Etsy Inc.、合併資產負債表結構：負債和股東權益（季度數據）
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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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應付帳款 |
0.69% | |
0.50% | |
0.42% | |
0.73% | |
0.38% | |
0.81% | |
0.66% | |
1.70% | |
1.00% | |
0.91% | |
0.70% | |
1.71% | |
1.56% | |
2.01% | |
1.77% | |
2.94% | |
1.56% | |
1.71% | |
0.93% | |
2.25% | |
1.26% | |
1.37% | |
1.20% | |
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|
應計費用 |
10.20% | |
6.04% | |
6.44% | |
8.56% | |
7.00% | |
6.38% | |
8.74% | |
9.66% | |
7.87% | |
7.61% | |
4.54% | |
5.73% | |
4.69% | |
5.45% | |
4.09% | |
5.45% | |
4.10% | |
4.10% | |
4.07% | |
4.75% | |
4.58% | |
5.48% | |
4.27% | |
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|
融資租賃債務，流動 |
0.20% | |
0.10% | |
0.07% | |
0.06% | |
0.25% | |
0.26% | |
0.35% | |
0.36% | |
0.38% | |
0.46% | |
0.53% | |
0.54% | |
0.58% | |
0.91% | |
1.01% | |
0.43% | |
0.47% | |
0.51% | |
0.56% | |
0.96% | |
1.14% | |
1.33% | |
1.27% | |
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應付款項和應付給賣家的金額 |
7.98% | |
5.01% | |
5.10% | |
5.75% | |
4.79% | |
4.15% | |
6.33% | |
6.11% | |
5.12% | |
5.89% | |
3.64% | |
3.23% | |
2.50% | |
6.32% | |
6.55% | |
2.34% | |
6.99% | |
5.73% | |
5.58% | |
7.37% | |
7.87% | |
6.33% | |
6.46% | |
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遞延收入 |
0.50% | |
0.33% | |
0.33% | |
0.32% | |
0.36% | |
0.37% | |
0.49% | |
0.47% | |
0.47% | |
0.52% | |
0.54% | |
0.49% | |
0.50% | |
0.78% | |
0.79% | |
0.83% | |
0.79% | |
0.74% | |
0.74% | |
1.03% | |
1.10% | |
1.04% | |
1.09% | |
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其他流動負債 |
0.73% | |
0.49% | |
0.53% | |
0.64% | |
0.67% | |
0.40% | |
0.54% | |
0.62% | |
0.56% | |
0.48% | |
0.53% | |
0.53% | |
0.49% | |
0.82% | |
0.94% | |
0.44% | |
0.29% | |
0.34% | |
0.36% | |
0.56% | |
0.44% | |
0.38% | |
1.00% | |
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流動負債 |
20.29% |
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12.47% |
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12.90% |
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16.07% |
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13.45% |
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12.37% |
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17.10% |
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18.91% |
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15.40% |
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15.87% |
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10.47% |
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12.22% |
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10.32% |
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16.30% |
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15.15% |
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12.43% |
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14.21% |
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13.12% |
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12.25% |
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16.92% |
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16.39% |
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15.93% |
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15.29% |
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融資租賃債務，扣除流動部分 |
4.34% | |
2.97% | |
2.91% | |
2.88% | |
1.11% | |
1.25% | |
1.72% | |
1.87% | |
2.13% | |
2.80% | |
3.39% | |
3.48% | |
3.71% | |
5.62% | |
6.08% | |
0.23% | |
0.31% | |
0.32% | |
0.37% | |
0.68% | |
0.90% | |
1.12% | |
0.87% | |
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遞延所得稅負債 |
2.54% | |
1.90% | |
2.06% | |
2.07% | |
2.69% | |
0.00% | |
0.00% | |
2.43% | |
2.87% | |
3.76% | |
4.16% | |
4.18% | |
5.54% | |
3.19% | |
3.33% | |
3.38% | |
3.40% | |
3.73% | |
3.71% | |
3.93% | |
7.07% | |
11.73% | |
12.25% | |
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貸款融資義務 |
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% | |
6.65% | |
6.61% | |
6.94% | |
6.90% | |
9.92% | |
10.46% | |
10.94% | |
11.23% | |
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長期債務，淨額 |
92.99% | |
63.14% | |
60.78% | |
59.38% | |
64.94% | |
69.09% | |
52.15% | |
44.18% | |
47.62% | |
45.59% | |
52.33% | |
50.90% | |
51.77% | |
27.80% | |
28.56% | |
30.66% | |
30.06% | |
31.10% | |
30.50% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
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其他負債 |
4.58% | |
3.39% | |
3.28% | |
3.19% | |
2.58% | |
1.16% | |
1.65% | |
1.73% | |
1.88% | |
2.24% | |
2.85% | |
2.85% | |
2.69% | |
3.81% | |
4.08% | |
2.20% | |
1.92% | |
2.02% | |
2.08% | |
3.02% | |
4.52% | |
4.66% | |
4.77% | |
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非流動負債 |
104.45% |
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71.41% |
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69.02% |
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67.53% |
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71.31% |
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71.50% |
