Phillips 66、合并资产负债表结构：负债和股东权益（季度数据）
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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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2016年6月30日 |
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2016年3月31日 |
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2015年12月31日 |
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2015年9月30日 |
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2015年6月30日 |
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2015年3月31日 |
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应付帐款 |
13.70% | |
13.17% | |
12.63% | |
14.36% | |
11.26% | |
15.11% | |
15.39% | |
12.92% | |
13.32% | |
12.15% | |
11.37% | |
11.34% | |
12.38% | |
11.48% | |
12.55% | |
10.49% | |
10.61% | |
12.45% | |
15.54% | |
14.19% | |
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|
应付账款、关联方 |
0.91% | |
1.08% | |
1.21% | |
1.22% | |
0.87% | |
1.63% | |
1.64% | |
1.29% | |
1.44% | |
1.64% | |
1.28% | |
1.06% | |
1.29% | |
1.58% | |
1.52% | |
1.46% | |
1.03% | |
1.44% | |
1.47% | |
1.48% | |
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|
短期债务 |
0.93% | |
1.43% | |
1.15% | |
0.05% | |
0.12% | |
0.57% | |
0.62% | |
0.08% | |
0.08% | |
1.34% | |
0.95% | |
1.18% | |
1.06% | |
3.15% | |
3.04% | |
0.07% | |
0.09% | |
0.09% | |
0.08% | |
0.07% | |
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|
应计所得税和其他税费 |
1.67% | |
1.92% | |
1.88% | |
1.62% | |
2.06% | |
2.06% | |
2.07% | |
1.93% | |
1.84% | |
1.71% | |
1.72% | |
1.66% | |
1.56% | |
1.73% | |
1.81% | |
1.70% | |
1.81% | |
1.98% | |
1.55% | |
2.27% | |
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|
员工福利义务 |
1.21% | |
1.06% | |
0.87% | |
0.62% | |
1.33% | |
1.02% | |
0.84% | |
0.65% | |
1.07% | |
0.91% | |
0.69% | |
0.55% | |
1.02% | |
0.90% | |
0.76% | |
0.63% | |
1.19% | |
0.93% | |
0.74% | |
0.58% | |
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|
其他应计项目 |
1.42% | |
1.90% | |
1.59% | |
1.71% | |
0.81% | |
1.04% | |
0.84% | |
0.83% | |
0.84% | |
1.03% | |
1.11% | |
1.19% | |
1.01% | |
1.26% | |
0.97% | |
1.02% | |
0.78% | |
1.08% | |
0.81% | |
1.51% | |
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流动负债 |
19.83% |
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20.57% |
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19.33% |
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19.58% |
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16.45% |
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21.43% |
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21.40% |
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17.72% |
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18.59% |
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18.79% |
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17.12% |
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16.98% |
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18.32% |
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20.10% |
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20.65% |
|
15.38% |
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15.50% |
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17.96% |
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20.20% |
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20.10% |
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|
长期债务 |
19.10% | |
18.87% | |
18.64% | |
19.48% | |
20.43% | |
19.72% | |
20.11% | |
22.21% | |
18.52% | |
18.01% | |
18.28% | |
18.68% | |
18.56% | |
14.48% | |
14.55% | |
18.25% | |
18.20% | |
18.03% | |
17.89% | |
18.16% | |
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资产报废义务和应计环境成本 |
1.09% | |
1.05% | |
1.10% | |
1.07% | |
1.15% | |
1.14% | |
1.18% | |
1.24% | |
1.18% | |
1.19% | |
1.21% | |
1.20% | |
1.27% | |
1.30% | |
1.33% | |
1.39% | |
1.37% | |
1.38% | |
1.31% | |
1.32% | |
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递延所得税 |
9.46% | |
9.37% | |
9.58% | |
9.43% | |
9.71% | |
9.50% | |
9.47% | |
9.82% | |
9.21% | |
14.43% | |
14.60% | |
14.11% | |
13.05% | |
13.07% | |
12.38% | |
12.62% | |
12.44% | |
10.93% | |
10.92% | |
11.17% | |
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|
员工福利义务 |
1.78% | |
1.54% | |
1.57% | |
1.51% | |
1.60% | |
1.42% | |
1.61% | |
1.69% | |
1.63% | |
1.66% | |
2.41% | |
2.38% | |
2.35% | |
2.11% | |
2.67% | |
2.72% | |
2.65% | |
2.53% | |
2.56% | |
