Super Micro Computer 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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2025年3月31日 |
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2024年12月31日 |
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2024年9月30日 |
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2024年6月30日 |
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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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2018年12月31日 |
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2018年9月30日 |
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应付帐款 |
5.99% | |
5.65% | |
15.51% | |
14.98% | |
12.33% | |
23.34% | |
26.47% | |
21.14% | |
20.10% | |
18.21% | |
23.78% | |
20.45% | |
25.38% | |
25.97% | |
23.27% | |
27.31% | |
23.26% | |
20.92% | |
18.35% | |
21.77% | |
23.61% | |
21.72% | |
19.52% | |
21.42% | |
20.66% | |
26.47% | |
26.80% | |
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应计负债 |
3.21% | |
2.36% | |
2.85% | |
2.64% | |
3.28% | |
3.97% | |
3.72% | |
4.46% | |
4.86% | |
5.52% | |
6.47% | |
6.63% | |
5.91% | |
6.39% | |
7.22% | |
7.98% | |
7.69% | |
7.48% | |
6.70% | |
8.10% | |
9.04% | |
7.60% | |
7.78% | |
6.82% | |
7.03% | |
6.46% | |
6.47% | |
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应交所得税 |
0.22% | |
1.18% | |
0.73% | |
0.19% | |
0.23% | |
0.86% | |
3.94% | |
3.51% | |
2.90% | |
1.26% | |
2.07% | |
1.30% | |
0.57% | |
0.54% | |
0.59% | |
0.57% | |
0.48% | |
0.56% | |
0.35% | |
0.24% | |
0.10% | |
0.20% | |
0.22% | |
0.77% | |
0.54% | |
0.56% | |
0.63% | |
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信用额度和定期贷款的流动部分 |
0.60% | |
1.59% | |
4.55% | |
4.09% | |
0.92% | |
5.11% | |
1.00% | |
4.63% | |
1.69% | |
0.91% | |
3.06% | |
14.01% | |
13.12% | |
6.61% | |
9.63% | |
2.83% | |
2.88% | |
1.32% | |
1.32% | |
1.24% | |
1.69% | |
1.29% | |
1.33% | |
1.41% | |
1.41% | |
2.77% | |
4.56% | |
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递延收入 |
3.29% | |
3.18% | |
2.82% | |
1.96% | |
2.63% | |
3.58% | |
4.05% | |
3.66% | |
4.66% | |
3.92% | |
5.61% | |
3.47% | |
3.73% | |
5.31% | |
4.68% | |
4.53% | |
4.81% | |
5.25% | |
5.74% | |
5.53% | |
5.60% | |
6.37% | |
5.74% | |
5.60% | |
5.46% | |
4.52% | |
4.03% | |
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流动负债 |
13.30% |
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13.96% |
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26.46% |
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23.87% |
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19.38% |
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36.86% |
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39.18% |
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37.41% |
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34.22% |
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29.82% |
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40.99% |
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45.87% |
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48.72% |
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44.82% |
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45.39% |
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43.22% |
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39.12% |
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35.53% |
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32.46% |
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36.88% |
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40.04% |
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37.17% |
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34.59% |
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36.01% |
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35.10% |
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40.79% |
