デュポン分析: 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
Estée Lauder Cos. Inc.、 ROE の分解(四半期データ)
|
|
|
|
|
|
|
ROE |
= |
ROA |
× |
財務レバレッジ比率 |
2023/06/30 |
18.01% |
= |
4.30% |
× |
4.19 |
2023/03/31 |
18.56% |
= |
4.80% |
× |
3.87 |
2022/12/31 |
25.30% |
= |
7.20% |
× |
3.51 |
2022/09/30 |
39.64% |
= |
10.94% |
× |
3.62 |
2022/06/30 |
42.75% |
= |
11.43% |
× |
3.74 |
2022/03/31 |
54.57% |
= |
15.71% |
× |
3.47 |
2021/12/31 |
52.33% |
= |
14.74% |
× |
3.55 |
2021/09/30 |
49.98% |
= |
14.08% |
× |
3.55 |
2021/06/30 |
47.38% |
= |
13.06% |
× |
3.63 |
2021/03/31 |
25.14% |
= |
6.98% |
× |
3.60 |
2020/12/31 |
17.12% |
= |
4.74% |
× |
3.61 |
2020/09/30 |
13.75% |
= |
3.42% |
× |
4.02 |
2020/06/30 |
17.38% |
= |
3.85% |
× |
4.52 |
2020/03/31 |
30.10% |
= |
7.10% |
× |
4.24 |
2019/12/31 |
40.75% |
= |
10.39% |
× |
3.92 |
2019/09/30 |
41.50% |
= |
12.18% |
× |
3.41 |
2019/06/30 |
40.70% |
= |
13.57% |
× |
3.00 |
2019/03/31 |
39.54% |
= |
14.03% |
× |
2.82 |
2018/12/31 |
37.88% |
= |
12.87% |
× |
2.94 |
2018/09/30 |
26.80% |
= |
9.42% |
× |
2.85 |
2018/06/30 |
23.63% |
= |
8.82% |
× |
2.68 |
2018/03/31 |
— |
= |
— |
× |
2.71 |
2017/12/31 |
— |
= |
— |
× |
2.76 |
2017/09/30 |
— |
= |
— |
× |
2.58 |
レポートに基づく:
10-K (報告日: 2023-06-30), 10-Q (報告日: 2023-03-31), 10-Q (報告日: 2022-12-31), 10-Q (報告日: 2022-09-30), 10-K (報告日: 2022-06-30), 10-Q (報告日: 2022-03-31), 10-Q (報告日: 2021-12-31), 10-Q (報告日: 2021-09-30), 10-K (報告日: 2021-06-30), 10-Q (報告日: 2021-03-31), 10-Q (報告日: 2020-12-31), 10-Q (報告日: 2020-09-30), 10-K (報告日: 2020-06-30), 10-Q (報告日: 2020-03-31), 10-Q (報告日: 2019-12-31), 10-Q (報告日: 2019-09-30), 10-K (報告日: 2019-06-30), 10-Q (報告日: 2019-03-31), 10-Q (報告日: 2018-12-31), 10-Q (報告日: 2018-09-30), 10-K (報告日: 2018-06-30), 10-Q (報告日: 2018-03-31), 10-Q (報告日: 2017-12-31), 10-Q (報告日: 2017-09-30).
