Freeport-McMoRan 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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应付账款和应计负债 |
7.59% | |
7.28% | |
7.40% | |
6.90% | |
7.16% | |
6.78% | |
7.10% | |
7.21% | |
7.15% | |
7.54% | |
7.88% | |
7.91% | |
7.69% | |
6.48% | |
7.28% | |
6.29% | |
6.84% | |
6.57% | |
6.43% | |
6.16% | |
6.14% | |
6.13% | |
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应计所得税 |
0.69% | |
1.53% | |
1.57% | |
1.94% | |
1.64% | |
2.44% | |
1.50% | |
0.95% | |
1.04% | |
1.66% | |
1.46% | |
0.88% | |
1.01% | |
2.85% | |
3.21% | |
2.64% | |
2.02% | |
1.48% | |
0.77% | |
0.29% | |
0.12% | |
0.32% | |
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流动债务部分 |
0.60% | |
0.88% | |
0.07% | |
1.39% | |
1.41% | |
1.42% | |
1.46% | |
0.07% | |
0.07% | |
0.10% | |
2.03% | |
2.07% | |
2.07% | |
2.80% | |
0.77% | |
1.91% | |
2.33% | |
1.50% | |
0.08% | |
0.11% | |
0.22% | |
0.61% | |
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当前部分的环境和资产报废义务 |
0.53% | |
0.53% | |
0.58% | |
0.66% | |
0.63% | |
0.60% | |
0.60% | |
0.76% | |
0.71% | |
0.65% | |
0.63% | |
0.73% | |
0.63% | |
0.65% | |
0.55% | |
0.70% | |
0.74% | |
0.76% | |
0.83% | |
0.97% | |
0.74% | |
0.76% | |
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应付股利 |
0.39% | |
0.39% | |
0.40% | |
0.39% | |
0.40% | |
0.40% | |
0.42% | |
0.42% | |
0.43% | |
0.43% | |
0.42% | |
0.43% | |
0.43% | |
0.45% | |
0.46% | |
0.24% | |
0.24% | |
0.25% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
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流动负债 |
9.79% |
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10.61% |
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10.02% |
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11.28% |
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11.23% |
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11.63% |
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11.07% |
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9.41% |
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9.41% |
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10.37% |
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12.42% |
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12.02% |
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11.84% |
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13.22% |
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12.27% |
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11.77% |
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12.16% |
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10.57% |
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8.11% |
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7.53% |
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7.22% |
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7.81% |
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长期债务，减去流动部分 |
15.78% | |
15.90% | |
16.24% | |
16.08% | |
15.85% | |
15.97% | |
16.49% | |
18.14% | |
18.58% | |
18.83% | |
18.76% | |
19.34% | |
20.06% | |
16.91% | |
18.90% | |
18.69% | |
19.01% | |
20.97% | |
22.96% | |
24.29% | |
24.42% | |
24.44% | |
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环境和资产报废义务，减去流动部分 |
9.67% | |
9.69% | |
9.85% | |
9.21% | |
9.30% | |
9.33% | |
8.81% | |
8.99% | |
8.97% | |
8.83% | |
8.74% | |
8.46% | |
8.32% | |
8.49% | |
8.57% | |
7.86% | |
8.19% | |
8.52% | |
8.79% | |
8.99% | |
9.36% | |
9.34% | |
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递延所得税 |
7.81% | |
7.86% | |
7.98% | |
8.11% | |
8.22% | |
8.30% | |
8.48% | |
8.52% | |
8.53% | |
8.46% | |
8.36% | |
8.64% | |
8.57% | |
8.77% | |
8.82% | |
9.59% | |
9.87% | |
10.19% | |
10.46% | |
10.52% | |
10.39% | |
10.16% | |
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其他责任 |
3.86% | |
3.79% | |
3.44% | |
3.22% | |
2.89% | |
2.90% | |
3.14% | |
3.29% | |
3.39% | |
3.14% | |
3.06% | |
3.10% | |
3.22% | |
3.39% | |
3.50% | |
4.06% | |
4.69% | |
4.90% | |
5.38% | |
5.94% | |
5.96% | |
6.06% | |
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非流动负债 |
37.11% |
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37.24% |
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37.51% |
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36.62% |
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36.26% |
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36.51% |
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36.91% |
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38.94% |
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39.47% |
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39.25% |
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38.90% |
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39.55% |
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40.18% |
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37.55% |
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39.80% |
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40.21% |
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41.76% |
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44.59% |
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47.60% |
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49.74% |
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50.13% |
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50.01% |
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负债合计 |
46.90% |
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47.85% |
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47.53% |
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47.90% |
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47.50% |
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48.14% |
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47.99% |
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48.35% |
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48.87% |
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49.62% |
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51.32% |
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51.57% |