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42.49% |
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递延收入，非流动收入 |
2.91% | |
2.97% | |
2.33% | |
2.27% | |
2.29% | |
3.52% | |
4.26% | |
4.62% | |
5.05% | |
5.19% | |
4.08% | |
3.82% | |
3.75% | |
4.13% | |
4.19% | |
4.50% | |
4.70% | |
5.04% | |
5.37% | |
5.09% | |
4.88% | |
5.56% | |
6.13% | |
6.49% | |
6.57% | |
5.95% | |
5.62% | |
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定期贷款，非流动贷款 |
0.40% | |
0.55% | |
0.61% | |
0.75% | |
0.97% | |
1.84% | |
2.57% | |
3.27% | |
4.17% | |
4.63% | |
4.50% | |
4.61% | |
4.70% | |
5.19% | |
1.86% | |
1.55% | |
1.39% | |
1.09% | |
0.66% | |
0.30% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
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可转换票据 |
22.21% | |
17.48% | |
15.66% | |
17.28% | |
19.14% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
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其他长期负债 |
1.77% | |
0.91% | |
0.79% | |
0.69% | |
0.74% | |
0.85% | |
1.12% | |
1.03% | |
1.17% | |
1.21% | |
1.20% | |
1.22% | |
1.36% | |
1.52% | |
1.88% | |
1.83% | |
2.06% | |
2.16% | |
2.46% | |
2.19% | |
2.11% | |
1.84% | |
2.16% | |
1.56% | |
1.52% | |
1.53% | |
1.57% | |
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非流动负债 |
27.29% |
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21.92% |
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19.38% |
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21.00% |
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23.14% |
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6.21% |
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7.95% |
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8.92% |
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10.39% |
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11.03% |
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9.78% |
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9.65% |
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9.80% |
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10.84% |
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7.93% |
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7.88% |
|
8.15% |
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8.28% |
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8.49% |
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7.57% |
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6.99% |
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7.40% |
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8.29% |
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8.05% |
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8.09% |
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7.47% |
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7.18% |
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负债合计 |
40.59% |
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35.87% |
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45.84% |
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44.87% |
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42.52% |
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43.07% |
|
47.13% |
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46.33% |
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44.60% |
|
40.85% |
|
50.77% |
|
55.52% |
|
58.52% |
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55.66% |
|
53.32% |
|
51.10% |
|
47.27% |
|
43.81% |
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40.95% |
|
44.46% |
|
47.03% |
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44.57% |
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42.87% |
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44.06% |
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43.19% |
|
48.26% |
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49.67% |
