Procter & Gamble 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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2025年9月30日 |
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2025年6月30日 |
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2025年3月31日 |
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2024年12月31日 |
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2024年9月30日 |
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2024年6月30日 |
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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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应付帐款 |
12.23% | |
12.16% | |
11.80% | |
11.82% | |
12.14% | |
12.56% | |
11.45% | |
11.79% | |
11.78% | |
12.08% | |
11.51% | |
12.02% | |
12.77% | |
12.70% | |
11.79% | |
11.66% | |
11.89% | |
11.50% | |
10.39% | |
10.01% | |
9.95% | |
10.00% | |
8.83% | |
9.65% | |
9.60% | |
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应计负债和其他负债 |
8.43% | |
9.04% | |
8.01% | |
8.05% | |
8.43% | |
9.05% | |
9.13% | |
9.20% | |
8.91% | |
9.05% | |
8.78% | |
8.74% | |
8.65% | |
8.15% | |
8.59% | |
8.68% | |
8.67% | |
8.82% | |
9.51% | |
9.27% | |
8.65% | |
8.05% | |
8.21% | |
9.16% | |
8.72% | |
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一年内到期的债务 |
9.12% | |
7.60% | |
8.04% | |
7.68% | |
8.23% | |
5.88% | |
6.46% | |
8.79% | |
9.64% | |
8.47% | |
11.45% | |
12.15% | |
10.08% | |
7.38% | |
8.24% | |
10.98% | |
10.02% | |
7.45% | |
7.51% | |
7.15% | |
6.43% | |
9.27% | |
10.71% | |
8.19% | |
8.20% | |
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流动负债 |
29.78% |
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28.79% |
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27.85% |
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27.56% |
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28.79% |
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27.48% |
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27.04% |
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29.78% |
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30.33% |
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29.59% |
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31.73% |
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32.92% |
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31.49% |
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28.22% |
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28.62% |
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31.32% |
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30.58% |
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27.77% |
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27.42% |
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26.43% |
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25.03% |
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27.32% |
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27.75% |
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27.00% |
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26.52% |
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长期债务，不包括一年内到期的债务 |
19.06% | |
19.96% | |
19.72% | |
20.60% | |
20.35% | |
20.65% | |
20.28% | |
19.13% | |
19.64% | |
20.18% | |
19.09% | |
17.48% | |
18.31% | |
19.49% | |
19.77% | |
18.38% | |
17.18% | |
19.36% | |
18.03% | |
18.74% | |
19.97% | |
19.50% | |
19.66% | |
16.99% | |
17.68% | |
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递延所得税 |
4.62% | |
4.61% | |
5.27% | |
5.48% | |
5.08% | |
5.32% | |
5.25% | |
5.15% | |
5.56% | |
5.36% | |
5.36% | |
5.49% | |
6.01% | |
5.81% | |
5.44% | |
5.36% | |
5.28% | |
5.16% | |
5.12% | |
5.06% | |
5.25% | |
5.14% | |
5.32% | |
5.59% | |
5.55% | |
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其他非流动负债 |
4.58% | |
4.89% | |
4.44% | |
4.41% | |
4.55% | |
5.23% | |
5.34% | |
5.48% | |
5.29% | |
5.92% | |
5.93% | |
6.12% | |
6.07% | |
6.50% | |
8.12% | |
7.96% | |
8.18% | |
8.61% | |
9.26% | |
9.36% | |
9.24% | |
9.20% | |
8.52% | |
9.33% | |
9.06% | |
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非流动负债 |
28.25% |
