Newmont 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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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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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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应付帐款 |
1.26% | |
1.73% | |
1.71% | |
1.48% | |
1.69% | |
1.64% | |
1.46% | |
1.47% | |
1.23% | |
1.28% | |
1.25% | |
1.24% | |
1.09% | |
1.19% | |
1.03% | |
1.19% | |
1.28% | |
1.35% | |
1.31% | |
1.24% | |
1.37% | |
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|
员工相关福利 |
0.75% | |
0.99% | |
0.91% | |
0.82% | |
0.79% | |
1.04% | |
0.86% | |
1.19% | |
0.92% | |
0.95% | |
0.87% | |
0.73% | |
0.64% | |
0.92% | |
0.83% | |
0.72% | |
0.63% | |
0.90% | |
0.87% | |
0.92% | |
1.10% | |
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|
应纳税所得税和矿业税 |
0.25% | |
0.16% | |
0.38% | |
0.41% | |
0.56% | |
0.52% | |
0.44% | |
0.45% | |
0.68% | |
0.95% | |
0.77% | |
0.82% | |
1.11% | |
1.59% | |
0.79% | |
0.51% | |
0.43% | |
0.41% | |
0.32% | |
0.33% | |
0.46% | |
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|
当前融资、租赁和其他融资义务 |
0.18% | |
0.21% | |
0.25% | |
0.25% | |
0.25% | |
0.25% | |
0.24% | |
0.25% | |
0.26% | |
0.26% | |
0.27% | |
0.27% | |
0.27% | |
0.26% | |
0.25% | |
0.25% | |
0.23% | |
0.25% | |
0.24% | |
0.24% | |
0.28% | |
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|
流动债务 |
0.00% | |
3.46% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.21% | |
1.23% | |
1.21% | |
2.54% | |
1.33% | |
1.36% | |
1.38% | |
0.22% | |
0.00% | |
1.54% | |
1.69% | |
3.00% | |
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|
其他流动负债 |
3.22% | |
4.26% | |
4.14% | |
4.10% | |
3.89% | |
4.16% | |
2.94% | |
2.82% | |
2.96% | |
2.89% | |
2.64% | |
2.59% | |
2.84% | |
2.86% | |
2.40% | |
1.91% | |
2.12% | |
2.20% | |
2.13% | |
2.43% | |
2.48% | |
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持有待售的流动负债 |
4.25% | |
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% | |
0.86% | |
0.00% | |
0.00% | |
0.00% | |
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|
流动负债 |
9.91% |
|
10.81% |
|
7.37% |
|
7.06% |
|
7.17% |
|
7.60% |
|
5.94% |
|
6.18% |
|
6.06% |
|
6.54% |
|
7.02% |
|
6.85% |
|
8.47% |
|
8.14% |
|
6.67% |
|
5.96% |
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4.92% |
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5.97% |
|
6.41% |
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6.86% |
|
8.69% |
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|
非流动债务 |
16.14% | |
12.52% | |
14.64% | |
14.62% | |
14.52% | |
14.48% | |
14.23% | |
14.03% | |
13.95% | |
13.72% | |
12.52% | |
12.26% | |
12.15% | |
13.25% | |
13.51% | |
13.73% | |
15.19% | |
15.35% | |
15.06% | |
14.80% | |
16.38% | |
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非流动融资租赁和其他融资义务 |
