Autodesk Inc.、合并资产负债表结构：负债和股东权益（季度数据）
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2024年10月31日 |
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2024年7月31日 |
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2024年4月30日 |
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2024年1月31日 |
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2023年10月31日 |
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2023年7月31日 |
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2023年4月30日 |
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2023年1月31日 |
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2022年10月31日 |
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2022年7月31日 |
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2022年4月30日 |
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2022年1月31日 |
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2021年10月31日 |
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2021年7月31日 |
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2021年4月30日 |
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2021年1月31日 |
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2020年10月31日 |
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2020年7月31日 |
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2020年4月30日 |
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2020年1月31日 |
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2019年10月31日 |
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2019年7月31日 |
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2019年4月30日 |
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2019年1月31日 |
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2018年10月31日 |
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2018年7月31日 |
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2018年4月30日 |
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应付帐款 |
2.14% | |
1.75% | |
1.66% | |
1.01% | |
1.38% | |
1.36% | |
1.40% | |
1.08% | |
1.55% | |
1.32% | |
1.63% | |
1.40% | |
1.57% | |
1.46% | |
1.70% | |
1.68% | |
2.04% | |
1.73% | |
1.54% | |
1.35% | |
2.11% | |
1.91% | |
2.04% | |
2.15% | |
2.35% | |
2.14% | |
2.65% | |
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应计薪酬 |
3.89% | |
3.62% | |
3.32% | |
4.80% | |
4.10% | |
3.06% | |
3.13% | |
3.79% | |
3.39% | |
2.71% | |
2.66% | |
3.97% | |
3.33% | |
2.92% | |
2.78% | |
4.43% | |
4.58% | |
3.37% | |
2.85% | |
4.40% | |
5.12% | |
4.39% | |
3.36% | |
5.94% | |
5.52% | |
4.26% | |
3.26% | |
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应计所得税 |
0.72% | |
0.48% | |
0.60% | |
0.36% | |
0.69% | |
1.27% | |
1.15% | |
0.35% | |
0.46% | |
0.19% | |
0.61% | |
0.35% | |
0.62% | |
0.30% | |
0.65% | |
0.59% | |
0.73% | |
0.57% | |
0.45% | |
0.34% | |
0.22% | |
0.12% | |
0.14% | |
0.28% | |
1.18% | |
1.01% | |
0.63% | |
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递延收入 |
32.34% | |
32.41% | |
34.20% | |
35.31% | |
33.82% | |
34.38% | |
35.16% | |
33.94% | |
31.63% | |
32.93% | |
34.00% | |
33.27% | |
30.04% | |
33.97% | |
34.81% | |
34.35% | |
36.36% | |
36.58% | |
39.03% | |
35.22% | |
36.18% | |
36.37% | |
36.97% | |
37.29% | |
40.21% | |
38.91% | |
37.56% | |
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当前经营租赁负债 |
0.59% | |
0.67% | |
0.67% | |
0.68% | |
0.77% | |
0.79% | |
0.82% | |
0.90% | |
0.95% | |
0.97% | |
0.93% | |
1.01% | |
1.05% | |
1.18% | |
1.04% | |
0.98% | |
1.08% | |
0.94% | |
0.83% | |
0.78% | |
1.27% | |
1.21% | |
1.23% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
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长期应付票据的流动部分，净额 |
2.96% | |
3.01% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
4.05% | |
4.25% | |
4.24% | |
4.06% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
7.28% | |
8.92% | |
9.22% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
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其他应计负债 |
1.45% | |
1.60% | |
1.23% | |
1.74% | |
1.65% | |
1.68% | |
1.63% | |
2.32% | |
2.10% | |
1.88% | |
1.94% | |
2.53% | |
1.86% | |
1.78% | |
1.90% | |
2.67% | |
2.51% | |
2.41% | |
1.80% | |
2.72% | |
2.58% | |
2.35% | |
