IQVIA Holdings 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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应付账款和应计费用 |
12.06% | |
11.55% | |
12.21% | |
13.09% | |
12.27% | |
11.66% | |
11.28% | |
12.07% | |
11.08% | |
11.51% | |
11.52% | |
11.45% | |
10.32% | |
9.90% | |
10.33% | |
10.80% | |
9.57% | |
9.27% | |
9.18% | |
10.18% | |
9.61% | |
8.83% | |
8.80% | |
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非劳动收入 |
7.08% | |
7.08% | |
7.10% | |
7.09% | |
7.60% | |
7.41% | |
7.72% | |
7.39% | |
7.60% | |
6.67% | |
6.35% | |
5.10% | |
4.98% | |
4.58% | |
4.49% | |
4.36% | |
4.17% | |
4.05% | |
4.20% | |
4.47% | |
4.37% | |
4.15% | |
4.02% | |
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应交所得税 |
0.66% | |
0.80% | |
0.73% | |
0.64% | |
0.51% | |
0.48% | |
0.54% | |
0.55% | |
0.22% | |
0.42% | |
0.55% | |
0.42% | |
0.42% | |
0.44% | |
0.41% | |
0.46% | |
0.54% | |
0.48% | |
0.44% | |
0.44% | |
0.52% | |
0.53% | |
0.46% | |
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长期债务的流动部分 |
5.04% | |
5.16% | |
5.22% | |
0.60% | |
0.62% | |
0.62% | |
0.36% | |
0.37% | |
0.38% | |
0.61% | |
0.59% | |
0.61% | |
0.60% | |
0.61% | |
0.60% | |
0.43% | |
0.43% | |
0.43% | |
0.43% | |
0.44% | |
0.45% | |
0.45% | |
0.45% | |
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其他流动负债 |
0.53% | |
0.54% | |
0.61% | |
0.60% | |
0.68% | |
0.73% | |
0.76% | |
0.84% | |
0.89% | |
0.91% | |
0.88% | |
0.99% | |
1.03% | |
1.05% | |
1.10% | |
0.91% | |
0.92% | |
0.91% | |
0.90% | |
0.14% | |
0.07% | |
0.03% | |
0.04% | |
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流动负债 |
25.36% |
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25.13% |
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25.86% |
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22.02% |
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21.69% |
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20.91% |
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20.65% |
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21.23% |
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20.17% |
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20.13% |
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19.90% |
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18.56% |
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17.36% |
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16.58% |
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16.93% |
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16.97% |
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15.62% |
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15.15% |
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15.15% |
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15.67% |
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15.02% |
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13.99% |
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13.77% |
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长期债务,减去流动部分 |
47.43% | |
47.75% | |
45.97% | |
49.71% | |
50.54% | |
51.67% | |
50.25% | |
48.74% | |
50.27% | |
50.72% | |
49.42% | |
50.42% | |
51.16% | |
51.61% | |
51.54% | |
49.65% | |
49.99% | |
48.98% | |
48.41% | |
48.37% | |
46.75% | |
46.97% | |
44.51% | |
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递延所得税 |
1.41% | |
1.41% | |
1.64% | |
1.83% | |
2.31% | |
2.02% | |
1.82% | |
1.66% | |
1.24% | |
1.11% | |
1.38% | |
1.38% | |
1.80% | |
2.32% | |
2.68% | |
2.78% | |
2.86% | |
2.91% | |
3.21% | |
3.26% | |
3.26% | |
3.59% | |
3.56% | |
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长期经营租赁负债 |
0.84% | |
0.93% | |
0.99% | |
1.04% | |
1.07% | |
1.17% | |
1.24% | |
1.27% | |
1.34% | |
1.44% | |
1.42% | |
1.51% | |
1.62% | |
1.73% | |
1.59% | |
1.70% | |
1.72% | |
1.73% | |
1.74% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
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其他责任 |
2.61% | |
2.70% | |
2.49% | |
2.65% | |
2.32% | |
2.31% | |
2.33% | |
2.63% | |
2.73% | |
2.54% | |
2.40% | |
2.58% | |
2.43% | |
2.51% | |
2.13% | |
1.96% | |
1.88% | |
1.84% | |
1.78% | |
1.85% | |
1.80% | |
1.79% | |
1.78% | |
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非流动负债 |
52.29% |
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52.79% |
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51.09% |
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55.23% |
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56.24% |
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57.17% |
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55.64% |
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54.30% |
