DuPont Decomposition

Why does ADANIENT earn its ROE?

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

ROE = Net Margin × Asset Turnover × Equity Multiplier

11.5% = 9.3% × 0.38 × 3.23

Latest: FY2026

Profitability

Net Margin

9.3%

1.1% →9.3%

How much profit per ₹ of revenue

Efficiency

Asset Turnover

0.38x

0.68x →0.38x

Revenue per ₹ of assets

Leverage

Equity Multiplier

3.23x

4.57x →3.23x

Assets funded by equity vs debt

Trend Analysis

ROE improved by 8.0 pp over 5 years. Driven by net margin improving (1.1% → 9.3%), asset turnover declining (0.68x → 0.38x), leverage falling (4.57x → 3.23x).

Historical Decomposition

Last 5 years

YearRevenuePATNet MarginAsset TOLeverageROE
FY20220Cr0Cr1.1%0.684.573.5%
FY20230Cr0Cr1.9%0.904.287.5%
FY20240Cr0Cr3.4%0.604.118.3%
FY20250Cr0Cr7.3%0.493.9414.1%
FY20260Cr0Cr9.3%0.383.2311.5%

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.