DuPont Decomposition

Why does STALLION earn its ROE?

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

ROE = Net Margin × Asset Turnover × Equity Multiplier

6.4% = 10.2% × 0.58 × 1.08

Latest: FY2026

Profitability

Net Margin

10.2%

11.4% →10.2%

How much profit per ₹ of revenue

Efficiency

Asset Turnover

0.58x

1.89x →0.58x

Revenue per ₹ of assets

Leverage

Equity Multiplier

1.08x

1.61x →1.08x

Assets funded by equity vs debt

Trend Analysis

ROE declined by 28.2 pp over 5 years. Driven by net margin declining (11.4% → 10.2%), asset turnover declining (1.89x → 0.58x), leverage falling (1.61x → 1.08x).

Historical Decomposition

Last 5 years

YearRevenuePATNet MarginAsset TOLeverageROE
FY20220Cr0Cr11.4%1.891.6134.6%
FY20230Cr0Cr4.3%1.791.7813.8%
FY20240Cr0Cr6.6%1.171.6012.3%
FY20250Cr0Cr8.6%1.131.1110.8%
FY20260Cr0Cr10.2%0.581.086.4%

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.