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55.58% |
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55.80% |
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54.61% |
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55.88% |
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57.02% |
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58.18% |
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57.93% |
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56.10% |
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56.45% |
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55.45% |
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55.14% |
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53.49% |
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51.82% |
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52.36% |
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49.85% |
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负债合计 |
77.65% |
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77.92% |
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76.95% |
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77.25% |
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77.93% |
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78.08% |
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76.29% |
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75.53% |
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75.75% |
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75.94% |
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74.51% |
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74.43% |
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74.38% |
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74.76% |
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74.86% |
|
73.06% |
|
72.07% |
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70.60% |
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70.29% |
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69.16% |
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66.84% |
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66.35% |
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63.62% |
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普通股和额外实收资本,面值 0.01 美元 |
42.32% | |
42.06% | |
42.38% | |
43.01% | |
44.80% | |
44.20% | |
43.03% | |
43.65% | |
44.72% | |
44.68% | |
45.24% | |
45.17% | |
46.44% | |
47.63% | |
47.72% | |
47.52% | |
48.01% | |
47.53% | |
47.28% | |
48.34% | |
48.34% | |
47.89% | |
46.47% | |
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留存收益 |
16.26% | |
15.06% | |
14.08% | |
13.16% | |
12.83% | |
11.57% | |
10.28% | |
9.09% | |
8.01% | |
6.95% | |
6.09% | |
5.20% | |
4.86% | |
4.56% | |
4.68% | |
4.29% | |
4.29% | |
4.01% | |
3.74% | |
3.58% | |
3.23% | |
2.94% | |
2.60% | |
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库存股,按成本计算 |
-32.76% | |
-32.12% | |
-30.57% | |
-30.55% | |
-31.85% | |
-30.99% | |
-27.93% | |
-26.62% | |
-26.62% | |
-26.21% | |
-25.45% | |
-25.10% | |
-25.44% | |
-26.16% | |
-26.28% | |
-24.66% | |
-23.87% | |
-22.33% | |
-21.27% | |
-21.15% | |
-18.52% | |
-17.82% | |
-14.89% | |
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累计其他综合收益(亏损) |
-3.48% | |
-2.92% | |
-2.84% | |
-2.87% | |
-3.71% | |
-2.86% | |
-1.68% | |
-1.64% | |
-1.85% | |
-1.37% | |
-1.54% | |
-0.83% | |
-1.33% | |
-1.92% | |
-2.10% | |
-1.34% | |
-1.65% | |
-0.93% | |
-1.13% | |
-0.99% | |
-0.98% | |
-0.46% | |
1.09% | |
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归属于 IQVIA Holdings Inc. 股东的权益 |
22.35% |
|
22.08% |
|
23.05% |
|
22.75% |
|
22.07% |
|
21.92% |
|
23.71% |
|
24.47% |
|
24.25% |
|
24.06% |
|
24.33% |
|
24.43% |
|
24.52% |
|
24.12% |
|
24.01% |
|
25.82% |
|
26.78% |
|
28.28% |
|
28.63% |
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29.78% |
|
32.07% |
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32.55% |
|
35.27% |
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非控制性权益 |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
1.16% | |
1.14% | |
1.09% | |
1.13% | |
1.13% | |
1.12% | |
1.15% | |
1.12% | |
1.08% | |
1.06% | |
1.09% | |
1.10% | |
1.11% | |
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股东权益合计 |
22.35% |
|
22.08% |
|
23.05% |
|
22.75% |
|
22.07% |
|
21.92% |
|
23.71% |
|
24.47% |
|
24.25% |
|
24.06% |
|
25.49% |
|
25.57% |
|
25.62% |
|
25.24% |
|
25.14% |
|
26.94% |
|
27.93% |
|
29.40% |
|
29.71% |
|
30.84% |
|
33.16% |
|
33.65% |
|
36.38% |
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|
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% |
|
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).
