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Linde plc (LIN)
Analysis of Profitability Ratios
Difficulty: Beginner
Profitability ratios measure the company’s ability to generate profitable sales from its resources (assets).
Profitability Ratios (Summary)
Linde plc, profitability ratios
Based on: 10-K (filing date: 2019-03-18), 10-K (filing date: 2018-02-28), 10-K (filing date: 2017-03-01), 10-K (filing date: 2016-02-24), 10-K (filing date: 2015-02-25).
| Profitability ratio | Description | The company |
|---|---|---|
| Gross profit margin | Gross profit margin indicates the percentage of revenue available to cover operating and other expenditures. | Linde plc’s gross profit margin ratio deteriorated from 2016 to 2017 and from 2017 to 2018. |
| Operating profit margin | A profitability ratio calculated as operating income divided by revenue. | Linde plc’s operating profit margin ratio improved from 2016 to 2017 and from 2017 to 2018. |
| Net profit margin | An indicator of profitability, calculated as net income divided by revenue. | Linde plc’s net profit margin ratio deteriorated from 2016 to 2017 but then improved from 2017 to 2018 exceeding 2016 level. |
| Profitability ratio | Description | The company |
|---|---|---|
| ROE | A profitability ratio calculated as net income divided by shareholders’ equity. | Linde plc’s ROE deteriorated from 2016 to 2017 and from 2017 to 2018. |
| ROA | A profitability ratio calculated as net income divided by total assets. | Linde plc’s ROA deteriorated from 2016 to 2017 and from 2017 to 2018. |
Gross Profit Margin
Linde plc, gross profit margin calculation, comparison to benchmarks
| Dec 31, 2018 | Dec 31, 2017 | Dec 31, 2016 | Dec 31, 2015 | Dec 31, 2014 | ||
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| Selected Financial Data (US$ in millions) | ||||||
| Gross margin | |
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| Gross profit margin1 | |
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| Gross Profit Margin, Competitors2 | ||||||
| DuPont de Nemours Inc. | |
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Based on: 10-K (filing date: 2019-03-18), 10-K (filing date: 2018-02-28), 10-K (filing date: 2017-03-01), 10-K (filing date: 2016-02-24), 10-K (filing date: 2015-02-25).
1 2018 Calculation
Gross profit margin = 100 × Gross margin ÷ Sales
= 100 × ÷ =
2 Click competitor name to see calculations.
| Profitability ratio | Description | The company |
|---|---|---|
| Gross profit margin | Gross profit margin indicates the percentage of revenue available to cover operating and other expenditures. | Linde plc’s gross profit margin ratio deteriorated from 2016 to 2017 and from 2017 to 2018. |
Operating Profit Margin
Linde plc, operating profit margin calculation, comparison to benchmarks
| Dec 31, 2018 | Dec 31, 2017 | Dec 31, 2016 | Dec 31, 2015 | Dec 31, 2014 | ||
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| Selected Financial Data (US$ in millions) | ||||||
| Operating profit | |
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| Sales | |
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| Operating profit margin1 | |
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| Operating Profit Margin, Competitors2 | ||||||
| DuPont de Nemours Inc. | |
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| Operating Profit Margin, Sector | ||||||
| Chemicals | |
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Based on: 10-K (filing date: 2019-03-18), 10-K (filing date: 2018-02-28), 10-K (filing date: 2017-03-01), 10-K (filing date: 2016-02-24), 10-K (filing date: 2015-02-25).
1 2018 Calculation
Operating profit margin = 100 × Operating profit ÷ Sales
= 100 × ÷ =
2 Click competitor name to see calculations.
| Profitability ratio | Description | The company |
|---|---|---|
| Operating profit margin | A profitability ratio calculated as operating income divided by revenue. | Linde plc’s operating profit margin ratio improved from 2016 to 2017 and from 2017 to 2018. |
Net Profit Margin
Linde plc, net profit margin calculation, comparison to benchmarks
| Dec 31, 2018 | Dec 31, 2017 | Dec 31, 2016 | Dec 31, 2015 | Dec 31, 2014 | ||
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| Selected Financial Data (US$ in millions) | ||||||
| Net income, Linde plc | |
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| Sales | |
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| Profitability Ratio | ||||||
| Net profit margin1 | |
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| Benchmarks | ||||||
| Net Profit Margin, Competitors2 | ||||||
| DuPont de Nemours Inc. | |
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| Net Profit Margin, Sector | ||||||
| Chemicals | |
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Based on: 10-K (filing date: 2019-03-18), 10-K (filing date: 2018-02-28), 10-K (filing date: 2017-03-01), 10-K (filing date: 2016-02-24), 10-K (filing date: 2015-02-25).
1 2018 Calculation
Net profit margin = 100 × Net income, Linde plc ÷ Sales
= 100 × ÷ =
2 Click competitor name to see calculations.
| Profitability ratio | Description | The company |
|---|---|---|
| Net profit margin | An indicator of profitability, calculated as net income divided by revenue. | Linde plc’s net profit margin ratio deteriorated from 2016 to 2017 but then improved from 2017 to 2018 exceeding 2016 level. |
Return on Equity (ROE)
Linde plc, ROE calculation, comparison to benchmarks
| Dec 31, 2018 | Dec 31, 2017 | Dec 31, 2016 | Dec 31, 2015 | Dec 31, 2014 | ||
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| Selected Financial Data (US$ in millions) | ||||||
| Net income, Linde plc | |
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| Total Linde plc shareholders’ equity | |
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| Profitability Ratio | ||||||
| ROE1 | |
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| Benchmarks | ||||||
| ROE, Competitors2 | ||||||
| DuPont de Nemours Inc. | |
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| ROE, Sector | ||||||
| Chemicals | |
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Based on: 10-K (filing date: 2019-03-18), 10-K (filing date: 2018-02-28), 10-K (filing date: 2017-03-01), 10-K (filing date: 2016-02-24), 10-K (filing date: 2015-02-25).
1 2018 Calculation
ROE = 100 × Net income, Linde plc ÷ Total Linde plc shareholders’ equity
= 100 × ÷ =
2 Click competitor name to see calculations.
| Profitability ratio | Description | The company |
|---|---|---|
| ROE | A profitability ratio calculated as net income divided by shareholders’ equity. | Linde plc’s ROE deteriorated from 2016 to 2017 and from 2017 to 2018. |
Return on Assets (ROA)
Linde plc, ROA calculation, comparison to benchmarks
| Dec 31, 2018 | Dec 31, 2017 | Dec 31, 2016 | Dec 31, 2015 | Dec 31, 2014 | ||
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| Selected Financial Data (US$ in millions) | ||||||
| Net income, Linde plc | |
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| Total assets | |
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| Profitability Ratio | ||||||
| ROA1 | |
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| Benchmarks | ||||||
| ROA, Competitors2 | ||||||
| DuPont de Nemours Inc. | |
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| ROA, Sector | ||||||
| Chemicals | |
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Based on: 10-K (filing date: 2019-03-18), 10-K (filing date: 2018-02-28), 10-K (filing date: 2017-03-01), 10-K (filing date: 2016-02-24), 10-K (filing date: 2015-02-25).
1 2018 Calculation
ROA = 100 × Net income, Linde plc ÷ Total assets
= 100 × ÷ =
2 Click competitor name to see calculations.
| Profitability ratio | Description | The company |
|---|---|---|
| ROA | A profitability ratio calculated as net income divided by total assets. | Linde plc’s ROA deteriorated from 2016 to 2017 and from 2017 to 2018. |