DuPont Decomposition

Why does STARPAPER earn its ROE?

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

ROE = Net Margin × Asset Turnover × Equity Multiplier

6.0% = 9.4% × 0.53 × 1.21

Latest: FY2025

Profitability

Net Margin

9.4%

11.3% →9.4%

How much profit per ₹ of revenue

Efficiency

Asset Turnover

0.53x

0.48x →0.53x

Revenue per ₹ of assets

Leverage

Equity Multiplier

1.21x

1.26x →1.21x

Assets funded by equity vs debt

Trend Analysis

ROE stable at ~6%. Driven by net margin declining (11.3% → 9.4%).

Historical Decomposition

Last 4 years

YearRevenuePATNet MarginAsset TOLeverageROE
FY20220Cr0Cr11.3%0.481.266.8%
FY20230Cr0Cr13.6%0.661.2311.1%
FY20240Cr0Cr14.4%0.561.229.9%
FY20250Cr0Cr9.4%0.531.216.0%

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.