DuPont Decomposition

Why does UYFINCORP earn its ROE?

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

ROE = Net Margin × Asset Turnover × Equity Multiplier

3.6% = 10.6% × 0.32 × 1.05

Latest: FY2025

Profitability

Net Margin

10.6%

3.8% →10.6%

How much profit per ₹ of revenue

Efficiency

Asset Turnover

0.32x

0.28x →0.32x

Revenue per ₹ of assets

Leverage

Equity Multiplier

1.05x

1.24x →1.05x

Assets funded by equity vs debt

Trend Analysis

ROE improved by 2.2 pp over 4 years. Driven by net margin improving (3.8% → 10.6%).

Historical Decomposition

Last 4 years

YearRevenuePATNet MarginAsset TOLeverageROE
FY20220Cr0Cr3.8%0.281.241.3%
FY20230Cr0Cr14.3%0.181.163.1%
FY20240Cr0Cr33.2%0.601.0320.4%
FY20250Cr0Cr10.6%0.321.053.6%

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.