Stock Analysis on Net
Stock Analysis on Net

Procter & Gamble Co. (NYSE:PG)

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

Procter & Gamble Co.、 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 29.59% = 12.16% × 2.43
2024/03/31 30.22% = 12.65% × 2.39
2023/12/31 30.43% = 12.24% × 2.49
2023/09/30 31.94% = 12.43% × 2.57
2023/06/30 31.33% = 12.13% × 2.58
2023/03/31 31.73% = 11.95% × 2.66
2022/12/31 32.12% = 12.13% × 2.65
2022/09/30 33.06% = 12.53% × 2.64
2022/06/30 31.64% = 12.58% × 2.52
2022/03/31 32.09% = 12.14% × 2.64
2021/12/31 32.52% = 11.95% × 2.72
2021/09/30 30.67% = 11.82% × 2.60
2021/06/30 30.85% = 11.99% × 2.57
2021/03/31 30.47% = 12.16% × 2.51
2020/12/31 28.74% = 11.53% × 2.49
2020/09/30 28.46% = 11.44% × 2.49
2020/06/30 28.00% = 10.79% × 2.59
2020/03/31 10.95% = 4.21% × 2.60
2019/12/31 10.57% = 4.31% × 2.45
2019/09/30 9.21% = 3.76% × 2.45
2019/06/30 8.26% = 3.39% × 2.44
2019/03/31 — = — × 2.21
2018/12/31 — = — × 2.29
2018/09/30 — = — × 2.27

レポートに基づく: 10-K (報告日: 2024-06-30), 10-Q (報告日: 2024-03-31), 10-Q (報告日: 2023-12-31), 10-Q (報告日: 2023-09-30), 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).

2024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

Procter & Gamble Co.、 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 29.59% = 17.70% × 0.69 × 2.43
2024/03/31 30.22% = 18.00% × 0.70 × 2.39
2023/12/31 30.43% = 17.60% × 0.70 × 2.49
2023/09/30 31.94% = 18.30% × 0.68 × 2.57
2023/06/30 31.33% = 17.87% × 0.68 × 2.58
2023/03/31 31.73% = 17.69% × 0.68 × 2.66
2022/12/31 32.12% = 17.79% × 0.68 × 2.65
2022/09/30 33.06% = 18.11% × 0.69 × 2.64
2022/06/30 31.64% = 18.38% × 0.68 × 2.52
2022/03/31 32.09% = 18.33% × 0.66 × 2.64
2021/12/31 32.52% = 18.52% × 0.65 × 2.72
2021/09/30 30.67% = 18.33% × 0.64 × 2.60
2021/06/30 30.85% = 18.79% × 0.64 × 2.57
2021/03/31 30.47% = 18.97% × 0.64 × 2.51
2020/12/31 28.74% = 18.72% × 0.62 × 2.49
2020/09/30 28.46% = 18.92% × 0.60 × 2.49
2020/06/30 28.00% = 18.36% × 0.59 × 2.59
2020/03/31 10.95% = 7.09% × 0.59 × 2.60
2019/12/31 10.57% = 6.92% × 0.62 × 2.45
2019/09/30 9.21% = 6.24% × 0.60 × 2.45
2019/06/30 8.26% = 5.76% × 0.59 × 2.44
2019/03/31 — = — × — × 2.21
2018/12/31 — = — × — × 2.29
2018/09/30 — = — × — × 2.27

レポートに基づく: 10-K (報告日: 2024-06-30), 10-Q (報告日: 2024-03-31), 10-Q (報告日: 2023-12-31), 10-Q (報告日: 2023-09-30), 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).