2023年第4 四半期の株主資本利益率(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
Estée Lauder Cos. 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 |
2023/06/30 |
18.01% |
= |
6.32% |
× |
0.68 |
× |
4.19 |
2023/03/31 |
18.56% |
= |
6.88% |
× |
0.70 |
× |
3.87 |
2022/12/31 |
25.30% |
= |
9.13% |
× |
0.79 |
× |
3.51 |
2022/09/30 |
39.64% |
= |
12.66% |
× |
0.86 |
× |
3.62 |
2022/06/30 |
42.75% |
= |
13.47% |
× |
0.85 |
× |
3.74 |
2022/03/31 |
54.57% |
= |
18.53% |
× |
0.85 |
× |
3.47 |
2021/12/31 |
52.33% |
= |
18.35% |
× |
0.80 |
× |
3.55 |
2021/09/30 |
49.98% |
= |
17.83% |
× |
0.79 |
× |
3.55 |
2021/06/30 |
47.38% |
= |
17.70% |
× |
0.74 |
× |
3.63 |
2021/03/31 |
25.14% |
= |
9.45% |
× |
0.74 |
× |
3.60 |
2020/12/31 |
17.12% |
= |
6.54% |
× |
0.72 |
× |
3.61 |
2020/09/30 |
13.75% |
= |
4.38% |
× |
0.78 |
× |
4.02 |
2020/06/30 |
17.38% |
= |
4.79% |
× |
0.80 |
× |
4.52 |
2020/03/31 |
30.10% |
= |
8.43% |
× |
0.84 |
× |
4.24 |
2019/12/31 |
40.75% |
= |
11.76% |
× |
0.88 |
× |
3.92 |
2019/09/30 |
41.50% |
= |
12.34% |
× |
0.99 |
× |
3.41 |
2019/06/30 |
40.70% |
= |
12.01% |
× |
1.13 |
× |
3.00 |
2019/03/31 |
39.54% |
= |
12.45% |
× |
1.13 |
× |
2.82 |
2018/12/31 |
37.88% |
= |
11.49% |
× |
1.12 |
× |
2.94 |
2018/09/30 |
26.80% |
= |
8.48% |
× |
1.11 |
× |
2.85 |
2018/06/30 |
23.63% |
= |
8.10% |
× |
1.09 |
× |
2.68 |
2018/03/31 |
— |
= |
— |
× |
— |
× |
2.71 |
2017/12/31 |
— |
= |
— |
× |
— |
× |
2.76 |
2017/09/30 |
— |
= |
— |
× |
— |
× |
2.58 |
レポートに基づく:
10-K (報告日: 2023-06-30), 10-Q (報告日: 2023-03-31), 10-Q (報告日: 2022-12-31), 10-Q (報告日: 2022-09-30), 10-K (報告日: 2022-06-30), 10-Q (報告日: 2022-03-31), 10-Q (報告日: 2021-12-31), 10-Q (報告日: 2021-09-30), 10-K (報告日: 2021-06-30), 10-Q (報告日: 2021-03-31), 10-Q (報告日: 2020-12-31), 10-Q (報告日: 2020-09-30), 10-K (報告日: 2020-06-30), 10-Q (報告日: 2020-03-31), 10-Q (報告日: 2019-12-31), 10-Q (報告日: 2019-09-30), 10-K (報告日: 2019-06-30), 10-Q (報告日: 2019-03-31), 10-Q (報告日: 2018-12-31), 10-Q (報告日: 2018-09-30), 10-K (報告日: 2018-06-30), 10-Q (報告日: 2018-03-31), 10-Q (報告日: 2017-12-31), 10-Q (報告日: 2017-09-30).
2023年第4 四半期の株主資本利益率(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
Estée Lauder Cos. 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 |
2023/06/30 |
18.01% |
= |
0.72 |
× |
0.85 |
× |
10.36% |
× |
0.68 |
× |
4.19 |
2023/03/31 |
18.56% |
= |
0.73 |
× |
0.88 |
× |
10.65% |
× |
0.70 |
× |
3.87 |
2022/12/31 |
25.30% |
= |
0.79 |
× |
0.91 |
× |
12.72% |
× |
0.79 |
× |
3.51 |
2022/09/30 |
39.64% |
= |
0.79 |
× |
0.94 |
× |
16.94% |
× |
0.86 |
× |
3.62 |
2022/06/30 |
42.75% |
= |
0.79 |
× |
0.95 |
× |
17.96% |
× |
0.85 |
× |
3.74 |
2022/03/31 |
54.57% |
= |
0.83 |
× |
0.96 |
× |
23.12% |
× |
0.85 |
× |
3.47 |
2021/12/31 |
52.33% |
= |
0.83 |
× |
0.96 |
× |
23.01% |
× |
0.80 |
× |
3.55 |
2021/09/30 |
49.98% |
= |
0.86 |
× |
0.95 |
× |
21.83% |
× |
0.79 |
× |
3.55 |
2021/06/30 |
47.38% |
= |
0.86 |
× |
0.95 |
× |
21.58% |
× |
0.74 |
× |
3.63 |
2021/03/31 |
25.14% |
= |
0.83 |
× |
0.90 |
× |
12.54% |
× |
0.74 |
× |
3.60 |
2020/12/31 |
17.12% |
= |
0.80 |
× |
0.87 |
× |
9.47% |
× |
0.72 |
× |
3.61 |
2020/09/30 |
13.75% |
= |
0.65 |
× |
0.84 |
× |
8.02% |
× |
0.78 |
× |
4.02 |
2020/06/30 |
17.38% |
= |
0.66 |
× |
0.87 |
× |
8.36% |
× |
0.80 |
