Allergan PLC、合并损益表结构(季度数据)
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截至 3 个月 |
2020年3月31日 |
|
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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2018年6月30日 |
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2018年3月31日 |
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2017年12月31日 |
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2017年9月30日 |
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2017年6月30日 |
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2017年3月31日 |
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2016年12月31日 |
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2016年9月30日 |
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2016年6月30日 |
|
2016年3月31日 |
|
2015年12月31日 |
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2015年9月30日 |
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2015年6月30日 |
|
2015年3月31日 |
|
|
|
净收入 |
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% | |
|
|
销售成本,不包括摊销和收购的无形资产(包括产品权利)的减值 |
-17.29% | |
-16.18% | |
-15.78% | |
-15.95% | |
-13.84% | |
-14.46% | |
-15.26% | |
-11.68% | |
-14.24% | |
-13.43% | |
-14.54% | |
-13.73% | |
-12.61% | |
-12.41% | |
-12.76% | |
-11.98% | |
-14.04% | |
-15.66% | |
-30.40% | |
-37.01% | |
-39.81% | |
|
|
毛利 |
82.71% |
|
83.82% |
|
84.22% |
|
84.05% |
|
86.16% |
|
85.54% |
|
84.74% |
|
88.32% |
|
85.76% |
|
86.57% |
|
85.46% |
|
86.27% |
|
87.39% |
|
87.59% |
|
87.24% |
|
88.02% |
|
85.96% |
|
84.34% |
|
69.60% |
|
62.99% |
|
60.19% |
|
|
|
研究与开发 |
-11.93% | |
-10.40% | |
-11.71% | |
-11.00% | |
-12.09% | |
-16.62% | |
-10.85% | |
-16.71% | |
-12.93% | |
-9.44% | |
-10.97% | |
-12.21% | |
-21.27% | |
-23.63% | |
-17.19% | |
-17.27% | |
-11.86% | |
-12.21% | |
-30.83% | |
-7.90% | |
-12.40% | |
|
|
销售和营销 |
-26.97% | |
-20.29% | |
-22.25% | |
-21.35% | |
-22.35% | |
-20.63% | |
-19.32% | |
-20.69% | |
-21.79% | |
-20.29% | |
-20.64% | |
-23.34% | |
-24.32% | |
-21.65% | |
-21.98% | |
-23.52% | |
-22.56% | |
-24.08% | |
-17.65% | |
-17.05% | |
-22.23% | |
|
|
一般和行政 |
-11.13% | |
-17.39% | |
-26.98% | |
-7.93% | |
-8.57% | |
-8.63% | |
-7.39% | |
-8.10% | |
-8.06% | |
-8.99% | |
-8.35% | |
-11.47% | |
-8.85% | |
-11.39% | |
-9.97% | |
-9.31% | |
-9.69% | |
-14.77% | |
-8.59% | |
-8.34% | |
-21.09% | |
|
|
摊销 |
-39.30% | |
-34.88% | |
-37.96% | |
-34.28% | |
-38.90% | |
-38.46% | |
-40.61% | |
-41.15% | |
-46.23% | |
-44.43% | |
-44.15% | |
-43.87% | |
-48.59% | |
-42.40% | |
-44.42% | |
-44.32% | |
-46.77% | |
-53.74% | |
-38.16% | |
-29.08% | |
-30.74% | |
|
|
商誉减值 |
-25.33% | |
0.00% | |
0.00% | |
-26.55% | |
-68.58% | |
-69.64% | |
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% | |
|
|
在制品研发减值 |
0.00% | |
0.00% | |
0.00% | |
