Hess Corp.、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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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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应付帐款 |
1.84% | |
1.57% | |
1.57% | |
1.31% | |
1.48% | |
1.69% | |
1.58% | |
1.07% | |
1.08% | |
0.93% | |
0.91% | |
1.06% | |
1.05% | |
1.57% | |
2.08% | |
1.89% | |
1.83% | |
1.63% | |
1.84% | |
2.31% | |
1.78% | |
1.69% | |
1.70% | |
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应计负债 |
8.42% | |
7.89% | |
7.58% | |
8.48% | |
7.87% | |
8.22% | |
8.83% | |
8.34% | |
8.10% | |
7.72% | |
6.62% | |
6.65% | |
5.66% | |
5.68% | |
6.44% | |
8.28% | |
7.26% | |
7.10% | |
6.30% | |
7.28% | |
6.49% | |
6.74% | |
5.67% | |
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应交税费 |
0.47% | |
0.31% | |
0.27% | |
0.22% | |
0.77% | |
0.67% | |
0.65% | |
2.57% | |
1.84% | |
1.40% | |
0.89% | |
0.43% | |
0.24% | |
0.17% | |
0.16% | |
0.45% | |
0.48% | |
0.44% | |
0.41% | |
0.38% | |
0.45% | |
0.23% | |
0.37% | |
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长期债务的流动部分 |
1.32% | |
0.04% | |
0.02% | |
0.01% | |
0.00% | |
0.00% | |
0.11% | |
2.52% | |
2.64% | |
2.67% | |
0.07% | |
0.05% | |
0.04% | |
0.03% | |
0.01% | |
0.00% | |
0.07% | |
0.06% | |
0.06% | |
0.31% | |
0.40% | |
0.41% | |
0.89% | |
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经营租赁和融资租赁债务的当期部分 |
0.86% | |
1.00% | |
1.08% | |
1.02% | |
0.56% | |
0.54% | |
0.46% | |
0.43% | |
0.45% | |
0.47% | |
0.44% | |
0.43% | |
0.52% | |
0.55% | |
0.70% | |
0.91% | |
1.20% | |
1.52% | |
1.85% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
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流动负债 |
12.91% |
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10.81% |
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10.52% |
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11.04% |
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10.68% |
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11.12% |
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11.63% |
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14.94% |
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14.10% |
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13.18% |
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8.92% |
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8.62% |
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7.52% |
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8.00% |
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9.40% |
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11.52% |
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10.84% |
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10.75% |
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10.46% |
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10.28% |
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9.12% |
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9.06% |
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8.63% |
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长期债务，不包括流动部分 |
35.52% | |
38.05% | |
38.21% | |
38.16% | |
38.36% | |
39.34% | |
40.07% | |
38.71% | |
41.01% | |
40.24% | |
43.65% | |
44.03% | |
43.65% | |
41.98% | |
39.54% | |
32.79% | |
30.17% | |
30.01% | |
30.16% | |
30.82% | |
30.79% | |
29.59% | |
28.87% | |
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长期经营租赁义务 |
1.69% | |
1.83% | |
1.92% | |
2.16% | |