× |
4.52 |
2020/03/31 |
30.10% |
= |
0.71 |
× |
0.93 |
× |
12.84% |
× |
0.84 |
× |
4.24 |
2019/12/31 |
40.75% |
= |
0.75 |
× |
0.95 |
× |
16.53% |
× |
0.88 |
× |
3.92 |
2019/09/30 |
41.50% |
= |
0.78 |
× |
0.95 |
× |
16.77% |
× |
0.99 |
× |
3.41 |
2019/06/30 |
40.70% |
= |
0.78 |
× |
0.95 |
× |
16.36% |
× |
1.13 |
× |
3.00 |
2019/03/31 |
39.54% |
= |
0.77 |
× |
0.95 |
× |
17.11% |
× |
1.13 |
× |
2.82 |
2018/12/31 |
37.88% |
= |
0.77 |
× |
0.94 |
× |
15.82% |
× |
1.12 |
× |
2.94 |
2018/09/30 |
26.80% |
= |
0.57 |
× |
0.94 |
× |
15.70% |
× |
1.11 |
× |
2.85 |
2018/06/30 |
23.63% |
= |
0.56 |
× |
0.94 |
× |
15.34% |
× |
1.09 |
× |
2.68 |
2018/03/31 |
— |
= |
— |
× |
— |
× |
— |
× |
— |
× |
2.71 |
2017/12/31 |
— |
= |
— |
× |
— |
× |
— |
× |
— |
× |
2.76 |
2017/09/30 |
— |
= |
— |
× |
— |
× |
— |
× |
— |
× |
2.58 |
レポートに基づく:
10-K (報告日: 2023-06-30), 10-Q (報告日: 2023-03-31), 10-Q (報告日: 2022-12-31), 10-Q (報告日: 2022-09-30), 10-K (報告日: 2022-06-30), 10-Q (報告日: 2022-03-31), 10-Q (報告日: 2021-12-31), 10-Q (報告日: 2021-09-30), 10-K (報告日: 2021-06-30), 10-Q (報告日: 2021-03-31), 10-Q (報告日: 2020-12-31), 10-Q (報告日: 2020-09-30), 10-K (報告日: 2020-06-30), 10-Q (報告日: 2020-03-31), 10-Q (報告日: 2019-12-31), 10-Q (報告日: 2019-09-30), 10-K (報告日: 2019-06-30), 10-Q (報告日: 2019-03-31), 10-Q (報告日: 2018-12-31), 10-Q (報告日: 2018-09-30), 10-K (報告日: 2018-06-30), 10-Q (報告日: 2018-03-31), 10-Q (報告日: 2017-12-31), 10-Q (報告日: 2017-09-30).
2023年第4 四半期に比べて自己資本利益率(ROE)が低下した主な理由は、受取利息負担率で測定した支払利息の影響が減少したためです。
ROAを2つのコンポーネントに分解
Estée Lauder Cos. Inc.、 ROA の分解(四半期データ)
|
|
|
|
|
|
|
ROA |
= |
純利益率 |
× |
資産回転率 |
2023/06/30 |
4.30% |
= |
6.32% |
× |
0.68 |
2023/03/31 |
4.80% |
= |
6.88% |
× |
0.70 |
2022/12/31 |
7.20% |
= |
9.13% |
× |
0.79 |
2022/09/30 |
10.94% |
= |
12.66% |
× |
0.86 |
2022/06/30 |
11.43% |
= |
13.47% |
× |
0.85 |
2022/03/31 |
15.71% |
= |
18.53% |
× |
0.85 |
2021/12/31 |
14.74% |
= |
18.35% |
× |
0.80 |
2021/09/30 |
14.08% |
= |
17.83% |
× |
0.79 |
2021/06/30 |
13.06% |
= |
17.70% |
× |
0.74 |
2021/03/31 |
6.98% |
= |
9.45% |
× |
0.74 |
2020/12/31 |
4.74% |
= |
6.54% |
× |
0.72 |
2020/09/30 |
3.42% |
= |
4.38% |
× |
0.78 |
2020/06/30 |
3.85% |
= |
4.79% |
× |
0.80 |
2020/03/31 |
7.10% |
= |
8.43% |
× |
0.84 |
2019/12/31 |
10.39% |
= |
11.76% |
× |
0.88 |
2019/09/30 |
12.18% |
= |
12.34% |
× |
0.99 |
2019/06/30 |
13.57% |
= |
12.01% |
× |
1.13 |
2019/03/31 |
14.03% |
= |
12.45% |
× |
1.13 |
2018/12/31 |
12.87% |
= |
11.49% |
× |
1.12 |
2018/09/30 |
9.42% |
= |
8.48% |
× |
1.11 |
2018/06/30 |
8.82% |
= |
8.10% |
× |
1.09 |
2018/03/31 |
— |
= |
— |
× |
— |
2017/12/31 |
— |
= |
— |
× |
— |
2017/09/30 |
— |
= |
— |
× |
— |
レポートに基づく:
10-K (報告日: 2023-06-30), 10-Q (報告日: 2023-03-31), 10-Q (報告日: 2022-12-31), 10-Q (報告日: 2022-09-30), 10-K (報告日: 2022-06-30), 10-Q (報告日: 2022-03-31), 10-Q (報告日: 2021-12-31), 10-Q (報告日: 2021-09-30), 10-K (報告日: 2021-06-30), 10-Q (報告日: 2021-03-31), 10-Q (報告日: 2020-12-31), 10-Q (報告日: 2020-09-30), 10-K (報告日: 2020-06-30), 10-Q (報告日: 2020-03-31), 10-Q (報告日: 2019-12-31), 10-Q (報告日: 2019-09-30), 10-K (報告日: 2019-06-30), 10-Q (報告日: 2019-03-31), 10-Q (報告日: 2018-12-31), 10-Q (報告日: 2018-09-30), 10-K (報告日: 2018-06-30), 10-Q (報告日: 2018-03-31), 10-Q (報告日: 2017-12-31), 10-Q (報告日: 2017-09-30).
