DuPont Decomposition
Why does UNIENTER earn its ROE?
Breaking down Return on Equity into profitability, efficiency, and leverage.
ROE = Net Margin × Asset Turnover × Equity Multiplier
0.8% = 64.7% × 0.01 × 1.07
Latest: FY2026
Profitability
Net Margin
64.7%
4469.1% →64.7%
How much profit per ₹ of revenue
Efficiency
Asset Turnover
0.01x
37.01x →0.01x
Revenue per ₹ of assets
Leverage
Equity Multiplier
1.07x
1.04x →1.07x
Assets funded by equity vs debt
Trend Analysis
ROE declined by 171680.2 pp over 5 years. Driven by net margin declining (4469.1% → 64.7%), asset turnover declining (37.01x → 0.01x).
Historical Decomposition
Last 5 years
| Year | Revenue | PAT | Net Margin | Asset TO | Leverage | ROE |
|---|---|---|---|---|---|---|
| FY2022 | ₹0Cr | ₹0.5Cr | 4469.1% | 37.01 | 1.04 | 171681.1% |
| FY2023 | ₹0Cr | ₹0.4Cr | 2664.9% | 0.00 | 1.03 | 1.3% |
| FY2024 | ₹0Cr | ₹0Cr | 76.2% | 0.02 | 1.00 | 1.9% |
| FY2025 | ₹0Cr | ₹0Cr | 0.3% | 0.04 | 1.04 | 0.0% |
| FY2026 | ₹0Cr | ₹0Cr | 64.7% | 0.01 | 1.07 | 0.8% |
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)
DuPont decomposition from audited annual financials. Factual analysis, not investment advice.