2.13% | |
2.16% | |
1.92% | |
1.92% | |
2.10% | |
2.20% | |
2.31% | |
2.54% | |
1.76% | |
1.79% | |
1.72% | |
1.62% | |
1.72% | |
1.82% | |
2.01% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
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长期融资租赁义务 |
0.70% | |
0.76% | |
0.79% | |
0.83% | |
0.85% | |
0.90% | |
0.98% | |
0.97% | |
1.05% | |
1.10% | |
1.13% | |
1.17% | |
1.18% | |
1.17% | |
1.12% | |
1.09% | |
1.12% | |
1.13% | |
1.15% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
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递延所得税 |
2.37% | |
2.24% | |
2.07% | |
1.93% | |
2.79% | |
2.57% | |
2.10% | |
1.87% | |
1.78% | |
1.66% | |
1.71% | |
1.82% | |
1.67% | |
1.63% | |
1.58% | |
1.91% | |
1.90% | |
1.93% | |
1.93% | |
1.96% | |
1.98% | |
1.98% | |
1.93% | |
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资产报废义务 |
4.80% | |
4.32% | |
4.79% | |
4.77% | |
4.91% | |
4.85% | |
5.23% | |
4.90% | |
4.30% | |
3.80% | |
4.00% | |
4.75% | |
4.91% | |
4.83% | |
4.48% | |
4.12% | |
3.93% | |
3.40% | |
3.43% | |
3.46% | |
3.60% | |
3.60% | |
3.51% | |
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其他负债和递延贷项 |
1.92% | |
1.95% | |
1.95% | |
1.96% | |
2.41% | |
2.44% | |
2.45% | |
2.45% | |
3.56% | |
3.75% | |
3.22% | |
3.42% | |
3.03% | |
2.92% | |
2.67% | |
2.39% | |
3.28% | |
2.42% | |
2.26% | |
2.68% | |
3.06% | |
2.95% | |
2.99% | |
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非流动负债 |
47.01% |
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49.15% |
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49.73% |
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49.79% |
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51.46% |
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52.25% |
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52.77% |
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50.82% |
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53.80% |
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52.73% |
|
56.03% |
|
57.72% |
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56.20% |
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54.31% |
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51.13% |
|
43.92% |
|
42.12% |
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40.71% |
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40.95% |
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38.92% |
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39.42% |
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38.12% |
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37.29% |
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负债合计 |
59.92% |
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59.96% |
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60.25% |
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60.84% |
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62.14% |
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63.37% |
|
64.40% |
|
65.75% |
|
67.90% |
|
65.92% |
|
64.95% |
|
66.34% |
|
63.72% |
|
62.31% |
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60.53% |
|
55.44% |
|
52.95% |
|
51.46% |
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51.40% |
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49.20% |
|
48.54% |
|
47.19% |
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45.92% |
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优先股，面值 1.00 美元 |
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% | |