2023年第4 四半期の総資産利益率(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
Estée Lauder Cos. 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 |
2023/06/30 |
4.30% |
= |
0.72 |
× |
0.85 |
× |
10.36% |
× |
0.68 |
2023/03/31 |
4.80% |
= |
0.73 |
× |
0.88 |
× |
10.65% |
× |
0.70 |
2022/12/31 |
7.20% |
= |
0.79 |
× |
0.91 |
× |
12.72% |
× |
0.79 |
2022/09/30 |
10.94% |
= |
0.79 |
× |
0.94 |
× |
16.94% |
× |
0.86 |
2022/06/30 |
11.43% |
= |
0.79 |
× |
0.95 |
× |
17.96% |
× |
0.85 |
2022/03/31 |
15.71% |
= |
0.83 |
× |
0.96 |
× |
23.12% |
× |
0.85 |
2021/12/31 |
14.74% |
= |
0.83 |
× |
0.96 |
× |
23.01% |
× |
0.80 |
2021/09/30 |
14.08% |
= |
0.86 |
× |
0.95 |
× |
21.83% |
× |
0.79 |
2021/06/30 |
13.06% |
= |
0.86 |
× |
0.95 |
× |
21.58% |
× |
0.74 |
2021/03/31 |
6.98% |
= |
0.83 |
× |
0.90 |
× |
12.54% |
× |
0.74 |
2020/12/31 |
4.74% |
= |
0.80 |
× |
0.87 |
× |
9.47% |
× |
0.72 |
2020/09/30 |
3.42% |
= |
0.65 |
× |
0.84 |
× |
8.02% |
× |
0.78 |
2020/06/30 |
3.85% |
= |
0.66 |
× |
0.87 |
× |
8.36% |
× |
0.80 |
2020/03/31 |
7.10% |
= |
0.71 |
× |
0.93 |
× |
12.84% |
× |
0.84 |
2019/12/31 |
10.39% |
= |
0.75 |
× |
0.95 |
× |
16.53% |
× |
0.88 |
2019/09/30 |
12.18% |
= |
0.78 |
× |
0.95 |
× |
16.77% |
× |
0.99 |
2019/06/30 |
13.57% |
= |
0.78 |
× |
0.95 |
× |
16.36% |
× |
1.13 |
2019/03/31 |
14.03% |
= |
0.77 |
× |
0.95 |
× |
17.11% |
× |
1.13 |
2018/12/31 |
12.87% |
= |
0.77 |
× |
0.94 |
× |
15.82% |
× |
1.12 |
2018/09/30 |
9.42% |
= |
0.57 |
× |
0.94 |
× |
15.70% |
× |
1.11 |
2018/06/30 |
8.82% |
= |
0.56 |
× |
0.94 |
× |
15.34% |
× |
1.09 |
2018/03/31 |
— |
= |
— |
× |
— |
× |
— |
× |
— |
2017/12/31 |
— |
= |
— |
× |
— |
× |
— |
× |
— |
2017/09/30 |
— |
= |
— |
× |
— |
× |
— |
× |
— |
レポートに基づく:
10-K (報告日: 2023-06-30), 10-Q (報告日: 2023-03-31), 10-Q (報告日: 2022-12-31), 10-Q (報告日: 2022-09-30), 10-K (報告日: 2022-06-30), 10-Q (報告日: 2022-03-31), 10-Q (報告日: 2021-12-31), 10-Q (報告日: 2021-09-30), 10-K (報告日: 2021-06-30), 10-Q (報告日: 2021-03-31), 10-Q (報告日: 2020-12-31), 10-Q (報告日: 2020-09-30), 10-K (報告日: 2020-06-30), 10-Q (報告日: 2020-03-31), 10-Q (報告日: 2019-12-31), 10-Q (報告日: 2019-09-30), 10-K (報告日: 2019-06-30), 10-Q (報告日: 2019-03-31), 10-Q (報告日: 2018-12-31), 10-Q (報告日: 2018-09-30), 10-K (報告日: 2018-06-30), 10-Q (報告日: 2018-03-31), 10-Q (報告日: 2017-12-31), 10-Q (報告日: 2017-09-30).
