American Airlines Group Inc.、合并资产负债表结构：资产（季度数据）
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2023年12月31日 |
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2023年9月30日 |
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2023年6月30日 |
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2023年3月31日 |
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2022年12月31日 |
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2022年9月30日 |
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2022年6月30日 |
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2022年3月31日 |
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2021年12月31日 |
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2021年9月30日 |
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2021年6月30日 |
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2021年3月31日 |
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2020年12月31日 |
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2020年9月30日 |
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2020年6月30日 |
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2020年3月31日 |
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2019年12月31日 |
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2019年9月30日 |
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2019年6月30日 |
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2019年3月31日 |
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现金 |
0.92% | |
0.88% | |
0.91% | |
0.68% | |
0.68% | |
0.50% | |
0.59% | |
0.56% | |
0.41% | |
0.43% | |
0.45% | |
0.40% | |
0.40% | |
0.40% | |
0.72% | |
0.81% | |
0.47% | |
0.51% | |
0.51% | |
0.55% | |
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|
短期投资 |
11.10% | |
15.23% | |
17.02% | |
16.53% | |
13.17% | |
16.35% | |
17.83% | |
17.96% | |
18.29% | |
20.81% | |
24.32% | |
20.05% | |
10.67% | |
12.79% | |
14.49% | |
5.30% | |
5.91% | |
7.94% | |
8.21% | |
6.60% | |
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受限制的现金和短期投资 |
1.44% | |
1.41% | |
1.46% | |
1.43% | |
1.54% | |
1.43% | |
1.47% | |
1.41% | |
1.49% | |
1.35% | |
1.38% | |
1.17% | |
0.98% | |
0.81% | |
0.84% | |
0.27% | |
0.26% | |
0.26% | |
0.25% | |
0.26% | |
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|
应收账款净额 |
3.21% | |
3.08% | |
3.08% | |
2.98% | |
3.30% | |
2.99% | |
2.70% | |
2.28% | |
2.26% | |
1.95% | |
1.72% | |
1.41% | |
2.16% | |
1.81% | |
1.36% | |
1.74% | |
2.92% | |
3.02% | |
3.14% | |
3.09% | |
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|
飞机燃料、备件和用品，净价 |
3.81% | |
3.75% | |
3.39% | |
3.46% | |
3.52% | |
3.32% | |
3.34% | |
2.97% | |
2.70% | |
2.70% | |
2.47% | |
2.42% | |
2.60% | |
2.60% | |
2.56% | |
3.02% | |
3.09% | |
2.94% | |
2.76% | |
2.74% | |
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|
预付费用及其他 |
1.04% | |
1.09% | |
1.22% | |
1.36% | |
1.38% | |
1.48% | |
1.32% | |
1.17% | |
0.93% | |
0.81% | |
0.91% | |
0.90% | |
1.07% | |
1.24% | |
1.40% | |
1.11% | |
1.04% | |
0.97% | |
1.02% | |
1.00% | |