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52.01% |
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50.77% |
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52.07% |
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51.98% |
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53.92% |
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55.15% |
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55.70% |
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57.27% |
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57.36% |
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57.82% |
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普通股 |
0.29% | |
0.29% | |
0.30% | |
0.29% | |
0.30% | |
0.30% | |
0.31% | |
0.31% | |
0.32% | |
0.32% | |
0.32% | |
0.32% | |
0.32% | |
0.33% | |
0.33% | |
0.34% | |
0.35% | |
0.37% | |
0.38% | |
0.38% | |
0.39% | |
0.39% | |
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超过面值的资本 |
41.85% | |
42.17% | |
43.39% | |
43.32% | |
44.52% | |
45.18% | |
46.92% | |
48.08% | |
49.16% | |
49.55% | |
49.56% | |
51.04% | |
51.21% | |
52.91% | |
53.88% | |
55.47% | |
57.41% | |
59.76% | |
61.78% | |
63.10% | |
64.39% | |
64.34% | |
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留存收益（累计赤字） |
1.31% | |
0.32% | |
-0.31% | |
-0.80% | |
-1.78% | |
-2.93% | |
-3.92% | |
-4.74% | |
-5.70% | |
-6.37% | |
-7.65% | |
-9.22% | |
-9.99% | |
-11.98% | |
-15.36% | |
-18.08% | |
-21.74% | |
-25.12% | |
-27.72% | |
-30.14% | |
-31.61% | |
-31.75% | |
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累计其他综合亏损 |
-0.55% | |
-0.56% | |
-0.57% | |
-0.49% | |
-0.50% | |
-0.51% | |
-0.52% | |
-0.61% | |
-0.62% | |
-0.63% | |
-0.63% | |
-0.77% | |
-0.77% | |
-0.79% | |
-0.81% | |
-1.22% | |
-1.27% | |
-1.33% | |
-1.38% | |
-1.77% | |
-1.62% | |
-1.66% | |
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库存中持有的普通股 |
-10.66% | |
-10.66% | |
-10.75% | |
-10.64% | |
-10.68% | |
-10.73% | |
-10.99% | |
-11.18% | |
-11.33% | |
-11.33% | |
-11.16% | |
-11.42% | |
-11.05% | |
-10.02% | |
-8.94% | |
-8.05% | |
-8.31% | |
-8.65% | |
-8.92% | |
-9.10% | |
-9.29% | |
-9.30% | |
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股东权益 |
32.23% |
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31.57% |
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32.05% |
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31.68% |
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31.86% |
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31.32% |
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31.79% |
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31.87% |
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31.83% |
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31.54% |
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30.44% |
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29.95% |
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29.71% |
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30.44% |
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29.11% |
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28.46% |
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26.43% |
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25.02% |
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24.14% |
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22.47% |
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22.26% |
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22.02% |
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非控制性权益 |
20.87% | |
20.57% | |
20.41% | |
20.43% | |
20.65% | |
20.54% | |
20.22% | |
19.78% | |
19.30% | |
18.84% | |
18.23% | |
18.48% | |
18.27% | |
18.79% | |
18.82% | |
19.56% | |
19.64% | |
19.83% | |
20.15% | |
20.26% | |
20.39% | |
20.16% | |
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权益合计 |
53.10% |
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52.15% |
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52.47% |
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52.10% |
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52.50% |
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51.86% |
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52.01% |
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51.65% |
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51.13% |
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50.38% |
|
48.68% |
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48.43% |
|
47.99% |
|
49.23% |
|
47.93% |
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48.02% |
|
46.08% |
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44.85% |
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44.30% |
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42.73% |
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42.64% |
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42.18% |
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负债和权益合计 |
100.00% |
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100.00% |
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100.00% |
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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).
从所提供的财务数据中可以观察到，公司整体负债结构和权益变化呈现一定的趋势。首先，公司的总负债占比逐步下降，从2020年3月的57.82%下降到2025年6月的46.9%，表明公司在扩张过程中逐步改善资产负债结构，减轻了整体债务压力。这一变化可能反映公司偿债能力增强或债务管理策略的调整。
在负债组成方面，长期债务（减去流动部分）占比持续下降，从2020年的24.44%减少至2025年的15.78%，显示公司逐步减少了长期债务的比例，可能通过偿还债务或优化融资结构实现。此外，流动负债占比虽有波动，但整体维持在较低水平，特别是在2023年以后趋于稳定，说明短期偿债压力未显著增加。
应付账款和应计负债占比略有上升趋势，尤其在2020年末至2022年期间有所增长，说明公司可能保持了较为宽松的应付账款政策以增强现金流。在2023年之后，这一比例保持平稳，为公司财务灵活性提供一定保障。
关于非流动负债的占比，数据呈现出缓慢的下降趋势，从2020年的50.01%减少至2025年的36.26%，体现公司在财务结构优化方面的努力，减少了对非流动负债的依赖，有助于增强财务稳定和偿债能力。
股东权益占比稳步上升，从2020年的22.02%增加到2025年的31.57%，显示公司通过盈利积累或发行权益融资不断增加股东权益，增强了资本基础。这一变化也有助于改善公司整体资本结构，降低财务风险。
累计留存收益已从负值逐渐向正值转变，反映出公司经营逐步走出亏损状态，盈利能力改善。2024年及之后，留存收益占比进入正值，表明公司财务状况持续向好，为未来投资和偿债提供了更坚实的基础。
权益合计（股东权益和非控制权益合计）占比持续增长，从2020年的42.18%上升至2025年的约52%以上，进一步表明公司资本结构向着权益偏重的方向发展，有助于增强财务稳健性和抗风险能力。
综合来看，公司在逐步减少负债依赖特别是长期债务的同时，增强了股东权益和留存收益，整体财务结构展现出向更加稳健和可持续的发展路径。未来的财务策略似乎更倾向于增强资本基础和控制负债水平，从而为长期增长提供更为稳固的财务基础。
