デュポンの分析: ROE、ROA、純利益率の内訳
四半期データ
ROEを2つのコンポーネントに分解
First Solar Inc.、 ROE の分解(四半期データ)
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|
|
|
|
|
|
ROE |
= |
ROA |
× |
財務レバレッジ比率 |
2024/09/30 |
16.44% |
= |
10.91% |
× |
1.51 |
2024/06/30 |
16.59% |
= |
10.93% |
× |
1.52 |
2024/03/31 |
14.85% |
= |
9.52% |
× |
1.56 |
2023/12/31 |
12.42% |
= |
8.02% |
× |
1.55 |
2023/09/30 |
7.52% |
= |
4.95% |
× |
1.52 |
2023/06/30 |
2.59% |
= |
1.74% |
× |
1.49 |
2023/03/31 |
0.71% |
= |
0.49% |
× |
1.46 |
2022/12/31 |
-0.76% |
= |
-0.54% |
× |
1.41 |
2022/09/30 |
1.63% |
= |
1.26% |
× |
1.29 |
2022/06/30 |
3.21% |
= |
2.55% |
× |
1.26 |
2022/03/31 |
3.67% |
= |
2.92% |
× |
1.26 |
2021/12/31 |
7.86% |
= |
6.32% |
× |
1.24 |
2021/09/30 |
7.77% |
= |
6.23% |
× |
1.25 |
2021/06/30 |
9.73% |
= |
7.77% |
× |
1.25 |
2021/03/31 |
9.08% |
= |
7.28% |
× |
1.25 |
2020/12/31 |
7.22% |
= |
5.60% |
× |
1.29 |
2020/09/30 |
4.14% |
= |
3.20% |
× |
1.29 |
2020/06/30 |
1.89% |
= |
1.40% |
× |
1.35 |
2020/03/31 |
0.84% |
= |
0.62% |
× |
1.34 |
2019/12/31 |
-2.26% |
= |
-1.53% |
× |
1.47 |
2019/09/30 |
— |
= |
— |
× |
1.36 |
2019/06/30 |
— |
= |
— |
× |
1.39 |
2019/03/31 |
— |
= |
— |
× |
1.41 |
レポートに基づく:
10-Q (報告日: 2024-09-30), 10-Q (報告日: 2024-06-30), 10-Q (報告日: 2024-03-31), 10-K (報告日: 2023-12-31), 10-Q (報告日: 2023-09-30), 10-Q (報告日: 2023-06-30), 10-Q (報告日: 2023-03-31), 10-K (報告日: 2022-12-31), 10-Q (報告日: 2022-09-30), 10-Q (報告日: 2022-06-30), 10-Q (報告日: 2022-03-31), 10-K (報告日: 2021-12-31), 10-Q (報告日: 2021-09-30), 10-Q (報告日: 2021-06-30), 10-Q (報告日: 2021-03-31), 10-K (報告日: 2020-12-31), 10-Q (報告日: 2020-09-30), 10-Q (報告日: 2020-06-30), 10-Q (報告日: 2020-03-31), 10-K (報告日: 2019-12-31), 10-Q (報告日: 2019-09-30), 10-Q (報告日: 2019-06-30), 10-Q (報告日: 2019-03-31).
2024年第3 四半期に株主資本利益率(ROE)が低下した主な理由は、財務レバレッジ比率の低下です。
ROEを3つの要素に分解
First Solar Inc.、 ROE の分解(四半期データ)
|
|
|
|
|
|
|
|
|
ROE |
= |
純利益率 |
× |
資産回転率 |
× |
財務レバレッジ比率 |
2024/09/30 |
16.44% |
= |
32.41% |
× |
0.34 |
× |
1.51 |
2024/06/30 |
16.59% |
= |
31.97% |
× |
0.34 |
× |
1.52 |
2024/03/31 |
14.85% |
= |
28.75% |
× |
0.33 |
× |
1.56 |
2023/12/31 |
12.42% |
= |
25.03% |
× |
0.32 |
× |
1.55 |
2023/09/30 |
7.52% |
= |
14.99% |
× |
0.33 |
× |
1.52 |
2023/06/30 |
2.59% |
= |
5.23% |
× |
0.33 |
× |
1.49 |
2023/03/31 |
0.71% |
= |
1.49% |
× |
0.33 |
× |
1.46 |
2022/12/31 |
-0.76% |
= |
-1.69% |
× |
0.32 |
× |
1.41 |
2022/09/30 |
1.63% |
= |
3.75% |
× |
0.34 |
× |
1.29 |
2022/06/30 |
3.21% |
= |
7.63% |
× |
0.33 |
× |
1.26 |
2022/03/31 |
3.67% |
= |
8.68% |
× |
0.34 |
× |
1.26 |
2021/12/31 |
7.86% |
= |
16.03% |
× |
0.39 |
× |
1.24 |
2021/09/30 |
7.77% |
= |
17.26% |
× |
0.36 |
× |
1.25 |
2021/06/30 |
