ConocoPhillips、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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应付帐款 |
5.32% | |
5.91% | |
4.92% | |
5.37% | |
5.37% | |
5.39% | |
5.33% | |
5.49% | |
5.16% | |
5.58% | |
6.57% | |
6.61% | |
6.27% | |
5.25% | |
5.54% | |
4.73% | |
4.23% | |
4.54% | |
4.31% | |
3.55% | |
3.30% | |
4.49% | |
|
短期债务 |
0.34% | |
0.49% | |
0.84% | |
1.36% | |
1.37% | |
1.17% | |
1.12% | |
0.94% | |
0.98% | |
1.44% | |
0.44% | |
0.70% | |
0.72% | |
1.24% | |
1.32% | |
1.05% | |
1.41% | |
0.82% | |
0.99% | |
0.76% | |
0.23% | |
0.19% | |
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应计所得税和其他税费 |
1.42% | |
2.35% | |
2.00% | |
2.56% | |
2.10% | |
2.22% | |
1.89% | |
2.05% | |
1.89% | |
3.11% | |
3.40% | |
3.36% | |
2.94% | |
3.39% | |
3.16% | |
2.38% | |
1.65% | |
1.15% | |
0.51% | |
0.54% | |
0.49% | |
1.31% | |
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员工福利义务 |
0.58% | |
0.52% | |
0.89% | |
0.65% | |
0.54% | |
0.42% | |
0.81% | |
0.74% | |
0.62% | |
0.46% | |
0.78% | |
0.66% | |
0.56% | |
0.48% | |
0.83% | |
0.79% | |
0.67% | |
0.68% | |
0.97% | |
0.74% | |
0.67% | |
0.50% | |
|
其他应计项目 |
1.31% | |
1.45% | |
1.22% | |
1.20% | |
1.38% | |
1.46% | |
1.28% | |
1.82% | |
2.01% | |
2.04% | |
2.50% | |
3.43% | |
2.54% | |
2.10% | |
2.40% | |
3.01% | |
1.59% | |
1.40% | |
1.79% | |
1.76% | |
1.82% | |
2.85% | |
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流动负债 |
8.96% |
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10.73% |
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9.87% |
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11.13% |
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10.75% |
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10.66% |
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10.43% |
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11.04% |
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10.66% |
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12.63% |
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13.69% |
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14.76% |
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13.04% |
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12.46% |
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13.26% |
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11.97% |
|
9.54% |
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8.58% |
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8.57% |
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7.35% |
|
6.51% |
|
9.34% |
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长期债务 |
18.85% | |
18.65% | |
18.97% | |
17.57% | |
17.75% | |
18.15% | |
18.62% | |
19.41% | |
17.37% | |
16.69% | |
17.29% | |
17.18% | |
17.39% | |
18.85% | |
20.66% | |
21.47% | |
22.02% | |
23.11% | |
23.56% | |
23.60% | |
23.56% | |
22.83% | |
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资产报废义务和应计环境成本 |
6.71% | |
6.56% | |
6.59% | |
7.59% | |
7.54% | |
7.49% | |
7.53% | |
6.86% | |
7.09% | |
6.92% | |
6.82% | |
6.04% | |
6.12% | |
6.23% | |
6.35% | |
6.55% | |
6.81% | |
6.91% | |
8.67% | |
8.95% | |
8.67% | |
8.17% | |
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递延所得税 |
9.60% | |
9.24% | |
9.31% | |
9.29% | |
9.30% | |
9.20% | |
9.19% | |
8.89% | |
8.97% | |
8.67% | |
8.23% | |
7.61% | |
7.14% | |
7.03% | |
6.82% | |
6.45% | |
6.24% | |
5.95% | |
5.98% | |
6.10% | |
6.19% | |
6.37% | |
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员工福利义务 |
0.81% | |
0.80% | |
0.83% | |
0.98% | |
1.03% | |
1.01% | |
1.05% | |
1.02% | |
1.09% | |
1.10% | |
1.14% | |
1.15% | |
1.15% | |
1.16% | |
1.27% | |
1.33% | |
1.52% | |
1.83% | |
2.71% | |
2.63% | |
2.52% | |
2.40% | |
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其他负债和递延贷项 |
1.58% | |
1.52% | |
1.66% | |
1.86% | |
1.80% | |
1.75% | |
1.81% | |
1.79% | |
1.77% | |
1.73% | |
1.65% | |
1.51% | |
1.57% | |
1.53% | |
1.56% | |
1.69% | |
2.02% | |
2.06% | |
2.84% | |
2.63% | |
2.61% | |
2.62% | |
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非流动负债 |
37.55% |
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36.77% |