2024年第4 四半期に株主資本利益率(ROE)が低下した主な理由は、資産回転率で測定される効率の低下です。

ROEを5つの要素に分解

Procter & Gamble Co.、 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 29.59% = 0.80 × 0.95 × 23.31% × 0.69 × 2.43
2024/03/31 30.22% = 0.79 × 0.95 × 23.76% × 0.70 × 2.39
2023/12/31 30.43% = 0.79 × 0.95 × 23.42% × 0.70 × 2.49
2023/09/30 31.94% = 0.80 × 0.96 × 23.92% × 0.68 × 2.57
2023/06/30 31.33% = 0.80 × 0.96 × 23.20% × 0.68 × 2.58
2023/03/31 31.73% = 0.81 × 0.97 × 22.62% × 0.68 × 2.66
2022/12/31 32.12% = 0.82 × 0.97 × 22.42% × 0.68 × 2.65
2022/09/30 33.06% = 0.81 × 0.98 × 22.80% × 0.69 × 2.64
2022/06/30 31.64% = 0.82 × 0.98 × 22.93% × 0.68 × 2.52
2022/03/31 32.09% = 0.82 × 0.98 × 22.99% × 0.66 × 2.64
2021/12/31 32.52% = 0.82 × 0.98 × 23.15% × 0.65 × 2.72
2021/09/30 30.67% = 0.82 × 0.97 × 23.07% × 0.64 × 2.60
2021/06/30 30.85% = 0.81 × 0.97 × 23.74% × 0.64 × 2.57
2021/03/31 30.47% = 0.81 × 0.97 × 24.07% × 0.64 × 2.51
2020/12/31 28.74% = 0.81 × 0.97 × 23.76% × 0.62 × 2.49
2020/09/30 28.46% = 0.82 × 0.97 × 23.73% × 0.60 × 2.49
2020/06/30 28.00% = 0.83 × 0.97 × 22.87% × 0.59 × 2.59
2020/03/31 10.95% = 0.69 × 0.95 × 10.85% × 0.59 × 2.60
2019/12/31 10.57% = 0.69 × 0.94 × 10.71% × 0.62 × 2.45
2019/09/30 9.21% = 0.67 × 0.93 × 10.00% × 0.60 × 2.45
2019/06/30 8.26% = 0.65 × 0.92 × 9.62% × 0.59 × 2.44
2019/03/31 — = — × — × — × — × 2.21
2018/12/31 — = — × — × — × — × 2.29
2018/09/30 — = — × — × — × — × 2.27

レポートに基づく: 10-K (報告日: 2024-06-30), 10-Q (報告日: 2024-03-31), 10-Q (報告日: 2023-12-31), 10-Q (報告日: 2023-09-30), 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).

2024年第4 四半期に株主資本利益率(ROE)が低下した主な理由は、資産回転率で測定される効率の低下です。

ROAを2つのコンポーネントに分解

Procter & Gamble Co.、 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 12.16% = 17.70% × 0.69
2024/03/31 12.65% = 18.00% × 0.70
2023/12/31 12.24% = 17.60% × 0.70
2023/09/30 12.43% = 18.30% × 0.68
2023/06/30 12.13% = 17.87% × 0.68
2023/03/31 11.95% = 17.69% × 0.68
2022/12/31 12.13% = 17.79% × 0.68
2022/09/30 12.53% = 18.11% × 0.69
2022/06/30 12.58% = 18.38% × 0.68
2022/03/31 12.14% = 18.33% × 0.66
2021/12/31 11.95% = 18.52% × 0.65
2021/09/30 11.82% = 18.33% × 0.64
2021/06/30 11.99% = 18.79% × 0.64
2021/03/31 12.16% = 18.97% × 0.64
2020/12/31 11.53% = 18.72% × 0.62
2020/09/30 11.44% = 18.92% × 0.60
2020/06/30 10.79% = 18.36% × 0.59
2020/03/31 4.21% = 7.09% × 0.59
2019/12/31 4.31% = 6.92% × 0.62
2019/09/30 3.76% = 6.24% × 0.60
2019/06/30 3.39% = 5.76% × 0.59
2019/03/31 — = — × —
2018/12/31 — = — × —
2018/09/30 — = — × —

レポートに基づく: 10-K (報告日: 2024-06-30), 10-Q (報告日: 2024-03-31), 10-Q (報告日: 2023-12-31), 10-Q (報告日: 2023-09-30), 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).