9.73% |
= |
18.96% |
× |
0.41 |
× |
1.25 |
2021/03/31 |
9.08% |
= |
17.34% |
× |
0.42 |
× |
1.25 |
2020/12/31 |
7.22% |
= |
14.69% |
× |
0.38 |
× |
1.29 |
2020/09/30 |
4.14% |
= |
6.38% |
× |
0.50 |
× |
1.29 |
2020/06/30 |
1.89% |
= |
3.17% |
× |
0.44 |
× |
1.35 |
2020/03/31 |
0.84% |
= |
1.42% |
× |
0.44 |
× |
1.34 |
2019/12/31 |
-2.26% |
= |
-3.75% |
× |
0.41 |
× |
1.47 |
2019/09/30 |
— |
= |
— |
× |
— |
× |
1.36 |
2019/06/30 |
— |
= |
— |
× |
— |
× |
1.39 |
2019/03/31 |
— |
= |
— |
× |
— |
× |
1.41 |
レポートに基づく:
10-Q (報告日: 2024-09-30), 10-Q (報告日: 2024-06-30), 10-Q (報告日: 2024-03-31), 10-K (報告日: 2023-12-31), 10-Q (報告日: 2023-09-30), 10-Q (報告日: 2023-06-30), 10-Q (報告日: 2023-03-31), 10-K (報告日: 2022-12-31), 10-Q (報告日: 2022-09-30), 10-Q (報告日: 2022-06-30), 10-Q (報告日: 2022-03-31), 10-K (報告日: 2021-12-31), 10-Q (報告日: 2021-09-30), 10-Q (報告日: 2021-06-30), 10-Q (報告日: 2021-03-31), 10-K (報告日: 2020-12-31), 10-Q (報告日: 2020-09-30), 10-Q (報告日: 2020-06-30), 10-Q (報告日: 2020-03-31), 10-K (報告日: 2019-12-31), 10-Q (報告日: 2019-09-30), 10-Q (報告日: 2019-06-30), 10-Q (報告日: 2019-03-31).
2024年第3 四半期に株主資本利益率(ROE)が低下した主な理由は、資産回転率で測定される効率の低下です。
ROEを5つの要素に分解
First Solar Inc.、 ROE の分解(四半期データ)
|
|
|
|
|
|
|
|
|
|
|
|
|
ROE |
= |
税負担 |
× |
利息負担 |
× |
EBITマージン |
× |
資産回転率 |
× |
財務レバレッジ比率 |
2024/09/30 |
16.44% |
= |
0.93 |
× |
0.97 |
× |
35.62% |
× |
0.34 |
× |
1.51 |
2024/06/30 |
16.59% |
= |
0.93 |
× |
0.98 |
× |
35.32% |
× |
0.34 |
× |
1.52 |
2024/03/31 |
14.85% |
= |
0.92 |
× |
0.98 |
× |
31.77% |
× |
0.33 |
× |
1.56 |
2023/12/31 |
12.42% |
= |
0.93 |
× |
0.99 |
× |
27.25% |
× |
0.32 |
× |
1.55 |
2023/09/30 |
7.52% |
= |
0.93 |
× |
0.98 |
× |
16.35% |
× |
0.33 |
× |
1.52 |
2023/06/30 |
2.59% |
= |
1.00 |
× |
0.95 |
× |
5.49% |
× |
0.33 |
× |
1.49 |
2023/03/31 |
0.71% |
= |
0.39 |
× |
0.91 |
× |
4.18% |
× |
0.33 |
× |
1.46 |
2022/12/31 |
-0.76% |
= |
-5.14 |
× |
0.41 |
× |
0.79% |
× |
0.32 |
× |
1.41 |
2022/09/30 |
1.63% |
= |
0.52 |
× |
0.94 |
× |
7.68% |
× |
0.34 |
× |
1.29 |
2022/06/30 |
3.21% |
= |
0.65 |
× |
0.96 |
× |
12.17% |
× |
0.33 |
× |
1.26 |
2022/03/31 |
3.67% |
= |
0.85 |
× |
0.95 |
× |
10.70% |
× |
0.34 |
× |
1.26 |
2021/12/31 |
7.86% |
= |
0.82 |
× |
0.98 |
× |
20.02% |
× |
0.39 |
× |
1.24 |
2021/09/30 |
7.77% |
= |
1.00 |
× |
0.97 |
× |
17.82% |
× |
0.36 |
× |
1.25 |
2021/06/30 |
9.73% |
= |
0.94 |
× |
0.97 |
× |
20.98% |
× |
0.41 |
× |
1.25 |
2021/03/31 |
9.08% |
= |
0.95 |
× |
0.96 |
× |
18.98% |
× |
0.42 |
× |
1.25 |
2020/12/31 |
7.22% |
= |
1.37 |
× |
0.92 |
× |
11.62% |
× |
0.38 |
× |
1.29 |
2020/09/30 |
4.14% |
= |
1.47 |
× |
0.86 |
× |
5.01% |
× |
0.50 |
× |
1.29 |
2020/06/30 |
1.89% |
= |
24.72 |
