Stock Analysis on Net
Stock Analysis on Net

Mastercard Inc. (NYSE:MA)

この会社は アーカイブに移動しました! 財務データは2023年4月27日以降更新されていません。

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

Mastercard Inc.、 ROE の分解(四半期データ)

Microsoft Excel
ROE = ROA × 財務レバレッジ比率
2023/03/31 181.24% = 24.81% × 7.31
2022/12/31 157.67% = 25.64% × 6.15
2022/09/30 153.81% = 26.01% × 5.91
2022/06/30 157.17% = 26.77% × 5.87
2022/03/31 134.92% = 25.54% × 5.28
2021/12/31 118.80% = 23.06% × 5.15
2021/09/30 120.74% = 22.86% × 5.28
2021/06/30 111.64% = 20.60% × 5.42
2021/03/31 103.46% = 18.81% × 5.50
2020/12/31 100.31% = 19.09% × 5.25
2020/09/30 116.05% = 21.29% × 5.45
2020/06/30 113.15% = 22.79% × 4.97
2020/03/31 147.26% = 25.94% × 5.68
2019/12/31 137.76% = 27.77% × 4.96
2019/09/30 139.77% = 26.62% × 5.25
2019/06/30 133.95% = 27.12% × 4.94
2019/03/31 120.53% = 26.48% × 4.55
2018/12/31 108.60% = 23.57% × 4.61
2018/09/30 — = — × 4.04
2018/06/30 — = — × 4.27
2018/03/31 — = — × 4.02

レポートに基づく: 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), 10-K (報告日: 2018-12-31), 10-Q (報告日: 2018-09-30), 10-Q (報告日: 2018-06-30), 10-Q (報告日: 2018-03-31).

2023年第1 四半期の株主資本利益率(ROE)が上昇した主な理由は、財務レバレッジ比率の上昇です。

ROEを3つの要素に分解

Mastercard Inc.、 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
2023/03/31 181.24% = 42.33% × 0.59 × 7.31
2022/12/31 157.67% = 44.66% × 0.57 × 6.15
2022/09/30 153.81% = 45.22% × 0.58 × 5.91
2022/06/30 157.17% = 46.48% × 0.58 × 5.87
2022/03/31 134.92% = 47.70% × 0.54 × 5.28
2021/12/31 118.80% = 46.00% × 0.50 × 5.15
2021/09/30 120.74% = 45.50% × 0.50 × 5.28
2021/06/30 111.64% = 43.22% × 0.48 × 5.42
2021/03/31 103.46% = 42.38% × 0.44 × 5.50
2020/12/31 100.31% = 41.90% × 0.46 × 5.25
2020/09/30 116.05% = 43.13% × 0.49 × 5.45
2020/06/30 113.15% = 45.12% × 0.51 × 4.97
2020/03/31 147.26% = 46.75% × 0.55 × 5.68
2019/12/31 137.76% = 48.08% × 0.58 × 4.96
2019/09/30 139.77% = 42.50% × 0.63 × 5.25
2019/06/30 133.95% = 42.71% × 0.64 × 4.94
2019/03/31 120.53% = 40.82% × 0.65 × 4.55
2018/12/31 108.60% = 39.19% × 0.60 × 4.61
2018/09/30 — = — × — × 4.04
2018/06/30 — = — × — × 4.27
2018/03/31 — = — × — × 4.02

レポートに基づく: 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), 10-K (報告日: 2018-12-31), 10-Q (報告日: 2018-09-30), 10-Q (報告日: 2018-06-30), 10-Q (報告日: 2018-03-31).