2024年第4 四半期に総資産利益率(ROA)が低下した主な理由は、資産回転率の低下です。

ROAを4つの要素に分解

Procter & Gamble Co.、 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 12.16% = 0.80 × 0.95 × 23.31% × 0.69
2024/03/31 12.65% = 0.79 × 0.95 × 23.76% × 0.70
2023/12/31 12.24% = 0.79 × 0.95 × 23.42% × 0.70
2023/09/30 12.43% = 0.80 × 0.96 × 23.92% × 0.68
2023/06/30 12.13% = 0.80 × 0.96 × 23.20% × 0.68
2023/03/31 11.95% = 0.81 × 0.97 × 22.62% × 0.68
2022/12/31 12.13% = 0.82 × 0.97 × 22.42% × 0.68
2022/09/30 12.53% = 0.81 × 0.98 × 22.80% × 0.69
2022/06/30 12.58% = 0.82 × 0.98 × 22.93% × 0.68
2022/03/31 12.14% = 0.82 × 0.98 × 22.99% × 0.66
2021/12/31 11.95% = 0.82 × 0.98 × 23.15% × 0.65
2021/09/30 11.82% = 0.82 × 0.97 × 23.07% × 0.64
2021/06/30 11.99% = 0.81 × 0.97 × 23.74% × 0.64
2021/03/31 12.16% = 0.81 × 0.97 × 24.07% × 0.64
2020/12/31 11.53% = 0.81 × 0.97 × 23.76% × 0.62
2020/09/30 11.44% = 0.82 × 0.97 × 23.73% × 0.60
2020/06/30 10.79% = 0.83 × 0.97 × 22.87% × 0.59
2020/03/31 4.21% = 0.69 × 0.95 × 10.85% × 0.59
2019/12/31 4.31% = 0.69 × 0.94 × 10.71% × 0.62
2019/09/30 3.76% = 0.67 × 0.93 × 10.00% × 0.60
2019/06/30 3.39% = 0.65 × 0.92 × 9.62% × 0.59
2019/03/31 — = — × — × — × —
2018/12/31 — = — × — × — × —
2018/09/30 — = — × — × — × —

レポートに基づく: 10-K (報告日: 2024-06-30), 10-Q (報告日: 2024-03-31), 10-Q (報告日: 2023-12-31), 10-Q (報告日: 2023-09-30), 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).

2024年第4 四半期に総資産利益率(ROA)が低下した主な理由は、資産回転率で測定した効率性の低下です。

当期純利益率の分解

Procter & Gamble Co.、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 17.70% = 0.80 × 0.95 × 23.31%
2024/03/31 18.00% = 0.79 × 0.95 × 23.76%
2023/12/31 17.60% = 0.79 × 0.95 × 23.42%
2023/09/30 18.30% = 0.80 × 0.96 × 23.92%
2023/06/30 17.87% = 0.80 × 0.96 × 23.20%
2023/03/31 17.69% = 0.81 × 0.97 × 22.62%
2022/12/31 17.79% = 0.82 × 0.97 × 22.42%
2022/09/30 18.11% = 0.81 × 0.98 × 22.80%
2022/06/30 18.38% = 0.82 × 0.98 × 22.93%
2022/03/31 18.33% = 0.82 × 0.98 × 22.99%
2021/12/31 18.52% = 0.82 × 0.98 × 23.15%
2021/09/30 18.33% = 0.82 × 0.97 × 23.07%
2021/06/30 18.79% = 0.81 × 0.97 × 23.74%
2021/03/31 18.97% = 0.81 × 0.97 × 24.07%
2020/12/31 18.72% = 0.81 × 0.97 × 23.76%
2020/09/30 18.92% = 0.82 × 0.97 × 23.73%
2020/06/30 18.36% = 0.83 × 0.97 × 22.87%
2020/03/31 7.09% = 0.69 × 0.95 × 10.85%
2019/12/31 6.92% = 0.69 × 0.94 × 10.71%
2019/09/30 6.24% = 0.67 × 0.93 × 10.00%
2019/06/30 5.76% = 0.65 × 0.92 × 9.62%
2019/03/31 — = — × — × —
2018/12/31 — = — × — × —
2018/09/30 — = — × — × —

レポートに基づく: 10-K (報告日: 2024-06-30), 10-Q (報告日: 2024-03-31), 10-Q (報告日: 2023-12-31), 10-Q (報告日: 2023-09-30), 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).

2024年第4 四半期の純利益率の低下の主な理由は、EBITマージン率で測定した営業利益率の低下です。