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29.46% |
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29.43% |
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30.49% |
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29.98% |
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31.20% |
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30.87% |
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29.77% |
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30.49% |
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31.46% |
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30.37% |
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29.09% |
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30.38% |
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31.80% |
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33.33% |
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31.71% |
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30.64% |
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33.13% |
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32.41% |
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33.16% |
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34.46% |
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33.84% |
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33.50% |
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31.91% |
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32.28% |
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负债合计 |
58.03% |
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58.25% |
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57.27% |
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58.05% |
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58.78% |
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58.68% |
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57.91% |
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59.55% |
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60.81% |
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61.05% |
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62.10% |
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62.01% |
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61.87% |
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60.02% |
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61.95% |
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63.03% |
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61.22% |
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60.90% |
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59.82% |
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59.59% |
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59.49% |
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61.16% |
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61.25% |
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58.91% |
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58.81% |
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优先股 |
0.60% | |
0.62% | |
0.64% | |
0.64% | |
0.63% | |
0.65% | |
0.67% | |
0.67% | |
0.66% | |
0.68% | |
0.69% | |
0.71% | |
0.72% | |
0.72% | |
0.70% | |
0.71% | |
0.72% | |
0.73% | |
0.75% | |
0.74% | |
0.74% | |
0.74% | |
0.76% | |
0.82% | |
0.80% | |
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普通股 |
3.14% | |
3.20% | |
3.26% | |
3.27% | |
3.17% | |
3.28% | |
3.35% | |
3.32% | |
3.27% | |
3.32% | |
3.34% | |
3.41% | |
3.45% | |
3.42% | |
3.33% | |
3.30% | |
3.35% | |
3.36% | |
3.43% | |
3.34% | |
3.34% | |
3.32% | |
3.38% | |
3.59% | |
3.51% | |
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额外实收资本 |
54.01% | |
54.91% | |
55.79% | |
55.68% | |
53.84% | |
55.31% | |
56.35% | |
55.45% | |
54.53% | |
55.08% | |
55.33% | |
56.19% | |
56.72% | |
56.14% | |
54.58% | |
53.89% | |
54.44% | |
54.35% | |
55.39% | |
53.84% | |
53.77% | |
53.18% | |
53.96% | |
57.30% | |
56.07% | |
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员工持股计划（ESOP）债务偿还准备金 |
-0.50% | |
-0.54% | |
-0.55% | |
-0.58% | |
-0.56% | |
-0.60% | |
