Stock Analysis on Net
Stock Analysis on Net

AstraZeneca PLC (NYSE:AZN)

This company has been moved to the archive! The financial data has not been updated since March 10, 2015.

Analysis of Investments

Microsoft Excel

Adjustment to Net Income (Loss): Mark to Market Available-for-sale Securities

AstraZeneca PLC, adjustment to profit attributable to owners of the Parent

US$ in millions

Microsoft Excel
12 months ended: Dec 31, 2014 Dec 31, 2013 Dec 31, 2012 Dec 31, 2011 Dec 31, 2010
Profit attributable to owners of the Parent (as reported) 1,233 2,556 6,297 9,983 8,053
Add: Net available for sale gains (losses) taken to equity 245 69 72 31 4
Profit attributable to owners of the Parent (adjusted) 1,478 2,625 6,369 10,014 8,057

Based on: 20-F (reporting date: 2014-12-31), 20-F (reporting date: 2013-12-31), 20-F (reporting date: 2012-12-31), 20-F (reporting date: 2011-12-31), 20-F (reporting date: 2010-12-31).

Adjusted Profitability Ratios: Mark to Market Available-for-sale Securities (Summary)

AstraZeneca PLC, adjusted profitability ratios

Microsoft Excel
Dec 31, 2014 Dec 31, 2013 Dec 31, 2012 Dec 31, 2011 Dec 31, 2010
Net Profit Margin
Reported net profit margin 4.73% 9.94% 22.51% 29.72% 24.21%
Adjusted net profit margin 5.66% 10.21% 22.77% 29.81% 24.22%
Return on Equity (ROE)
Reported ROE 6.28% 11.01% 26.53% 42.95% 34.69%
Adjusted ROE 7.53% 11.30% 26.83% 43.08% 34.71%
Return on Assets (ROA)
Reported ROA 2.10% 4.57% 11.76% 18.90% 14.35%
Adjusted ROA 2.52% 4.70% 11.90% 18.96% 14.35%

Based on: 20-F (reporting date: 2014-12-31), 20-F (reporting date: 2013-12-31), 20-F (reporting date: 2012-12-31), 20-F (reporting date: 2011-12-31), 20-F (reporting date: 2010-12-31).

Profitability ratio Description The company
Adjusted net profit margin An indicator of profitability, calculated as adjusted net income divided by revenue. AstraZeneca PLC adjusted net profit margin ratio deteriorated from 2012 to 2013 and from 2013 to 2014.
Adjusted ROE A profitability ratio calculated as adjusted net income divided by shareholders’ equity. AstraZeneca PLC adjusted ROE deteriorated from 2012 to 2013 and from 2013 to 2014.
Adjusted ROA A profitability ratio calculated as adjusted net income divided by total assets. AstraZeneca PLC adjusted ROA deteriorated from 2012 to 2013 and from 2013 to 2014.

AstraZeneca PLC, Profitability Ratios: Reported vs. Adjusted

Adjusted Net Profit Margin

Microsoft Excel
Dec 31, 2014 Dec 31, 2013 Dec 31, 2012 Dec 31, 2011 Dec 31, 2010
As Reported
Selected Financial Data (US$ in millions)
Profit attributable to owners of the Parent 1,233 2,556 6,297 9,983 8,053
Revenue 26,095 25,711 27,973 33,591 33,269
Profitability Ratio
Net profit margin1 4.73% 9.94% 22.51% 29.72% 24.21%
Adjusted: Mark to Market Available-for-sale Securities
Selected Financial Data (US$ in millions)
Adjusted profit attributable to owners of the Parent 1,478 2,625 6,369 10,014 8,057
Revenue 26,095 25,711 27,973 33,591 33,269
Profitability Ratio
Adjusted net profit margin2 5.66% 10.21% 22.77% 29.81% 24.22%

Based on: 20-F (reporting date: 2014-12-31), 20-F (reporting date: 2013-12-31), 20-F (reporting date: 2012-12-31), 20-F (reporting date: 2011-12-31), 20-F (reporting date: 2010-12-31).