× |
0.18 |
× |
0.71% |
× |
0.44 |
× |
1.35 |
2020/03/31 |
0.84% |
= |
— |
× |
— |
× |
-0.86% |
× |
0.44 |
× |
1.34 |
2019/12/31 |
-2.26% |
= |
— |
× |
— |
× |
-3.05% |
× |
0.41 |
× |
1.47 |
2019/09/30 |
— |
= |
— |
× |
— |
× |
— |
× |
— |
× |
1.36 |
2019/06/30 |
— |
= |
— |
× |
— |
× |
— |
× |
— |
× |
1.39 |
2019/03/31 |
— |
= |
— |
× |
— |
× |
— |
× |
— |
× |
1.41 |
レポートに基づく:
10-Q (報告日: 2024-09-30), 10-Q (報告日: 2024-06-30), 10-Q (報告日: 2024-03-31), 10-K (報告日: 2023-12-31), 10-Q (報告日: 2023-09-30), 10-Q (報告日: 2023-06-30), 10-Q (報告日: 2023-03-31), 10-K (報告日: 2022-12-31), 10-Q (報告日: 2022-09-30), 10-Q (報告日: 2022-06-30), 10-Q (報告日: 2022-03-31), 10-K (報告日: 2021-12-31), 10-Q (報告日: 2021-09-30), 10-Q (報告日: 2021-06-30), 10-Q (報告日: 2021-03-31), 10-K (報告日: 2020-12-31), 10-Q (報告日: 2020-09-30), 10-Q (報告日: 2020-06-30), 10-Q (報告日: 2020-03-31), 10-K (報告日: 2019-12-31), 10-Q (報告日: 2019-09-30), 10-Q (報告日: 2019-06-30), 10-Q (報告日: 2019-03-31).
2024年第3 四半期に株主資本利益率(ROE)が低下した主な理由は、資産回転率で測定される効率の低下です。
ROAを2つのコンポーネントに分解
First Solar Inc.、 ROA の分解(四半期データ)
|
|
|
|
|
|
|
ROA |
= |
純利益率 |
× |
資産回転率 |
2024/09/30 |
10.91% |
= |
32.41% |
× |
0.34 |
2024/06/30 |
10.93% |
= |
31.97% |
× |
0.34 |
2024/03/31 |
9.52% |
= |
28.75% |
× |
0.33 |
2023/12/31 |
8.02% |
= |
25.03% |
× |
0.32 |
2023/09/30 |
4.95% |
= |
14.99% |
× |
0.33 |
2023/06/30 |
1.74% |
= |
5.23% |
× |
0.33 |
2023/03/31 |
0.49% |
= |
1.49% |
× |
0.33 |
2022/12/31 |
-0.54% |
= |
-1.69% |
× |
0.32 |
2022/09/30 |
1.26% |
= |
3.75% |
× |
0.34 |
2022/06/30 |
2.55% |
= |
7.63% |
× |
0.33 |
2022/03/31 |
2.92% |
= |
8.68% |
× |
0.34 |
2021/12/31 |
6.32% |
= |
16.03% |
× |
0.39 |
2021/09/30 |
6.23% |
= |
17.26% |
× |
0.36 |
2021/06/30 |
7.77% |
= |
18.96% |
× |
0.41 |
2021/03/31 |
7.28% |
= |
17.34% |
× |
0.42 |
2020/12/31 |
5.60% |
= |
14.69% |
× |
0.38 |
2020/09/30 |
3.20% |
= |
6.38% |
× |
0.50 |
2020/06/30 |
1.40% |
= |
3.17% |
× |
0.44 |
2020/03/31 |
0.62% |
= |
1.42% |
× |
0.44 |
2019/12/31 |
-1.53% |
= |
-3.75% |
× |
0.41 |
2019/09/30 |
— |
= |
— |
× |
— |
2019/06/30 |
— |
= |
— |
× |
— |
2019/03/31 |
— |
= |
— |
× |
— |
レポートに基づく:
10-Q (報告日: 2024-09-30), 10-Q (報告日: 2024-06-30), 10-Q (報告日: 2024-03-31), 10-K (報告日: 2023-12-31), 10-Q (報告日: 2023-09-30), 10-Q (報告日: 2023-06-30), 10-Q (報告日: 2023-03-31), 10-K (報告日: 2022-12-31), 10-Q (報告日: 2022-09-30), 10-Q (報告日: 2022-06-30), 10-Q (報告日: 2022-03-31), 10-K (報告日: 2021-12-31), 10-Q (報告日: 2021-09-30), 10-Q (報告日: 2021-06-30), 10-Q (報告日: 2021-03-31), 10-K (報告日: 2020-12-31), 10-Q (報告日: 2020-09-30), 10-Q (報告日: 2020-06-30), 10-Q (報告日: 2020-03-31), 10-K (報告日: 2019-12-31), 10-Q (報告日: 2019-09-30), 10-Q (報告日: 2019-06-30), 10-Q (報告日: 2019-03-31).
