 3 years

YearRevenuePATNet MarginAsset TOLeverageROE
FY20230Cr0Cr9.4%0.291.554.3%
FY20240Cr0Cr8.1%0.451.525.6%
FY20250Cr0Cr7.7%1.191.8216.6%

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.