DuPont Decomposition

Why does TBOTEK earn its ROE?

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

ROE = Net Margin × Asset Turnover × Equity Multiplier

19.2% = 14.2% × 0.26 × 5.20

Latest: FY2025

Profitability

Net Margin

14.2%

7.7% →14.2%

How much profit per ₹ of revenue

Efficiency

Asset Turnover

0.26x

0.34x →0.26x

Revenue per ₹ of assets

Leverage

Equity Multiplier

5.20x

5.48x →5.20x

Assets funded by equity vs debt

Trend Analysis

ROE improved by 4.7 pp over 4 years. Driven by net margin improving (7.7% → 14.2%), leverage falling (5.48x → 5.20x). High financial leverage (equity multiplier > 4x) amplifies returns but also risk.

Historical Decomposition

Last 4 years

YearRevenuePATNet MarginAsset TOLeverageROE
FY20220Cr0Cr7.7%0.345.4814.5%
FY20230Cr0Cr14.7%0.387.5942.8%
FY20240Cr0Cr15.8%1.372.9764.1%
FY20250Cr0Cr14.2%0.265.2019.2%

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 TBOTEK

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