Caterpillar 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6月30日 |
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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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|
机械、能源和运输 |
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% | |
0.01% | |
0.00% | |
0.00% | |
0.00% | |
0.01% | |
0.00% | |
0.02% | |
0.00% | |
|
|
金融产品 |
4.97% | |
4.06% | |
5.01% | |
4.32% | |
6.36% | |
4.26% | |
5.31% | |
4.86% | |
6.49% | |
6.98% | |
7.27% | |
5.19% | |
6.17% | |
5.47% | |
6.52% | |
4.02% | |
4.19% | |
4.49% | |
2.56% | |
3.47% | |
5.62% | |
6.31% | |
|
|
短期借款 |
4.97% |
|
4.06% |
|
5.01% |
|
4.32% |
|
6.36% |
|
4.26% |
|
5.31% |
|
4.86% |
|
6.49% |
|
6.98% |
|
7.27% |
|
5.19% |
|
6.17% |
|
5.47% |
|
6.53% |
|
4.02% |
|
4.19% |
|
4.49% |
|
2.57% |
|
3.47% |
|
5.63% |
|
6.31% |
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|
|
应付帐款 |
9.48% | |
9.17% | |
8.75% | |
8.93% | |
9.09% | |
9.29% | |
9.04% | |
9.02% | |
9.88% | |
10.70% | |
10.60% | |
10.21% | |
9.98% | |
10.16% | |
9.85% | |
8.93% | |
8.47% | |
8.29% | |
7.82% | |
6.77% | |
6.64% | |
7.60% | |
|
|
应计费用 |
5.76% | |
5.87% | |
5.97% | |
5.77% | |
5.94% | |
5.76% | |
5.67% | |
5.38% | |
5.26% | |
4.93% | |
4.98% | |
4.96% | |
4.66% | |
4.67% | |
4.54% | |
4.43% | |
4.35% | |
4.43% | |
4.65% | |
4.57% | |
4.63% | |
4.98% | |
|
|
应计工资、薪金和员工福利 |
1.79% | |
1.48% | |
2.72% | |
2.41% | |
2.01% | |
1.54% | |
3.15% | |
2.65% | |
2.05% | |
1.64% | |
2.82% | |
2.72% | |
2.18% | |
1.55% | |
2.71% | |
2.57% | |
2.15% | |
1.59% | |
1.40% | |
1.39% | |
1.25% | |
1.16% | |
|
|
客户预付款 |
3.78% | |
3.47% | |
2.65% | |
2.79% | |
2.79% | |
2.62% | |
2.21% | |
2.69% | |
2.50% | |
2.63% | |
2.27% | |
2.26% | |
1.98% | |
1.69% | |
1.31% | |
1.43% | |
1.42% | |
1.45% | |
1.41% | |
1.58% | |
1.60% | |
1.71% | |
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|
应付股利 |
0.78% | |
0.00% | |
0.77% | |
0.00% | |
0.82% | |
0.00% | |
0.74% | |
0.00% | |
0.78% | |
0.00% | |
0.76% | |
0.00% | |
0.78% | |
0.00% | |
0.72% | |
0.00% | |
0.74% | |
0.00% | |
0.72% | |
0.00% | |
0.73% | |
0.00% | |
|
|
其他流动负债 |
2.91% | |
3.34% | |
3.31% | |
3.40% | |
3.46% | |
3.90% | |
3.57% | |
3.59% | |
3.64% | |
3.63% | |
3.28% | |
3.56% | |
2.88% | |
2.86% | |
2.72% | |
2.87% | |
2.60% | |
2.52% | |
2.58% | |
2.58% | |
2.80% | |
2.73% | |
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|
机械、能源和运输 |
0.03% | |
0.03% | |
0.05% | |
0.05% | |
0.05% | |
1.25% | |
1.19% | |
1.20% | |
1.22% | |
0.04% | |
0.15% | |
0.15% | |
0.15% | |
0.15% | |
0.05% | |
0.06% | |
0.06% | |
1.61% | |
1.81% | |
1.82% | |
1.82% | |
0.19% | |
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|
金融产品 |
9.17% | |
10.93% | |
7.54% | |
9.67% | |
9.76% | |
10.04% | |