从所观察的财务数据来看,该公司的负债结构在连续的季度中呈现出一定的调整和变化。应付账款及应计费用占总负债和股东权益的比例整体呈现出缓慢上升的趋势,从2018年的8.8%逐步增加至2023年第三季度的12.06%,显示公司在一定时期内增加了短期应付账款和相关应计负债,占比有所提升,这可能反映出其经营流动性需求的增长或供应链管理的调整。
非劳动收入在负债及权益中的比例持续增长,从2018年的4.02%逐渐上升至2023年第三季度的7.08%,说明非劳动性收入的贡献逐步增强,或相关收入结构发生变化,可能带来一定的财务稳定性改善。
应交所得税占比总体保持平稳,但在部分季度中略有波动,虽无明显持续上升趋势,但该指标的变动可能反映税务政策或税收负担的变化,需持续关注税务策略的调整及其影响。
长流部分的债务比例整体稳定在4.3%至0.6%之间,显示出公司在流动性管理上较为谨慎,未出现明显的流动性风险积累。同时,长期债务(扣除流动部分)的比例逐渐增加,从2018年的44.51%上升至2022年第三季度的约50%,其后略有下降,这可能表明公司一直在管理其长期负债结构,试图减少短期偿债压力,或在不同阶段优化债务期限结构。
其他流动负债比例有逐步上升的趋势,从2018年的0.04%增至2023年的0.54%,反映出公司短期应付的其他责任逐年增加。同时,流动负债的比例也在逐步提升,从13.77%增加到2023年3季度的25.36%,表明整体短期偿债负担加重,这在一定程度上可能影响公司的流动性风险评估。
非流动负债比例在总负债中的占比逐步上升,从2018年的49.85%增长至2023年第三季度的52.29%,表明公司在债务结构中逐步增加了非流动负债的比例,体现出长期债务管理的倾向。负债总额的占比也伴随着上升,从2018年的63.62%上升至2023年的77.65%,展现出公司整体负债水平持续攀升,增加了财务杠杆和潜在的偿债压力。
股东权益方面,普通股及额外实收资本的占比略有下降,从2018年的46.47%减至2023年的42.32%,而留存收益则显著增加,从2018年的2.6%逐步上升至2023年的16.26%,表明公司逐步积累利润,增强了内部资金的稳固性。然而,库存股的比例持续变为负值,显示公司在回购股份方面持续进行,股份回购的规模在逐年扩大,可能旨在提升每股收益或优化资本结构。
累计其他综合收益的比例虽有波动,但整体呈现出负向变化,从2018年的1.09%降至2023年的-3.48%,揭示公司在外币折算、金融资产重新估值等方面的综合损益变动,对权益水平亦有一定的影响。
股东权益的整体比例从2018年的36.38%减少至2023年第三季度的22.35%,显示权益负载相对减少,负债水平的增加对资本结构形成了较大的冲击,未来需关注其偿债能力和财务稳健性。而非控制性权益比例基本保持稳定,表明非控股股东权益占比较小且变化不大。
综上所述,该公司在过去的几个季度中逐步增加了其负债规模,尤其是长期债务和非流动负债,伴随着权益比例的减少。这种债务驱动的资本结构可能强化其扩张能力,但也潜在增加财务风险,特别是在短期偿债和财务杠杆方面。同时,利润的积累(体现在留存收益的增加)为其财务稳健性提供一定支撑。未来的持续财务表现将取决于其债务管理、盈利能力及现金流状况的改善和稳定程度。