Estée Lauder Cos. 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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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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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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流动债务 |
4.26% | |
9.87% | |
1.25% | |
1.33% | |
1.28% | |
1.26% | |
1.23% | |
1.30% | |
0.15% | |
2.37% | |
2.40% | |
2.64% | |
6.87% | |
8.32% | |
2.91% | |
3.37% | |
3.92% | |
3.99% | |
0.14% | |
1.46% | |
1.46% | |
2.32% | |
3.28% | |
4.52% | |
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|
应付帐款 |
7.13% | |
6.69% | |
7.27% | |
6.96% | |
8.71% | |
6.88% | |
7.42% | |
6.88% | |
7.70% | |
6.42% | |
6.63% | |
6.58% | |
6.62% | |
6.33% | |
6.34% | |
6.94% | |
11.33% | |
8.26% | |
7.85% | |
7.28% | |
9.41% | |
6.92% | |
5.86% | |
5.56% | |
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当前经营租赁负债 |
1.52% | |
1.57% | |
1.68% | |
1.70% | |
1.75% | |
1.82% | |
1.80% | |
1.72% | |
1.73% | |
1.87% | |
1.97% | |
2.23% | |
2.11% | |
2.02% | |
2.06% | |
2.24% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
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其他应计负债 |
13.73% | |
15.76% | |
17.07% | |
16.37% | |
16.07% | |
15.39% | |
15.64% | |
14.75% | |
14.54% | |
15.46% | |
16.66% | |
15.05% | |
13.53% | |
14.27% | |
16.31% | |
17.19% | |
19.76% | |
20.47% | |
21.80% | |
19.67% | |
15.48% | |
17.29% | |
17.87% | |
15.66% | |
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流动负债 |
26.65% |
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33.90% |
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27.28% |
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26.37% |
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27.81% |
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25.35% |
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26.10% |
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24.65% |
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24.11% |
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26.12% |
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27.66% |
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26.50% |
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29.13% |
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30.94% |
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27.61% |
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29.75% |
|
35.00% |
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32.72% |
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29.79% |
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28.41% |
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26.34% |
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26.53% |
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27.00% |
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25.75% |
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长期债务，不包括当前到期的债务 |
30.40% | |
22.58% | |
24.65% | |
25.55% | |
24.60% | |
24.29% | |
23.82% | |
24.41% | |
25.20% | |
27.57% | |
25.07% | |
27.44% | |
27.64% | |
25.45% | |
25.99% | |
18.76% | |
22.01% | |
22.30% | |
26.61% | |
26.80% | |
26.74% | |
26.33% | |
26.77% | |
27.72% | |
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长期经营租赁负债 |
7.25% | |
7.63% | |
8.48% | |
8.91% | |
8.93% | |
9.12% | |
9.19% | |
9.61% | |
9.79% | |
11.05% | |
11.81% | |
12.90% | |
12.81% | |
12.46% | |
12.92% | |
15.13% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
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其他非流动负债 |
8.30% | |
6.41% | |
7.17% | |
7.53% | |
7.90% | |
8.23% | |
8.77% | |
9.10% | |
9.27% | |
7.34% | |
7.61% | |
8.13% | |
8.14% | |
7.42% | |
7.82% | |
6.82% | |
9.46% | |
9.28% | |
9.42% | |
9.48% | |
9.44% | |
10.05% | |
9.82% | |
7.57% | |
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非流动负债 |
45.94% |
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36.62% |
|
40.30% |
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41.99% |
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41.43% |
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41.64% |
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41.78% |
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43.11% |
|
44.26% |
|
45.95% |
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44.50% |
|
48.47% |
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48.59% |
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45.33% |
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46.74% |
|
40.72% |
|
31.47% |
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31.58% |
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36.03% |
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36.28% |
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36.18% |
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36.38% |
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36.59% |
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35.30% |
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负债合计 |
72.59% |
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70.52% |
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67.58% |
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68.36% |
