DuPont Decomposition

Why does SIMBHALS earn its ROE?

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

ROE = Net Margin × Asset Turnover × Equity Multiplier

-230.7% = -3.5% × 0.54 × 122.64

Latest: FY2022

Profitability

Net Margin

-3.5%

-3.5% →-3.5%

How much profit per ₹ of revenue

Efficiency

Asset Turnover

0.54x

0.54x →0.54x

Revenue per ₹ of assets

Leverage

Equity Multiplier

122.64x

122.64x →122.64x

Assets funded by equity vs debt

Historical Decomposition

Last 1 years

YearRevenuePATNet MarginAsset TOLeverageROE
FY20220Cr-0Cr-3.5%0.54122.64-230.7%

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.

SIMBHALS DuPont Analysis — ROE -230.7% | YieldIQ