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37.35% |
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37.28% |
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37.42% |
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37.61% |
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38.20% |
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37.98% |
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36.30% |
|
35.11% |
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35.15% |
|
33.49% |
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33.38% |
|
34.79% |
|
36.66% |
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37.50% |
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38.61% |
|
39.85% |
|
43.76% |
|
43.91% |
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43.54% |
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42.40% |
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负债合计 |
46.52% |
|
47.50% |
|
47.23% |
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48.42% |
|
48.18% |
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48.27% |
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48.63% |
|
49.02% |
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46.95% |
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47.74% |
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48.84% |
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48.25% |
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46.42% |
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47.25% |
|
49.92% |
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49.47% |
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48.16% |
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48.44% |
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52.33% |
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51.26% |
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50.05% |
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51.74% |
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普通股,面值 0.01 美元 |
0.02% | |
0.02% | |
0.02% | |
0.02% | |
0.02% | |
0.02% | |
0.02% | |
0.02% | |
0.02% | |
0.02% | |
0.02% | |
0.02% | |
0.02% | |
0.02% | |
0.02% | |
0.02% | |
0.02% | |
0.03% | |
0.03% | |
0.03% | |
0.03% | |
0.03% | |
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超过面值的资本 |
63.33% | |
62.42% | |
63.14% | |
63.53% | |
63.94% | |
64.29% | |
63.91% | |
65.42% | |
68.27% | |
66.82% | |
65.16% | |
64.41% | |
65.15% | |
65.28% | |
66.82% | |
69.22% | |
70.65% | |
72.02% | |
75.27% | |
74.60% | |
74.67% | |
72.31% | |
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库存股,按成本计算 |
-60.28% | |
-58.48% | |
-57.95% | |
-71.55% | |
-70.84% | |
-70.24% | |
-68.43% | |
-68.90% | |
-70.55% | |
-67.70% | |
-64.15% | |
-60.57% | |
-58.32% | |
-56.10% | |
-56.17% | |
-56.72% | |
-56.53% | |
-56.96% | |
-75.53% | |
-74.62% | |
-74.75% | |
-72.47% | |
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累计其他综合亏损 |
-4.81% | |
-5.15% | |
-5.27% | |
-6.04% | |
-6.21% | |
-6.21% | |
-5.91% | |
-6.37% | |
-6.61% | |
-6.59% | |
-6.39% | |
-6.18% | |
-5.67% | |
-5.15% | |
-5.46% | |
-5.87% | |
-5.76% | |
-6.07% | |
-8.33% | |
-8.97% | |
-9.24% | |
-9.45% | |
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留存收益 |
55.23% | |
53.70% | |
52.83% | |
65.63% | |
64.91% | |
63.87% | |
61.79% | |
60.81% | |
61.92% | |
59.70% | |
56.52% | |
54.07% | |
52.40% | |
48.70% | |
44.86% | |
43.88% | |
43.46% | |
42.55% | |
56.23% | |
57.71% | |
59.24% | |
57.73% | |
|
普通股股东权益 |
53.48% |
|
52.50% |
|
52.77% |
|
51.58% |
|
51.82% |
|
51.73% |
|
51.37% |
|
50.98% |
|
53.05% |
|
52.26% |
|
51.16% |
|
51.75% |
|
53.58% |
|
52.75% |
|
50.08% |
|
50.53% |
|
51.84% |
|
51.56% |
|
47.67% |
|
48.74% |
|
49.95% |
|
48.15% |
|
|
非控制性权益 |
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% | |
0.11% | |
|
权益合计 |
53.48% |
|
52.50% |
|
52.77% |
|
51.58% |
|
51.82% |
|
51.73% |
|
51.37% |
|
50.98% |
|
53.05% |
|
52.26% |
|
51.16% |
|
51.75% |
|
53.58% |
|
52.75% |
|
50.08% |
|
50.53% |
|
51.84% |
|
51.56% |
|
47.67% |
|
48.74% |
|
49.95% |
|
48.26% |
|
|
负债和权益合计 |
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).
