Stock Analysis on Net
Stock Analysis on Net

Accenture PLC (NYSE:ACN)

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

Accenture PLC、 ROE の分解(四半期データ)

Microsoft Excel
ROE = ROA × 財務レバレッジ比率
2025/02/28 26.27% = 12.83% × 2.05
2024/11/30 25.93% = 12.64% × 2.05
2024/08/31 25.68% = 12.99% × 1.98
2024/05/31 25.06% = 12.84% × 1.95
2024/02/29 25.92% = 13.70% × 1.89
2023/11/30 25.79% = 13.35% × 1.93
2023/08/31 26.75% = 13.41% × 1.99
2023/05/31 28.28% = 14.29% × 1.98
2023/02/28 29.20% = 14.54% × 2.01
2022/11/30 30.69% = 14.97% × 2.05
2022/08/31 31.11% = 14.55% × 2.14
2022/05/31 30.99% = 14.38% × 2.16
2022/02/28 31.09% = 14.42% × 2.16
2021/11/30 30.45% = 14.19% × 2.15
2021/08/31 30.25% = 13.68% × 2.21
2021/05/31 29.87% = 13.72% × 2.18
2021/02/28 29.81% = 13.65% × 2.18
2020/11/30 29.33% = 13.72% × 2.14
2020/08/31 30.05% = 13.78% × 2.18
2020/05/31 30.91% = 14.12% × 2.19
2020/02/29 32.13% = 14.84% × 2.17
2019/11/30 32.05% = 14.66% × 2.19
2019/08/31 33.17% = 16.04% × 2.07
2019/05/31 — = — × 2.05
2019/02/28 — = — × 2.05
2018/11/30 — = — × 2.11

レポートに基づく: 10-Q (報告日: 2025-02-28), 10-Q (報告日: 2024-11-30), 10-K (報告日: 2024-08-31), 10-Q (報告日: 2024-05-31), 10-Q (報告日: 2024-02-29), 10-Q (報告日: 2023-11-30), 10-K (報告日: 2023-08-31), 10-Q (報告日: 2023-05-31), 10-Q (報告日: 2023-02-28), 10-Q (報告日: 2022-11-30), 10-K (報告日: 2022-08-31), 10-Q (報告日: 2022-05-31), 10-Q (報告日: 2022-02-28), 10-Q (報告日: 2021-11-30), 10-K (報告日: 2021-08-31), 10-Q (報告日: 2021-05-31), 10-Q (報告日: 2021-02-28), 10-Q (報告日: 2020-11-30), 10-K (報告日: 2020-08-31), 10-Q (報告日: 2020-05-31), 10-Q (報告日: 2020-02-29), 10-Q (報告日: 2019-11-30), 10-K (報告日: 2019-08-31), 10-Q (報告日: 2019-05-31), 10-Q (報告日: 2019-02-28), 10-Q (報告日: 2018-11-30).