-10.66% | |
0.00% | |
-0.16% | |
0.00% | |
-6.69% | |
-14.22% | |
-4.78% | |
-5.01% | |
-17.55% | |
-9.52% | |
-11.05% | |
-1.16% | |
-7.30% | |
-0.18% | |
-0.53% | |
-7.34% | |
-3.43% | |
0.00% | |
|
|
资产出售和减值净额 |
-4.11% | |
-7.22% | |
-0.05% | |
-3.16% | |
0.14% | |
-63.37% | |
0.01% | |
-6.29% | |
-0.36% | |
-0.73% | |
-96.05% | |
-0.35% | |
-0.21% | |
-0.75% | |
0.13% | |
0.48% | |
0.05% | |
-10.18% | |
0.11% | |
-0.01% | |
-0.18% | |
|
|
营业收入(亏损) |
-36.06% |
|
-6.36% |
|
-14.73% |
|
-30.88% |
|
-64.20% |
|
-131.97% |
|
6.58% |
|
-11.32% |
|
-17.81% |
|
-2.09% |
|
-99.70% |
|
-22.52% |
|
-25.36% |
|
-23.29% |
|
-7.35% |
|
-13.23% |
|
-5.05% |
|
-31.17% |
|
-32.86% |
|
-2.83% |
|
-26.45% |
|
|
|
利息收入 |
0.59% | |
0.58% | |
0.51% | |
0.24% | |
0.59% | |
0.28% | |
0.26% | |
0.15% | |
0.47% | |
0.34% | |
0.28% | |
0.41% | |
0.71% | |
1.20% | |
0.50% | |
0.07% | |
0.09% | |
0.12% | |
0.09% | |
0.05% | |
0.07% | |
|
|
利息支出 |
-5.12% | |
-4.41% | |
-4.79% | |
-4.78% | |
-5.61% | |
-5.15% | |
-5.63% | |
-5.58% | |
-6.82% | |
-6.09% | |
-6.57% | |
-6.92% | |
-8.11% | |
-7.57% | |
-8.95% | |
-9.38% | |
-9.79% | |
-12.81% | |
-8.32% | |
-5.91% | |
-6.71% | |
|
|
其他收入(支出),净额 |
-0.69% | |
0.49% | |
0.06% | |
-0.11% | |
0.38% | |
-0.24% | |
3.32% | |
5.22% | |
-2.15% | |
-1.63% | |
-32.48% | |
-3.33% | |
-53.82% | |
0.91% | |
0.93% | |
4.07% | |
0.01% | |
0.47% | |
0.00% | |
-0.85% | |
-7.72% | |
|
|
其他收入(支出),净额 |
-5.22% |
|
-3.34% |
|
-4.22% |
|
-4.66% |
|
-4.63% |
|
-5.11% |
|
-2.06% |
|
-0.20% |
|
-8.50% |
|
-7.38% |
|
-38.78% |
|
-9.84% |
|
-61.22% |
|
-5.47% |
|
-7.53% |
|
-5.24% |
|
-9.69% |
|
-12.22% |
|
-8.22% |
|
-6.71% |
|
-14.36% |
|
|
|
所得税和非控制性权益前的收益(亏损) |
-41.28% |
|
-9.70% |
|
-18.95% |
|
-35.53% |
|
-68.83% |
|
-137.08% |
|
4.53% |
|
-11.52% |
|
-26.31% |
|
-9.47% |
|
-138.48% |
|
-32.36% |
|
-86.57% |
|
-28.76% |
|
-14.88% |
|
-18.48% |
|
-14.74% |
|
-43.38% |
|
-41.08% |
|
-9.54% |
|
-40.81% |
|
|
|
(准备金)所得税福利 |
51.79% | |
2.41% | |
-0.45% | |
-7.37% | |
1.91% | |
31.78% | |
-5.46% | |
0.13% | |
18.58% | |
90.57% | |
40.62% | |
14.50% | |
14.89% | |
27.72% | |
4.39% | |
7.01% | |
12.02% | |
6.41% | |
20.17% | |
5.34% | |
10.11% | |
|
|
来自持续经营业务的净收益(亏损),不含税 |
10.51% |
|
-7.29% |
|
-19.39% |
|
-42.91% |
|
-66.92% |
|
-105.30% |
|
-0.93% |
|
-11.40% |
|
-7.73% |
|
81.10% |
|
-97.86% |
|
-17.85% |
|
-71.68% |
|
-1.04% |
|
-10.49% |
|
-11.47% |
|
-2.71% |
|
-36.98% |
|
-20.91% |
|
-4.20% |
|
-30.70% |
|
|
|
来自已终止经营业务的收益(亏损),扣除税项 |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
-8.91% | |
-0.15% | |
-0.21% | |
-0.09% | |
1.07% | |
430.73% | |
-2.10% | |
10.26% | |
13.36% | |
150.59% | |
0.00% | |
10.71% | |
|
|
净利润(亏损) |
10.51% |
|
-7.29% |
|
-19.39% |
|
-42.91% |
|
-66.92% |
|
-105.30% |
|
-0.93% |