8.82% | |
8.78% | |
9.51% | |
7.52% | |
6.35% | |
8.27% | |
6.93% | |
9.33% | |
7.62% | |
7.84% | |
9.68% | |
8.54% | |
9.87% | |
10.38% | |
7.84% | |
10.27% | |
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一年内到期的长期债务 |
9.21% |
|
10.96% |
|
7.59% |
|
9.73% |
|
9.81% |
|
11.29% |
|
10.02% |
|
9.98% |
|
10.73% |
|
7.56% |
|
6.49% |
|
8.42% |
|
7.08% |
|
9.49% |
|
7.67% |
|
7.90% |
|
9.74% |
|
10.16% |
|
11.68% |
|
12.20% |
|
9.67% |
|
10.46% |
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|
|
流动负债 |
38.68% |
|
38.36% |
|
36.77% |
|
37.34% |
|
40.28% |
|
38.66% |
|
39.70% |
|
38.17% |
|
41.34% |
|
38.07% |
|
38.48% |
|
37.33% |
|
35.71% |
|
35.89% |
|
36.05% |
|
32.15% |
|
33.67% |
|
32.92% |
|
32.83% |
|
32.55% |
|
32.95% |
|
34.94% |
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|
|
机械、能源和运输 |
11.80% | |
10.14% | |
9.76% | |
10.01% | |
10.24% | |
10.20% | |
9.81% | |
9.76% | |
9.99% | |
11.43% | |
11.59% | |
11.72% | |
11.82% | |
11.71% | |
11.77% | |
12.08% | |
11.94% | |
12.08% | |
12.45% | |
12.69% | |
12.71% | |
11.86% | |
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|
金融产品 |
19.15% | |
20.24% | |
21.41% | |
19.88% | |
18.36% | |
19.46% | |
18.17% | |
18.19% | |
16.92% | |
18.31% | |
19.79% | |
19.81% | |
20.50% | |
19.01% | |
19.67% | |
21.53% | |
20.14% | |
20.57% | |
20.75% | |
21.32% | |
22.44% | |
20.25% | |
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|
一年后到期的长期债务 |
30.94% |
|
30.38% |
|
31.16% |
|
29.89% |
|
28.60% |
|
29.65% |
|
27.98% |
|
27.95% |
|
26.91% |
|
29.73% |
|
31.38% |
|
31.53% |
|
32.33% |
|
30.72% |
|
31.44% |
|
33.61% |
|
32.07% |
|
32.65% |
|
33.19% |
|
34.02% |
|
35.14% |
|
32.11% |
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|
|
离职后福利的责任 |
4.00% | |
4.21% | |
4.28% | |
4.67% | |
4.79% | |
4.86% | |
4.68% | |
4.68% | |
4.78% | |
4.86% | |
5.13% | |
6.23% | |
6.36% | |
6.52% | |
6.75% | |
7.92% | |
8.06% | |
8.30% | |
8.77% | |
8.15% | |
8.21% | |
8.34% | |
|
|
其他责任 |
5.72% | |
5.78% | |
5.57% | |
5.61% | |
5.77% | |
5.76% | |
5.34% | |
5.58% | |
5.60% | |
5.61% | |
5.62% | |
5.61% | |
6.17% | |
6.09% | |
5.80% | |
5.65% | |
5.54% | |
5.55% | |
5.56% | |
5.74% | |
5.70% | |
5.85% | |
|
|
非流动负债 |
40.66% |
|
40.38% |
|
41.02% |
|
40.17% |
|
39.16% |
|
40.27% |
|
38.00% |
|
38.21% |
|
37.29% |
|
40.21% |
|
42.13% |
|
43.36% |
|
44.86% |
|
43.33% |
|
44.00% |
|
47.18% |
|
45.67% |
|
46.49% |
|
47.53% |
|
47.91% |
|
49.05% |
|
46.30% |
|
|
|
负债合计 |
79.34% |
|
78.73% |
|
77.79% |
|
77.51% |
|
79.44% |
|
78.93% |
|
77.70% |
|
76.37% |
|
78.63% |
|
78.28% |
|
80.61% |
|
80.69% |
|
80.57% |
|
79.22% |
|
80.05% |
|
79.33% |
|
79.34% |
|
79.42% |
|
80.37% |
|
80.46% |
|
82.01% |
|
81.24% |
|
|
|
面值 1.00 美元的普通股，实收金额 |
6.80% | |
7.11% | |
7.91% | |