2025年第2 四半期に株主資本利益率(ROE)が増加した主な理由は、資産利益率(ROA)で測定される収益性の増加です。

ROEを3つの要素に分解

Accenture 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
2025/02/28 26.27% = 11.43% × 1.12 × 2.05
2024/11/30 25.93% = 11.41% × 1.11 × 2.05
2024/08/31 25.68% = 11.19% × 1.16 × 1.98
2024/05/31 25.06% = 10.78% × 1.19 × 1.95
2024/02/29 25.92% = 10.89% × 1.26 × 1.89
2023/11/30 25.79% = 10.65% × 1.25 × 1.93
2023/08/31 26.75% = 10.72% × 1.25 × 1.99
2023/05/31 28.28% = 11.27% × 1.27 × 1.98
2023/02/28 29.20% = 10.99% × 1.32 × 2.01
2022/11/30 30.69% = 11.30% × 1.32 × 2.05
2022/08/31 31.11% = 11.17% × 1.30 × 2.14
2022/05/31 30.99% = 11.12% × 1.29 × 2.16
2022/02/28 31.09% = 11.27% × 1.28 × 2.16
2021/11/30 30.45% = 11.53% × 1.23 × 2.15
2021/08/31 30.25% = 11.69% × 1.17 × 2.21
2021/05/31 29.87% = 12.05% × 1.14 × 2.18
2021/02/28 29.81% = 11.95% × 1.14 × 2.18
2020/11/30 29.33% = 11.74% × 1.17 × 2.14
2020/08/31 30.05% = 11.52% × 1.20 × 2.18
2020/05/31 30.91% = 11.11% × 1.27 × 2.19
2020/02/29 32.13% = 11.13% × 1.33 × 2.17
2019/11/30 32.05% = 11.06% × 1.33 × 2.19
2019/08/31 33.17% = 11.06% × 1.45 × 2.07
2019/05/31 — = — × — × 2.05
2019/02/28 — = — × — × 2.05
2018/11/30 — = — × — × 2.11

レポートに基づく: 10-Q (報告日: 2025-02-28), 10-Q (報告日: 2024-11-30), 10-K (報告日: 2024-08-31), 10-Q (報告日: 2024-05-31), 10-Q (報告日: 2024-02-29), 10-Q (報告日: 2023-11-30), 10-K (報告日: 2023-08-31), 10-Q (報告日: 2023-05-31), 10-Q (報告日: 2023-02-28), 10-Q (報告日: 2022-11-30), 10-K (報告日: 2022-08-31), 10-Q (報告日: 2022-05-31), 10-Q (報告日: 2022-02-28), 10-Q (報告日: 2021-11-30), 10-K (報告日: 2021-08-31), 10-Q (報告日: 2021-05-31), 10-Q (報告日: 2021-02-28), 10-Q (報告日: 2020-11-30), 10-K (報告日: 2020-08-31), 10-Q (報告日: 2020-05-31), 10-Q (報告日: 2020-02-29), 10-Q (報告日: 2019-11-30), 10-K (報告日: 2019-08-31), 10-Q (報告日: 2019-05-31), 10-Q (報告日: 2019-02-28), 10-Q (報告日: 2018-11-30).

2025年第2 四半期に株主資本利益率(ROE)が増加した主な理由は、資産回転率で測定される効率の増加です。

ROEを5つの要素に分解

Accenture PLC、 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
2025/02/28 26.27% = 0.76 × 0.99 × 15.18% × 1.12 × 2.05
2024/11/30 25.93% = 0.77 × 0.99 × 15.00% × 1.11 × 2.05
2024/08/31 25.68% = 0.76 × 0.99 × 14.80% × 1.16 × 1.98
2024/05/31 25.06% = 0.76 × 0.99 × 14.31% × 1.19 × 1.95
2024/02/29 25.92% = 0.77 × 0.99 × 14.27% × 1.26 × 1.89
2023/11/30 25.79% = 0.76 × 0.99 × 14.05% × 1.25 × 1.93
2023/08/31 26.75% = 0.76 × 0.99 × 14.12% × 1.25 × 1.99
2023/05/31 28.28% = 0.77 × 1.00 × 14.70% × 1.27 × 1.98
2023/02/28 29.20% = 0.76 × 1.00 × 14.59% × 1.32 × 2.01
2022/11/30 30.69% = 0.76 × 1.00 × 14.94% × 1.32 × 2.05
2022/08/31 31.11% = 0.76 × 0.99 × 14.83% × 1.30 × 2.14
2022/05/31 30.99% = 0.76 × 0.99 × 14.79% × 1.29 × 2.16
2022/02/28 31.09% = 0.76 × 0.99 × 14.89% × 1.28 × 2.16
2021/11/30 30.45% = 0.77 × 0.99 × 15.17% × 1.23 × 2.15
2021/08/31 30.25% = 0.77 × 0.99 × 15.31% × 1.17 × 2.21
2021/05/31 29.87% = 0.77 × 0.99 × 15.87% × 1.14 × 2.18
2021/02/28 29.81% = 0.77 × 0.99 × 15.69% × 1.14 × 2.18
2020/11/30 29.33% = 0.76 × 0.99 × 15.46% × 1.17 × 2.14
2020/08/31 30.05% = 0.76 × 1.00 × 15.18% × 1.20 × 2.18
2020/05/31 30.91% = 0.76 × 1.00 × 14.60% × 1.27 × 2.19
2020/02/29 32.13% = 0.76 × 1.00 × 14.63% × 1.33 × 2.17
2019/11/30 32.05% = 0.76 × 1.00 × 14.55% × 1.33 × 2.19
2019/08/31 33.17% = 0.77 × 1.00 × 14.36% × 1.45 × 2.07
2019/05/31 — = — × — × — × — × 2.05
2019/02/28 — = — × — × — × — × 2.05
2018/11/30 — = — × — × — × — × 2.11