2024年第3 四半期に総資産利益率(ROA)が低下した主な理由は、資産回転率の低下です。
ROAを4つの要素に分解
First Solar Inc.、 ROA の分解(四半期データ)
|
|
|
|
|
|
|
|
|
|
|
ROA |
= |
税負担 |
× |
利息負担 |
× |
EBITマージン |
× |
資産回転率 |
2024/09/30 |
10.91% |
= |
0.93 |
× |
0.97 |
× |
35.62% |
× |
0.34 |
2024/06/30 |
10.93% |
= |
0.93 |
× |
0.98 |
× |
35.32% |
× |
0.34 |
2024/03/31 |
9.52% |
= |
0.92 |
× |
0.98 |
× |
31.77% |
× |
0.33 |
2023/12/31 |
8.02% |
= |
0.93 |
× |
0.99 |
× |
27.25% |
× |
0.32 |
2023/09/30 |
4.95% |
= |
0.93 |
× |
0.98 |
× |
16.35% |
× |
0.33 |
2023/06/30 |
1.74% |
= |
1.00 |
× |
0.95 |
× |
5.49% |
× |
0.33 |
2023/03/31 |
0.49% |
= |
0.39 |
× |
0.91 |
× |
4.18% |
× |
0.33 |
2022/12/31 |
-0.54% |
= |
-5.14 |
× |
0.41 |
× |
0.79% |
× |
0.32 |
2022/09/30 |
1.26% |
= |
0.52 |
× |
0.94 |
× |
7.68% |
× |
0.34 |
2022/06/30 |
2.55% |
= |
0.65 |
× |
0.96 |
× |
12.17% |
× |
0.33 |
2022/03/31 |
2.92% |
= |
0.85 |
× |
0.95 |
× |
10.70% |
× |
0.34 |
2021/12/31 |
6.32% |
= |
0.82 |
× |
0.98 |
× |
20.02% |
× |
0.39 |
2021/09/30 |
6.23% |
= |
1.00 |
× |
0.97 |
× |
17.82% |
× |
0.36 |
2021/06/30 |
7.77% |
= |
0.94 |
× |
0.97 |
× |
20.98% |
× |
0.41 |
2021/03/31 |
7.28% |
= |
0.95 |
× |
0.96 |
× |
18.98% |
× |
0.42 |
2020/12/31 |
5.60% |
= |
1.37 |
× |
0.92 |
× |
11.62% |
× |
0.38 |
2020/09/30 |
3.20% |
= |
1.47 |
× |
0.86 |
× |
5.01% |
× |
0.50 |
2020/06/30 |
1.40% |
= |
24.72 |
× |
0.18 |
× |
0.71% |
× |
0.44 |
2020/03/31 |
0.62% |
= |
— |
× |
— |
× |
-0.86% |
× |
0.44 |
2019/12/31 |
-1.53% |
= |
— |
× |
— |
× |
-3.05% |
× |
0.41 |
2019/09/30 |
— |
= |
— |
× |
— |
× |
— |
× |
— |
2019/06/30 |
— |
= |
— |
× |
— |
× |
— |
× |
— |
2019/03/31 |
— |
= |
— |
× |
— |
× |
— |
× |
— |
レポートに基づく:
10-Q (報告日: 2024-09-30), 10-Q (報告日: 2024-06-30), 10-Q (報告日: 2024-03-31), 10-K (報告日: 2023-12-31), 10-Q (報告日: 2023-09-30), 10-Q (報告日: 2023-06-30), 10-Q (報告日: 2023-03-31), 10-K (報告日: 2022-12-31), 10-Q (報告日: 2022-09-30), 10-Q (報告日: 2022-06-30), 10-Q (報告日: 2022-03-31), 10-K (報告日: 2021-12-31), 10-Q (報告日: 2021-09-30), 10-Q (報告日: 2021-06-30), 10-Q (報告日: 2021-03-31), 10-K (報告日: 2020-12-31), 10-Q (報告日: 2020-09-30), 10-Q (報告日: 2020-06-30), 10-Q (報告日: 2020-03-31), 10-K (報告日: 2019-12-31), 10-Q (報告日: 2019-09-30), 10-Q (報告日: 2019-06-30), 10-Q (報告日: 2019-03-31).