2014 Calculations

1 Net profit margin = 100 × Profit attributable to owners of the Parent ÷ Revenue
= 100 × 1,233 ÷ 26,095 = 4.73%

2 Adjusted net profit margin = 100 × Adjusted profit attributable to owners of the Parent ÷ Revenue
= 100 × 1,478 ÷ 26,095 = 5.66%

Profitability ratio Description The company
Adjusted net profit margin An indicator of profitability, calculated as adjusted net income divided by revenue. AstraZeneca PLC adjusted net profit margin ratio deteriorated from 2012 to 2013 and from 2013 to 2014.

Adjusted Return on Equity (ROE)

Microsoft Excel
Dec 31, 2014 Dec 31, 2013 Dec 31, 2012 Dec 31, 2011 Dec 31, 2010
As Reported
Selected Financial Data (US$ in millions)
Profit attributable to owners of the Parent 1,233 2,556 6,297 9,983 8,053
Capital and reserves attributable to equity holders of the Company 19,627 23,224 23,737 23,246 23,213
Profitability Ratio
ROE1 6.28% 11.01% 26.53% 42.95% 34.69%
Adjusted: Mark to Market Available-for-sale Securities
Selected Financial Data (US$ in millions)
Adjusted profit attributable to owners of the Parent 1,478 2,625 6,369 10,014 8,057
Capital and reserves attributable to equity holders of the Company 19,627 23,224 23,737 23,246 23,213
Profitability Ratio
Adjusted ROE2 7.53% 11.30% 26.83% 43.08% 34.71%

Based on: 20-F (reporting date: 2014-12-31), 20-F (reporting date: 2013-12-31), 20-F (reporting date: 2012-12-31), 20-F (reporting date: 2011-12-31), 20-F (reporting date: 2010-12-31).

2014 Calculations

1 ROE = 100 × Profit attributable to owners of the Parent ÷ Capital and reserves attributable to equity holders of the Company
= 100 × 1,233 ÷ 19,627 = 6.28%

2 Adjusted ROE = 100 × Adjusted profit attributable to owners of the Parent ÷ Capital and reserves attributable to equity holders of the Company
= 100 × 1,478 ÷ 19,627 = 7.53%

Profitability ratio Description The company
Adjusted ROE A profitability ratio calculated as adjusted net income divided by shareholders’ equity. AstraZeneca PLC adjusted ROE deteriorated from 2012 to 2013 and from 2013 to 2014.

Adjusted Return on Assets (ROA)

Microsoft Excel
Dec 31, 2014 Dec 31, 2013 Dec 31, 2012 Dec 31, 2011 Dec 31, 2010
As Reported
Selected Financial Data (US$ in millions)
Profit attributable to owners of the Parent 1,233 2,556 6,297 9,983 8,053
Total assets 58,595 55,899 53,534 52,830 56,127
Profitability Ratio
ROA1 2.10% 4.57% 11.76% 18.90% 14.35%
Adjusted: Mark to Market Available-for-sale Securities
Selected Financial Data (US$ in millions)
Adjusted profit attributable to owners of the Parent 1,478 2,625 6,369 10,014 8,057
Total assets 58,595 55,899 53,534 52,830 56,127
Profitability Ratio
Adjusted ROA2 2.52% 4.70% 11.90% 18.96% 14.35%

Based on: 20-F (reporting date: 2014-12-31), 20-F (reporting date: 2013-12-31), 20-F (reporting date: 2012-12-31), 20-F (reporting date: 2011-12-31), 20-F (reporting date: 2010-12-31).

2014 Calculations

1 ROA = 100 × Profit attributable to owners of the Parent ÷ Total assets
= 100 × 1,233 ÷ 58,595 = 2.10%

2 Adjusted ROA = 100 × Adjusted profit attributable to owners of the Parent ÷ Total assets
= 100 × 1,478 ÷ 58,595 = 2.52%

Profitability ratio Description The company
Adjusted ROA A profitability ratio calculated as adjusted net income divided by total assets. AstraZeneca PLC adjusted ROA deteriorated from 2012 to 2013 and from 2013 to 2014.