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流动资产 |
21.52% |
|
25.43% |
|
27.09% |
|
26.43% |
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23.59% |
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26.07% |
|
27.26% |
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26.35% |
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26.08% |
|
28.05% |
|
31.25% |
|
26.35% |
|
17.89% |
|
19.66% |
|
21.36% |
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12.25% |
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13.68% |
|
15.65% |
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15.90% |
|
14.24% |
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|
|
飞行设备 |
66.28% | |
62.29% | |
60.32% | |
59.92% | |
61.35% | |
58.74% | |
57.02% | |
56.91% | |
56.95% | |
55.07% | |
51.86% | |
54.60% | |
60.99% | |
59.86% | |
59.92% | |
67.10% | |
70.90% | |
69.18% | |
68.48% | |
69.12% | |
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|
地面财产和设备 |
16.35% | |
15.46% | |
14.86% | |
15.02% | |
15.32% | |
14.55% | |
14.12% | |
13.97% | |
14.04% | |
13.32% | |
12.60% | |
13.27% | |
14.83% | |
15.06% | |
14.54% | |
16.39% | |
15.74% | |
15.09% | |
14.54% | |
14.69% | |
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设备购置定金 |
1.21% | |
1.22% | |
1.14% | |
0.96% | |
0.95% | |
0.96% | |
0.91% | |
0.81% | |
0.78% | |
0.91% | |
0.99% | |
1.65% | |
2.33% | |
3.03% | |
2.77% | |
2.97% | |
2.79% | |
2.56% | |
2.21% | |
1.99% | |
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不动产和设备，按成本计算 |
83.83% |
|
78.97% |
|
76.32% |
|
75.90% |
|
77.61% |
|
74.26% |
|
72.05% |
|
71.69% |
|
71.78% |
|
69.30% |
|
65.44% |
|
69.52% |
|
78.14% |
|
77.94% |
|
77.22% |
|
86.46% |
|
89.43% |
|
86.83% |
|
85.23% |
|
85.80% |
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累计折旧和摊销 |
-35.04% | |
-32.83% | |
-31.31% | |
-30.76% | |
-30.95% | |
-29.27% | |
-27.92% | |
-27.39% | |
-27.34% | |
-25.76% | |
-23.76% | |
-24.51% | |
-27.02% | |
-26.56% | |
-25.55% | |
-28.07% | |
-31.10% | |
-30.24% | |
-29.23% | |
-29.19% | |
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不动产及设备净额 |
48.79% |
|
46.14% |
|
45.01% |
|
45.14% |
|
46.67% |
|
44.99% |
|
44.13% |
|
44.30% |
|
44.44% |
|
43.54% |
|
41.68% |
|
45.01% |
|
51.12% |
|
51.39% |
|
51.67% |
|
58.39% |
|
58.33% |
|
56.59% |
|
56.00% |
|
56.61% |
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|
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经营租赁使用权资产 |
12.59% | |
11.99% | |
12.01% | |
11.74% | |
12.51% | |
11.33% | |
11.05% | |
11.49% | |
11.81% | |
11.40% | |
10.98% | |
11.65% | |
12.96% | |
12.71% | |
12.90% | |
14.71% | |
14.56% | |
14.45% | |
14.69% | |
15.01% | |
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善意 |
6.49% | |
6.23% | |
6.08% | |
6.13% | |
6.32% | |
6.14% | |
6.02% | |
6.07% | |
6.15% | |
5.98% | |
5.65% | |
5.96% | |
6.60% | |
6.52% | |
6.34% | |
6.98% | |
6.82% | |
6.69% | |
6.60% | |
6.73% | |
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无形资产，扣除累计摊销 |
