Stock Analysis on Net
Stock Analysis on Net

Abbott Laboratories (NYSE:ABT)

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

Abbott Laboratories、 ROE の分解(四半期データ)

Microsoft Excel
ROE = ROA × 財務レバレッジ比率
2025/09/30 27.43% = 16.60% × 1.65
2025/06/30 27.65% = 16.64% × 1.66
2025/03/31 27.66% = 16.58% × 1.67
2024/12/31 28.12% = 16.46% × 1.71
2024/09/30 14.49% = 7.76% × 1.87
2024/06/30 14.13% = 7.61% × 1.86
2024/03/31 14.51% = 7.77% × 1.87
2023/12/31 14.83% = 7.82% × 1.90
2023/09/30 13.77% = 7.16% × 1.92
2023/06/30 13.88% = 7.04% × 1.97
2023/03/31 15.68% = 7.87% × 1.99
2022/12/31 18.90% = 9.31% × 2.03
2022/09/30 22.11% = 10.84% × 2.04
2022/06/30 23.44% = 11.53% × 2.03
2022/03/31 21.82% = 10.44% × 2.09
2021/12/31 19.75% = 9.40% × 2.10
2021/09/30 21.04% = 9.82% × 2.14
2021/06/30 18.86% = 8.70% × 2.17
2021/03/31 17.06% = 7.86% × 2.17

レポートに基づく: 10-Q (報告日: 2025-09-30), 10-Q (報告日: 2025-06-30), 10-Q (報告日: 2025-03-31), 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).

ROEを3つの要素に分解

Abbott Laboratories、 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
2025/09/30 27.43% = 31.88% × 0.52 × 1.65
2025/06/30 27.65% = 32.43% × 0.51 × 1.66
2025/03/31 27.66% = 31.89% × 0.52 × 1.67
2024/12/31 28.12% = 31.95% × 0.52 × 1.71
2024/09/30 14.49% = 13.99% × 0.55 × 1.87
2024/06/30 14.13% = 13.65% × 0.56 × 1.86
2024/03/31 14.51% = 13.96% × 0.56 × 1.87
2023/12/31 14.83% = 14.27% × 0.55 × 1.90
2023/09/30 13.77% = 12.92% × 0.55 × 1.92
2023/06/30 13.88% = 12.83% × 0.55 × 1.97
2023/03/31 15.68% = 13.98% × 0.56 × 1.99
2022/12/31 18.90% = 15.88% × 0.59 × 2.03
2022/09/30 22.11% = 17.52% × 0.62 × 2.04
2022/06/30 23.44% = 18.78% × 0.61 × 2.03
2022/03/31 21.82% = 17.35% × 0.60 × 2.09
2021/12/31 19.75% = 16.42% × 0.57 × 2.10
2021/09/30 21.04% = 17.12% × 0.57 × 2.14
2021/06/30 18.86% = 15.85% × 0.55 × 2.17
2021/03/31 17.06% = 15.33% × 0.51 × 2.17

レポートに基づく: 10-Q (報告日: 2025-09-30), 10-Q (報告日: 2025-06-30), 10-Q (報告日: 2025-03-31), 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).

ROEを5つの要素に分解

Abbott Laboratories、 ROE の分解(四半期データ)

Microsoft Excel
ROE = 税負担率 × 利息負担率 × EBITマージン率 × 資産回転率 × 財務レバレッジ比率
2025/09/30 27.43% = 1.72 × 0.94 × 19.72% × 0.52 × 1.65
2025/06/30 27.65% = 1.77 × 0.94 × 19.55% × 0.51 × 1.66
2025/03/31 27.66% = 1.84 × 0.93 × 18.67% × 0.52 × 1.67
2024/12/31 28.12% = 1.91 × 0.93 × 18.05% × 0.52 × 1.71
2024/09/30 14.49% = 0.85 × 0.92 × 17.86% × 0.55 × 1.87
2024/06/30 14.13% = 0.85 × 0.91 × 17.47% × 0.56 × 1.86
2024/03/31 14.51% = 0.86 × 0.91 × 17.76% × 0.56 × 1.87
2023/12/31 14.83% = 0.86 × 0.91 × 18.20% × 0.55 × 1.90
2023/09/30 13.77% = 0.83 × 0.91 × 17.07% × 0.55 × 1.92
2023/06/30 13.88% = 0.82 × 0.91 × 17.11% × 0.55 × 1.97
2023/03/31 15.68% = 0.83 × 0.92 × 18.24% × 0.56 × 1.99
2022/12/31 18.90% = 0.83 × 0.94 × 20.31% × 0.59 × 2.03
2022/09/30 22.11% = 0.85 × 0.95 × 21.87% × 0.62 × 2.04
2022/06/30 23.44% = 0.85 × 0.95 × 23.22% × 0.61 × 2.03
2022/03/31 21.82% = 0.85 × 0.94 × 21.51% × 0.60 × 2.09
2021/12/31 19.75% = 0.86 × 0.94 × 20.30% × 0.57 × 2.10
2021/09/30 21.04% = 0.88 × 0.94 × 20.83% × 0.57 × 2.14
2021/06/30 18.86% = 0.89 × 0.93 × 19.25% × 0.55 × 2.17
2021/03/31 17.06% = 0.90 × 0.92 × 18.54% × 0.51 × 2.17

レポートに基づく: 10-Q (報告日: 2025-09-30), 10-Q (報告日: 2025-06-30), 10-Q (報告日: 2025-03-31), 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).

