DuPont Decomposition

Why does TOUCHWOOD earn its ROE?

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

ROE = Net Margin × Asset Turnover × Equity Multiplier

12.8% = 7.5% × 1.39 × 1.21

Latest: FY2025

Profitability

Net Margin

7.5%

7.9% →7.5%

How much profit per ₹ of revenue

Efficiency

Asset Turnover

1.39x

1.44x →1.39x

Revenue per ₹ of assets

Leverage

Equity Multiplier

1.21x

1.18x →1.21x

Assets funded by equity vs debt

Trend Analysis

ROE stable at ~13%.

Historical Decomposition

Last 4 years

YearRevenuePATNet MarginAsset TOLeverageROE
FY20220Cr0Cr7.9%1.441.1813.5%
FY20230Cr0Cr6.7%1.081.309.4%
FY20240Cr0Cr9.8%0.771.199.0%
FY20250Cr0Cr7.5%1.391.2112.8%

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.

TOUCHWOOD DuPont Analysis — ROE 12.8% | YieldIQ