DuPont Decomposition

Why does TREEHOUSE earn its ROE?

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

ROE = Net Margin × Asset Turnover × Equity Multiplier

-9.0% = -280.1% × 0.03 × 1.03

Latest: FY2025

Profitability

Net Margin

-280.1%

-456.0% →-280.1%

How much profit per ₹ of revenue

Efficiency

Asset Turnover

0.03x

0.02x →0.03x

Revenue per ₹ of assets

Leverage

Equity Multiplier

1.03x

1.11x →1.03x

Assets funded by equity vs debt

Trend Analysis

ROE improved by 1.6 pp over 4 years. Driven by net margin improving (-456.0% → -280.1%).

Historical Decomposition

Last 4 years

YearRevenuePATNet MarginAsset TOLeverageROE
FY20220Cr-0Cr-456.0%0.021.11-10.6%
FY20230Cr-0Cr-476.9%0.041.04-21.1%
FY20240Cr-0Cr-46.4%0.041.02-1.8%
FY20250Cr-0Cr-280.1%0.031.03-9.0%

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.

TREEHOUSE DuPont Analysis — ROE -9.0% | YieldIQ