0.00% | |
0.00% | |
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普通股，面值 1.00 美元 |
1.32% | |
1.38% | |
1.40% | |
1.41% | |
1.42% | |
1.46% | |
1.57% | |
1.51% | |
1.59% | |
1.62% | |
1.63% | |
1.63% | |
1.62% | |
1.57% | |
1.48% | |
1.40% | |
1.41% | |
1.40% | |
1.40% | |
1.36% | |
1.38% | |
1.40% | |
1.40% | |
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超过面值的资本 |
27.92% | |
28.98% | |
28.51% | |
28.61% | |
28.77% | |
29.44% | |
30.73% | |
29.33% | |
30.29% | |
30.57% | |
30.49% | |
30.20% | |
29.88% | |
28.91% | |
27.19% | |
25.67% | |
25.63% | |
25.41% | |
25.24% | |
25.13% | |
25.36% | |
25.63% | |
25.83% | |
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留存收益 |
8.79% | |
7.51% | |
7.69% | |
6.79% | |
6.26% | |
5.08% | |
3.43% | |
1.85% | |
0.99% | |
0.81% | |
1.61% | |
0.69% | |
1.60% | |
3.20% | |
4.93% | |
16.23% | |
17.73% | |
19.01% | |
19.37% | |
19.86% | |
20.54% | |
21.86% | |
23.41% | |
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累计其他综合收益（亏损） |
-0.83% | |
-0.66% | |
-0.52% | |
-0.60% | |
-1.52% | |
-2.29% | |
-3.87% | |
-1.98% | |
-4.08% | |
-4.36% | |
-4.09% | |
-4.01% | |
-1.91% | |
-0.96% | |
1.15% | |
-3.21% | |
-3.59% | |
-2.99% | |
-2.99% | |
-1.43% | |
-2.34% | |
-2.43% | |
-2.59% | |
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Hess Corporation 股东权益合计 |
37.20% |
|
37.21% |
|
37.07% |
|
36.21% |
|
34.93% |
|
33.69% |
|
31.86% |
|
30.71% |
|
28.78% |
|
28.63% |
|
29.63% |
|
28.51% |
|
31.19% |
|
32.72% |
|
34.75% |
|
40.09% |
|
41.18% |
|
42.84% |
|
43.02% |
|
44.93% |
|
44.95% |
|
46.46% |
|
48.05% |
|
|
|
非控制性权益 |
2.88% | |
2.83% | |
2.68% | |
2.95% | |
2.93% | |
2.94% | |
3.74% | |
3.54% | |
3.32% | |
5.45% | |
5.42% | |
5.15% | |
5.09% | |
4.97% | |
4.72% | |
4.47% | |
5.87% | |
5.70% | |
5.58% | |
5.87% | |
6.50% | |
6.35% | |
6.03% | |
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|
权益合计 |
40.08% |
|
40.04% |
|
39.75% |
|
39.16% |
|
37.86% |
|
36.63% |
|
35.60% |
|
34.25% |
|
32.10% |
|
34.08% |
|
35.05% |
|
33.66% |
|
36.28% |
|
37.69% |
|
39.47% |
|
44.56% |
|
47.05% |
|
48.54% |
|
48.60% |
|
50.80% |
|
51.46% |
|
52.81% |
|
54.08% |
|
|
|
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% |
|
100.00% |
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根据报告：
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), 10-K (报告日期： 2019-12-31), 10-Q (报告日期： 2019-09-30), 10-Q (报告日期： 2019-06-30), 10-Q (报告日期： 2019-03-31), 10-K (报告日期： 2018-12-31), 10-Q (报告日期： 2018-09-30), 10-Q (报告日期： 2018-06-30), 10-Q (报告日期： 2018-03-31).
从提供的财务数据可以观察到，该企业在近期的财务结构中，负债总额占比较高，并且有逐步增加的趋势。具体而言，负债合计占总负债和权益的比例从2018年3月的45.92%逐步上升至2023年9月的59.92%，显示出企业在经营过程中不断增加负债规模，可能是为了扩大生产、进行资本支出或优化融资结构。特别是长期债务（不包括流动部分）的比例从2018年的28.87%增加到2023年的38.05%，表明企业倾向于更大规模的长期融资，可能旨在支持长期项目或减轻短期偿债压力。
流动负债占比在观察期内也呈现逐步上升的态势，从2018年的8.63%升至2023年的12.91%，反映出企业的短期债务压力有所增加。与此同时，非流动负债比例亦持续上升，尤其是长期债务比重不断提高，表明企业已逐渐依赖于长期融资来支持其资产和运营。
在股东权益方面，企业的权益合计比例从2018年的54.08%逐步下降至2023年的40.08%。留存收益部分也表现出明显的减少趋势，从2018年的23.41%降至2023年的8.79%，特别是在2020至2022年期间，下降较为显著。这可能反映出企业在此期间进行了大量分红或其他权益减少行为，或是因亏损使得留存收益缩水。除了权益比例的降低外，累计其他综合收益（亏损）在2019年出现正值后，逐渐回归负值，显示出企业在某些期间面临市场或汇率变动带来的负面影响。
从负债结构来看，应付帐款和应计负债的比例在整体负债中占比较低且较为稳定，显示短期偿债压力总体可控。然而，递延所得税和资产报废义务等长期负债比例保持相对稳定，反映出企业在税务和资产处置方面的规划较为明确。租赁相关负债（经营租赁和融资租赁债务）在观察期内呈现逐渐上升的态势，尤其是后期占比逐步扩大，提示企业采用租赁方式融资或资产获取的方式有所增加，可能为资产负债表结构调整或财务策略的一部分。
整体来看，企业在扩张过程中逐步增加长期债务，短期负债压力逐渐显现，同时权益资本比例逐步下降，说明企业负债依赖度提升，资本结构趋于债务密集。而权益的减少及留存收益的缩减，可能影响企业未来的财务稳定性和风险承受能力。此外，税费及其他负债的比例变化相对平稳，表明在财务管理方面保持一定的稳定性，但应关注长短期债务的比重变化带来的财务风险。
