Eaton Corp. plc、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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短期债务 |
2.74% | |
2.05% | |
0.00% | |
0.01% | |
0.01% | |
0.00% | |
0.02% | |
0.06% | |
0.26% | |
0.24% | |
0.93% | |
2.63% | |
3.96% | |
3.17% | |
0.04% | |
1.25% | |
9.16% | |
1.36% | |
0.00% | |
0.01% | |
0.46% | |
1.09% | |
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|
长期债务的流动部分 |
2.80% | |
4.25% | |
1.76% | |
1.82% | |
3.25% | |
2.58% | |
2.65% | |
2.61% | |
1.09% | |
0.02% | |
0.03% | |
0.07% | |
5.77% | |
4.91% | |
5.10% | |
0.34% | |
0.02% | |
2.97% | |
3.29% | |
4.04% | |
4.03% | |
0.81% | |
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应付帐款 |
9.29% | |
9.32% | |
9.58% | |
9.20% | |
8.88% | |
8.82% | |
8.76% | |
8.73% | |
8.68% | |
8.78% | |
8.77% | |
8.55% | |
8.57% | |
8.14% | |
8.22% | |
7.59% | |
6.75% | |
6.37% | |
6.24% | |
5.77% | |
5.34% | |
5.79% | |
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应计薪酬 |
1.31% | |
1.25% | |
1.75% | |
1.75% | |
1.34% | |
1.28% | |
1.76% | |
1.59% | |
1.26% | |
0.99% | |
1.33% | |
1.26% | |
1.03% | |
0.94% | |
1.47% | |
1.43% | |
1.15% | |
0.98% | |
1.10% | |
1.08% | |
0.84% | |
0.89% | |
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|
持有待售负债 |
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% | |
1.43% | |
1.47% | |
1.47% | |
1.37% | |
1.42% | |
1.48% | |
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其他流动负债 |
7.55% | |
7.42% | |
7.39% | |
7.46% | |
7.14% | |
7.07% | |
6.98% | |
7.29% | |
6.99% | |
7.11% | |
7.10% | |
6.86% | |
6.19% | |
6.29% | |
6.37% | |
6.71% | |
5.68% | |
6.16% | |
6.37% | |
6.47% | |
6.00% | |
5.97% | |
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流动负债 |
23.69% |
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24.29% |
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20.47% |
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20.24% |
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20.62% |
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19.76% |
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20.16% |
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20.28% |
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18.29% |
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17.14% |
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18.16% |
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19.36% |
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25.53% |
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23.45% |
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21.19% |
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17.33% |
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24.20% |
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19.31% |
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18.48% |
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18.73% |
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18.09% |
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16.03% |
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长期债务，不包括流动部分 |
21.60% | |
19.41% | |
22.09% | |
22.12% | |
21.72% | |
21.26% | |
21.45% | |
21.86% | |
23.94% | |
24.50% | |
23.76% | |
23.52% | |
17.86% | |
19.21% | |
20.08% | |
24.96% | |
23.70% | |
25.48% | |
22.03% | |
22.42% | |
22.76% | |
25.42% | |
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养老金负债 |
1.87% | |
1.87% | |
1.93% | |
1.81% | |
1.80% | |
1.89% | |
2.00% | |
1.64% | |
1.75% | |
1.83% | |
1.85% | |
2.38% | |
2.20% | |
2.36% | |
2.56% | |
3.02% | |
2.95% | |
3.76% | |
4.99% | |
4.33% | |
4.36% | |
4.29% | |
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其他退休后福利负债 |
0.40% | |
0.41% | |
0.43% | |
0.44% | |
0.44% | |
0.46% | |
0.47% | |
0.46% | |
0.47% | |
0.49% | |
0.51% | |
0.72% | |
0.72% | |
0.74% | |
0.77% | |
0.80% | |
0.87% | |
0.96% | |
1.04% | |
1.03% | |
1.06% | |
1.04% | |
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非流动经营租赁负债 |
1.45% | |
1.71% | |
1.74% | |
1.74% | |
1.67% | |
1.56% | |
1.39% | |
1.30% | |
1.31% | |
1.31% | |
1.31% | |
1.30% | |
1.10% | |
0.97% | |
0.99% | |
1.01% | |
0.99% | |
0.96% | |
1.02% | |
1.04% | |
1.05% | |
1.08% | |
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递延所得税 |
0.69% | |
0.68% | |
0.72% | |
0.99% | |
1.09% | |
1.09% | |
1.05% | |
1.23% | |
1.44% | |
1.51% | |
1.51% | |
1.53% | |
1.79% | |
1.80% | |
1.64% | |
1.45% | |
1.34% | |
1.31% | |
0.87% | |
0.99% | |
1.02% | |
1.15% | |
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其他非流动负债 |
4.27% | |
4.33% | |
4.34% | |
3.83% | |
3.77% | |
3.84% | |
3.87% | |
3.83% | |
3.88% | |
3.99% | |
4.12% | |
4.33% | |
4.11% | |
4.16% | |
4.41% | |
4.52% | |
3.97% | |
4.10% | |
4.52% | |
4.59% | |
4.75% | |
4.66% | |
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非流动负债 |
30.28% |
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28.40% |
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31.25% |
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30.92% |
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30.49% |
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30.09% |
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30.22% |
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30.32% |
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32.80% |
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33.63% |
