DuPont Decomposition

Why does SWIGGY earn its ROE?

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

ROE = Net Margin × Asset Turnover × Equity Multiplier

-30.5% = -20.7% × 0.99 × 1.49

Latest: FY2025

Profitability

Net Margin

-20.7%

-65.2% →-20.7%

How much profit per ₹ of revenue

Efficiency

Asset Turnover

0.99x

0.39x →0.99x

Revenue per ₹ of assets

Leverage

Equity Multiplier

1.49x

1.17x →1.49x

Assets funded by equity vs debt

Trend Analysis

ROE stable at ~-30%. Driven by net margin improving (-65.2% → -20.7%), asset turnover improving (0.39x → 0.99x), leverage rising (1.17x → 1.49x).

Historical Decomposition

Last 4 years

YearRevenuePATNet MarginAsset TOLeverageROE
FY20220Cr-0Cr-65.2%0.391.17-29.6%
FY20230Cr-0Cr-51.4%0.721.25-46.1%
FY20240Cr-0Cr-21.2%1.051.35-30.2%
FY20250Cr-0Cr-20.7%0.991.49-30.5%

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)

See DCF fair value for SWIGGY

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DuPont decomposition from audited annual financials. Factual analysis, not investment advice.