DuPont Decomposition

Why does SURAJLTD earn its ROE?

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

ROE = Net Margin × Asset Turnover × Equity Multiplier

10.0% = 5.8% × 1.04 × 1.67

Latest: FY2025

Profitability

Net Margin

5.8%

0.9% →5.8%

How much profit per ₹ of revenue

Efficiency

Asset Turnover

1.04x

2.16x →1.04x

Revenue per ₹ of assets

Leverage

Equity Multiplier

1.67x

1.71x →1.67x

Assets funded by equity vs debt

Trend Analysis

ROE improved by 6.7 pp over 4 years. Driven by net margin improving (0.9% → 5.8%), asset turnover declining (2.16x → 1.04x).

Historical Decomposition

Last 4 years

YearRevenuePATNet MarginAsset TOLeverageROE
FY20220Cr0Cr0.9%2.161.713.3%
FY20230Cr0Cr5.5%2.501.4019.4%
FY20240Cr0Cr6.5%1.781.5117.6%
FY20250Cr0Cr5.8%1.041.6710.0%

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.

SURAJLTD DuPont Analysis — ROE 10.0% | YieldIQ