DuPont Decomposition

Why does VIDYAWIRES earn its ROE?

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

ROE = Net Margin × Asset Turnover × Equity Multiplier

24.6% = 2.8% × 4.47 × 1.99

Latest: FY2025

Profitability

Net Margin

2.8%

2.2% →2.8%

How much profit per ₹ of revenue

Efficiency

Asset Turnover

4.47x

4.33x →4.47x

Revenue per ₹ of assets

Leverage

Equity Multiplier

1.99x

2.69x →1.99x

Assets funded by equity vs debt

Trend Analysis

ROE stable at ~25%. Driven by asset turnover improving (4.33x → 4.47x), leverage falling (2.69x → 1.99x).

Historical Decomposition

Last 4 years

YearRevenuePATNet MarginAsset TOLeverageROE
FY20220Cr0Cr2.2%4.332.6925.2%
FY20230Cr0Cr2.1%4.822.0921.5%
FY20240Cr0Cr2.2%4.761.9720.5%
FY20250Cr0Cr2.8%4.471.9924.6%

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.