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33.07% |
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33.78% |
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27.77% |
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29.24% |
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30.46% |
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35.75% |
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33.82% |
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36.57% |
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34.47% |
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34.41% |
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35.01% |
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37.65% |
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负债合计 |
53.96% |
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52.69% |
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51.72% |
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51.16% |
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51.11% |
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49.85% |
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50.38% |
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50.60% |
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51.08% |
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50.77% |
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51.24% |
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53.14% |
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53.30% |
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52.69% |
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51.65% |
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53.08% |
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58.02% |
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55.88% |
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52.95% |
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53.15% |
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53.09% |
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53.68% |
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普通股 |
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% | |
0.01% | |
0.01% | |
0.01% | |
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超过面值的资本 |
31.55% | |
32.42% | |
33.17% | |
32.36% | |
32.15% | |
32.77% | |
32.87% | |
33.80% | |
34.14% | |
35.20% | |
35.74% | |
36.31% | |
35.42% | |
35.30% | |
36.59% | |
36.37% | |
33.61% | |
36.19% | |
38.74% | |
39.59% | |
40.29% | |
39.56% | |
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留存收益 |
24.48% | |
25.61% | |
26.30% | |
26.42% | |
26.97% | |
27.52% | |
26.81% | |
26.02% | |
24.90% | |
24.66% | |
24.18% | |
23.48% | |
22.43% | |
21.89% | |
22.32% | |
21.52% | |
19.20% | |
20.20% | |
21.35% | |
21.76% | |
22.30% | |
22.72% | |
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累计其他综合亏损 |
-10.11% | |
-10.84% | |
-11.31% | |
-10.06% | |
-10.33% | |
-10.24% | |
-10.16% | |
-10.53% | |
-10.22% | |
-10.74% | |
-11.27% | |
-13.05% | |
-11.27% | |
-9.99% | |
-10.68% | |
-11.10% | |
-10.95% | |
-12.40% | |
-13.18% | |
-14.63% | |
-15.85% | |
-16.10% | |
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以信托方式持有的股份 |
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% | |
-0.01% | |
-0.01% | |
-0.01% | |
-0.01% | |
-0.01% | |
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伊顿股东权益总额 |
45.93% |
|
47.20% |
|
48.17% |
|
48.72% |
|
48.80% |
|
50.06% |
|
49.53% |
|
49.30% |
|
48.82% |
|
49.13% |
|
48.66% |
|
46.76% |
|
46.60% |
|
47.21% |
|
48.24% |
|
46.80% |
|
41.87% |
|
44.00% |
|
46.91% |
|
46.72% |
|
46.75% |
|
46.18% |
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|
|
非控制性权益 |
0.10% | |
0.10% | |
0.11% | |
0.11% | |
0.09% | |
0.09% | |
0.09% | |
0.10% | |
0.10% | |
0.10% | |
0.11% | |
0.10% | |
0.10% | |
0.10% | |
0.11% | |
0.13% | |
0.11% | |
0.12% | |
0.14% | |
0.14% | |
0.15% | |
0.14% | |
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|
权益合计 |
46.04% |
|
47.31% |
|
48.28% |
|
48.84% |
|
48.89% |
|
50.15% |
|
49.62% |
|
49.40% |
|
48.92% |
|
49.23% |
|
48.76% |
|
46.86% |
|
46.70% |
|
47.31% |
|
48.35% |
|
46.92% |
|
41.98% |
|
44.12% |
|
47.05% |
|
46.85% |
|
46.91% |
|
46.32% |
|
|
|
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% |
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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).
从数据中可以观察到，公司短期债务在不同时间段的占比变化具有一定的波动性，尤其是在2021年中期短期债务比例显著上升，达到较高水平（如2021年6月30日的9.16%），之后逐步回落至较低水平，显示公司在不同季度调整了短期债务的规模，但整体趋势较为平稳，短期负债占比较大部分时间维持在1%到3%之间，反映出公司习惯性地以较低比例依赖短期融资。
长期债务的流动部分比例整体较低，但在某些时期出现增长，例如2021年6月30日达到4.03%，随后逐步减低，表明公司在某些期间可能进行了债务重组或偿还计划。长期债务（不包括流动部分）占比在大部分年份保持稳定，普遍在20%至25%之间，显示出较为稳定的负债结构，倾向于以长期债务支撑资金需求。
应付账款占比持续递增，从2020年初的约5.79%逐步上升到2024年底的接近9%左右，表明公司在采购或运营活动中对供应商的应付款项逐渐上升，可能暗示运营规模扩大或延长的支付期限。此外，应计薪酬占比表现稳定，略有波动，但整体变化不大，反映出公司在员工薪酬负债管理方面保持较为稳定的策略。
流动负债比例呈现逐步上升趋势，从2020年的16%增长至2024年末的20%以上，且在2022年和2023年曲线波动，说明公司在流动债务方面趋于增加，可能应对短期资金需求增加或扩大经营规模。相应地，非流动负债的比例在整体中占有较大比重，且保持在30%到37%的区间内，显示公司负债结构以相对稳定的长期负债为主，具有一定的长期融资意愿和策略。
权益部分方面，伊顿股东权益总额占比在未来数年逐步上升，从2020年的46.18%逐渐上升到2023年末的50%以上，显示股东权益在总结构中的比重有所加强，反映出公司经营收益的累积及资本的稳步增长。然而，累计其他综合亏损占比一直处于负值区间，显示累计的亏损或未实现的损失持续存在，尽管整体权益池仍呈增长趋势，但压力仍在。
整体来看，公司债务结构较为平衡，短期债务比例在可控范围内，偏向使用长期债务以支持持续运营与扩张。应付账款比例逐步上升可能反映出企业采购策略变化或供应链管理优化。权益结构逐步优化，说明公司在盈利积累和资本管理方面表现积极。负债与权益的比例变化显示公司整体负债水平趋于稳定，风险较低，但需要持续关注应付账款增长对短期偿债压力的影响及负债结构的合理性。