0.79% | |
0.81% | |
1.10% | |
1.16% | |
1.18% | |
1.21% | |
1.19% | |
1.28% | |
1.35% | |
1.34% | |
1.38% | |
1.39% | |
1.40% | |
1.37% | |
1.35% | |
1.38% | |
1.34% | |
1.49% | |
1.47% | |
1.57% | |
1.28% | |
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复垦和补救责任 |
12.02% | |
14.71% | |
17.63% | |
17.32% | |
17.21% | |
17.09% | |
14.88% | |
14.72% | |
14.65% | |
14.39% | |
9.88% | |
9.48% | |
9.35% | |
9.23% | |
8.69% | |
8.90% | |
8.87% | |
8.67% | |
8.44% | |
8.57% | |
11.97% | |
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递延所得税负债 |
5.59% | |
5.38% | |
4.45% | |
4.71% | |
4.69% | |
4.70% | |
4.76% | |
4.98% | |
5.12% | |
5.29% | |
5.61% | |
5.50% | |
4.97% | |
5.01% | |
5.90% | |
5.70% | |
5.79% | |
6.02% | |
7.27% | |
6.65% | |
2.94% | |
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|
员工相关福利 |
1.10% | |
1.18% | |
1.04% | |
1.05% | |
1.03% | |
0.89% | |
0.93% | |
0.93% | |
0.94% | |
1.08% | |
1.21% | |
1.26% | |
1.23% | |
1.19% | |
1.29% | |
1.14% | |
1.10% | |
1.12% | |
1.11% | |
1.17% | |
1.99% | |
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白银流协议 |
1.36% | |
1.40% | |
2.07% | |
2.06% | |
2.10% | |
2.15% | |
2.17% | |
2.19% | |
2.23% | |
2.24% | |
2.32% | |
2.31% | |
2.33% | |
2.40% | |
2.50% | |
2.60% | |
2.62% | |
2.65% | |
2.62% | |
2.63% | |
0.00% | |
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|
其他非流动负债 |
0.54% | |
0.57% | |
1.13% | |
1.12% | |
1.14% | |
1.12% | |
1.23% | |
1.27% | |
1.50% | |
1.50% | |
1.66% | |
1.71% | |
1.67% | |
1.69% | |
1.85% | |
3.00% | |
2.80% | |
2.65% | |
2.45% | |
2.66% | |
1.58% | |
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|
非流动负债 |
37.55% |
|
36.58% |
|
42.05% |
|
42.02% |
|
41.86% |
|
41.64% |
|
39.39% |
|
39.41% |
|
39.75% |
|
39.56% |
|
34.57% |
|
33.92% |
|
33.10% |
|
34.13% |
|
35.09% |
|
36.44% |
|
37.70% |
|
37.95% |
|
38.44% |
|
38.06% |
|
36.14% |
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|
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负债合计 |
47.46% |
|
47.38% |
|
49.43% |
|
49.09% |
|
49.03% |
|
49.24% |
|
45.33% |
|
45.58% |
|
45.80% |
|
46.11% |
|
41.59% |
|
40.77% |
|
41.57% |
|
42.28% |
|
41.75% |
|
42.41% |
|
42.62% |
|
43.92% |
|
44.84% |
|
44.92% |
|
44.83% |
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可赎回的非控制性权益 |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.12% | |
0.12% | |
0.08% | |
0.08% | |
0.08% | |
0.11% | |
0.11% | |
0.11% | |
0.12% | |
0.12% | |
0.13% | |
0.23% | |
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普通股 |
3.35% | |
3.34% | |
3.36% | |
3.36% | |
3.34% | |
3.32% | |
3.27% | |
3.22% | |
3.20% | |
3.15% | |
3.22% | |
3.16% | |
3.14% | |
3.11% | |
3.19% | |
3.24% | |
3.25% | |
3.25% | |
3.23% | |
3.56% | |
4.12% | |
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库存股 |
-0.50% | |
-0.48% | |
-0.69% | |
-0.68% | |
-0.68% | |
-0.62% | |
