Emerson Electric Co. (EMR)

Common-Size Income Statement
Quarterly Data

Beginner level

Emerson Electric Co., common-size consolidated income statement (quarterly data)

	3 months ended	Sep 30, 2019		Jun 30, 2019		Mar 31, 2019		Dec 31, 2018		Sep 30, 2018		Jun 30, 2018		Mar 31, 2018		Dec 31, 2017		Sep 30, 2017		Jun 30, 2017		Mar 31, 2017		Dec 31, 2016		Sep 30, 2016		Jun 30, 2016		Mar 31, 2016		Dec 31, 2015		Sep 30, 2015		Jun 30, 2015		Mar 31, 2015		Dec 31, 2014		Sep 30, 2014		Jun 30, 2014		Mar 31, 2014		Dec 31, 2013
	Net sales
	Cost of sales
	Gross profit
	Selling, general and administrative expenses
	Gain on sale of business
	Goodwill impairment
	Other deductions, net
	Earnings from continuing operations before interest and income taxes
	Interest income
	Interest expense
	Interest expense, net of interest income
	Earnings from continuing operations before income taxes
	Income taxes
	Earnings from continuing operations
	Discontinued operations, net of tax
	Net earnings
	Noncontrolling interests in earnings of subsidiaries
	Net earnings common stockholders

Income statement item	Description	The company
Earnings from continuing operations before interest and income taxes	The net result for the period of deducting operating expenses from operating revenues.	Emerson Electric Co.’s earnings from continuing operations before interest and income taxes as a percentage of net sales increased from Q2 2019 to Q3 2019 and from Q3 2019 to Q4 2019.
Earnings from continuing operations before income taxes	Amount of income (loss) from continuing operations, including income (loss) from equity method investments, before deduction of income tax expense (benefit), and income (loss) attributable to noncontrolling interest.	Emerson Electric Co.’s earnings from continuing operations before income taxes as a percentage of net sales increased from Q2 2019 to Q3 2019 and from Q3 2019 to Q4 2019.
Net earnings common stockholders	The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.	Emerson Electric Co.’s net earnings common stockholders as a percentage of net sales increased from Q2 2019 to Q3 2019 and from Q3 2019 to Q4 2019.

	Emerson Electric Co.	Other companies (not purchased previously)
Financial Statements
Common-Size Financial Statements
Analysis of Financial Ratios
Relative Valuation
Discounted Cash Flow (DCF) Valuation
Economic Value Added (EVA)
Long-term Trends
Analysis of Components of Financial Statements
Financial Reporting Quality

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Financial Statements
Common-Size Financial Statements
Analysis of Financial Ratios
Relative Valuation
Discounted Cash Flow (DCF) Valuation
Economic Value Added (EVA)
Long-term Trends
Analysis of Components of Financial Statements
Financial Reporting Quality