The industry average return on equity $($ROE$)$ is $42\%$ for year $1,$ whereas the ROE of Dabur is $24\mathrm{.}2\%.$ Is Dabur generating less profit than the market average? What could be the possible reason for this decline in Dabur$$s ROE?

Dabur

FMCG

Year $0$

Year $1$

Industry Average

Return on equity

$26\mathrm{.}9\%$

$24\mathrm{.}2\%$

$42\%$