|
-11.40% |
|
-7.73% |
|
72.19% |
|
-98.01% |
|
-18.06% |
|
-71.77% |
|
0.03% |
|
420.24% |
|
-13.57% |
|
7.54% |
|
-23.62% |
|
129.68% |
|
-4.20% |
|
-19.99% |
|
|
|
归属于非控制性权益的(收益)亏损 |
-0.03% | |
0.00% | |
-0.03% | |
-0.10% | |
-0.02% | |
-0.10% | |
-0.04% | |
-0.06% | |
-0.06% | |
-0.04% | |
-0.04% | |
-0.05% | |
-0.03% | |
-0.05% | |
-0.05% | |
-0.05% | |
-0.02% | |
-0.06% | |
-0.03% | |
-0.03% | |
0.01% | |
|
|
归属于股东的净收益(亏损) |
10.49% |
|
-7.29% |
|
-19.42% |
|
-43.01% |
|
-66.94% |
|
-105.40% |
|
-0.97% |
|
-11.46% |
|
-7.79% |
|
72.15% |
|
-98.05% |
|
-18.11% |
|
-71.80% |
|
-0.02% |
|
420.19% |
|
-13.62% |
|
7.52% |
|
-23.68% |
|
129.65% |
|
-4.22% |
|
-19.98% |
|
|
|
优先股股利 |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
-1.26% | |
-1.61% | |
-1.73% | |
-1.74% | |
-1.95% | |
-1.80% | |
-1.92% | |
-1.89% | |
-2.05% | |
-2.61% | |
-1.70% | |
-1.21% | |
-0.91% | |
|
|
归属于普通股股东的净收益(亏损) |
10.49% |
|
-7.29% |
|
-19.42% |
|
-43.01% |
|
-66.94% |
|
-105.40% |
|
-0.97% |
|
-11.46% |
|
-9.05% |
|
70.54% |
|
-99.78% |
|
-19.85% |
|
-73.74% |
|
-1.82% |
|
418.27% |
|
-15.50% |
|
5.47% |
|
-26.29% |
|
127.95% |
|
-5.43% |
|
-20.89% |
|
根据报告:
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), 10-K (报告日期: 2018-12-31), 10-Q (报告日期: 2018-09-30), 10-Q (报告日期: 2018-06-30), 10-Q (报告日期: 2018-03-31), 10-K (报告日期: 2017-12-31), 10-Q (报告日期: 2017-09-30), 10-Q (报告日期: 2017-06-30), 10-Q (报告日期: 2017-03-31), 10-K (报告日期: 2016-12-31), 10-Q (报告日期: 2016-09-30), 10-Q (报告日期: 2016-06-30), 10-Q (报告日期: 2016-03-31), 10-K (报告日期: 2015-12-31), 10-Q (报告日期: 2015-09-30), 10-Q (报告日期: 2015-06-30), 10-Q (报告日期: 2015-03-31).
从该财务数据总体趋势来看,报告期间公司的净收入始终在100%的基准线,表明基于不同财务项目的比例分析,关注点主要在各项费用、成本及亏损的比例变化上。
销售成本方面,比例呈现逐步下降的趋势,从2015年3月的大约40%左右下降至2018年底的约13-15%,显示出公司在改进成本控制、提高毛利率方面取得了一定成效。毛利率则在此期间稳步提升,从60%左右逐步上升至87%左右,反映出营运效率的提升和产品利润的增强,尤其在2015年到2016年间毛利率明显提升。
研发支出方面,占净收入比例在2015年一度显著增加至30%以上,随后逐渐下降,稳定在10%至20%之间。这可能反映了公司在早期投入大量研发资源,随着研发成果的逐步转化,后续年度的研发投入比例相对较为稳定,显示研发支出的资金投入趋于合理化。
销售与营销费用比例在整体上保持在20%到24%区间,但偶有波动。一般来说,销售与营销支出占比较为稳定,虽在某些季度略有下降,表明公司在维持市场推广的同时,对成本进行了部分控制。
行政管理费用占比总体较低,基本维持在7%到11%的范围,但在2019年与2020年前后曾出现显著下降或波动,显示管理费用的结构可能经过调整,管理效率有所提升。然而,2019年末至2020年初,一度出现较大变化,这可能由内部重组或策略调整引发。
摊销比例长期较高,基本维持在35%到45%之间,说明公司有大量无形资产进行摊销。特别是商誉减值方面,2020年出现显著负值,可能暗示公司进行了减值测试,应对某些资产的减值风险。2018年末商誉减值比例也曾大幅高企,透露出资产减值压力的存在。
在研发减值方面,比例在不同季度表现出较大波动,尤其在2017年前后出现明显的减值迹象,可能反映某些研发项目或资产出现了减值压力,需关注研发战略和资产管理。
财务费用方面,利息支出占比稳定在5%左右,利息收入极低但持续存在,整体财务成本较为可控,但相对较少贡献于盈利改善。其他收入(支出)呈现出较大波动性,特别在某些季度,衍生出亏损明显的情况,反映公司在非经营性收入或支出方面存在不稳定因素。
净利润方面,存在波动,特别是在2017年后出现明显亏损情况,部分与资产减值、商誉减值及特殊项目有关。2018年和2019年一些季度出现正向利润,显示出短期盈利波动幅度较大,但整体盈利能力呈现出较强波动性,可能受市场环境及资产减值影响较大。
综合来看,该公司在至2018年底期间实现了毛利率持续改善和成本控制,盈利能力显著增强,但在2019年至2020年期间出现一定的盈利波动和资产减值,提醒公司需要关注资产减值风险和盈利稳定性。同时,费用结构体现出相对合理的调整和优化,未来应重点监控研发和商誉减值风险,以保持财务稳健。