レポートに基づく: 10-Q (報告日: 2025-02-28), 10-Q (報告日: 2024-11-30), 10-K (報告日: 2024-08-31), 10-Q (報告日: 2024-05-31), 10-Q (報告日: 2024-02-29), 10-Q (報告日: 2023-11-30), 10-K (報告日: 2023-08-31), 10-Q (報告日: 2023-05-31), 10-Q (報告日: 2023-02-28), 10-Q (報告日: 2022-11-30), 10-K (報告日: 2022-08-31), 10-Q (報告日: 2022-05-31), 10-Q (報告日: 2022-02-28), 10-Q (報告日: 2021-11-30), 10-K (報告日: 2021-08-31), 10-Q (報告日: 2021-05-31), 10-Q (報告日: 2021-02-28), 10-Q (報告日: 2020-11-30), 10-K (報告日: 2020-08-31), 10-Q (報告日: 2020-05-31), 10-Q (報告日: 2020-02-29), 10-Q (報告日: 2019-11-30), 10-K (報告日: 2019-08-31), 10-Q (報告日: 2019-05-31), 10-Q (報告日: 2019-02-28), 10-Q (報告日: 2018-11-30).

2025年第2 四半期に株主資本利益率(ROE)が増加した主な理由は、資産回転率で測定される効率の増加です。

ROAを2つのコンポーネントに分解

Accenture PLC、 ROA の分解(四半期データ)

Microsoft Excel
ROA = 純利益率 × 資産回転率
2025/02/28 12.83% = 11.43% × 1.12
2024/11/30 12.64% = 11.41% × 1.11
2024/08/31 12.99% = 11.19% × 1.16
2024/05/31 12.84% = 10.78% × 1.19
2024/02/29 13.70% = 10.89% × 1.26
2023/11/30 13.35% = 10.65% × 1.25
2023/08/31 13.41% = 10.72% × 1.25
2023/05/31 14.29% = 11.27% × 1.27
2023/02/28 14.54% = 10.99% × 1.32
2022/11/30 14.97% = 11.30% × 1.32
2022/08/31 14.55% = 11.17% × 1.30
2022/05/31 14.38% = 11.12% × 1.29
2022/02/28 14.42% = 11.27% × 1.28
2021/11/30 14.19% = 11.53% × 1.23
2021/08/31 13.68% = 11.69% × 1.17
2021/05/31 13.72% = 12.05% × 1.14
2021/02/28 13.65% = 11.95% × 1.14
2020/11/30 13.72% = 11.74% × 1.17
2020/08/31 13.78% = 11.52% × 1.20
2020/05/31 14.12% = 11.11% × 1.27
2020/02/29 14.84% = 11.13% × 1.33
2019/11/30 14.66% = 11.06% × 1.33
2019/08/31 16.04% = 11.06% × 1.45
2019/05/31 — = — × —
2019/02/28 — = — × —
2018/11/30 — = — × —

