Parker-Hannifin 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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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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2017年12月31日 |
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2017年9月30日 |
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2017年6月30日 |
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2017年3月31日 |
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2016年12月31日 |
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2016年9月30日 |
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一年内应付票据和长期应付债务 |
6.53% | |
5.76% | |
6.65% | |
8.53% | |
9.83% | |
1.49% | |
0.01% | |
0.94% | |
3.08% | |
4.47% | |
4.10% | |
5.08% | |
7.62% | |
8.88% | |
3.34% | |
6.57% | |
7.48% | |
5.17% | |
4.17% | |
6.50% | |
7.82% | |
7.27% | |
6.51% | |
5.06% | |
4.96% | |
4.98% | |
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应付账款、贸易 |
6.44% | |
6.74% | |
6.68% | |
7.68% | |
7.13% | |
8.09% | |
8.20% | |
7.82% | |
6.77% | |
6.39% | |
5.63% | |
6.98% | |
6.23% | |
6.58% | |
8.04% | |
9.20% | |
8.54% | |
9.11% | |
9.34% | |
8.48% | |
7.70% | |
8.29% | |
8.40% | |
7.89% | |
8.50% | |
8.50% | |
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应计工资和其他薪酬 |
1.48% | |
1.54% | |
1.81% | |
1.86% | |
1.50% | |
1.69% | |
2.49% | |
2.17% | |
1.74% | |
1.68% | |
2.15% | |
2.04% | |
1.77% | |
1.59% | |
2.43% | |
2.47% | |
2.09% | |
2.07% | |
2.79% | |
2.41% | |
2.05% | |
2.09% | |
2.81% | |
2.45% | |
2.30% | |
2.35% | |
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应计国内和国外税款 |
0.77% | |
0.77% | |
0.96% | |
1.22% | |
1.31% | |
1.38% | |
1.16% | |
1.03% | |
1.10% | |
0.99% | |
0.99% | |
0.74% | |
0.79% | |
0.96% | |
0.95% | |
1.20% | |
1.19% | |
1.55% | |
1.30% | |
1.11% | |
1.02% | |
1.10% | |
0.99% | |
1.04% | |
1.07% | |
0.95% | |
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其他应计负债 |
3.45% | |
3.55% | |
6.49% | |
4.68% | |
3.70% | |
3.58% | |
3.35% | |
3.35% | |
3.47% | |
3.29% | |
3.08% | |
3.19% | |
3.03% | |
3.24% | |
3.17% | |
3.49% | |
3.63% | |
3.56% | |
3.28% | |
3.11% | |
3.56% | |
3.28% | |
3.21% | |
3.45% | |
3.84% | |
4.05% | |
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流动负债 |
18.69% |
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18.36% |
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22.58% |
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23.98% |
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23.48% |
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16.22% |
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15.22% |
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15.30% |
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16.17% |
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16.82% |
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15.95% |
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18.04% |
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19.44% |
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21.24% |
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17.93% |
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22.93% |
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22.92% |
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21.45% |
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20.87% |
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21.61% |
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22.16% |
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22.04% |
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21.92% |
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19.89% |
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20.67% |
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20.84% |
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长期债务，不包括一年内应付的债务 |
39.40% | |
40.86% | |
37.60% | |
27.63% | |
27.91% | |
30.95% | |
32.36% | |
33.12% | |
33.30% | |
35.67% | |
38.77% | |
39.76% | |
38.69% | |
37.65% | |
37.10% | |
27.68% | |
28.11% | |
27.96% | |
28.19% | |
29.68% | |
30.06% | |
30.44% | |
31.39% | |
34.29% | |
22.62% | |
22.16% | |
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养老金和其他退休后福利 |
2.64% | |
2.57% | |
2.47% | |
4.01% | |
4.29% | |
4.93% | |
5.19% | |
8.96% | |
9.30% | |