2.45% | |
3.01% | |
3.35% | |
3.64% | |
3.27% | |
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流动负债 |
44.09% |
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43.54% |
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41.68% |
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43.90% |
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42.40% |
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42.55% |
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43.29% |
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42.38% |
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44.13% |
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44.27% |
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46.01% |
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46.58% |
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38.47% |
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41.61% |
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42.89% |
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44.71% |
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47.30% |
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45.58% |
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46.51% |
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52.10% |
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56.39% |
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55.56% |
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46.18% |
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48.66% |
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52.60% |
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49.96% |
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47.36% |
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长期递延收入 |
3.76% | |
4.66% | |
6.10% | |
7.71% | |
9.79% | |
12.10% | |
14.27% | |
14.59% | |
12.18% | |
12.08% | |
11.38% | |
10.76% | |
9.14% | |
10.50% | |
11.02% | |
11.80% | |
12.98% | |
13.52% | |
15.17% | |
13.45% | |
11.87% | |
9.80% | |
7.82% | |
6.94% | |
7.27% | |
8.04% | |
8.62% | |
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长期经营租赁负债 |
2.29% | |
2.51% | |
2.68% | |
2.77% | |
3.19% | |
3.41% | |
3.62% | |
3.18% | |
3.74% | |
4.08% | |
4.20% | |
4.02% | |
3.90% | |
4.84% | |
5.17% | |
5.44% | |
6.70% | |
6.84% | |
7.25% | |
6.66% | |
4.76% | |
5.30% | |
5.52% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
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应交长期所得税 |
1.89% | |
1.84% | |
1.81% | |
1.69% | |
1.75% | |
1.61% | |
1.85% | |
1.74% | |
0.98% | |
0.69% | |
0.45% | |
0.23% | |
0.26% | |
0.28% | |
0.27% | |
0.22% | |
0.34% | |
0.35% | |
0.34% | |
0.31% | |
0.39% | |
0.40% | |
0.38% | |
0.45% | |
1.08% | |
1.08% | |
1.07% | |
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长期递延所得税 |
0.35% | |
0.36% | |
0.43% | |
0.25% | |
0.34% | |
0.38% | |
0.36% | |
0.34% | |
0.51% | |
0.45% | |
0.41% | |
0.34% | |
0.61% | |
0.81% | |
0.76% | |
0.16% | |
1.43% | |
1.56% | |
1.46% | |
1.34% | |
2.06% | |
2.03% | |
1.95% | |
1.69% | |
2.56% | |
2.30% | |
2.17% | |
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长期应付票据，净额，不包括流动部分 |
19.60% | |
19.94% | |
23.25% | |
23.04% | |
24.75% | |
25.06% | |
25.16% | |
24.17% | |
26.40% | |
27.70% | |
27.59% | |
26.47% | |
30.79% | |
22.08% | |
22.44% | |
22.49% | |
27.53% | |
28.47% | |
29.50% | |
26.46% | |
25.62% | |
28.52% | |
40.83% | |
44.14% | |
42.07% | |
41.41% | |
40.56% | |
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长期其他负债 |
2.20% | |
2.31% | |
2.08% | |
1.92% | |
1.73% | |
1.64% | |
1.55% | |
1.47% | |
1.55% | |
1.73% | |
1.72% | |
1.73% | |
1.83% | |
1.98% | |
1.99% | |
1.92% | |
2.56% | |
2.51% | |
2.27% | |
1.94% | |
2.32% | |
2.38% | |
2.41% | |
2.58% | |
3.38% | |
3.51% | |
3.51% | |
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长期负债 |
30.09% |
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31.62% |
|
36.34% |
|
37.39% |
|
41.53% |
|
44.21% |
|
46.82% |
|
45.49% |
|
45.37% |
|
46.74% |
|
45.75% |
|
43.55% |
|
46.53% |
|
40.50% |
|
41.65% |
|
42.03% |
|
51.54% |
|
53.25% |
|
56.00% |
|
