DuPont Decomposition

Why does STARTECK earn its ROE?

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

ROE = Net Margin × Asset Turnover × Equity Multiplier

4.5% = 31.8% × 0.06 × 2.20

Latest: FY2025

Profitability

Net Margin

31.8%

35.2% →31.8%

How much profit per ₹ of revenue

Efficiency

Asset Turnover

0.06x

0.11x →0.06x

Revenue per ₹ of assets

Leverage

Equity Multiplier

2.20x

1.66x →2.20x

Assets funded by equity vs debt

Trend Analysis

ROE declined by 1.9 pp over 4 years. Driven by net margin declining (35.2% → 31.8%), leverage rising (1.66x → 2.20x).

Historical Decomposition

Last 4 years

YearRevenuePATNet MarginAsset TOLeverageROE
FY20220Cr0Cr35.2%0.111.666.3%
FY20230Cr0Cr77.3%0.072.1412.2%
FY20240Cr0Cr43.1%0.082.157.8%
FY20250Cr0Cr31.8%0.062.204.5%

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.