从数据显示可以观察到,企业的负债结构呈现出一定的变化趋势。短期债务占比在2020年到2024年期间较为波动,但总体保持在较低水平,波动范围主要在0.3%到1.4%之间,且在2024年之后明显下降至0.34%至0.49%。这表明公司逐步减少了短期借款的比例,可能意在降低短期偿债压力或优化流动性结构。
长期债务占比则显示出逐年递减的趋势,从2020年的大约23%逐步下降至2024年的约18%,之后略有回升,至2025年左右维持在18%到19%的水平。这说明公司债务的长期融资比例有所下降,但在近几年呈现出一定的稳定性,可能反映出企业在债务融资策略上的调整,逐步降低了对长期债务的依赖。
资产报废义务和应计环境成本的占比总体较为稳定,维持在6%到8%之间,从2020年的8.17%小幅下降到2024年的6.56%左右,之后保持相对平稳。这表明企业在环境和资产报废相关的责任方面的负债比例保持较为稳定,反映出相关资产潜在义务的持续存在与管理的稳定性。
递延所得税的占比整体呈逐步上升趋势,从2020年的6.37%增加到2024年的约9.3%,显示出企业未来税收负担预期的加重或递延税金的积累。这可能与企业每年递延税款的增加或税制变动有关,值得关注其未来对财务状况的潜在影响。
其他应计项目占比总体较低,且在各个时期变化不大,维持在1.2%到3.4%的范围,表明企业在应计负债方面的水平稳定,未出现明显的短期异常变动。
在资产负债的结构方面,非流动负债占比在整体负债中占比较大,约在34%到44%之间,显示公司偏向于通过非流动负债进行融资。同时,总负债占比在2020年至2024年期间略有波动,整体维持在46%到52%之间,反映出总体负债水平较为稳定但略有变化的状态。
所有者权益方面,超过面值的资本(资本溢价)比例在逐年递减,从2020年的72.31%逐步下降到2024年的约63%,表明股本溢价的比例有所降低。库存股的比例显示出持续的负数,说明公司在回购股份或股份注销方面进行了持续操作,尤其在2020年到2024年期间,库存股占比达到较高的负值,表明股份回购活动较为活跃。
留存收益在2020年至2024年间稳步增长,从57.73%增至约65%,说明公司在盈利留存方面不断积累,为未来的投资和偿债提供了较强的财务基础。普通股股东权益的变化也与留存收益变化趋势较为一致,保持在50%到54%的区间,整体维持稳定的股东权益结构。此外,非控制性权益在2020年以后缺乏数据,可能表明已无显著少数股东权益存在或数据未披露。
综上所述,企业的财务结构整体趋于稳健,债务水平逐步控制在较低水平,权益类指标呈现稳定增长态势,反映出公司在财务策略上的审慎调整。在债务结构优化和权益积累方面表现出积极的变化,同时对未来税务负担的预期增加也值得持续关注。整体而言,企业财务风险有所缓解,财务稳健性得到一定程度的提升。