9.42% | |
9.56% | |
6.48% | |
6.50% | |
6.45% | |
7.42% | |
5.78% | |
6.13% | |
6.22% | |
7.69% | |
8.32% | |
8.54% | |
8.85% | |
9.08% | |
11.66% | |
15.06% | |
15.09% | |
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递延所得税 |
5.74% | |
5.94% | |
1.18% | |
1.99% | |
2.50% | |
2.81% | |
2.72% | |
2.10% | |
2.12% | |
2.09% | |
1.94% | |
2.44% | |
2.71% | |
0.91% | |
1.10% | |
1.79% | |
1.87% | |
1.72% | |
1.53% | |
0.70% | |
0.86% | |
1.35% | |
1.43% | |
1.04% | |
0.43% | |
0.46% | |
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其他责任 |
2.94% | |
2.99% | |
2.01% | |
2.59% | |
2.68% | |
3.05% | |
3.14% | |
3.18% | |
3.19% | |
2.92% | |
2.73% | |
2.30% | |
2.53% | |
2.56% | |
2.49% | |
2.95% | |
2.94% | |
3.06% | |
3.43% | |
3.51% | |
3.82% | |
2.17% | |
2.18% | |
2.13% | |
2.60% | |
2.60% | |
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非流动负债 |
50.73% |
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52.35% |
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43.27% |
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36.22% |
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37.37% |
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41.74% |
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43.41% |
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47.36% |
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47.90% |
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50.10% |
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53.00% |
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50.99% |
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50.42% |
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47.57% |
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48.11% |
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38.20% |
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39.05% |
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38.96% |
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40.84% |
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42.20% |
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43.27% |
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42.80% |
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44.07% |
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49.13% |
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40.70% |
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40.32% |
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负债合计 |
69.42% |
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70.71% |
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65.85% |
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60.20% |
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60.85% |
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57.97% |
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58.64% |
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62.66% |
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64.08% |
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66.92% |
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68.95% |
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69.03% |
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69.86% |
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68.81% |
|
66.05% |
|
61.13% |
|
61.97% |
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60.41% |
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61.71% |
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63.81% |
|
65.43% |
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64.84% |
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65.99% |
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69.02% |
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61.38% |
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61.15% |
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系列优先股，面值 50 美元;未发布 |
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% | |
0.00% | |
0.00% | |
0.00% | |
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普通股，面值 50 美元 |
0.30% | |
0.30% | |
0.35% | |
0.40% | |
0.40% | |
0.45% | |
0.45% | |
0.46% | |
0.46% | |
0.46% | |
0.46% | |
0.44% | |
0.43% | |
0.46% | |
0.52% | |
0.58% | |
0.59% | |
0.59% | |
0.59% | |
0.56% | |
0.57% | |
0.58% | |
0.58% | |
0.59% | |
0.77% | |