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普通股和额外实收资本，面值 0.001 美元 |
27.37% | |
29.88% | |
26.41% | |
28.81% | |
31.65% | |
22.02% | |
14.03% | |
14.65% | |
16.55% | |
16.73% | |
15.06% | |
15.03% | |
15.34% | |
17.22% | |
18.50% | |
19.54% | |
21.29% | |
21.67% | |
22.03% | |
20.33% | |
19.44% | |
19.93% | |
20.82% | |
20.78% | |
21.48% | |
19.65% | |
19.34% | |
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库存股，按成本计算 |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
-2.78% | |
-1.07% | |
-1.05% | |
-1.13% | |
-1.20% | |
-1.22% | |
-1.27% | |
-1.18% | |
-1.18% | |
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累计其他综合收益（亏损） |
0.01% | |
0.01% | |
0.01% | |
0.01% | |
0.01% | |
0.01% | |
0.02% | |
0.02% | |
0.02% | |
0.02% | |
0.02% | |
0.03% | |
0.02% | |
0.02% | |
0.02% | |
0.02% | |
0.02% | |
0.02% | |
0.01% | |
-0.01% | |
-0.01% | |
-0.01% | |
-0.01% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
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留存收益 |
32.03% | |
34.24% | |
27.74% | |
26.31% | |
25.82% | |
34.89% | |
38.82% | |
39.00% | |
38.82% | |
42.39% | |
34.15% | |
29.42% | |
26.12% | |
27.09% | |
28.15% | |
29.34% | |
31.41% | |
34.48% | |
39.79% | |
36.29% | |
34.58% | |
36.63% | |
37.52% | |
36.37% | |
36.60% | |
33.27% | |
32.16% | |
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Super Micro Computer， Inc. 股东权益合计 |
59.41% |
|
64.13% |
|
54.16% |
|
55.13% |
|
57.48% |
|
56.93% |
|
52.87% |
|
53.66% |
|
55.39% |
|
59.15% |
|
49.22% |
|
44.48% |
|
41.47% |
|
44.33% |
|
46.67% |
|
48.90% |
|
52.72% |
|
56.18% |
|
59.04% |
|
55.54% |
|
52.96% |
|
55.42% |
|
57.12% |
|
55.93% |
|
56.80% |
|
51.73% |
|
50.32% |
|
|
|
非控制性权益 |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.01% | |
0.01% | |
0.01% | |
0.01% | |
0.01% | |
0.01% | |
0.01% | |
0.01% | |
0.01% | |
0.01% | |
0.01% | |
0.01% | |
0.01% | |
0.01% | |
0.01% | |
0.01% | |
0.01% | |
0.01% | |
0.01% | |
|
|
股东权益合计 |
59.41% |
|
64.13% |
|
54.16% |
|
55.13% |
|
57.48% |
|
56.93% |
|
52.87% |
|
53.67% |
|
55.40% |
|
59.15% |
|
49.23% |
|
44.48% |
|
41.48% |
|
44.34% |
|
46.68% |
|
48.90% |
|
52.73% |
|
56.19% |
|
59.05% |
|
55.54% |
|
52.97% |
|
55.43% |
|
57.13% |
|
55.94% |
|
56.81% |
|
51.74% |
|
50.33% |
|
|
|
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% |
|
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： 2025-03-31), 10-Q (报告日期： 2024-12-31), 10-Q (报告日期： 2024-09-30), 10-K (报告日期： 2024-06-30), 10-Q (报告日期： 2024-03-31), 10-Q (报告日期： 2023-12-31), 10-Q (报告日期： 2023-09-30), 10-K (报告日期： 2023-06-30), 10-Q (报告日期： 2023-03-31), 10-Q (报告日期： 2022-12-31), 10-Q (报告日期： 2022-09-30), 10-K (报告日期： 2022-06-30), 10-Q (报告日期： 2022-03-31), 10-Q (报告日期： 2021-12-31), 10-Q (报告日期： 2021-09-30), 10-K (报告日期： 2021-06-30), 10-Q (报告日期： 2021-03-31), 10-Q (报告日期： 2020-12-31), 10-Q (报告日期： 2020-09-30), 10-K (报告日期： 2020-06-30), 10-Q (报告日期： 2020-03-31), 10-Q (报告日期： 2019-12-31), 10-Q (报告日期： 2019-09-30), 10-K (报告日期： 2019-06-30), 10-Q (报告日期： 2019-03-31), 10-Q (报告日期： 2018-12-31), 10-Q (报告日期： 2018-09-30).
从财务数据的整体趋势来看，该公司在财务结构方面表现出一定的变化和调整。在资本结构方面，股东权益所占比例在一定时期内有所波动，但总体保持在较高水平，尤其是在2022年到2024年间，股东权益占比持续保持在50%以上，有时甚至接近或超过60%。这表明公司在不断强化自身的股东权益基础，以增强财务稳定性和抗风险能力。
负债方面，公司的总体负债总额占比在分析期间表现出一定的波动。应付账款比例在2018年9月到2024年间呈现一定的下降趋势，后续数值在低位徘徊，显示出公司逐步降低了对供应商和短期债务的依赖。同时，应计负债和递延收入保持在相对稳定的范围内，变化较为平缓，反映出公司的经营安排较为稳健，对短期与长期负债的管理较为谨慎。
特别值得注意的是，非流动负债在部分时间段出现显著的上升，例如2024年到2025年时期，比例逐步上升至较高水平（超过20%），主要由长期负债中的可转换票据和非流动负债带动。这显示公司可能在扩大融资规模或进行长期资本结构调整。此外，定期贷款（非流动）比例在2024年后显著降低，表明公司逐步减少了对非流动贷款的依赖，同时，出现的可转换票据占比较高，暗示公司在利用融资工具进行财务杠杆的操作。
就资本组成而言，普通股和额外实收资本在整个时期内占比大致稳定在15%-22%的范围内，说明公司以股权融资为主要资本来源之一。库存股的数据显示，曾在某些时期出现-2.78%的负数值，可能涉及股票回购，反映出公司在利用股票回购策略调整资本结构或提升每股收益的意愿。
留存收益方面，比例在2019年到2024年间总体呈现出增长趋势，在2024年达到较高水平（超过60%），表明公司不断累积内部留存收益，增强自有资金实力，支撑未来增长。此外，累计其他综合收益和非控制性权益在整个观察期内变化不大，说明其他财务指标较为稳定。
总结来看，该公司在资本结构方面积极调整，逐步增强股东权益比重，同时在负债管理方面趋于稳健，逐步减少短期和非流动负债的比重以降低财务风险。未来公司应继续关注负债结构优化和资本成本控制，以保持财务稳定性和持续增长能力。