2023年第4 四半期に比べて総資産利益率(ROA)が低下した主な理由は、支払利息負担率で測定した支払利息の影響が減少したためです。
純利益率の分解
Estée Lauder Cos. 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 |
2023/06/30 |
6.32% |
= |
0.72 |
× |
0.85 |
× |
10.36% |
2023/03/31 |
6.88% |
= |
0.73 |
× |
0.88 |
× |
10.65% |
2022/12/31 |
9.13% |
= |
0.79 |
× |
0.91 |
× |
12.72% |
2022/09/30 |
12.66% |
= |
0.79 |
× |
0.94 |
× |
16.94% |
2022/06/30 |
13.47% |
= |
0.79 |
× |
0.95 |
× |
17.96% |
2022/03/31 |
18.53% |
= |
0.83 |
× |
0.96 |
× |
23.12% |
2021/12/31 |
18.35% |
= |
0.83 |
× |
0.96 |
× |
23.01% |
2021/09/30 |
17.83% |
= |
0.86 |
× |
0.95 |
× |
21.83% |
2021/06/30 |
17.70% |
= |
0.86 |
× |
0.95 |
× |
21.58% |
2021/03/31 |
9.45% |
= |
0.83 |
× |
0.90 |
× |
12.54% |
2020/12/31 |
6.54% |
= |
0.80 |
× |
0.87 |
× |
9.47% |
2020/09/30 |
4.38% |
= |
0.65 |
× |
0.84 |
× |
8.02% |
2020/06/30 |
4.79% |
= |
0.66 |
× |
0.87 |
× |
8.36% |
2020/03/31 |
8.43% |
= |
0.71 |
× |
0.93 |
× |
12.84% |
2019/12/31 |
11.76% |
= |
0.75 |
× |
0.95 |
× |
16.53% |
2019/09/30 |
12.34% |
= |
0.78 |
× |
0.95 |
× |
16.77% |
2019/06/30 |
12.01% |
= |
0.78 |
× |
0.95 |
× |
16.36% |
2019/03/31 |
12.45% |
= |
0.77 |
× |
0.95 |
× |
17.11% |
2018/12/31 |
11.49% |
= |
0.77 |
× |
0.94 |
× |
15.82% |
2018/09/30 |
8.48% |
= |
0.57 |
× |
0.94 |
× |
15.70% |
2018/06/30 |
8.10% |
= |
0.56 |
× |
0.94 |
× |
15.34% |
2018/03/31 |
— |
= |
— |
× |
— |
× |
— |
2017/12/31 |
— |
= |
— |
× |
— |
× |
— |
2017/09/30 |
— |
= |
— |
× |
— |
× |
— |
レポートに基づく:
10-K (報告日: 2023-06-30), 10-Q (報告日: 2023-03-31), 10-Q (報告日: 2022-12-31), 10-Q (報告日: 2022-09-30), 10-K (報告日: 2022-06-30), 10-Q (報告日: 2022-03-31), 10-Q (報告日: 2021-12-31), 10-Q (報告日: 2021-09-30), 10-K (報告日: 2021-06-30), 10-Q (報告日: 2021-03-31), 10-Q (報告日: 2020-12-31), 10-Q (報告日: 2020-09-30), 10-K (報告日: 2020-06-30), 10-Q (報告日: 2020-03-31), 10-Q (報告日: 2019-12-31), 10-Q (報告日: 2019-09-30), 10-K (報告日: 2019-06-30), 10-Q (報告日: 2019-03-31), 10-Q (報告日: 2018-12-31), 10-Q (報告日: 2018-09-30), 10-K (報告日: 2018-06-30), 10-Q (報告日: 2018-03-31), 10-Q (報告日: 2017-12-31), 10-Q (報告日: 2017-09-30).
2023年第4 四半期の純利益率の低下の主な理由は、支払利息負担率で測定した支払利息の影響の減少です。