Hewlett Packard Enterprise Co.、合并资产负债表结构：负债和股东权益（季度数据）
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2024年4月30日 |
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2024年1月31日 |
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2023年10月31日 |
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2023年7月31日 |
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2023年4月30日 |
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2023年1月31日 |
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2022年10月31日 |
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2022年7月31日 |
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2022年4月30日 |
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2022年1月31日 |
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2021年10月31日 |
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2021年7月31日 |
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2021年4月30日 |
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2021年1月31日 |
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2020年10月31日 |
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2020年7月31日 |
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2020年4月30日 |
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2020年1月31日 |
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2019年10月31日 |
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2019年7月31日 |
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2019年4月30日 |
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2019年1月31日 |
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2018年10月31日 |
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2018年7月31日 |
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2018年4月30日 |
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2018年1月31日 |
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应付票据和短期借款 |
6.31% | |
8.46% | |
8.52% | |
7.95% | |
9.01% | |
9.62% | |
8.07% | |
8.22% | |
8.16% | |
6.56% | |
6.16% | |
6.62% | |
6.52% | |
6.97% | |
6.95% | |
9.83% | |
9.47% | |
8.63% | |
8.54% | |
4.35% | |
4.13% | |
4.01% | |
3.61% | |
4.04% | |
6.44% | |
6.35% | |
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应付帐款 |
16.95% | |
13.86% | |
12.49% | |
9.93% | |
9.90% | |
11.76% | |
15.26% | |
11.90% | |
10.07% | |
11.32% | |
12.14% | |
11.56% | |
10.22% | |
9.72% | |
9.97% | |
10.30% | |
10.06% | |
10.21% | |
10.80% | |
10.25% | |
10.72% | |
11.18% | |
10.98% | |
10.68% | |
10.42% | |
9.65% | |
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员工薪酬和福利 |
1.82% | |
1.75% | |
3.02% | |
2.78% | |
2.59% | |
2.31% | |
2.45% | |
2.15% | |
2.13% | |
2.00% | |
3.08% | |
2.81% | |
2.58% | |
2.15% | |
2.58% | |
2.03% | |
1.78% | |
1.93% | |
2.94% | |
2.86% | |
2.47% | |
2.21% | |
2.54% | |
2.06% | |
1.99% | |
1.68% | |
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收入税 |
0.30% | |
0.31% | |
0.27% | |
0.38% | |
0.36% | |
0.38% | |
0.31% | |
0.25% | |
0.27% | |
0.29% | |
0.29% | |
0.27% | |
0.25% | |
0.22% | |
0.27% | |
0.35% | |
0.37% | |
0.33% | |
0.36% | |
0.32% | |
0.46% | |
0.57% | |
0.68% | |
0.84% | |
0.73% | |
0.67% | |
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递延收入 |
6.34% | |
6.34% | |
6.40% | |
6.48% | |
6.52% | |
6.36% | |
6.04% | |
6.03% | |
6.12% | |
5.97% | |
5.91% | |
6.08% | |
6.31% | |
6.44% | |
6.35% | |
5.74% | |
5.99% | |
6.25% | |
6.24% | |
6.35% | |
6.14% | |
6.09% | |
5.73% | |
5.51% | |
5.28% | |
5.09% | |
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应计重组 |
0.16% | |
0.21% | |
0.31% | |
0.26% | |
0.30% | |
0.33% | |
0.34% | |
0.28% | |
0.32% | |
0.39% | |
0.50% | |
0.47% | |
0.43% | |
0.45% | |
0.68% | |
0.66% | |
0.36% | |
0.35% | |
0.38% | |
0.44% | |
0.38% | |
0.46% | |
0.53% | |
0.45% | |
0.48% | |
0.67% | |
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其他应计负债 |
7.90% | |
7.69% | |
7.28% | |
7.96% | |
7.78% | |
7.88% | |
8.10% | |
8.10% | |
8.77% | |
8.85% | |
7.77% | |
6.98% | |
6.91% | |
7.59% | |
7.90% | |
8.19% | |
9.02% | |
8.19% | |
7.73% | |
9.23% | |
7.13% | |
7.28% | |
6.92% | |
6.68% | |
6.53% | |
7.29% | |
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流动负债 |
39.77% |
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38.62% |
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38.29% |
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35.75% |
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36.46% |
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38.63% |
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40.57% |
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36.93% |
