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
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
2020/12/31 13.71% = 6.20% × 2.21
2020/09/30 10.78% = 4.90% × 2.20
2020/06/30 10.17% = 4.52% × 2.25
2020/03/31 11.84% = 5.36% × 2.21
2019/12/31 11.86% = 5.43% × 2.18
2019/09/30 — = — × 2.15
2019/06/30 — = — × 2.16
2019/03/31 — = — × 2.19

レポートに基づく: 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2 四半期に株主資本利益率(ROE)が低下した主な理由は、総資産利益率(ROA)で測定した収益性の低下です。

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
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
2020/12/31 13.71% = 12.99% × 0.48 × 2.21
2020/09/30 10.78% = 10.50% × 0.47 × 2.20
2020/06/30 10.17% = 9.89% × 0.46 × 2.25
2020/03/31 11.84% = 11.15% × 0.48 × 2.21
2019/12/31 11.86% = 11.56% × 0.47 × 2.18
2019/09/30 — = — × — × 2.15
2019/06/30 — = — × — × 2.16
2019/03/31 — = — × — × 2.19

レポートに基づく: 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2 四半期に株主資本利益率(ROE)が低下した主な理由は、純利益率で測定した収益性の低下です。

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 × 利息負担 × EBITマージン × 資産回転率 × 財務レバレッジ比率
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
2020/12/31 13.71% = 0.90 × 0.90 × 16.00% × 0.48 × 2.21
2020/09/30 10.78% = 0.88 × 0.87 × 13.70% × 0.47 × 2.20
2020/06/30 10.17% = 0.88 × 0.85 × 13.12% × 0.46 × 2.25
2020/03/31 11.84% = 0.87 × 0.87 × 14.76% × 0.48 × 2.21
2019/12/31 11.86% = 0.90 × 0.86 × 14.88% × 0.47 × 2.18
2019/09/30 — = — × — × — × — × 2.15
2019/06/30 — = — × — × — × — × 2.16
2019/03/31 — = — × — × — × — × 2.19

レポートに基づく: 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2 四半期に株主資本利益率(ROE)が低下した主な理由は、EBITマージン比率で測定した営業利益率の低下です。

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
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
2020/12/31 6.20% = 12.99% × 0.48
2020/09/30 4.90% = 10.50% × 0.47
2020/06/30 4.52% = 9.89% × 0.46
2020/03/31 5.36% = 11.15% × 0.48
2019/12/31 5.43% = 11.56% × 0.47
2019/09/30 — = — × —
2019/06/30 — = — × —
2019/03/31 — = — × —

レポートに基づく: 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2 四半期に総資産利益率(ROA)が低下した主な理由は、純利益率で測定した収益性の低下です。

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 × 利息負担 × EBITマージン × 資産回転率
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
2020/12/31 6.20% = 0.90 × 0.90 × 16.00% × 0.48
2020/09/30 4.90% = 0.88 × 0.87 × 13.70% × 0.47
2020/06/30 4.52% = 0.88 × 0.85 × 13.12% × 0.46
2020/03/31 5.36% = 0.87 × 0.87 × 14.76% × 0.48
2019/12/31 5.43% = 0.90 × 0.86 × 14.88% × 0.47
2019/09/30 — = — × — × — × —
2019/06/30 — = — × — × — × —
2019/03/31 — = — × — × — × —

レポートに基づく: 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2 四半期に総資産利益率(ROA)が低下した主な理由は、EBITマージン率で測定した営業利益率の低下です。

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 × 利息負担 × EBITマージン
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%
2020/12/31 12.99% = 0.90 × 0.90 × 16.00%
2020/09/30 10.50% = 0.88 × 0.87 × 13.70%
2020/06/30 9.89% = 0.88 × 0.85 × 13.12%
2020/03/31 11.15% = 0.87 × 0.87 × 14.76%
2019/12/31 11.56% = 0.90 × 0.86 × 14.88%
2019/09/30 — = — × — × —
2019/06/30 — = — × — × —
2019/03/31 — = — × — × —

レポートに基づく: 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2 四半期に純利益率が低下した主な理由は、EBITマージン率で測定した営業利益率の低下です。