- Goodwill and Intangible Asset Disclosure
- Adjustments to Financial Statements: Removal of Goodwill
- Adjusted Financial Ratios: Removal of Goodwill (Summary)
- Adjusted Net Profit Margin
- Adjusted Total Asset Turnover
- Adjusted Financial Leverage
- Adjusted Return on Equity (ROE)
- Adjusted Return on Assets (ROA)
Goodwill and Intangible Asset Disclosure
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 |
---|---|---|
Intangible assets, excluding goodwill, carrying amount | Sum of the carrying amounts of all intangible assets, excluding goodwill, as of the balance sheet date, net of accumulated amortization and impairment charges. | Royal Dutch Shell PLC intangible assets, excluding goodwill, carrying amount decreased from 2012 to 2013 but then increased from 2013 to 2014 exceeding 2012 level. |
Goodwill | Amount after accumulated impairment loss of an asset representing future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized. | Royal Dutch Shell PLC goodwill decreased from 2012 to 2013 and from 2013 to 2014. |
Intangible assets | Sum of the carrying amounts of all intangible assets, including goodwill, as of the balance sheet date, net of accumulated amortization and impairment charges. | Royal Dutch Shell PLC intangible assets decreased from 2012 to 2013 but then increased from 2013 to 2014 exceeding 2012 level. |
Adjustments to Financial Statements: Removal of Goodwill
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).
Royal Dutch Shell PLC, Financial Data: Reported vs. Adjusted
Adjusted Financial Ratios: Removal of Goodwill (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 net profit margin | An indicator of profitability, calculated as adjusted net income divided by revenue. | Royal Dutch Shell PLC adjusted net profit margin ratio deteriorated from 2012 to 2013 and from 2013 to 2014. |
Adjusted total asset turnover | An activity ratio calculated as total revenue divided by adjusted total assets. | Royal Dutch Shell PLC adjusted total asset turnover ratio deteriorated from 2012 to 2013 and from 2013 to 2014. |
Adjusted financial leverage | A measure of financial leverage calculated as adjusted total assets divided by adjusted 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. |
Royal Dutch Shell PLC adjusted financial leverage ratio increased from 2012 to 2013 and from 2013 to 2014. |
Adjusted ROE | A profitability ratio calculated as adjusted net income divided by adjusted shareholders’ equity. | Royal Dutch Shell 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 adjusted total assets. | Royal Dutch Shell PLC adjusted ROA deteriorated from 2012 to 2013 and from 2013 to 2014. |
Royal Dutch Shell PLC, Financial Ratios: Reported vs. Adjusted
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 × Income attributable to Royal Dutch Shell plc shareholders ÷ Revenue
= 100 × 14,874 ÷ 421,105 = 3.53%
2 Adjusted net profit margin = 100 × Adjusted income attributable to Royal Dutch Shell plc shareholders ÷ Revenue
= 100 × 14,874 ÷ 421,105 = 3.53%
Profitability ratio | Description | The company |
---|---|---|
Adjusted net profit margin | An indicator of profitability, calculated as adjusted net income divided by revenue. | Royal Dutch Shell PLC adjusted net profit margin ratio deteriorated from 2012 to 2013 and 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 = Revenue ÷ Total assets
= 421,105 ÷ 353,116 = 1.19
2 Adjusted total asset turnover = Revenue ÷ Adjusted total assets
= 421,105 ÷ 350,720 = 1.20
Activity ratio | Description | The company |
---|---|---|
Adjusted total asset turnover | An activity ratio calculated as total revenue divided by adjusted total assets. | Royal Dutch Shell PLC adjusted total asset turnover ratio deteriorated from 2012 to 2013 and 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 ÷ Equity attributable to Royal Dutch Shell plc shareholders
= 353,116 ÷ 171,966 = 2.05
2 Adjusted financial leverage = Adjusted total assets ÷ Adjusted equity attributable to Royal Dutch Shell plc shareholders
= 350,720 ÷ 169,570 = 2.07
Solvency ratio | Description | The company |
---|---|---|
Adjusted financial leverage | A measure of financial leverage calculated as adjusted total assets divided by adjusted 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. |
Royal Dutch Shell PLC adjusted financial leverage ratio increased from 2012 to 2013 and from 2013 to 2014. |
Adjusted Return on Equity (ROE)
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 × Income attributable to Royal Dutch Shell plc shareholders ÷ Equity attributable to Royal Dutch Shell plc shareholders
= 100 × 14,874 ÷ 171,966 = 8.65%
2 Adjusted ROE = 100 × Adjusted income attributable to Royal Dutch Shell plc shareholders ÷ Adjusted equity attributable to Royal Dutch Shell plc shareholders
= 100 × 14,874 ÷ 169,570 = 8.77%
Profitability ratio | Description | The company |
---|---|---|
Adjusted ROE | A profitability ratio calculated as adjusted net income divided by adjusted shareholders’ equity. | Royal Dutch Shell PLC adjusted ROE deteriorated 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 × Income attributable to Royal Dutch Shell plc shareholders ÷ Total assets
= 100 × 14,874 ÷ 353,116 = 4.21%
2 Adjusted ROA = 100 × Adjusted income attributable to Royal Dutch Shell plc shareholders ÷ Adjusted total assets
= 100 × 14,874 ÷ 350,720 = 4.24%
Profitability ratio | Description | The company |
---|---|---|
Adjusted ROA | A profitability ratio calculated as adjusted net income divided by adjusted total assets. | Royal Dutch Shell PLC adjusted ROA deteriorated from 2012 to 2013 and from 2013 to 2014. |