2.63% | |
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其他负债和递延贷项 |
2.48% | |
2.48% | |
2.53% | |
2.70% | |
0.65% | |
0.63% | |
0.71% | |
0.72% | |
0.43% | |
0.46% | |
0.46% | |
0.50% | |
0.51% | |
0.57% | |
0.63% | |
0.64% | |
0.57% | |
0.54% | |
0.55% | |
0.57% | |
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|
非流动负债 |
33.90% |
|
33.31% |
|
33.41% |
|
34.19% |
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33.54% |
|
32.42% |
|
33.08% |
|
35.67% |
|
30.97% |
|
35.76% |
|
36.95% |
|
36.86% |
|
35.75% |
|
31.53% |
|
31.56% |
|
35.62% |
|
35.22% |
|
33.41% |
|
33.24% |
|
33.86% |
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负债合计 |
53.73% |
|
53.88% |
|
52.74% |
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53.77% |
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50.00% |
|
53.84% |
|
54.47% |
|
53.39% |
|
49.55% |
|
54.55% |
|
54.07% |
|
53.85% |
|
54.07% |
|
51.62% |
|
52.21% |
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50.99% |
|
50.72% |
|
51.37% |
|
53.44% |
|
53.96% |
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普通股，面值 0.01 美元 |
0.01% | |
0.01% | |
0.01% | |
0.01% | |
0.01% | |
0.01% | |
0.01% | |
0.01% | |
0.01% | |
0.01% | |
0.01% | |
0.01% | |
0.01% | |
0.01% | |
0.01% | |
0.01% | |
0.01% | |
0.01% | |
0.01% | |
0.01% | |
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超过面值的资本 |
34.57% | |
34.48% | |
34.46% | |
34.36% | |
36.60% | |
35.54% | |
36.17% | |
37.93% | |
36.36% | |
37.28% | |
37.86% | |
38.07% | |
37.87% | |
38.75% | |
38.46% | |
39.68% | |
39.41% | |
38.68% | |
38.28% | |
38.84% | |
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库存股，按成本计算 |
-28.39% | |
-27.68% | |
-27.38% | |
-26.56% | |
-27.67% | |
-25.99% | |
-25.76% | |
-26.65% | |
-19.09% | |
-18.81% | |
-18.24% | |
-17.65% | |
-17.01% | |
-17.03% | |
-16.64% | |
-16.87% | |
-15.94% | |
-14.85% | |
-13.97% | |
-13.52% | |
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留存收益 |
37.57% | |
36.99% | |
37.08% | |
35.27% | |
37.73% | |
33.32% | |
31.92% | |
31.72% | |
29.99% | |
25.54% | |
25.08% | |
24.93% | |
24.41% | |
25.42% | |
25.01% | |
25.77% | |
25.42% | |
24.28% | |
21.51% | |
20.42% | |
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累计其他综合亏损 |
-1.34% | |
-1.48% | |
-1.33% | |
-1.23% | |
-1.27% | |
-1.14% | |
-1.24% | |
-0.97% | |
-1.13% | |
-1.30% | |
-1.56% | |
-1.85% | |
-1.93% | |
-1.58% | |
-1.49% | |
-1.36% | |
-1.34% | |
-1.19% | |
-0.94% | |
-1.41% | |
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|
股东权益 |
42.42% |
|
42.32% |
|
42.84% |
|
41.86% |
|
45.40% |
|
41.73% |
|
41.10% |
|
42.05% |
|
46.14% |
|
42.73% |
|
43.16% |
|
43.51% |
|
43.35% |
|
45.58% |
|
45.36% |
|
47.23% |
|
47.55% |
|
46.94% |
|
44.89% |
|
44.34% |
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|
|
非控制性权益 |
3.85% | |
3.80% | |
4.42% | |
4.37% | |
4.60% | |
4.43% | |
4.42% | |
4.56% | |
4.31% | |
2.72% | |
2.77% | |
2.65% | |
2.58% | |
2.80% | |
2.43% | |
1.77% | |
1.72% | |
1.70% | |
1.67% | |
1.70% | |
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|
权益合计 |
46.27% |
|
46.12% |
|
47.26% |
|
46.23% |
|
50.00% |
|
46.16% |
|
45.53% |
|
46.61% |
|
50.45% |
|
45.45% |
|
45.93% |
|
46.15% |
|
45.93% |
|
48.38% |
|
47.79% |
|
49.01% |
|
49.28% |
|
48.63% |
|
46.56% |
|
46.04% |
|
|
|
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% |
|
根据报告：
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), 10-K (报告日期： 2017-12-31), 10-Q (报告日期： 2017-09-30), 10-Q (报告日期： 2017-06-30), 10-Q (报告日期： 2017-03-31), 10-K (报告日期： 2016-12-31), 10-Q (报告日期： 2016-09-30), 10-Q (报告日期： 2016-06-30), 10-Q (报告日期： 2016-03-31), 10-K (报告日期： 2015-12-31), 10-Q (报告日期： 2015-09-30), 10-Q (报告日期： 2015-06-30), 10-Q (报告日期： 2015-03-31).
从该期间内的财务数据来看，公司的资产负债结构表现出一定的稳定性与变化趋势。责任部分显示总负债比例在50%至54%之间，整体较为稳定，说明公司在负债管理方面具备一定的持续性，但也存在一定的波动，尤其在2016年第二季度和2017年期间短期债务比例出现明显上升，可能反映出融资策略的调整或短期融资需求的变动。此外，非流动负债占比较高，大致在33%至36%范围内，显示公司对长期债务的依赖程度较高，支撑其运营和投资活动的稳定性。
股东权益方面，比例逐步提升，特别是在2018年后，权益占比有所增加，反映出公司在加强资本积累或实现盈利再投资方面的努力。留存收益作为权益的重要组成部分持续增长，显现公司盈利能力的改善和再投资习惯的增强。同时，库存股比例持续上升，且为负值，表明公司进行了股票回购，可能意在提升每股收益和股价表现。库存股在2019年达到约-28%时，表明公司大规模回购股票的规模较大，体现出积极的股东回报政策。
在负债与权益的结构中，公司的债务部分相对稳定，递延所得税和资产报废义务的比例变化不大，显示税负和环境责任方面的负担较为平衡。应付账款与应付关联方债务占比虽有波动，但整体保持在1%至2%的范围内，说明供应链付款条件较为稳定。工资福利义务在账面上的比重有所增加，可能反映人力资本投入或福利成本的变化。
整体来说，公司的财务结构展现出稳健的资本积累与债务管理，同时通过股票回购增加了股东权益的吸引力。虽然短期债务的比例在部分季度出现显著上升，但整体表明公司能够维持合理的负债水平。未来的关注点应在于持续监控短期债务的变化以及库存股政策的持续影响，确保公司财务风险处于可控范围内。