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69.24% |
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66.99% |
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67.88% |
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67.76% |
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68.38% |
|
72.07% |
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72.16% |
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74.97% |
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77.72% |
|
76.27% |
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74.35% |
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70.46% |
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66.47% |
|
64.30% |
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65.82% |
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64.68% |
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62.52% |
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62.91% |
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63.59% |
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61.05% |
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可赎回非控制性权益 |
3.55% | |
3.61% | |
3.95% | |
4.04% | |
4.03% | |
4.05% | |
3.80% | |
3.90% | |
3.90% | |
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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普通股，面值 0.01 美元 |
0.03% | |
0.03% | |
0.03% | |
0.03% | |
0.03% | |
0.03% | |
0.03% | |
0.03% | |
0.03% | |
0.03% | |
0.03% | |
0.03% | |
0.03% | |
0.03% | |
0.03% | |
0.04% | |
0.05% | |
0.05% | |
0.05% | |
0.05% | |
0.05% | |
0.05% | |
0.05% | |
0.05% | |
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实收资本 |
26.28% | |
26.87% | |
28.94% | |
29.39% | |
27.72% | |
26.90% | |
25.39% | |
25.25% | |
24.28% | |
26.29% | |
25.86% | |
27.44% | |
26.94% | |
25.92% | |
25.73% | |
29.25% | |
33.47% | |
33.49% | |
32.83% | |
32.41% | |
31.61% | |
30.62% | |
29.93% | |
30.04% | |
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留存收益 |
59.75% | |
62.78% | |
69.18% | |
70.96% | |
66.53% | |
65.90% | |
62.21% | |
59.61% | |
55.73% | |
57.39% | |
56.95% | |
58.54% | |
56.99% | |
57.70% | |
60.07% | |
67.35% | |
75.89% | |
77.21% | |
75.62% | |
73.11% | |
71.93% | |
70.44% | |
69.29% | |
71.73% | |
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累计其他综合亏损 |
-3.99% | |
-3.85% | |
-4.00% | |
-5.39% | |
-3.64% | |
-2.93% | |
-2.93% | |
-2.90% | |
-2.14% | |
-2.45% | |
-1.95% | |
-3.32% | |
-3.74% | |
-3.88% | |
-3.17% | |
-4.06% | |
-4.28% | |
-3.85% | |
-3.39% | |
-3.26% | |
-3.45% | |
-3.02% | |
-3.23% | |
-3.56% | |
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库存股，按成本计算 |
-58.21% | |
-59.95% | |
-65.68% | |
-67.39% | |
-63.90% | |
-61.11% | |
-56.54% | |
-53.82% | |
-50.33% | |
-53.48% | |
-53.22% | |
-57.83% | |
-58.10% | |
-56.20% | |
-57.16% | |
-63.22% | |
-71.78% | |
-71.42% | |
-71.14% | |
-67.18% | |
-62.83% | |
-61.20% | |
-59.82% | |
-59.47% | |
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股东权益，雅诗兰黛公司 |
23.85% |
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25.87% |
|
28.47% |
|
27.60% |
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26.73% |
|
28.79% |
|
28.16% |
|
28.18% |
|
27.57% |
|
27.78% |
|
27.67% |
|
24.87% |
|
22.13% |
|
23.57% |
|
25.50% |
|
29.36% |
|
33.34% |
|
35.48% |
|
33.97% |
|
35.13% |
|
37.30% |
|
36.89% |
|
36.22% |
|
38.77% |
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非控制性权益 |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.17% | |
0.15% | |
0.16% | |
0.15% | |
0.15% | |
0.18% | |
0.16% | |
0.15% | |
0.16% | |
0.15% | |
0.18% | |
0.19% | |
0.22% | |
0.21% | |
0.19% | |
0.18% | |
0.20% | |
0.19% | |
0.18% | |
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权益合计 |
23.85% |
|
25.87% |
|
28.47% |
|
27.60% |
|
26.73% |
|
28.96% |
|
28.32% |
|
28.34% |
|
27.72% |
|
27.93% |
|
27.84% |
|
25.03% |
|
22.28% |
|
23.73% |
|
25.65% |
|
29.54% |
|
33.53% |
|
35.70% |
|
34.18% |
|
35.32% |
|
37.48% |
|
37.09% |
|
36.41% |
|
38.95% |
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|
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负债总额、可赎回非控制性权益和权益 |
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% |
|
根据报告：
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), 10-K (报告日期： 2018-06-30), 10-Q (报告日期： 2018-03-31), 10-Q (报告日期： 2017-12-31), 10-Q (报告日期： 2017-09-30).
从整体趋势来看，样本期间的财务数据反映了公司资本结构及债务管理的逐步调整过程。在负债结构方面，流动负债占比在报告期内存在一定波动，特别是从2018年到2020年出现明显的上升，达到高点后逐渐下降，反映出公司在不同阶段对短期债务管理的变化，可能旨在优化流动性或应对市场变化。同时，长期债务的比例总体呈现出一定的下降趋势，尤其是在2020年后的数据中，显示出公司可能在偿还或减少长期债务，以改善财务稳健性。
在非流动负债方面，非流动负债占比在2018年和2019年时保持相对稳定，但在2020年以后有所下降，说明公司逐步减轻了长期负债负担，从而可能改善了财务结构的健康度。此外，随着短期流动负债的波动，公司的整体负债占比（负债总额占总权益比例）在报告期间体现出一定的上下波动，但总体趋势是在较高水平后逐步回落，表明偿债压力有所缓解，财务风险得以控制。
权益方面，股东权益占比在2017年到2021年间表现出震荡趋势，最低点出现在2021年，随后略有回升，但整体水平仍低于期间早期，反映公司股东权益的相对减薄。与此同时，库存股的比例在此期间持续上升，尤其是在2021年前后达到高点，表明公司可能通过回购股票增强股东价值或调节资本结构。然而，库存股比例的波动与股东权益的变化密切相关，表明公司在资本回购方面采取了较为积极的策略。
关于权益合计和股东权益，数据显示在2020年前后占比有所下降，特别是2021年，权益比例最低，随后略有反弹，但仍低于早期水平。这可能是由累积亏损、留存收益变化或股票回购行为所致。累计其他综合亏损在样本期间显示出负值，逐渐扩大，反映出公司在某些时期存在转化为亏损的压力，需要关注其盈利能力和财务稳定性。
综上所述，公司财务结构在样本期间经历了逐步优化过程，通过调整债务比例、减少长期债务及强化权益基础，表现出资本结构向更稳健方向改善的迹象。尽管短期债务波动明显，整体资产负债比率趋于稳定，显示出公司在财务管理上的积极调整。同时，权益方面的变化提示公司可能在股东价值管理方面采取了股票回购等措施，旨在提高股东回报，但同时也需要关注其累积亏损对未来财务稳健性可能产生的影响。】