レポートに基づく: 10-Q (報告日: 2025-02-28), 10-Q (報告日: 2024-11-30), 10-K (報告日: 2024-08-31), 10-Q (報告日: 2024-05-31), 10-Q (報告日: 2024-02-29), 10-Q (報告日: 2023-11-30), 10-K (報告日: 2023-08-31), 10-Q (報告日: 2023-05-31), 10-Q (報告日: 2023-02-28), 10-Q (報告日: 2022-11-30), 10-K (報告日: 2022-08-31), 10-Q (報告日: 2022-05-31), 10-Q (報告日: 2022-02-28), 10-Q (報告日: 2021-11-30), 10-K (報告日: 2021-08-31), 10-Q (報告日: 2021-05-31), 10-Q (報告日: 2021-02-28), 10-Q (報告日: 2020-11-30), 10-K (報告日: 2020-08-31), 10-Q (報告日: 2020-05-31), 10-Q (報告日: 2020-02-29), 10-Q (報告日: 2019-11-30), 10-K (報告日: 2019-08-31), 10-Q (報告日: 2019-05-31), 10-Q (報告日: 2019-02-28), 10-Q (報告日: 2018-11-30).

2025年第2 四半期に総資産利益率(ROA)が上昇した主な理由は、資産回転率の上昇です。

ROAを4つの要素に分解

Accenture PLC、 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
2025/02/28 12.83% = 0.76 × 0.99 × 15.18% × 1.12
2024/11/30 12.64% = 0.77 × 0.99 × 15.00% × 1.11
2024/08/31 12.99% = 0.76 × 0.99 × 14.80% × 1.16
2024/05/31 12.84% = 0.76 × 0.99 × 14.31% × 1.19
2024/02/29 13.70% = 0.77 × 0.99 × 14.27% × 1.26
2023/11/30 13.35% = 0.76 × 0.99 × 14.05% × 1.25
2023/08/31 13.41% = 0.76 × 0.99 × 14.12% × 1.25
2023/05/31 14.29% = 0.77 × 1.00 × 14.70% × 1.27
2023/02/28 14.54% = 0.76 × 1.00 × 14.59% × 1.32
2022/11/30 14.97% = 0.76 × 1.00 × 14.94% × 1.32
2022/08/31 14.55% = 0.76 × 0.99 × 14.83% × 1.30
2022/05/31 14.38% = 0.76 × 0.99 × 14.79% × 1.29
2022/02/28 14.42% = 0.76 × 0.99 × 14.89% × 1.28
2021/11/30 14.19% = 0.77 × 0.99 × 15.17% × 1.23
2021/08/31 13.68% = 0.77 × 0.99 × 15.31% × 1.17
2021/05/31 13.72% = 0.77 × 0.99 × 15.87% × 1.14
2021/02/28 13.65% = 0.77 × 0.99 × 15.69% × 1.14
2020/11/30 13.72% = 0.76 × 0.99 × 15.46% × 1.17
2020/08/31 13.78% = 0.76 × 1.00 × 15.18% × 1.20
2020/05/31 14.12% = 0.76 × 1.00 × 14.60% × 1.27
2020/02/29 14.84% = 0.76 × 1.00 × 14.63% × 1.33
2019/11/30 14.66% = 0.76 × 1.00 × 14.55% × 1.33
2019/08/31 16.04% = 0.77 × 1.00 × 14.36% × 1.45
2019/05/31 — = — × — × — × —
2019/02/28 — = — × — × — × —
2018/11/30 — = — × — × — × —

