DuPont Decomposition

Why does SOLARWORLD earn its ROE?

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

ROE = Net Margin × Asset Turnover × Equity Multiplier

24.9% = 14.2% × 0.91 × 1.93

Latest: FY2025

Profitability

Net Margin

14.2%

7.9% →14.2%

How much profit per ₹ of revenue

Efficiency

Asset Turnover

0.91x

0.41x →0.91x

Revenue per ₹ of assets

Leverage

Equity Multiplier

1.93x

9.54x →1.93x

Assets funded by equity vs debt

Trend Analysis

ROE declined by 6.1 pp over 4 years. Driven by net margin improving (7.9% → 14.2%), asset turnover improving (0.41x → 0.91x), leverage falling (9.54x → 1.93x).

Historical Decomposition

Last 4 years

YearRevenuePATNet MarginAsset TOLeverageROE
FY20220Cr0Cr7.9%0.419.5431.1%
FY20230Cr0Cr6.4%1.935.5067.7%
FY20240Cr0Cr10.3%3.232.1170.2%
FY20250Cr0Cr14.2%0.911.9324.9%

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.