Monster Beverage Corp.、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3月31日 |
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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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应付帐款 |
5.29% | |
5.83% | |
5.80% | |
6.14% | |
5.55% | |
5.36% | |
6.34% | |
6.03% | |
5.35% | |
5.18% | |
5.32% | |
5.13% | |
5.11% | |
4.79% | |
4.94% | |
5.04% | |
6.26% | |
5.32% | |
5.93% | |
5.76% | |
5.75% | |
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应计负债 |
2.03% | |
1.90% | |
2.23% | |
2.14% | |
2.78% | |
2.09% | |
2.42% | |
2.56% | |
2.86% | |
2.70% | |
2.43% | |
2.44% | |
2.62% | |
2.30% | |
2.96% | |
2.75% | |
2.97% | |
2.21% | |
2.19% | |
2.46% | |
2.74% | |
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应计促销津贴 |
3.16% | |
2.78% | |
3.18% | |
3.06% | |
3.48% | |
3.08% | |
3.43% | |
3.40% | |
3.31% | |
2.71% | |
3.12% | |
3.22% | |
3.02% | |
3.01% | |
3.52% | |
3.22% | |
3.51% | |
3.24% | |
3.84% | |
3.92% | |
3.60% | |
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递延收入 |
0.43% | |
0.43% | |
0.43% | |
0.46% | |
0.50% | |
0.52% | |
0.52% | |
0.54% | |
0.52% | |
0.54% | |
0.61% | |
0.66% | |
0.70% | |
0.73% | |
0.80% | |
0.86% | |
0.92% | |
0.86% | |
0.85% | |
0.86% | |
0.94% | |
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应计薪酬 |
0.52% | |
0.90% | |
0.82% | |
0.61% | |
0.48% | |
0.87% | |
0.75% | |
0.66% | |
0.46% | |
0.84% | |
0.73% | |
0.66% | |
0.47% | |
0.89% | |
0.80% | |
0.69% | |
0.45% | |
0.92% | |
0.70% | |
0.58% | |
0.39% | |
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应交所得税 |
0.74% | |
0.15% | |
0.19% | |
0.14% | |
0.62% | |
0.16% | |
0.21% | |
0.19% | |
0.26% | |
0.39% | |
0.31% | |
0.44% | |
0.15% | |
0.38% | |
0.56% | |
0.43% | |
0.26% | |
0.29% | |
0.40% | |
0.30% | |
0.13% | |
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流动负债 |
12.17% |
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11.99% |
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12.66% |
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12.55% |
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13.43% |
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12.08% |
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13.67% |
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13.38% |
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12.76% |
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12.37% |
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12.51% |
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12.55% |
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12.07% |
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12.09% |
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13.58% |
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12.99% |
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14.37% |
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12.84% |
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13.90% |
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13.88% |
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13.55% |
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|
递延收入 |
1.97% | |
2.11% | |
2.25% | |
2.32% | |
2.48% | |
2.70% | |
2.76% | |
2.84% | |
2.91% | |
3.12% | |
3.30% | |
3.56% | |
3.94% | |
4.26% | |
4.71% | |
5.25% | |
5.70% | |
5.58% | |
5.69% | |
5.87% | |
6.51% | |
|
其他责任 |
0.92% | |
0.95% | |
0.57% | |
0.48% | |
0.47% | |
0.51% | |
0.50% | |
0.49% | |
0.47% | |
0.38% | |
0.36% | |
0.37% | |
0.43% | |
0.44% | |
0.46% | |
0.47% | |
0.63% | |
0.59% | |
0.45% | |
0.45% | |
0.49% | |
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非流动负债 |
2.89% |
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3.06% |
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2.82% |
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2.80% |
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2.96% |
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3.21% |
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3.26% |
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3.33% |
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3.38% |
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3.49% |
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3.65% |
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3.94% |
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4.38% |
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4.71% |
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5.17% |
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5.73% |
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6.33% |
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6.17% |