2024年第3 四半期の総資産利益率(ROA)の低下の主な理由は、資産回転率で測定される効率の低下です。
当期純利益率の分解
First Solar Inc.、純利益率の分解(四半期データ)
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純利益率 |
= |
税負担 |
× |
利息負担 |
× |
EBITマージン |
2024/09/30 |
32.41% |
= |
0.93 |
× |
0.97 |
× |
35.62% |
2024/06/30 |
31.97% |
= |
0.93 |
× |
0.98 |
× |
35.32% |
2024/03/31 |
28.75% |
= |
0.92 |
× |
0.98 |
× |
31.77% |
2023/12/31 |
25.03% |
= |
0.93 |
× |
0.99 |
× |
27.25% |
2023/09/30 |
14.99% |
= |
0.93 |
× |
0.98 |
× |
16.35% |
2023/06/30 |
5.23% |
= |
1.00 |
× |
0.95 |
× |
5.49% |
2023/03/31 |
1.49% |
= |
0.39 |
× |
0.91 |
× |
4.18% |
2022/12/31 |
-1.69% |
= |
-5.14 |
× |
0.41 |
× |
0.79% |
2022/09/30 |
3.75% |
= |
0.52 |
× |
0.94 |
× |
7.68% |
2022/06/30 |
7.63% |
= |
0.65 |
× |
0.96 |
× |
12.17% |
2022/03/31 |
8.68% |
= |
0.85 |
× |
0.95 |
× |
10.70% |
2021/12/31 |
16.03% |
= |
0.82 |
× |
0.98 |
× |
20.02% |
2021/09/30 |
17.26% |
= |
1.00 |
× |
0.97 |
× |
17.82% |
2021/06/30 |
18.96% |
= |
0.94 |
× |
0.97 |
× |
20.98% |
2021/03/31 |
17.34% |
= |
0.95 |
× |
0.96 |
× |
18.98% |
2020/12/31 |
14.69% |
= |
1.37 |
× |
0.92 |
× |
11.62% |
2020/09/30 |
6.38% |
= |
1.47 |
× |
0.86 |
× |
5.01% |
2020/06/30 |
3.17% |
= |
24.72 |
× |
0.18 |
× |
0.71% |
2020/03/31 |
1.42% |
= |
— |
× |
— |
× |
-0.86% |
2019/12/31 |
-3.75% |
= |
— |
× |
— |
× |
-3.05% |
2019/09/30 |
— |
= |
— |
× |
— |
× |
— |
2019/06/30 |
— |
= |
— |
× |
— |
× |
— |
2019/03/31 |
— |
= |
— |
× |
— |
× |
— |
レポートに基づく:
10-Q (報告日: 2024-09-30), 10-Q (報告日: 2024-06-30), 10-Q (報告日: 2024-03-31), 10-K (報告日: 2023-12-31), 10-Q (報告日: 2023-09-30), 10-Q (報告日: 2023-06-30), 10-Q (報告日: 2023-03-31), 10-K (報告日: 2022-12-31), 10-Q (報告日: 2022-09-30), 10-Q (報告日: 2022-06-30), 10-Q (報告日: 2022-03-31), 10-K (報告日: 2021-12-31), 10-Q (報告日: 2021-09-30), 10-Q (報告日: 2021-06-30), 10-Q (報告日: 2021-03-31), 10-K (報告日: 2020-12-31), 10-Q (報告日: 2020-09-30), 10-Q (報告日: 2020-06-30), 10-Q (報告日: 2020-03-31), 10-K (報告日: 2019-12-31), 10-Q (報告日: 2019-09-30), 10-Q (報告日: 2019-06-30), 10-Q (報告日: 2019-03-31).
2024年第3 四半期に比べて純利益率が上昇した主な理由は、EBITマージン率で測定した営業利益率の増加です。