DuPont Decomposition

Why does SUZLON earn its ROE?

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

ROE = Net Margin × Asset Turnover × Equity Multiplier

33.9% = 19.3% × 0.83 × 2.12

Latest: FY2025

Profitability

Net Margin

19.3%

48.7% →19.3%

How much profit per ₹ of revenue

Efficiency

Asset Turnover

0.83x

1.06x →0.83x

Revenue per ₹ of assets

Leverage

Equity Multiplier

2.12x

5.03x →2.12x

Assets funded by equity vs debt

Trend Analysis

ROE declined by 225.3 pp over 3 years. Driven by net margin declining (48.7% → 19.2%), asset turnover declining (1.06x → 0.83x), leverage falling (5.03x → 2.12x).

Historical Decomposition

Last 3 years

YearRevenuePATNet MarginAsset TOLeverageROE
FY20230Cr0Cr48.7%1.065.03259.2%
FY20240Cr0Cr10.3%0.891.8316.8%
FY20250Cr0Cr19.3%0.832.1233.9%

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.