レポートに基づく: 10-Q (報告日: 2025-02-28), 10-Q (報告日: 2024-11-30), 10-K (報告日: 2024-08-31), 10-Q (報告日: 2024-05-31), 10-Q (報告日: 2024-02-29), 10-Q (報告日: 2023-11-30), 10-K (報告日: 2023-08-31), 10-Q (報告日: 2023-05-31), 10-Q (報告日: 2023-02-28), 10-Q (報告日: 2022-11-30), 10-K (報告日: 2022-08-31), 10-Q (報告日: 2022-05-31), 10-Q (報告日: 2022-02-28), 10-Q (報告日: 2021-11-30), 10-K (報告日: 2021-08-31), 10-Q (報告日: 2021-05-31), 10-Q (報告日: 2021-02-28), 10-Q (報告日: 2020-11-30), 10-K (報告日: 2020-08-31), 10-Q (報告日: 2020-05-31), 10-Q (報告日: 2020-02-29), 10-Q (報告日: 2019-11-30), 10-K (報告日: 2019-08-31), 10-Q (報告日: 2019-05-31), 10-Q (報告日: 2019-02-28), 10-Q (報告日: 2018-11-30).

2025年第2 四半期に総資産利益率(ROA)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。

当期純利益率の分解

Accenture PLC、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
2025/02/28 11.43% = 0.76 × 0.99 × 15.18%
2024/11/30 11.41% = 0.77 × 0.99 × 15.00%
2024/08/31 11.19% = 0.76 × 0.99 × 14.80%
2024/05/31 10.78% = 0.76 × 0.99 × 14.31%
2024/02/29 10.89% = 0.77 × 0.99 × 14.27%
2023/11/30 10.65% = 0.76 × 0.99 × 14.05%
2023/08/31 10.72% = 0.76 × 0.99 × 14.12%
2023/05/31 11.27% = 0.77 × 1.00 × 14.70%
2023/02/28 10.99% = 0.76 × 1.00 × 14.59%
2022/11/30 11.30% = 0.76 × 1.00 × 14.94%
2022/08/31 11.17% = 0.76 × 0.99 × 14.83%
2022/05/31 11.12% = 0.76 × 0.99 × 14.79%
2022/02/28 11.27% = 0.76 × 0.99 × 14.89%
2021/11/30 11.53% = 0.77 × 0.99 × 15.17%
2021/08/31 11.69% = 0.77 × 0.99 × 15.31%
2021/05/31 12.05% = 0.77 × 0.99 × 15.87%
2021/02/28 11.95% = 0.77 × 0.99 × 15.69%
2020/11/30 11.74% = 0.76 × 0.99 × 15.46%
2020/08/31 11.52% = 0.76 × 1.00 × 15.18%
2020/05/31 11.11% = 0.76 × 1.00 × 14.60%
2020/02/29 11.13% = 0.76 × 1.00 × 14.63%
2019/11/30 11.06% = 0.76 × 1.00 × 14.55%
2019/08/31 11.06% = 0.77 × 1.00 × 14.36%
2019/05/31 — = — × — × —
2019/02/28 — = — × — × —
2018/11/30 — = — × — × —

レポートに基づく: 10-Q (報告日: 2025-02-28), 10-Q (報告日: 2024-11-30), 10-K (報告日: 2024-08-31), 10-Q (報告日: 2024-05-31), 10-Q (報告日: 2024-02-29), 10-Q (報告日: 2023-11-30), 10-K (報告日: 2023-08-31), 10-Q (報告日: 2023-05-31), 10-Q (報告日: 2023-02-28), 10-Q (報告日: 2022-11-30), 10-K (報告日: 2022-08-31), 10-Q (報告日: 2022-05-31), 10-Q (報告日: 2022-02-28), 10-Q (報告日: 2021-11-30), 10-K (報告日: 2021-08-31), 10-Q (報告日: 2021-05-31), 10-Q (報告日: 2021-02-28), 10-Q (報告日: 2020-11-30), 10-K (報告日: 2020-08-31), 10-Q (報告日: 2020-05-31), 10-Q (報告日: 2020-02-29), 10-Q (報告日: 2019-11-30), 10-K (報告日: 2019-08-31), 10-Q (報告日: 2019-05-31), 10-Q (報告日: 2019-02-28), 10-Q (報告日: 2018-11-30).

2025年第2 四半期に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。