2023年第1 四半期の株主資本利益率(ROE)が上昇した主な理由は、財務レバレッジ比率の上昇です。

ROEを5つの要素に分解

Mastercard Inc.、 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
2023/03/31 181.24% = 0.82 × 0.96 × 53.93% × 0.59 × 7.31
2022/12/31 157.67% = 0.85 × 0.96 × 54.88% × 0.57 × 6.15
2022/09/30 153.81% = 0.85 × 0.96 × 55.08% × 0.58 × 5.91
2022/06/30 157.17% = 0.87 × 0.96 × 55.84% × 0.58 × 5.87
2022/03/31 134.92% = 0.87 × 0.96 × 56.92% × 0.54 × 5.28
2021/12/31 118.80% = 0.84 × 0.96 × 56.86% × 0.50 × 5.15
2021/09/30 120.74% = 0.84 × 0.96 × 56.67% × 0.50 × 5.28
2021/06/30 111.64% = 0.82 × 0.95 × 55.13% × 0.48 × 5.42
2021/03/31 103.46% = 0.82 × 0.95 × 54.26% × 0.44 × 5.50
2020/12/31 100.31% = 0.83 × 0.95 × 53.20% × 0.46 × 5.25
2020/09/30 116.05% = 0.83 × 0.96 × 53.90% × 0.49 × 5.45
2020/06/30 113.15% = 0.84 × 0.97 × 55.37% × 0.51 × 4.97
2020/03/31 147.26% = 0.84 × 0.97 × 57.41% × 0.55 × 5.68
2019/12/31 137.76% = 0.83 × 0.98 × 58.96% × 0.58 × 4.96
2019/09/30 139.77% = 0.82 × 0.98 × 53.32% × 0.63 × 5.25
2019/06/30 133.95% = 0.82 × 0.98 × 53.43% × 0.64 × 4.94
2019/03/31 120.53% = 0.82 × 0.98 × 51.07% × 0.65 × 4.55
2018/12/31 108.60% = 0.81 × 0.97 × 49.43% × 0.60 × 4.61
2018/09/30 — = — × — × — × — × 4.04
2018/06/30 — = — × — × — × — × 4.27
2018/03/31 — = — × — × — × — × 4.02

レポートに基づく: 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), 10-K (報告日: 2018-12-31), 10-Q (報告日: 2018-09-30), 10-Q (報告日: 2018-06-30), 10-Q (報告日: 2018-03-31).

2023年第1 四半期の株主資本利益率(ROE)が上昇した主な理由は、財務レバレッジ比率の上昇です。

ROAを2つのコンポーネントに分解

Mastercard Inc.、 ROA の分解(四半期データ)

Microsoft Excel
ROA = 純利益率 × 資産回転率
2023/03/31 24.81% = 42.33% × 0.59
2022/12/31 25.64% = 44.66% × 0.57
2022/09/30 26.01% = 45.22% × 0.58
2022/06/30 26.77% = 46.48% × 0.58
2022/03/31 25.54% = 47.70% × 0.54
2021/12/31 23.06% = 46.00% × 0.50
2021/09/30 22.86% = 45.50% × 0.50
2021/06/30 20.60% = 43.22% × 0.48
2021/03/31 18.81% = 42.38% × 0.44
2020/12/31 19.09% = 41.90% × 0.46
2020/09/30 21.29% = 43.13% × 0.49
2020/06/30 22.79% = 45.12% × 0.51
2020/03/31 25.94% = 46.75% × 0.55
2019/12/31 27.77% = 48.08% × 0.58
2019/09/30 26.62% = 42.50% × 0.63
2019/06/30 27.12% = 42.71% × 0.64
2019/03/31 26.48% = 40.82% × 0.65
2018/12/31 23.57% = 39.19% × 0.60
2018/09/30 — = — × —
2018/06/30 — = — × —
2018/03/31 — = — × —

レポートに基づく: 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), 10-K (報告日: 2018-12-31), 10-Q (報告日: 2018-09-30), 10-Q (報告日: 2018-06-30), 10-Q (報告日: 2018-03-31).

