Stock Analysis on Net
Stock Analysis on Net

Linde plc (NASDAQ:LIN)

デュポンの分析: ROE、ROA、純利益率の内訳 
四半期データ

Microsoft Excel

ROE分解では、純利益を株主資本で割ったものを構成比率の積として表します。

ROEを2つのコンポーネントに分解

Linde plc、 ROE の分解(四半期データ)

Microsoft Excel
ROE = ROA × 財務レバレッジ比率
2024/12/31 17.23% = 8.19% × 2.10
2024/09/30 16.29% = 7.73% × 2.11
2024/06/30 16.76% = 7.98% × 2.10
2024/03/31 16.25% = 7.85% × 2.07
2023/12/31 15.61% = 7.67% × 2.03
2023/09/30 15.38% = 7.69% × 2.00
2023/06/30 14.26% = 7.23% × 1.97
2023/03/31 11.23% = 5.59% × 2.01
2022/12/31 10.36% = 5.21% × 1.99
2022/09/30 10.22% = 5.17% × 1.98
2022/06/30 8.95% = 4.56% × 1.96
2022/03/31 9.36% = 4.86% × 1.93
2021/12/31 8.69% = 4.69% × 1.85
2021/09/30 8.05% = 4.24% × 1.90
2021/06/30 7.19% = 3.90% × 1.84
2021/03/31 6.29% = 3.42% × 1.84
2020/12/31 5.29% = 2.83% × 1.86
2020/09/30 — = — × 1.89
2020/06/30 — = — × 1.89
2020/03/31 — = — × 1.88

レポートに基づく: 10-K (報告日: 2024-12-31), 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).

2024年第4 四半期の株主資本利益率(ROE)が上昇した主な理由は、総資産利益率(ROA)で測定される収益性の向上です。

ROEを3つの要素に分解

Linde plc、 ROE の分解(四半期データ)

Microsoft Excel
ROE = 純利益率 × 資産回転率 × 財務レバレッジ比率
2024/12/31 17.23% = 19.89% × 0.41 × 2.10
2024/09/30 16.29% = 19.33% × 0.40 × 2.11
2024/06/30 16.76% = 19.49% × 0.41 × 2.10
2024/03/31 16.25% = 19.26% × 0.41 × 2.07
2023/12/31 15.61% = 18.87% × 0.41 × 2.03
2023/09/30 15.38% = 18.44% × 0.42 × 2.00
2023/06/30 14.26% = 17.20% × 0.42 × 1.97
2023/03/31 11.23% = 13.46% × 0.42 × 2.01
2022/12/31 10.36% = 12.43% × 0.42 × 1.99
2022/09/30 10.22% = 11.39% × 0.45 × 1.98
2022/06/30 8.95% = 10.88% × 0.42 × 1.96
2022/03/31 9.36% = 12.66% × 0.38 × 1.93
2021/12/31 8.69% = 12.42% × 0.38 × 1.85
2021/09/30 8.05% = 11.99% × 0.35 × 1.90
2021/06/30 7.19% = 11.37% × 0.34 × 1.84
2021/03/31 6.29% = 10.48% × 0.33 × 1.84
2020/12/31 5.29% = 9.18% × 0.31 × 1.86
2020/09/30 — = — × — × 1.89
2020/06/30 — = — × — × 1.89
2020/03/31 — = — × — × 1.88

レポートに基づく: 10-K (報告日: 2024-12-31), 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).

2024年第4 四半期の株主資本利益率(ROE)が増加した主な理由は、資産回転率で測定される効率性の向上です。

ROAを2つのコンポーネントに分解

Linde plc、 ROA の分解(四半期データ)

Microsoft Excel
ROA = 純利益率 × 資産回転率
2024/12/31 8.19% = 19.89% × 0.41
2024/09/30 7.73% = 19.33% × 0.40
2024/06/30 7.98% = 19.49% × 0.41
2024/03/31 7.85% = 19.26% × 0.41
2023/12/31 7.67% = 18.87% × 0.41
2023/09/30 7.69% = 18.44% × 0.42
2023/06/30 7.23% = 17.20% × 0.42
2023/03/31 5.59% = 13.46% × 0.42
2022/12/31 5.21% = 12.43% × 0.42
2022/09/30 5.17% = 11.39% × 0.45
2022/06/30 4.56% = 10.88% × 0.42
2022/03/31 4.86% = 12.66% × 0.38
2021/12/31 4.69% = 12.42% × 0.38
2021/09/30 4.24% = 11.99% × 0.35
2021/06/30 3.90% = 11.37% × 0.34
2021/03/31 3.42% = 10.48% × 0.33
2020/12/31 2.83% = 9.18% × 0.31
2020/09/30 — = — × —
2020/06/30 — = — × —
2020/03/31 — = — × —

レポートに基づく: 10-K (報告日: 2024-12-31), 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).

2024年第4 四半期の総資産利益率(ROA)が上昇した主な理由は、資産回転率の上昇です。