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55.52% |
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50.21% |
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54.50% |
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54.38% |
|
62.73% |
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61.41% |
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63.72% |
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40.42% |
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42.04% |
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43.12% |
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42.30% |
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44.11% |
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43.57% |
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17.54% |
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22.95% |
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28.45% |
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29.12% |
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總負債 |
124.74% |
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83.88% |
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81.93% |
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83.59% |
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84.76% |
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83.87% |
|
72.62% |
|
69.12% |
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69.90% |
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70.25% |
|
73.19% |
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73.64% |
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74.04% |
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56.71% |
|
57.19% |
|
55.55% |
|
56.51% |
|
57.23% |
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55.81% |
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34.46% |
|
39.34% |
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44.39% |
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44.41% |
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普通股，面值0.001美元 |
0.01% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
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% | |
0.02% | |
0.02% | |
0.02% | |
0.02% | |
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優先股，面值0.001美元 |
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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額外實收資本 |
31.58% | |
19.74% | |
17.96% | |
16.49% | |
17.83% | |
17.94% | |
26.60% | |
36.73% | |
40.02% | |
38.32% | |
43.31% | |
41.67% | |
42.50% | |
56.14% | |
58.19% | |
62.32% | |
60.76% | |
63.11% | |
62.35% | |
82.47% | |
84.13% | |
83.45% | |
84.34% | |
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留存收益（累計赤字） |
-41.11% | |
2.95% | |
2.54% | |
1.87% | |
-0.61% | |
-1.73% | |
0.99% | |
-6.11% | |
-9.84% | |
-8.14% | |
-15.81% | |
-14.74% | |
-15.78% | |
-12.14% | |
-14.50% | |
-17.01% | |
-16.50% | |
-19.60% | |
-17.46% | |
-15.90% | |
-22.77% | |
-28.24% | |
-31.69% | |
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累計其他綜合收益（虧損） |
-15.22% | |
-6.57% | |
-2.43% | |
-1.96% | |
-1.98% | |
-0.08% | |
-0.21% | |
0.25% | |
-0.09% | |
-0.44% | |
-0.70% | |
-0.56% | |
-0.77% | |
-0.73% | |
-0.89% | |
-0.87% | |
-0.78% | |
-0.76% | |
-0.72% | |
-1.05% | |
-0.71% | |
0.38% | |
2.92% | |
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股東權益（赤字） |
-24.74% |
|
16.12% |
|
18.07% |
|
16.41% |
|
15.24% |
|
16.13% |
|
27.38% |
|
30.88% |
|
30.10% |
|
29.75% |
|
26.81% |
|
26.36% |
|
25.96% |
|
43.29% |
|
42.81% |
|
44.45% |
|
43.49% |
|
42.77% |
|
44.19% |
|
65.54% |
|
60.66% |
|
55.61% |
|
55.59% |
|
|
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負債總額和股東權益（赤字） |
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% |
|
根據報告：
10-Q (報告日期： 2022-09-30), 10-Q (報告日期： 2022-06-30), 10-Q (報告日期： 2022-03-31), 10-K (報告日期： 2021-12-31), 10-Q (報告日期： 2021-09-30), 10-Q (報告日期： 2021-06-30), 10-Q (報告日期： 2021-03-31), 10-K (報告日期： 2020-12-31), 10-Q (報告日期： 2020-09-30), 10-Q (報告日期： 2020-06-30), 10-Q (報告日期： 2020-03-31), 10-K (報告日期： 2019-12-31), 10-Q (報告日期： 2019-09-30), 10-Q (報告日期： 2019-06-30), 10-Q (報告日期： 2019-03-31), 10-K (報告日期： 2018-12-31), 10-Q (報告日期： 2018-09-30), 10-Q (報告日期： 2018-06-30), 10-Q (報告日期： 2018-03-31), 10-K (報告日期： 2017-12-31), 10-Q (報告日期： 2017-09-30), 10-Q (報告日期： 2017-06-30), 10-Q (報告日期： 2017-03-31).
根據提供的資料，Etsy Inc.的財務負債結構在觀察期間內呈現出一定的變動趨勢。應付帳款所占比例在整體負債中波動不大，顯示公司經營現金流及供應鏈管理較為穩定，但整體比例偏低，反映出較少依賴應付帳款的財務策略。應計費用比例則較為波動，有時略有上升，可能與營運成本管理或延遲攤提的策略變動有關。融資租賃的流動部分比例較低，且有逐步下降趨勢，表示公司逐漸減少短期租賃負債，或調整租賃策略。此外，應付款項和應付給賣家的比例則在波動中呈現出競爭激烈或供應商付款條件變化的跡象。
在長期負債方面，長期債務的淨額占比自2020年起明顯升高，至2022年已進入較高的百分比範圍，顯示公司在資本結構上逐步增加長期融資。此外，非流動負債的比例也持續增加，反映出公司在資產負債表中累積較多非短期負債，可能與長期融資策略有關。
整體負債比率顯示，負債佔總資產比例在期間內穩步上升，尤其在2022年達到較高水平（約83%），表明公司在資金籌措方面越來越偏依賴借款或負債融資。股東權益的比例則逐漸減少，甚至在2022年出現負值，指出公司資本結構的較大負債依賴，可能引發資金結構風險。另一方面，留存收益在部分期間呈現負值，表示積累虧損或分派較多股利，對股東權益的貢獻有限或負面。額外實收資本的比例則在逐步下降，可能是因為資本被稀釋或發行新股意願降低。
綜合而言，從期間內的財務數據來看，Etsy Inc.的負債整體呈現逐步增加趨勢，且長期負債比例逐年上升，意味著公司在資金結構上逐漸轉向以負債為主，此策略可能意在擴展營運規模，或反映出經營策略對資本結構的調整。然而，股東權益逐步稀釋甚至出現負值，也提示公司在業務經營或獲利能力上的挑戰，須密切關注未來財務穩定性及負債壓力。此趨勢若未能改善，可能增加財務風險，削弱投資者信心。