-0.61% | |
-0.59% | |
-0.59% | |
-0.49% | |
-0.50% | |
-0.48% | |
-0.48% | |
-0.41% | |
-0.41% | |
-0.40% | |
-0.39% | |
-0.30% | |
-0.29% | |
-0.31% | |
-0.52% | |
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额外实收资本 |
55.00% | |
54.80% | |
45.75% | |
45.65% | |
45.31% | |
45.14% | |
44.33% | |
43.67% | |
43.37% | |
44.33% | |
45.35% | |
44.51% | |
44.12% | |
43.76% | |
44.77% | |
45.46% | |
45.54% | |
45.57% | |
45.29% | |
49.84% | |
46.13% | |
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|
累计其他综合收益（亏损） |
-0.03% | |
0.03% | |
0.02% | |
0.03% | |
0.06% | |
0.08% | |
-0.02% | |
-0.03% | |
-0.03% | |
-0.33% | |
-0.48% | |
-0.49% | |
-0.50% | |
-0.52% | |
-0.60% | |
-0.62% | |
-0.63% | |
-0.66% | |
-0.65% | |
-0.69% | |
-1.29% | |
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|
留存收益（累计赤字） |
-5.62% | |
-5.40% | |
1.64% | |
2.06% | |
2.47% | |
2.38% | |
7.23% | |
7.70% | |
7.78% | |
7.64% | |
9.38% | |
10.43% | |
10.03% | |
9.67% | |
8.93% | |
7.49% | |
7.17% | |
5.73% | |
4.99% | |
-0.07% | |
1.84% | |
|
|
纽蒙特股东权益合计 |
52.21% |
|
52.30% |
|
50.08% |
|
50.42% |
|
50.50% |
|
50.29% |
|
54.21% |
|
53.97% |
|
53.74% |
|
54.29% |
|
56.97% |
|
57.13% |
|
56.32% |
|
55.62% |
|
55.88% |
|
55.17% |
|
54.93% |
|
53.58% |
|
52.57% |
|
52.33% |
|
50.28% |
|
|
|
非控制性权益 |
0.33% | |
0.32% | |
0.49% | |
0.50% | |
0.47% | |
0.47% | |
0.46% | |
0.45% | |
0.46% | |
-0.52% | |
1.32% | |
2.02% | |
2.02% | |
2.02% | |
2.26% | |
2.32% | |
2.34% | |
2.38% | |
2.47% | |
2.63% | |
4.66% | |
|
|
权益合计 |
52.54% |
|
52.62% |
|
50.57% |
|
50.91% |
|
50.97% |
|
50.76% |
|
54.67% |
|
54.42% |
|
54.20% |
|
53.77% |
|
58.29% |
|
59.15% |
|
58.34% |
|
57.64% |
|
58.14% |
|
57.49% |
|
57.27% |
|
55.96% |
|
55.04% |
|
54.95% |
|
54.94% |
|
|
|
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% |
|
根据报告：
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), 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).
根据所提供的财务数据，首先观察到公司的负债结构在报告期内表现出一定的稳定性和变化趋势。总体来看，负债与权益的合计比例保持在接近100%的水平，显示公司负债和权益管理较为平衡，但也存在一定的波动。
从短期负债方面，流动负债比例在不同季度内显示出一定的波动。自2019年起，流动负债比例整体呈现上升趋势，尤其是在2022年至2023年间，达到峰值，有助于公司应对短期财务需求。然而，在2024年开始一些季度显示出比例的下降，可能暗示公司逐步降低短期债务负担，优化流动性布局。
在非流动负债方面，其占比始终较高，基本保持在36%至42%的区间。这表明公司资金结构较为稳健，依赖长期债务较多，有助于降低财务风险。特别是在2022年末，非流动负债比例略有上升，可能反映公司在该时期采取了增加长期融资的策略以支持业务扩展或资本支出。
关于权益部分，纽蒙特股东权益及权益合计持续在50%至58%的范围内波动，显示公司资本结构在不同季度之间相对稳定。股东权益中的累计留存收益在一些季度出现负值（如2023年及2024年部分季度），表明公司在特定时间点可能经历了亏损或分红支出，影响了内部留存的积累；而后期该指标略有改善，表明盈利能力恢复或调整了分红政策。
此外，负债中的特殊项目如应付账款比例在逐步变化，特别是2024年期间出现的波动，可能暗示供应链管理或应付账款策略的调整。其他负债类别如持有待售资产负债比例在2022年度显著增加并在2024年大幅下降，显示公司可能在某些时期进行了资产处置或资产重组，影响短期资产负债比率。
值得注意的是，递延所得税负债占比相对稳定，处于4%至6%的区间，显示税务安排相对稳健，未出现突变。此外，补救责任等特殊负债项目在报告期内也呈现出逐步增长的趋势，反映出公司对未来潜在责任的提前准备或风险管理措施。
总结来看，该公司的财务结构表现出较强的稳定性，长期债务占比较高，有助于支持持续的资本支出和扩张活动。短期债务的波动可能需要持续监控，以确保流动性充足。此外，权益部分的变化表明公司盈利状况有所改善，但也曾经历亏损期。整体而言，公司在财务结构方面趋于成熟，风险管理较为稳健，但需要关注短期债务和特殊责任的动态变化，以优化未来财务策略和风险控制。
