DuPont Decomposition

Why does TREJHARA earn its ROE?

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

ROE = Net Margin × Asset Turnover × Equity Multiplier

1.8% = 3.7% × 0.44 × 1.12

Latest: FY2025

Profitability

Net Margin

3.7%

18.8% →3.7%

How much profit per ₹ of revenue

Efficiency

Asset Turnover

0.44x

0.10x →0.44x

Revenue per ₹ of assets

Leverage

Equity Multiplier

1.12x

1.28x →1.12x

Assets funded by equity vs debt

Trend Analysis

ROE stable at ~2%. Driven by net margin declining (18.8% → 3.7%), asset turnover improving (0.10x → 0.44x).

Historical Decomposition

Last 4 years

YearRevenuePATNet MarginAsset TOLeverageROE
FY20220Cr0Cr18.8%0.101.282.3%
FY20230Cr-0Cr-992.0%0.061.75-112.2%
FY20240Cr0Cr30.5%0.271.129.2%
FY20250Cr0Cr3.7%0.441.121.8%

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.