DuPont Decomposition

Why does TATAPOWER earn its ROE?

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

ROE = Net Margin × Asset Turnover × Equity Multiplier

9.3% = 6.2% × 0.41 × 3.68

Latest: FY2025

Profitability

Net Margin

6.2%

4.7% →6.2%

How much profit per ₹ of revenue

Efficiency

Asset Turnover

0.41x

0.06x →0.41x

Revenue per ₹ of assets

Leverage

Equity Multiplier

3.68x

3.52x →3.68x

Assets funded by equity vs debt

Trend Analysis

ROE improved by 8.3 pp over 3 years. Driven by net margin improving (4.7% → 6.2%), asset turnover improving (0.06x → 0.41x).

Historical Decomposition

Last 3 years

YearRevenuePATNet MarginAsset TOLeverageROE
FY20230Cr0Cr4.7%0.063.521.0%
FY20240Cr0Cr17.1%0.103.205.4%
FY20250Cr0Cr6.2%0.413.689.3%

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.