- Selected Financial Data
- Summarized Financial Information
- Adjustments to Financial Statements: Proportionate Consolidation
- Adjusted Financial Ratios: Proportionate Consolidation (Summary)
- Adjusted Current Ratio
- Adjusted Net Profit Margin
- Adjusted Total Asset Turnover
- Adjusted Financial Leverage
- Adjusted Return on Assets (ROA)
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- Income Statement
- Balance Sheet: Assets
- Common-Size Balance Sheet: Liabilities and Stockholders’ Equity
- Analysis of Liquidity Ratios
- Analysis of Short-term (Operating) Activity Ratios
- DuPont Analysis: Disaggregation of ROE, ROA, and Net Profit Margin
- Enterprise Value (EV)
- Enterprise Value to FCFF (EV/FCFF)
- Capital Asset Pricing Model (CAPM)
- Analysis of Revenues
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Selected Financial Data
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).
1 2014 Calculation
ROA (equity method investments only) = 100 × Earnings from joint ventures and associates, after interest and tax ÷ Group share of net assets of joint ventures and associates
= 100 × ÷ =
Item | Description | The company |
---|---|---|
Earnings from joint ventures and associates, after interest and tax | This item represents the entity proportionate share for the period of the net income (loss) of its investee (such as unconsolidated subsidiaries and joint ventures) to which the equity method of accounting is applied. Such amount typically reflects adjustments similar to those made in preparing consolidated statements, including adjustments to eliminate intercompany gains and losses, and to amortize, if appropriate, any difference between cost and underlying equity in net assets of the investee at the date of investment. | BP PLC earnings from joint ventures and associates, after interest and tax decreased from 2012 to 2013 but then slightly increased from 2013 to 2014. |
Group share of net assets of joint ventures and associates | This item represents the carrying amount on the entity balance sheet of its investment in common stock of an equity method investee. This is not an indicator of the fair value of the investment, rather it is the initial cost adjusted for the entity share of earnings and losses of the investee, adjusted for any distributions (dividends) and other than temporary impairment losses recognized. | BP PLC group share of net assets of joint ventures and associates increased from 2012 to 2013 but then slightly decreased from 2013 to 2014 not reaching 2012 level. |
ROA (equity method investments only) | A profitability ratio calculated as earnings from joint ventures and associates, after interest and tax divided by group share of net assets of joint ventures and associates. | BP PLC ROA of equity method investments deteriorated from 2012 to 2013 but then slightly improved from 2013 to 2014. |
Summarized Financial Information
Summarized financial information for BP PLC affiliates, subsidiaries, associates, and joint ventures
US$ in millions
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).
Item | Description | The company |
---|---|---|
Equity | Amount of equity, excluding noncontrolling interest, attributable to the equity method investment of the entity. | Equity of BP PLC affiliates, subsidiaries, associates, and joint ventures increased from 2012 to 2013 but then slightly decreased from 2013 to 2014 not reaching 2012 level. |
Profit for the year | The amount of net income (loss) reported by an equity method investment of the entity. | Profit for the year of BP PLC affiliates, subsidiaries, associates, and joint ventures decreased from 2012 to 2013 but then slightly increased from 2013 to 2014. |
Adjustments to Financial Statements: Proportionate Consolidation
Recognition of BP PLC proportionate share of affiliates, subsidiaries, associates, and joint ventures assets and liabilities instead of net equity.
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).
BP PLC, Financial Data: Reported vs. Adjusted
Adjusted Financial Ratios: Proportionate Consolidation (Summary)
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).
Financial ratio | Description | The company |
---|---|---|
Adjusted current ratio | A liquidity ratio calculated as adjusted current assets divided by adjusted current liabilities. | BP PLC adjusted current ratio deteriorated from 2012 to 2013 but then slightly improved from 2013 to 2014. |
Adjusted net profit margin | An indicator of profitability, calculated as net income divided by adjusted revenue. | BP PLC adjusted net profit margin ratio improved from 2012 to 2013 but then deteriorated significantly from 2013 to 2014. |
Adjusted total asset turnover | An activity ratio calculated as adjusted total revenue divided by adjusted total assets. | BP PLC adjusted total asset turnover ratio deteriorated from 2012 to 2013 but then slightly improved from 2013 to 2014. |
Adjusted financial leverage | A measure of financial leverage calculated as adjusted total assets divided by total equity. Financial leverage is the extent to which a company can effect, through the use of debt, a proportional change in the return on common equity that is greater than a given proportional change in operating income. |
BP PLC adjusted financial leverage ratio increased from 2012 to 2013 and from 2013 to 2014. |
Adjusted ROA | A profitability ratio calculated as net income divided by adjusted total assets. | BP PLC adjusted ROA improved from 2012 to 2013 but then deteriorated significantly from 2013 to 2014. |
BP PLC, Financial Ratios: Reported vs. Adjusted
Adjusted Current Ratio
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 Current ratio = Current assets ÷ Current liabilities
= ÷ =
2 Adjusted current ratio = Adjusted current assets ÷ Adjusted current liabilities
= ÷ =
Liquidity ratio | Description | The company |
---|---|---|
Adjusted current ratio | A liquidity ratio calculated as adjusted current assets divided by adjusted current liabilities. | BP PLC adjusted current ratio deteriorated from 2012 to 2013 but then slightly improved from 2013 to 2014. |
Adjusted Net Profit Margin
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 (loss) for the year attributable to BP shareholders ÷ Sales and other operating revenues
= 100 × ÷ =
2 Adjusted net profit margin = 100 × Profit (loss) for the year attributable to BP shareholders ÷ Adjusted sales and other operating revenues
= 100 × ÷ =
Profitability ratio | Description | The company |
---|---|---|
Adjusted net profit margin | An indicator of profitability, calculated as net income divided by adjusted revenue. | BP PLC adjusted net profit margin ratio improved from 2012 to 2013 but then deteriorated significantly from 2013 to 2014. |
Adjusted Total Asset Turnover
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 Total asset turnover = Sales and other operating revenues ÷ Total assets
= ÷ =
2 Adjusted total asset turnover = Adjusted sales and other operating revenues ÷ Adjusted total assets
= ÷ =
Activity ratio | Description | The company |
---|---|---|
Adjusted total asset turnover | An activity ratio calculated as adjusted total revenue divided by adjusted total assets. | BP PLC adjusted total asset turnover ratio deteriorated from 2012 to 2013 but then slightly improved from 2013 to 2014. |
Adjusted Financial Leverage
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 Financial leverage = Total assets ÷ Total BP shareholders’ equity
= ÷ =
2 Adjusted financial leverage = Adjusted total assets ÷ Total BP shareholders’ equity
= ÷ =
Solvency ratio | Description | The company |
---|---|---|
Adjusted financial leverage | A measure of financial leverage calculated as adjusted total assets divided by total equity. Financial leverage is the extent to which a company can effect, through the use of debt, a proportional change in the return on common equity that is greater than a given proportional change in operating income. |
BP PLC adjusted financial leverage ratio increased from 2012 to 2013 and from 2013 to 2014. |
Adjusted Return on Assets (ROA)
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 (loss) for the year attributable to BP shareholders ÷ Total assets
= 100 × ÷ =
2 Adjusted ROA = 100 × Profit (loss) for the year attributable to BP shareholders ÷ Adjusted total assets
= 100 × ÷ =
Profitability ratio | Description | The company |
---|---|---|
Adjusted ROA | A profitability ratio calculated as net income divided by adjusted total assets. | BP PLC adjusted ROA improved from 2012 to 2013 but then deteriorated significantly from 2013 to 2014. |