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35.85% |
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35.38% |
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35.85% |
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34.80% |
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33.22% |
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33.55% |
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34.69% |
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37.11% |
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37.05% |
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35.90% |
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36.98% |
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33.80% |
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31.44% |
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31.80% |
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30.99% |
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30.27% |
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31.87% |
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31.39% |
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长期债务 |
12.54% | |
13.38% | |
13.10% | |
15.72% | |
15.07% | |
13.63% | |
13.75% | |
15.84% | |
15.81% | |
17.76% | |
17.15% | |
22.13% | |
22.71% | |
22.38% | |
22.56% | |
23.58% | |
21.19% | |
17.92% | |
18.14% | |
20.59% | |
20.20% | |
19.86% | |
18.27% | |
17.32% | |
16.65% | |
16.29% | |
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其他非流动负债 |
11.28% | |
11.36% | |
11.45% | |
11.88% | |
11.71% | |
11.65% | |
10.83% | |
11.40% | |
11.80% | |
11.68% | |
12.30% | |
12.82% | |
13.38% | |
13.65% | |
12.95% | |
11.49% | |
11.94% | |
13.18% | |
11.78% | |
10.97% | |
12.69% | |
12.91% | |
12.41% | |
11.62% | |
11.45% | |
13.38% | |
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非流动负债 |
23.83% |
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24.74% |
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24.55% |
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27.60% |
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26.78% |
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25.28% |
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24.58% |
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27.24% |
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27.61% |
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29.44% |
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29.45% |
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34.95% |
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36.10% |
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36.03% |
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35.51% |
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35.07% |
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33.13% |
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31.10% |
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29.91% |
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31.56% |
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32.89% |
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32.78% |
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30.67% |
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28.94% |
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28.10% |
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29.68% |
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负债合计 |
63.60% |
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63.37% |
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62.84% |
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63.35% |
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63.24% |
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63.91% |
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65.15% |
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64.17% |
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63.46% |
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64.81% |
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65.31% |
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69.75% |
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69.31% |
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69.58% |
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70.20% |
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72.17% |
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70.18% |
|
67.00% |
|
66.90% |