ROAを2つのコンポーネントに分解

Abbott Laboratories、 ROA の分解(四半期データ)

Microsoft Excel
ROA = 純利益率 × 資産回転率
2025/09/30 16.60% = 31.88% × 0.52
2025/06/30 16.64% = 32.43% × 0.51
2025/03/31 16.58% = 31.89% × 0.52
2024/12/31 16.46% = 31.95% × 0.52
2024/09/30 7.76% = 13.99% × 0.55
2024/06/30 7.61% = 13.65% × 0.56
2024/03/31 7.77% = 13.96% × 0.56
2023/12/31 7.82% = 14.27% × 0.55
2023/09/30 7.16% = 12.92% × 0.55
2023/06/30 7.04% = 12.83% × 0.55
2023/03/31 7.87% = 13.98% × 0.56
2022/12/31 9.31% = 15.88% × 0.59
2022/09/30 10.84% = 17.52% × 0.62
2022/06/30 11.53% = 18.78% × 0.61
2022/03/31 10.44% = 17.35% × 0.60
2021/12/31 9.40% = 16.42% × 0.57
2021/09/30 9.82% = 17.12% × 0.57
2021/06/30 8.70% = 15.85% × 0.55
2021/03/31 7.86% = 15.33% × 0.51

レポートに基づく: 10-Q (報告日: 2025-09-30), 10-Q (報告日: 2025-06-30), 10-Q (報告日: 2025-03-31), 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).

ROAを4つの要素に分解

Abbott Laboratories、 ROA の分解(四半期データ)

Microsoft Excel
ROA = 税負担率 × 利息負担率 × EBITマージン率 × 資産回転率
2025/09/30 16.60% = 1.72 × 0.94 × 19.72% × 0.52
2025/06/30 16.64% = 1.77 × 0.94 × 19.55% × 0.51
2025/03/31 16.58% = 1.84 × 0.93 × 18.67% × 0.52
2024/12/31 16.46% = 1.91 × 0.93 × 18.05% × 0.52
2024/09/30 7.76% = 0.85 × 0.92 × 17.86% × 0.55
2024/06/30 7.61% = 0.85 × 0.91 × 17.47% × 0.56
2024/03/31 7.77% = 0.86 × 0.91 × 17.76% × 0.56
2023/12/31 7.82% = 0.86 × 0.91 × 18.20% × 0.55
2023/09/30 7.16% = 0.83 × 0.91 × 17.07% × 0.55
2023/06/30 7.04% = 0.82 × 0.91 × 17.11% × 0.55
2023/03/31 7.87% = 0.83 × 0.92 × 18.24% × 0.56
2022/12/31 9.31% = 0.83 × 0.94 × 20.31% × 0.59
2022/09/30 10.84% = 0.85 × 0.95 × 21.87% × 0.62
2022/06/30 11.53% = 0.85 × 0.95 × 23.22% × 0.61
2022/03/31 10.44% = 0.85 × 0.94 × 21.51% × 0.60
2021/12/31 9.40% = 0.86 × 0.94 × 20.30% × 0.57
2021/09/30 9.82% = 0.88 × 0.94 × 20.83% × 0.57
2021/06/30 8.70% = 0.89 × 0.93 × 19.25% × 0.55
2021/03/31 7.86% = 0.90 × 0.92 × 18.54% × 0.51

レポートに基づく: 10-Q (報告日: 2025-09-30), 10-Q (報告日: 2025-06-30), 10-Q (報告日: 2025-03-31), 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).

当期純利益率の分解

Abbott Laboratories、純利益率の分解(四半期データ)

Microsoft Excel
純利益率 = 税負担率 × 利息負担率 × EBITマージン率
2025/09/30 31.88% = 1.72 × 0.94 × 19.72%
2025/06/30 32.43% = 1.77 × 0.94 × 19.55%
2025/03/31 31.89% = 1.84 × 0.93 × 18.67%
2024/12/31 31.95% = 1.91 × 0.93 × 18.05%
2024/09/30 13.99% = 0.85 × 0.92 × 17.86%
2024/06/30 13.65% = 0.85 × 0.91 × 17.47%
2024/03/31 13.96% = 0.86 × 0.91 × 17.76%
2023/12/31 14.27% = 0.86 × 0.91 × 18.20%
2023/09/30 12.92% = 0.83 × 0.91 × 17.07%
2023/06/30 12.83% = 0.82 × 0.91 × 17.11%
2023/03/31 13.98% = 0.83 × 0.92 × 18.24%
2022/12/31 15.88% = 0.83 × 0.94 × 20.31%
2022/09/30 17.52% = 0.85 × 0.95 × 21.87%
2022/06/30 18.78% = 0.85 × 0.95 × 23.22%
2022/03/31 17.35% = 0.85 × 0.94 × 21.51%
2021/12/31 16.42% = 0.86 × 0.94 × 20.30%
2021/09/30 17.12% = 0.88 × 0.94 × 20.83%
2021/06/30 15.85% = 0.89 × 0.93 × 19.25%
2021/03/31 15.33% = 0.90 × 0.92 × 18.54%

レポートに基づく: 10-Q (報告日: 2025-09-30), 10-Q (報告日: 2025-06-30), 10-Q (報告日: 2025-03-31), 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).