DuPont Decomposition

Why does TAJGVK earn its ROE?

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

ROE = Net Margin × Asset Turnover × Equity Multiplier

14.5% = 21.4% × 0.50 × 1.34

Latest: FY2025

Profitability

Net Margin

21.4%

18.4% →21.4%

How much profit per ₹ of revenue

Efficiency

Asset Turnover

0.50x

0.14x →0.50x

Revenue per ₹ of assets

Leverage

Equity Multiplier

1.34x

1.64x →1.34x

Assets funded by equity vs debt

Trend Analysis

ROE improved by 10.4 pp over 3 years. Driven by net margin improving (18.4% → 21.4%), asset turnover improving (0.14x → 0.50x), leverage falling (1.64x → 1.34x).

Historical Decomposition

Last 3 years

YearRevenuePATNet MarginAsset TOLeverageROE
FY20230Cr0Cr18.4%0.141.644.1%
FY20240Cr0Cr26.9%0.141.495.7%
FY20250Cr0Cr21.4%0.501.3414.5%

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.