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65.37% |
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64.33% |
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64.58% |
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61.66% |
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59.21% |
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59.97% |
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61.07% |
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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% | |
0.02% | |
0.03% | |
0.03% | |
0.03% | |
0.03% | |
0.03% | |
0.03% | |
0.03% | |
0.03% | |
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额外实收资本 |
47.41% | |
48.19% | |
49.34% | |
49.97% | |
50.90% | |
50.83% | |
49.54% | |
49.16% | |
50.55% | |
49.11% | |
49.34% | |
50.73% | |
52.72% | |
53.18% | |
52.49% | |
48.55% | |
51.74% | |
54.14% | |
54.91% | |
56.40% | |
56.96% | |
57.20% | |
54.68% | |
54.49% | |
53.79% | |
53.47% | |
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累计赤字 |
-6.00% | |
-6.36% | |
-6.90% | |
-7.86% | |
-8.54% | |
-9.00% | |
-9.37% | |
-8.48% | |
-9.13% | |
-9.05% | |
-9.70% | |
-14.16% | |
-15.20% | |
-15.59% | |
-15.50% | |
-14.38% | |
-15.38% | |
-14.19% | |
-14.73% | |
-15.68% | |
-15.18% | |
-15.52% | |
-10.63% | |
-8.73% | |
-8.86% | |
-9.83% | |
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累计其他综合亏损 |
-5.12% | |
-5.30% | |
-5.40% | |
-5.58% | |
-5.72% | |
-5.86% | |
-5.42% | |
-4.96% | |
-4.99% | |
-4.97% | |
-5.05% | |
-6.43% | |
-6.95% | |
-7.29% | |
-7.29% | |
-6.45% | |
-6.65% | |
-7.08% | |
-7.19% | |
-6.21% | |
-6.22% | |
-6.36% | |
-5.80% | |
-5.05% | |
-4.98% | |
-4.80% | |
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HPE 股东权益总额 |
36.31% |
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36.54% |
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37.06% |
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36.55% |
|
36.66% |
|
36.00% |
|
34.77% |
|
35.74% |
|
36.45% |
|
35.11% |
|
34.61% |
|
30.16% |
|
30.59% |
|
30.33% |
|
29.71% |
|
27.74% |
|
29.73% |
|
32.90% |
|
33.01% |
|
34.54% |
|
35.58% |
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35.34% |
|
38.27% |
|
40.73% |
|
39.97% |
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38.87% |
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非控制性权益 |
0.09% | |
0.09% | |
0.10% | |
0.10% | |
0.10% | |
0.09% | |
0.08% | |
0.09% | |
0.09% | |
0.08% | |
0.08% | |
0.09% | |
0.09% | |
0.09% | |
0.09% | |
0.09% | |
0.09% | |
0.10% | |
0.10% | |
0.09% | |
0.08% | |
0.08% | |
0.06% | |
0.06% | |
0.06% | |
0.06% | |
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股东权益合计 |
36.40% |
|
36.63% |
|
37.16% |
|
36.65% |
|
36.76% |
|
36.09% |
|
34.85% |
|
35.83% |
|
36.54% |
|
35.19% |
|
34.69% |
|
30.25% |
|
30.69% |
|
30.42% |
|
29.80% |
|
27.83% |
|
29.82% |
|
33.00% |
|
33.10% |
|
34.63% |
|
35.67% |
|
35.42% |
|
38.34% |
|
40.79% |
|
40.03% |
|
38.93% |
|
|
|
负债总额和股东权益 |
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% |
|
100.00% |
|
100.00% |
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根据报告：
10-Q (报告日期： 2024-04-30), 10-Q (报告日期： 2024-01-31), 10-K (报告日期： 2023-10-31), 10-Q (报告日期： 2023-07-31), 10-Q (报告日期： 2023-04-30), 10-Q (报告日期： 2023-01-31), 10-K (报告日期： 2022-10-31), 10-Q (报告日期： 2022-07-31), 10-Q (报告日期： 2022-04-30), 10-Q (报告日期： 2022-01-31), 10-K (报告日期： 2021-10-31), 10-Q (报告日期： 2021-07-31), 10-Q (报告日期： 2021-04-30), 10-Q (报告日期： 2021-01-31), 10-K (报告日期： 2020-10-31), 10-Q (报告日期： 2020-07-31), 10-Q (报告日期： 2020-04-30), 10-Q (报告日期： 2020-01-31), 10-K (报告日期： 2019-10-31), 10-Q (报告日期： 2019-07-31), 10-Q (报告日期： 2019-04-30), 10-Q (报告日期： 2019-01-31), 10-K (报告日期： 2018-10-31), 10-Q (报告日期： 2018-07-31), 10-Q (报告日期： 2018-04-30), 10-Q (报告日期： 2018-01-31).
从财务数据的趋势来看，该公司在报告期内负债结构发生了一定的变化，且整体财务杠杆水平存在波动。应付票据和短期借款占比整体较低，且在部分时期明显上升至约8%以上，反映出短期融资压力或流动性安排的调整；而应付账款比例则逐步增加，最高达到约16.95%，显示供应链或采购负债的增长，可能与营运资金需求变化相关。
在长期债务方面，其比例整体呈现下降的趋势，从2020年之前的接近22%逐步降低至13%左右，暗示公司逐步减少了外部长债负债或偿还计划的落实。非流动负债的比例亦显示出一段时间的收缩，尤其在2023年后，比例有所降低，反映出减轻长期债务负担或优化资本结构的措施。
股东权益方面，累计赤字指标持续改善，从2020年起逐步缩小，显示公司在盈利改善或亏损累积管理方面取得一定成效。股东权益总额占比在2020年前后较低，之后逐渐回升至36%以上，说明公司的权益资本正在逐步增强，资本结构趋于稳健。
负债总额相较权益的比例持续偏高，维持在60%以上，表明公司依然依赖负债融资来支撑业务，且流动负债的比例较高，尤其在2022年后升至40%以上，反映出短期债务压力。但在整体的资本结构中，权益部分有持续改善的迹象。
公司在部分财务负债类别如应付账款和应付票据的比例呈现一定的上升趋势，而在长期债务方面则有所减少，可能指向从外部借款向供应链负债的转移。此外，财务结构中的其他应计负债和递延收入占比较为稳定，未见明显剧烈变化，反映出在财务安排中保持一定的稳健性。
综上所述，该公司在过去几年中逐步调整其债务结构，债务杠杆有所下降，权益资本逐步增强，这有助于整体财务风险的降低。然而，短期负债和应付账款的比例仍在增加，提示在营运资金管理方面持续面临压力。公司财务战略应持续优化资本配置，降低短期财务风险，并继续推动盈利能力改善以实现长期稳定的财务健康状态。