6.47% | |
6.62% | |
6.76% | |
7.32% | |
7.72% | |
7.58% | |
7.83% | |
8.01% | |
8.06% | |
7.97% | |
7.63% | |
7.73% | |
7.86% | |
7.70% | |
7.70% | |
7.95% | |
8.08% | |
7.99% | |
7.97% | |
|
|
库存股，按成本计算 |
-53.09% | |
-55.46% | |
-50.51% | |
-49.13% | |
-49.93% | |
-47.81% | |
-41.54% | |
-39.02% | |
-39.09% | |
-38.38% | |
-38.74% | |
-38.17% | |
-36.37% | |
-34.43% | |
-33.39% | |
-32.94% | |
-30.89% | |
-31.03% | |
-32.15% | |
-32.99% | |
-33.19% | |
-33.39% | |
|
|
企业雇用的利润 |
68.82% | |
72.21% | |
67.63% | |
67.14% | |
66.54% | |
64.61% | |
58.59% | |
57.48% | |
55.13% | |
54.34% | |
53.10% | |
53.52% | |
50.87% | |
49.61% | |
47.45% | |
47.49% | |
45.21% | |
45.46% | |
44.90% | |
46.27% | |
45.50% | |
46.78% | |
|
|
累计其他综合亏损 |
-1.86% | |
-2.59% | |
-2.82% | |
-1.99% | |
-2.68% | |
-2.50% | |
-2.08% | |
-2.57% | |
-2.28% | |
-2.09% | |
-3.00% | |
-4.14% | |
-3.08% | |
-2.08% | |
-1.88% | |
-1.78% | |
-1.41% | |
-1.60% | |
-1.13% | |
-1.89% | |
-2.37% | |
-2.65% | |
|
|
归属于普通股股东的股东权益 |
20.66% |
|
21.26% |
|
22.21% |
|
22.48% |
|
20.56% |
|
21.06% |
|
22.28% |
|
23.61% |
|
21.35% |
|
21.70% |
|
19.37% |
|
19.27% |
|
19.39% |
|
20.74% |
|
19.91% |
|
20.63% |
|
20.60% |
|
20.53% |
|
19.57% |
|
19.48% |
|
17.94% |
|
18.71% |
|
|
|
非控制性权益 |
0.00% | |
0.00% | |
0.00% | |
0.01% | |
0.01% | |
0.01% | |
0.01% | |
0.02% | |
0.02% | |
0.03% | |
0.03% | |
0.04% | |
0.04% | |
0.04% | |
0.04% | |
0.04% | |
0.06% | |
0.05% | |
0.06% | |
0.06% | |
0.06% | |
0.06% | |
|
|
股东权益合计 |
20.66% |
|
21.27% |
|
22.21% |
|
22.49% |
|
20.56% |
|
21.07% |
|
22.30% |
|
23.63% |
|
21.37% |
|
21.72% |
|
19.39% |
|
19.31% |
|
19.43% |
|
20.78% |
|
19.95% |
|
20.67% |
|
20.66% |
|
20.58% |
|
19.63% |
|
19.54% |
|
17.99% |
|
18.76% |
|
|
|
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% |
|
根据报告：
10-Q (报告日期： 2025-06-30), 10-Q (报告日期： 2025-03-31), 10-K (报告日期： 2024-12-31), 10-Q (报告日期： 2024-09-30), 10-Q (报告日期： 2024-06-30), 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).
整体来看，该公司的财务结构在观察期间呈现出一定的动态变化。从负债与股东权益的比例结构来看，两者关系相对稳定，基本维持在80%以上的负债占比，显示出公司较高的财务杠杆水平。
在负债构成方面，短期借款和一年内到期的长期债务占比在50%以上，且有一定程度的波动，反映出公司在流动性管理方面持续保持一定的负债期限匹配，但同时存在短期偿债压力。应付账款和应计费用也占据较高比例，说明公司对供应商和员工的支付压力较大，且这些比例在不同周期中略有变动，但整体趋势没有明显偏离。
关于非流动负债，其占比在40%至50%之间，表现出公司在资本结构中偏好使用较长期的融资工具。期间的金工业产品和机械、能源等相关行业的占比变化不大，显示出公司行业特性对财务结构的影响。同时，企业雇用利润的比重逐渐上升，从2020年底的44.9%增长至2024年末的67%以上，反映出公司盈利能力的增强及留存利润的积累，这将在一定程度上提升股东权益资本的稳定性。
股东权益方面，归属于普通股股东的权益比例总体呈上升趋势，特别是在2021年之后的几个季度有明显增长，显示出公司盈利的改善和股东权益的增强。库存股比例在持续增加，且负值不断扩大，说明公司可能在利用股票回购等资本运作手段，减少流通股本，提升每股收益。
从利润和亏损情况来看，企业雇用的利润占比逐年上升，超过70%，表明公司盈利能力明显增强。同时，累计其他综合亏损的比例则略显波动，但绝大部分时间保持在负数区间，反映出公司在某些财务项目上的调整或外部损失的影响，但总体不会极大削弱股东权益。
总而言之，该公司的财务状况显示出资本结构较为稳定，负债水平较高但有序，盈利能力不断提升，股东权益逐步增加。未来应关注短期负债的偿还压力以及行业市场环境对于盈利能力的影响。此外，持续的利润增长和合理的资本运作将有助于公司财务的稳健发展。