-0.62% | |
-0.65% | |
-0.64% | |
-0.68% | |
-0.69% | |
-0.74% | |
-0.75% | |
-0.78% | |
-0.76% | |
-0.79% | |
-0.81% | |
-0.84% | |
-0.86% | |
-0.89% | |
-0.87% | |
-0.89% | |
-0.91% | |
-1.00% | |
-0.97% | |
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累计其他综合亏损 |
-9.53% | |
-9.70% | |
-9.19% | |
-9.49% | |
-8.61% | |
-9.72% | |
-10.34% | |
-10.08% | |
-10.27% | |
-10.11% | |
-10.23% | |
-10.62% | |
-11.02% | |
-10.40% | |
-11.19% | |
-11.17% | |
-11.75% | |
-11.52% | |
-13.26% | |
-12.56% | |
-13.25% | |
-13.39% | |
-13.42% | |
-13.37% | |
-13.41% | |
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库存股 |
-109.60% | |
-110.76% | |
-112.27% | |
-111.80% | |
-106.59% | |
-109.00% | |
-110.51% | |
-109.26% | |
-106.93% | |
-107.37% | |
-108.47% | |
-109.60% | |
-109.39% | |
-105.27% | |
-101.71% | |
-100.10% | |
-97.97% | |
-96.37% | |
-96.03% | |
-91.23% | |
-89.07% | |
-87.47% | |
-89.26% | |
-94.66% | |
-89.88% | |
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留存收益 |
103.62% | |
103.79% | |
104.83% | |
104.00% | |
99.11% | |
101.18% | |
102.96% | |
100.75% | |
98.30% | |
97.80% | |
97.69% | |
98.42% | |
98.18% | |
95.92% | |
92.87% | |
90.92% | |
90.55% | |
89.16% | |
90.49% | |
86.89% | |
85.52% | |
83.05% | |
83.90% | |
88.09% | |
84.72% | |
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归属于宝洁公司的股东权益 |
41.75% |
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41.53% |
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42.50% |
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41.72% |
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40.99% |
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41.09% |
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41.86% |
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40.21% |
|
38.92% |
|
38.71% |
|
37.66% |
|
37.76% |
|
37.90% |
|
39.75% |
|
37.83% |
|
36.75% |
|
38.53% |
|
38.87% |
|
39.90% |
|
40.11% |
|
40.19% |
|
38.54% |
|
38.41% |
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40.76% |
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40.84% |
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非控制性权益 |
0.22% | |
0.22% | |
0.22% | |
0.22% | |
0.24% | |
0.22% | |
0.23% | |
0.24% | |
0.26% | |
0.24% | |
0.23% | |
0.23% | |
0.22% | |
0.23% | |
0.22% | |
0.23% | |
0.25% | |
0.23% | |
0.28% | |
0.30% | |
0.33% | |
0.30% | |
0.34% | |
0.33% | |
0.36% | |
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股东权益合计 |
41.97% |
|
41.75% |
|
42.73% |
|
41.95% |
|
41.22% |
|
41.32% |
|
42.09% |
|
40.45% |
|
39.19% |
|
38.95% |
|
37.90% |
|
37.99% |
|
38.13% |
|
39.98% |
|
38.05% |
|
36.97% |
|
38.78% |
|
39.10% |
|
40.18% |
|
40.41% |
|
40.51% |
|
38.84% |
|
38.75% |
|
41.09% |
|
41.19% |
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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% |
|
100.00% |
|
100.00% |
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根据报告：
10-Q (报告日期： 2025-09-30), 10-K (报告日期： 2025-06-30), 10-Q (报告日期： 2025-03-31), 10-Q (报告日期： 2024-12-31), 10-Q (报告日期： 2024-09-30), 10-K (报告日期： 2024-06-30), 10-Q (报告日期： 2024-03-31), 10-Q (报告日期： 2023-12-31), 10-Q (报告日期： 2023-09-30), 10-K (报告日期： 2023-06-30), 10-Q (报告日期： 2023-03-31), 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).
以下是对财务数据的分析总结。
- 负债结构
- 数据显示，负债合计占总负债和股东权益的百分比在观察期内相对稳定，大致在58%至63%之间波动。其中，非流动负债占比相对较高，长期维持在30%以上，表明公司依赖长期融资。流动负债的比例也较高，在27%至33%之间，需要关注其短期偿债压力。应付账款和应计负债等流动负债项目在总负债中的占比相对稳定，但一年内到期的债务占比波动较大，从6.43%到12.15%不等，可能反映了公司债务结构的调整。
- 股东权益结构
- 股东权益合计占总负债和股东权益的百分比在37%至43%之间波动。留存收益是股东权益的主要组成部分，占比超过80%，表明公司盈利能力较强，并持续将利润积累到股东权益中。库存股占比显著，且呈上升趋势，从-89.88%上升到-112.27%，这可能与公司股票回购计划有关。优先股占比相对较小，保持在0.7%至0.8%之间。
- 负债趋势
- 应付账款的占比在观察期内呈现小幅上升趋势，从9.6%增加到12.56%，随后略有回落。应计负债和其他负债的占比相对稳定，在8%至9.5%之间波动。一年内到期的债务占比波动较大，在2022年达到峰值（12.15%），随后有所下降。递延所得税的占比也呈现小幅上升趋势，从5.55%增加到6.01%，之后有所回落。其他非流动负债的占比呈现下降趋势，从9.06%下降到4.44%。
- 股东权益趋势
- 额外实收资本的占比相对稳定，在53%至58%之间波动。累计其他综合亏损的占比持续下降，从-13.41%下降到-9.7%，表明公司其他综合收益状况有所改善。留存收益的占比呈现上升趋势，从84.72%增加到104.83%，反映了公司盈利能力的提升。归属于母公司的股东权益占比在观察期内呈现波动，但总体保持在37%至41%之间。
总体而言，数据显示公司财务结构相对稳定，负债和股东权益的比例保持在合理范围内。公司盈利能力较强，留存收益持续增加。库存股的回购对股东权益结构产生了一定的影响。需要持续关注一年内到期的债务占比变化，以及其他非流动负债的下降趋势，以评估公司的偿债风险和财务灵活性。