50.15% |
|
47.01% |
|
48.43% |
|
58.92% |
|
55.80% |
|
56.36% |
|
56.34% |
|
55.92% |
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|
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负债合计 |
74.18% |
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75.16% |
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78.02% |
|
81.29% |
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83.94% |
|
86.76% |
|
90.11% |
|
87.87% |
|
89.51% |
|
91.01% |
|
91.76% |
|
90.13% |
|
85.00% |
|
82.11% |
|
84.54% |
|
86.74% |
|
98.83% |
|
98.83% |
|
102.51% |
|
102.25% |
|
103.41% |
|
103.99% |
|
105.10% |
|
104.46% |
|
108.96% |
|
106.30% |
|
103.29% |
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普通股和额外实收资本 |
40.46% | |
40.25% | |
39.61% | |
38.36% | |
39.87% | |
38.77% | |
37.14% | |
35.23% | |
37.21% | |
37.55% | |
35.98% | |
33.96% | |
33.07% | |
37.47% | |
36.16% | |
35.43% | |
42.18% | |
43.37% | |
43.31% | |
37.50% | |
44.18% | |
45.16% | |
44.15% | |
43.80% | |
53.23% | |
52.50% | |
51.16% | |
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累计其他综合亏损 |
-2.57% | |
-2.50% | |
-2.68% | |
-2.36% | |
-2.79% | |
-2.17% | |
-2.21% | |
-1.96% | |
-2.40% | |
-2.05% | |
-1.79% | |
-1.44% | |
-1.20% | |
-1.53% | |
-1.39% | |
-1.73% | |
-2.63% | |
-2.69% | |
-3.23% | |
-2.59% | |
-3.10% | |
-3.50% | |
-2.94% | |
-2.85% | |
-4.17% | |
-3.94% | |
-3.42% | |
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累计赤字 |
-12.08% | |
-12.91% | |
-14.95% | |
-17.28% | |
-21.02% | |
-23.36% | |
-25.04% | |
-21.14% | |
-24.32% | |
-26.50% | |
-25.94% | |
-22.66% | |
-16.87% | |
-18.05% | |
-19.31% | |
-20.43% | |
-38.38% | |
-39.51% | |
-42.59% | |
-37.15% | |
-44.48% | |
-45.65% | |
-46.31% | |
-45.41% | |
-58.02% | |
-54.87% | |
-51.03% | |
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股东权益（赤字） |
25.82% |
|
24.84% |
|
21.98% |
|
18.71% |
|
16.06% |
|
13.24% |
|
9.89% |
|
12.13% |
|
10.49% |
|
8.99% |
|
8.24% |
|
9.87% |
|
15.00% |
|
17.89% |
|
15.46% |
|
13.26% |
|
1.17% |
|
1.17% |
|
-2.51% |
|
-2.25% |
|
-3.41% |
|
-3.99% |
|
-5.10% |
|
-4.46% |
|
-8.96% |
|
-6.30% |
|
-3.29% |
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负债总额和股东权益（赤字） |
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% |
|
100.00% |
|
100.00% |
|
100.00% |
|
100.00% |
|
100.00% |
|
100.00% |
|
100.00% |
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根据报告：
10-Q (报告日期： 2024-10-31), 10-Q (报告日期： 2024-07-31), 10-Q (报告日期： 2024-04-30), 10-K (报告日期： 2024-01-31), 10-Q (报告日期： 2023-10-31), 10-Q (报告日期： 2023-07-31), 10-Q (报告日期： 2023-04-30), 10-K (报告日期： 2023-01-31), 10-Q (报告日期： 2022-10-31), 10-Q (报告日期： 2022-07-31), 10-Q (报告日期： 2022-04-30), 10-K (报告日期： 2022-01-31), 10-Q (报告日期： 2021-10-31), 10-Q (报告日期： 2021-07-31), 10-Q (报告日期： 2021-04-30), 10-K (报告日期： 2021-01-31), 10-Q (报告日期： 2020-10-31), 10-Q (报告日期： 2020-07-31), 10-Q (报告日期： 2020-04-30), 10-K (报告日期： 2020-01-31), 10-Q (报告日期： 2019-10-31), 10-Q (报告日期： 2019-07-31), 10-Q (报告日期： 2019-04-30), 10-K (报告日期： 2019-01-31), 10-Q (报告日期： 2018-10-31), 10-Q (报告日期： 2018-07-31), 10-Q (报告日期： 2018-04-30).
从所提供的财务数据分析显示，公司整体负债结构在2018年至2024年期间经历了明显变化，反映出其财务状况的调整过程。负债总额及股东权益的比重维持在100%，表明该比例为整体负债与股东权益之和的固定值，综合来看，其绝对负债规模具有一定的波动性。
在短期负债组成方面，应付账款的占比总体较低，且波动不大，维持在1%至3%之间，显示出公司的应付账款比例相对稳定，但在某些时期出现微幅上升或下降。应计薪酬占比表现出一定的波动趋势，从2018年的较低水平逐步上升至2023年前后，说明公司在员工相关负债的占比逐渐增加，可能与员工激励或补偿策略的调整有关。应计所得税和递延收入的比例则表现出一定的波动，递延收入在大部分时间内占据较大比重，尤以2019年至2021年期间波动较明显，显示公司在收入确认及税务方面存在一定的延迟或调整机制。
关于长期负债方面，长期应付票据的净额占比在整个期间持续下降，从2018年的较高水平逐步降低至2024年的较低水平，表明公司逐渐减少了流动负债性质的长期票据，可能出于偿债策略或者财务结构优化的考虑。长期应付票据（不含流动部分）占比在期间多次波动，整体呈现下降趋势，显示出公司在长期负债管理方面趋于稳健。此外，长期递延收入比例逐步下降，意味着公司逐渐实现了收入的及时确认，收入确认策略趋于规范。
流动负债的比例在持续偏高，特别是在2018年到2021年期间，达到超过50%的水平，随后逐渐下降至2024年的略低水平，反映出财务杠杆和短期偿付压力的变化。短期负债的比重虽然有一定的波动，但在多数时间内仍然较高，显示公司依然有较多的短期融资需求或应付账款压力。其他应计负债的比例总体安定，变化较小，显示公司在应计负债管理方面保持较为稳定。
在资本结构方面，普通股及额外实收资本的比重自2018年以来逐步上升，从约51%增长至2024年的40%以上，表明股东权益在整体资本结构中的比重不断增强，反映出公司可能通过增发股份或留存收益等方式增加资本基础。累计其他综合亏损和累计赤字在早期较为严重，随着时间推移逐步改善，特别是在2021年以后，股东权益（赤字）逐步从负值转为正值，显示公司财务状况有明显改善，股东权益得到修复。
总体看，公司在2022年之后逐渐减少了债务依赖，股东权益逐步增强，财务结构趋于优化。债务比例的下降和股东权益的增加，结合负债结构的调整，表明其财务风险管理趋于稳健，偿债能力有所提升。未来若能保持收入确认的正规化与负债的合理控制，有望维持财务的稳定性与成长性。
