DuPont Decomposition

Why does TRUALT earn its ROE?

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

ROE = Net Margin × Asset Turnover × Equity Multiplier

19.1% = 8.0% × 0.60 × 3.94

Latest: FY2025

Profitability

Net Margin

8.0%

5.4% →8.0%

How much profit per ₹ of revenue

Efficiency

Asset Turnover

0.60x

0.60x →0.60x

Revenue per ₹ of assets

Leverage

Equity Multiplier

3.94x

10.62x →3.94x

Assets funded by equity vs debt

Trend Analysis

ROE declined by 15.2 pp over 4 years. Driven by net margin improving (5.4% → 8.0%), leverage falling (10.62x → 3.94x).

Historical Decomposition

Last 4 years

YearRevenuePATNet MarginAsset TOLeverageROE
FY20220Cr0Cr5.4%0.6010.6234.3%
FY20230Cr0Cr4.2%0.637.7220.4%
FY20240Cr0Cr2.6%0.519.1412.0%
FY20250Cr0Cr8.0%0.603.9419.1%

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.

TRUALT DuPont Analysis — ROE 19.1% | YieldIQ