0.76% | |
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额外资本 |
1.24% | |
1.20% | |
1.26% | |
1.61% | |
1.54% | |
1.77% | |
1.62% | |
1.89% | |
1.94% | |
2.16% | |
2.11% | |
2.22% | |
2.17% | |
2.37% | |
2.63% | |
3.42% | |
3.41% | |
3.26% | |
3.24% | |
3.25% | |
3.34% | |
3.36% | |
3.51% | |
3.77% | |
5.09% | |
5.17% | |
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留存收益 |
52.76% | |
53.01% | |
60.37% | |
69.66% | |
69.16% | |
75.28% | |
73.33% | |
72.73% | |
70.97% | |
69.44% | |
68.55% | |
65.54% | |
62.22% | |
66.45% | |
72.70% | |
80.29% | |
79.14% | |
77.16% | |
75.89% | |
70.05% | |
69.50% | |
70.74% | |
70.56% | |
69.98% | |
90.18% | |
87.10% | |
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累计其他综合亏损 |
-4.85% | |
-6.16% | |
-5.95% | |
-6.79% | |
-6.90% | |
-7.93% | |
-7.70% | |
-10.87% | |
-10.75% | |
-12.07% | |
-12.96% | |
-10.78% | |
-9.25% | |
-10.89% | |
-11.71% | |
-11.17% | |
-11.73% | |
-11.51% | |
-11.51% | |
-10.16% | |
-11.07% | |
-11.60% | |
-12.42% | |
-14.96% | |
-20.55% | |
-18.26% | |
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库存股，按成本价计算 |
-18.90% | |
-19.11% | |
-21.93% | |
-25.14% | |
-25.11% | |
-27.61% | |
-26.40% | |
-26.95% | |
-26.79% | |
-26.99% | |
-27.18% | |
-26.51% | |
-25.49% | |
-27.24% | |
-30.21% | |
-34.29% | |
-33.42% | |
-29.94% | |
-29.96% | |
-27.55% | |
-27.80% | |
-27.95% | |
-28.27% | |
-28.44% | |
-36.90% | |
-35.95% | |
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股东权益 |
30.54% |
|
29.25% |
|
34.10% |
|
39.74% |
|
39.09% |
|
41.96% |
|
41.29% |
|
37.26% |
|
35.84% |
|
33.00% |
|
30.98% |
|
30.92% |
|
30.08% |
|
31.16% |
|
33.92% |
|
38.83% |
|
37.99% |
|
39.56% |
|
38.25% |
|
36.15% |
|
34.53% |
|
35.12% |
|
33.97% |
|
30.94% |
|
38.59% |
|
38.82% |
|
|
|
非控制性权益 |
0.04% | |
0.04% | |
0.05% | |
0.06% | |
0.06% | |
0.07% | |
0.08% | |
0.08% | |
0.08% | |
0.08% | |
0.07% | |
0.06% | |
0.06% | |
0.03% | |
0.04% | |
0.04% | |
0.04% | |
0.04% | |
0.04% | |
0.04% | |
0.04% | |
0.04% | |
0.04% | |
0.04% | |
0.03% | |
0.03% | |
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|
权益合计 |
30.58% |
|
29.29% |
|
34.15% |
|
39.80% |
|
39.15% |
|
42.03% |
|
41.36% |
|
37.34% |
|
35.92% |
|
33.08% |
|
31.05% |
|
30.97% |
|
30.14% |
|
31.19% |
|
33.95% |
|
38.87% |
|
38.03% |
|
39.59% |
|
38.29% |
|
36.19% |
|
34.57% |
|
35.16% |
|
34.01% |
|
30.98% |
|
38.62% |
|
38.85% |
|
|
|
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% |
|
100.00% |
|
100.00% |
|
100.00% |
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根据报告：
10-Q (报告日期： 2022-12-31), 10-Q (报告日期： 2022-09-30), 10-K (报告日期： 2022-06-30), 10-Q (报告日期： 2022-03-31), 10-Q (报告日期： 2021-12-31), 10-Q (报告日期： 2021-09-30), 10-K (报告日期： 2021-06-30), 10-Q (报告日期： 2021-03-31), 10-Q (报告日期： 2020-12-31), 10-Q (报告日期： 2020-09-30), 10-K (报告日期： 2020-06-30), 10-Q (报告日期： 2020-03-31), 10-Q (报告日期： 2019-12-31), 10-Q (报告日期： 2019-09-30), 10-K (报告日期： 2019-06-30), 10-Q (报告日期： 2019-03-31), 10-Q (报告日期： 2018-12-31), 10-Q (报告日期： 2018-09-30), 10-K (报告日期： 2018-06-30), 10-Q (报告日期： 2018-03-31), 10-Q (报告日期： 2017-12-31), 10-Q (报告日期： 2017-09-30), 10-K (报告日期： 2017-06-30), 10-Q (报告日期： 2017-03-31), 10-Q (报告日期： 2016-12-31), 10-Q (报告日期： 2016-09-30).
整体来看，该公司在所分析的期间内财务结构表现出一定的变化趋势。以下是对主要财务指标变化的综合分析：
- 负债结构分析：
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长期债务比例在绝大多数时间段内占比较高，且整体呈现出逐渐上升的趋势，从2016年9月的22.16%，上升至2022年12月的40.86%。这表明公司逐步增加了非短期债务的杠杆力度，可能用于扩大投资或资本结构调整。相较之下，一年内应付票据和短期债务比例则经历了较大的波动，尤其在2018年12月达到峰值9.83%，随后逐渐下降至2022年的6.53%。
- 股东权益与负债比率：
-
股东权益占总负债和权益的比例在分析期内总体呈现下降趋势，尤其在2016年和2017年明显高于后续水平。截止到2022年，股东权益比例较低（约0.3%-0.4%），显示出公司负债杠杆相对较高，资本结构偏重债务融资。这可能增加财务风险，但也可能表明公司在利用财务杠杆以追求更高的资本回报。
同期，累计其他综合亏损的比例在数值上相对较大，且在部分年份呈现负向变动，反映财务或会计政策所致的资产减值或其他亏损影响。
- 偿债与流动性指标：
-
“一年内应付票据和长期应付债务”在占比上表现出一定的波动，但总体上波动范围较小（约0.94%至9.83%），表明短期偿债压力有一定变化，但未出现极端偏高或偏低的情况。流动负债比例在50%左右波动，部分时期略有升高，可能提示流动性管理的需求变化。整体而言，公司在流动性方面保持相对合理的水平，未显示出明显的流动性危机迹象。
- 其他负债与权益变化：
-
养老金和其他退休后福利责任比例逐渐趋于稳定，尤其从2018年开始显著下降，从9.56%降至2022年的2.57%，说明公司可能进行了相关的责任收缩或会计调整。递延所得税在占比上表现出较大的波动，尤其在2016年和2019年前后增加明显，可能反映税务规划策略的变化或会计政策的调整。
库存股制在一定程度上持续存在，比例在19%至36%间波动，显示公司在进行股东权益管理和回购操作。同期，留存收益持续为最大组成部分，占比最多，表明公司在积累保留盈余方面保持一定的节奏，有助于未来的资金安排和股东回报。
综合来看，该公司的财务结构逐步加重债务负担，尤其是长期债务比例的上升，伴随权益比例的下降，反映出其在杠杆融资方面的偏好。资产负债表中的多项指标变动显示出公司可能在寻求资本结构优化，同时需留意债务水平上升带来的财务风险。此外，对养老金责任和递延税款的关注显示出公司在会计政策和税务筹划方面进行积极调整。在未来，观察其债务偿还能力及权益保护措施的变化，将有助于评价其财务稳健性。