3.25% | |
3.12% | |
3.06% | |
3.08% | |
3.18% | |
3.10% | |
3.06% | |
2.92% | |
2.99% | |
2.92% | |
2.77% | |
2.94% | |
3.27% | |
3.25% | |
3.17% | |
3.51% | |
3.47% | |
3.42% | |
3.40% | |
3.48% | |
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递延所得税资产 |
4.58% | |
4.38% | |
3.95% | |
4.62% | |
4.79% | |
5.52% | |
5.68% | |
5.93% | |
5.35% | |
5.23% | |
5.01% | |
5.29% | |
5.22% | |
3.86% | |
2.67% | |
2.11% | |
1.08% | |
1.09% | |
1.28% | |
1.66% | |
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|
其他资产 |
2.78% | |
2.72% | |
2.81% | |
2.87% | |
2.94% | |
2.85% | |
2.80% | |
2.93% | |
3.17% | |
2.88% | |
2.66% | |
2.80% | |
2.93% | |
2.62% | |
1.88% | |
2.04% | |
2.06% | |
2.11% | |
2.14% | |
2.28% | |
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|
其他资产 |
17.10% |
|
16.45% |
|
15.90% |
|
16.70% |
|
17.23% |
|
17.61% |
|
17.56% |
|
17.86% |
|
17.67% |
|
17.01% |
|
16.08% |
|
16.99% |
|
18.02% |
|
16.25% |
|
14.07% |
|
14.65% |
|
13.43% |
|
13.31% |
|
13.42% |
|
14.15% |
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|
|
非流动资产 |
78.48% |
|
74.57% |
|
72.91% |
|
73.57% |
|
76.41% |
|
73.93% |
|
72.74% |
|
73.65% |
|
73.92% |
|
71.95% |
|
68.75% |
|
73.65% |
|
82.11% |
|
80.34% |
|
78.64% |
|
87.75% |
|
86.32% |
|
84.35% |
|
84.10% |
|
85.76% |
|
|
|
总资产 |
100.00% |
|
100.00% |
|
100.00% |
|
100.00% |
|
100.00% |
|
100.00% |
|
100.00% |
|
100.00% |
|
100.00% |
|
100.00% |
|
100.00% |
|
100.00% |
|
100.00% |
|
100.00% |
|
100.00% |
|
100.00% |
|
100.00% |
|
100.00% |
|
100.00% |
|
100.00% |
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根据报告：
10-K (报告日期： 2023-12-31), 10-Q (报告日期： 2023-09-30), 10-Q (报告日期： 2023-06-30), 10-Q (报告日期： 2023-03-31), 10-K (报告日期： 2022-12-31), 10-Q (报告日期： 2022-09-30), 10-Q (报告日期： 2022-06-30), 10-Q (报告日期： 2022-03-31), 10-K (报告日期： 2021-12-31), 10-Q (报告日期： 2021-09-30), 10-Q (报告日期： 2021-06-30), 10-Q (报告日期： 2021-03-31), 10-K (报告日期： 2020-12-31), 10-Q (报告日期： 2020-09-30), 10-Q (报告日期： 2020-06-30), 10-Q (报告日期： 2020-03-31), 10-K (报告日期： 2019-12-31), 10-Q (报告日期： 2019-09-30), 10-Q (报告日期： 2019-06-30), 10-Q (报告日期： 2019-03-31).
从提供的财务数据分析，资产结构在时间序列中表现出一定的变化趋势。现金及短期投资的占比在2020年初（COVID-19疫情爆发期间）显著上升，特别是在2020年6月达到最高值，反映出企业在危机期间可能增加了流动性储备以应对不确定性。随后，随着业务逐步恢复，现金比例虽有所下降，但仍保持在较高水平，显示出企业增强了财务稳健性。
短期投资的比例也与现金类似，疫情期间显著增加，随后逐步减少，反映出企业在危机期间偏向持有更高的短期流动性资产。受限制的现金和短期投资的比例在疫情引发的金融环境下上升，体现出部分资金被限制使用或用于特定目的，这在重大变动期间较为常见。
应收账款净额的占比在疫情前几季度相对稳定，但在2020年和2021年逐渐上升，表明收账期可能延长或销售收入的账款回收减缓。燃料和备件的资产占比呈现逐步上升趋势，反映出航空公司针对燃料价格波动进行了调整或燃料采购策略的变化。预付费用与其他流动资产在时间内保持相对稳定，但在疫情期间略有波动，显示出经营中资金的调整策略。
在非流动资产方面，飞机飞行设备占比持续下降，而不动产和设备（按成本计算）比例逐步上升。这可能表明公司在持续进行资产结构优化，增强对固定资产的投资和更新，减少对飞机的依赖以适应市场变化。累计折旧和摊销比例的逐年增加，显示出资产的逐步折旧，正常反映资产使用的年限和折旧政策的实施。此外，资产净额（扣除折旧后）表现出由高至低再回升至较高水平，暗示资产减值和投资更新相互平衡的状态。
经营租赁使用权资产比例相对稳定，略有增长，表明公司采用了更多租赁方式以降低资本支出和资产负担。无形资产和递延所得税资产的比例在时间上变化不大，但递延所得税资产在疫情期间略有增加，暗示税务策略的调整以应对盈利波动。
整体来看，公司的流动资金比例在疫情期间显著增强，有助于企业抗风险和流动性管理。非流动资产中飞机设备的占比逐年减少，反映出资产整合或资产优化战略的实施。尽管部分资产比例出现波动，但资产结构总体趋于平衡，为企业恢复常态和未来发展提供基础。同时，财务集中在可动用资产和资产更新方面，表现出一定的财务灵活性和资产管理能力。
