DuPont Decomposition

Why does STANLEY earn its ROE?

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

ROE = Net Margin × Asset Turnover × Equity Multiplier

6.1% = 6.9% × 0.57 × 1.57

Latest: FY2025

Profitability

Net Margin

6.9%

7.3% →6.9%

How much profit per ₹ of revenue

Efficiency

Asset Turnover

0.57x

0.69x →0.57x

Revenue per ₹ of assets

Leverage

Equity Multiplier

1.57x

2.05x →1.57x

Assets funded by equity vs debt

Trend Analysis

ROE declined by 4.3 pp over 4 years. Driven by asset turnover declining (0.69x → 0.57x), leverage falling (2.05x → 1.57x).

Historical Decomposition

Last 4 years

YearRevenuePATNet MarginAsset TOLeverageROE
FY20220Cr0Cr7.3%0.692.0510.4%
FY20230Cr0Cr7.9%0.912.0514.7%
FY20240Cr0Cr7.0%0.762.2812.2%
FY20250Cr0Cr6.9%0.571.576.1%

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.