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6.13% |
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6.32% |
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7.00% |
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负债合计 |
15.06% |
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15.05% |
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15.47% |
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15.35% |
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16.38% |
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15.29% |
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16.93% |
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16.71% |
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16.13% |
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15.86% |
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16.17% |
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16.49% |
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16.45% |
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16.80% |
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18.75% |
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18.72% |
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20.70% |
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19.01% |
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20.04% |
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20.19% |
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20.56% |
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普通股,面值 0.005 美元 |
0.06% | |
0.06% | |
0.06% | |
0.06% | |
0.06% | |
0.04% | |
0.04% | |
0.04% | |
0.04% | |
0.04% | |
0.04% | |
0.05% | |
0.05% | |
0.05% | |
0.06% | |
0.06% | |
0.07% | |
0.06% | |
0.06% | |
0.06% | |
0.07% | |
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额外实收资本 |
49.86% | |
51.36% | |
52.54% | |
52.57% | |
54.60% | |
57.64% | |
57.72% | |
57.58% | |
57.08% | |
59.61% | |
62.10% | |
65.01% | |
69.83% | |
73.16% | |
79.22% | |
86.15% | |
90.72% | |
85.38% | |
85.07% | |
85.56% | |
92.11% | |
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留存收益 |
63.20% | |
61.32% | |
59.83% | |
55.27% | |
53.21% | |
108.54% | |
106.03% | |
102.47% | |
98.98% | |
100.06% | |
100.52% | |
101.12% | |
103.26% | |
103.70% | |
104.61% | |
108.06% | |
108.60% | |
97.52% | |
92.80% | |
87.89% | |
89.70% | |
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累计其他综合收益(亏损) |
-1.56% | |
-1.29% | |
-2.13% | |
-1.68% | |
-1.67% | |
-1.92% | |
-2.74% | |
-1.87% | |
-0.88% | |
-0.89% | |
-0.58% | |
-0.24% | |
-0.38% | |
0.05% | |
-0.57% | |
-1.03% | |
-1.28% | |
-0.63% | |
-0.84% | |
-0.57% | |
-0.73% | |
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按成本计算的国库普通股 |
-26.61% | |
-26.49% | |
-25.77% | |
-21.57% | |
-22.59% | |
-79.59% | |
-77.99% | |
-74.93% | |
-71.35% | |
-74.69% | |
-78.25% | |
-82.43% | |
-89.20% | |
-93.76% | |
-102.07% | |
-111.97% | |
-118.80% | |
-101.34% | |
-97.13% | |
-93.14% | |
-101.70% | |
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股东权益 |
84.94% |
|
84.95% |
|
84.53% |
|
84.65% |
|
83.62% |
|
84.71% |
|
83.07% |
|
83.29% |
|
83.87% |
|
84.14% |
|
83.83% |
|
83.51% |
|
83.55% |
|
83.20% |
|
81.25% |
|
81.28% |
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79.30% |
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80.99% |
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79.96% |
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79.81% |
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79.44% |
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负债总额和股东权益 |
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: 2024-03-31), 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).
从最新的财务数据来看,该公司资产结构表现出一定的稳定性,股东权益占比持续保持在83%至85%的范围内,显示公司资本结构较为稳固,负债比例较低,有利于降低财务风险。
在负债方面,应付账款占比略有波动,但整体在5%至6%之间,显示公司短期经营性负债控制较为稳健。应计负债呈逐步下降的趋势,从2019年的2.74%下降至2024年的约2%,表明公司应付的短期负债压力有所减轻。此外,应计促销津贴占比略有波动,但维持在2.7%至3.5%之间,反映在促销及推广活动上的支出较为稳定。
递延收入所占比例持续下降,从2019年的0.94%降至2024年的0.43%,说明公司在履约义务上的递延收入逐步减少,或收入确认的节奏变得更为集中。同期,递延收入的持续下降可能影响未来收入的确认,需关注其对收入流动性的影响。
关于应计薪酬,占总负债比例有明显的提升趋势,从2019年的0.39%增加到2024年的约0.52%,显示公司治理方面,员工薪酬负债占比有所增长,但仍在合理范围内。应交所得税占比波动较大,最高达0.74%,最低为0.14%,表明税务负债存在一定的不稳定性,可能与税率变动或税务政策调整有关。
短期流动性指标显示,流动负债比例基本保持在12%至14%的区间,整体稳定,反映出公司短期负债管理相对稳健。非流动负债比例则逐步降低,从2019年的7%下降到2024年的约2.8%,体现公司逐步减少对非流动负债的依赖,从而优化资本结构。
关于资本构成,额外实收资本比例逐年下降,从2019年的92.11%减至2024年接近50%,表明公司可能进行了股份回购或资本调整。留存收益占比则维持在较高水平,尤其在2020年及之后超过100%,显示公司历史积累的利润较多,有助于支撑未来发展和投资需求。累计其他综合收益持续负值,显示累积的综合损益偏向亏损或资产重估的负面影响,但总体对未来财务稳健性影响有限。
股东权益比重稳定在83%至85%的范围内,高于负债部分,显示公司资本基础较为雄厚,为其持续经营提供保障。总体来看,公司财务结构健康,资本充裕,负债管理稳健,但应关注递延收入和应计薪酬变化对流动性及盈利能力可能产生的影响。未来应持续监控税务负债及资本调整策略,以优化财务结构,提升财务弹性。