2023年第1 四半期の総資産利益率(ROA)の低下の主な理由は、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

Mastercard Inc.、 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
2023/03/31 24.81% = 0.82 × 0.96 × 53.93% × 0.59
2022/12/31 25.64% = 0.85 × 0.96 × 54.88% × 0.57
2022/09/30 26.01% = 0.85 × 0.96 × 55.08% × 0.58
2022/06/30 26.77% = 0.87 × 0.96 × 55.84% × 0.58
2022/03/31 25.54% = 0.87 × 0.96 × 56.92% × 0.54
2021/12/31 23.06% = 0.84 × 0.96 × 56.86% × 0.50
2021/09/30 22.86% = 0.84 × 0.96 × 56.67% × 0.50
2021/06/30 20.60% = 0.82 × 0.95 × 55.13% × 0.48
2021/03/31 18.81% = 0.82 × 0.95 × 54.26% × 0.44
2020/12/31 19.09% = 0.83 × 0.95 × 53.20% × 0.46
2020/09/30 21.29% = 0.83 × 0.96 × 53.90% × 0.49
2020/06/30 22.79% = 0.84 × 0.97 × 55.37% × 0.51
2020/03/31 25.94% = 0.84 × 0.97 × 57.41% × 0.55
2019/12/31 27.77% = 0.83 × 0.98 × 58.96% × 0.58
2019/09/30 26.62% = 0.82 × 0.98 × 53.32% × 0.63
2019/06/30 27.12% = 0.82 × 0.98 × 53.43% × 0.64
2019/03/31 26.48% = 0.82 × 0.98 × 51.07% × 0.65
2018/12/31 23.57% = 0.81 × 0.97 × 49.43% × 0.60
2018/09/30 — = — × — × — × —
2018/06/30 — = — × — × — × —
2018/03/31 — = — × — × — × —

レポートに基づく: 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), 10-K (報告日: 2018-12-31), 10-Q (報告日: 2018-09-30), 10-Q (報告日: 2018-06-30), 10-Q (報告日: 2018-03-31).

2023年第1 四半期に総資産利益率(ROA)が低下した主な要因は、税負担率で測定した税効果の減少です。

当期純利益率の分解

Mastercard Inc.、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
2023/03/31 42.33% = 0.82 × 0.96 × 53.93%
2022/12/31 44.66% = 0.85 × 0.96 × 54.88%
2022/09/30 45.22% = 0.85 × 0.96 × 55.08%
2022/06/30 46.48% = 0.87 × 0.96 × 55.84%
2022/03/31 47.70% = 0.87 × 0.96 × 56.92%
2021/12/31 46.00% = 0.84 × 0.96 × 56.86%
2021/09/30 45.50% = 0.84 × 0.96 × 56.67%
2021/06/30 43.22% = 0.82 × 0.95 × 55.13%
2021/03/31 42.38% = 0.82 × 0.95 × 54.26%
2020/12/31 41.90% = 0.83 × 0.95 × 53.20%
2020/09/30 43.13% = 0.83 × 0.96 × 53.90%
2020/06/30 45.12% = 0.84 × 0.97 × 55.37%
2020/03/31 46.75% = 0.84 × 0.97 × 57.41%
2019/12/31 48.08% = 0.83 × 0.98 × 58.96%
2019/09/30 42.50% = 0.82 × 0.98 × 53.32%
2019/06/30 42.71% = 0.82 × 0.98 × 53.43%
2019/03/31 40.82% = 0.82 × 0.98 × 51.07%
2018/12/31 39.19% = 0.81 × 0.97 × 49.43%
2018/09/30 — = — × — × —
2018/06/30 — = — × — × —
2018/03/31 — = — × — × —

レポートに基づく: 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), 10-K (報告日: 2018-12-31), 10-Q (報告日: 2018-09-30), 10-Q (報告日: 2018-06-30), 10-Q (報告日: 2018-03-31).

2023年Q1 期の当期純利益率が低下した主な要因は、税負担率で測定した税効果の減少です。