lululemon athletica 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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2026年5月3日 |
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2026年2月1日 |
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2025年11月2日 |
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2025年8月3日 |
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2025年5月4日 |
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2025年2月2日 |
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2024年10月27日 |
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2024年7月28日 |
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2024年4月28日 |
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2024年1月28日 |
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2023年10月29日 |
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2023年7月30日 |
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2023年4月30日 |
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2023年1月29日 |
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2022年10月30日 |
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2022年7月31日 |
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2022年5月1日 |
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2022年1月30日 |
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2021年10月31日 |
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2021年8月1日 |
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2021年5月2日 |
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2021年1月31日 |
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2020年11月1日 |
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2020年8月2日 |
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2020年5月3日 |
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應付帳款 |
3.45% | |
3.92% | |
4.43% | |
4.96% | |
4.09% | |
3.57% | |
5.45% | |
4.71% | |
3.83% | |
4.91% | |
5.14% | |
4.99% | |
5.16% | |
3.08% | |
5.67% | |
5.28% | |
6.56% | |
5.86% | |
4.97% | |
4.62% | |
4.55% | |
4.12% | |
4.43% | |
3.51% | |
2.47% | |
|
|
應計負債及其他 |
6.87% | |
7.84% | |
7.81% | |
5.63% | |
6.82% | |
7.36% | |
7.93% | |
5.88% | |
5.48% | |
4.91% | |
6.52% | |
6.66% | |
6.15% | |
7.12% | |
6.73% | |
7.01% | |
7.73% | |
6.69% | |
7.10% | |
6.86% | |
6.19% | |
5.42% | |
5.54% | |
5.98% | |
0.31% | |
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應計薪酬及相關費用 |
2.02% | |
2.22% | |
2.34% | |
1.98% | |
1.94% | |
2.69% | |
2.68% | |
2.59% | |
1.95% | |
4.60% | |
4.16% | |
3.21% | |
2.24% | |
4.43% | |
3.47% | |
3.12% | |
2.54% | |
4.15% | |
3.98% | |
3.41% | |
3.57% | |
3.11% | |
2.66% | |
2.41% | |
2.17% | |
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當前經營租賃負債 |
4.19% | |
3.53% | |
3.99% | |
3.96% | |
3.79% | |
3.62% | |
4.10% | |
4.12% | |
3.73% | |
3.51% | |
3.61% | |
3.62% | |
3.78% | |
3.71% | |
3.54% | |
3.99% | |
3.80% | |
3.82% | |
3.84% | |
3.41% | |
3.88% | |
3.97% | |
3.81% | |
4.23% | |
4.52% | |
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當期應交所得稅 |
0.59% | |
0.52% | |
0.79% | |
0.36% | |
0.42% | |
2.41% | |
1.37% | |
0.29% | |
0.78% | |
0.17% | |
0.45% | |
0.34% | |
0.54% | |
3.11% | |
1.52% | |
1.03% | |
0.47% | |
2.71% | |
0.94% | |
0.31% | |
0.18% | |
0.20% | |
0.16% | |
2.15% | |
0.90% | |
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未兌換的禮品卡責任 |
3.47% | |
3.74% | |
3.19% | |
3.35% | |
3.65% | |
4.06% | |
3.36% | |
3.72% | |
3.93% | |
4.32% | |
3.54% | |
3.61% | |
4.02% | |
4.49% | |
3.23% | |
3.51% | |
3.92% | |
4.21% | |
3.01% | |
3.11% | |
3.26% | |
3.72% | |
2.89% | |
3.05% | |
3.29% | |
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其他流動負債 |
0.44% | |
0.54% | |
0.61% | |
0.45% | |
0.44% | |
0.49% | |
0.57% | |
0.48% | |
0.57% | |
0.57% | |
0.63% | |
0.71% | |
0.66% | |
0.68% | |
0.75% | |
0.59% | |
0.68% | |
0.99% | |
0.62% | |
0.55% | |
0.64% | |
0.56% | |
0.66% | |
0.51% | |
6.08% | |
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流動負債 |
21.03% |
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22.32% |
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23.16% |
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20.70% |
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21.16% |
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24.20% |
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25.46% |
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21.78% |
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20.26% |
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23.00% |
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24.05% |
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23.14% |
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22.56% |
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26.61% |
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24.91% |
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24.53% |
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25.69% |
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28.43% |
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24.45% |
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22.28% |
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22.28% |
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21.10% |
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20.15% |
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21.85% |
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19.72% |
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非流動經營租賃負債 |
20.85% | |
17.73% | |
18.17% | |
19.47% | |
19.18% | |
17.11% | |
17.28% | |
17.51% | |
16.81% | |
16.27% | |
15.79% | |
16.30% | |
15.95% | |
15.38% | |
16.02% | |
15.40% | |
15.46% | |
14.00% | |
14.97% | |
14.64% | |
14.25% | |
15.11% | |
17.51% | |
18.11% | |
19.97% | |
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應付非流動所得稅 |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.23% | |
0.22% | |
0.26% | |
0.26% | |
0.51% | |
0.51% | |
0.54% | |
0.58% | |
0.61% | |
0.77% | |
0.83% | |
0.86% | |
0.88% | |
1.03% | |
1.19% | |
1.23% | |
1.51% | |
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遞延所得稅負債 |
0.88% | |
0.62% | |
1.40% | |
0.83% | |
1.32% | |
1.29% | |
0.47% | |
0.43% | |
0.43% | |
0.42% | |
0.89% | |
0.92% | |
0.98% | |
0.98% | |
0.96% | |
1.08% | |
1.13% | |
1.08% | |
1.32% | |
1.36% | |
1.40% | |
1.40% | |
1.30% | |
1.34% | |
1.27% | |
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其他非流動負債 |
0.67% | |
0.65% | |
0.68% | |
0.69% | |
0.61% | |
0.54% | |
0.53% | |
0.51% | |
0.48% | |
0.41% | |
0.46% | |
0.41% | |
0.41% | |
0.36% | |
0.33% | |
0.33% | |
0.31% | |
0.28% | |
0.28% | |
0.22% | |
0.22% | |
0.21% | |
0.23% | |
0.20% | |
0.20% | |
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非流動負債 |
22.41% |
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19.01% |
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20.25% |
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20.99% |
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21.11% |
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18.93% |
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18.27% |
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18.44% |
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17.94% |
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17.32% |
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17.41% |
|
17.90% |
|
17.85% |
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17.23% |
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17.84% |
|
17.39% |
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17.51% |
|
16.13% |
|
17.40% |
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17.08% |
|
16.75% |
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17.76% |
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20.23% |
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20.88% |
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22.94% |
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總負債 |
43.44% |
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41.33% |
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43.41% |
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41.69% |
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42.27% |
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43.13% |
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43.73% |
|
40.22% |
|
38.20% |
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40.33% |
|
41.45% |
|
41.03% |
|
40.41% |
|
43.84% |
|
42.76% |
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41.92% |
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43.20% |
|
44.56% |
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41.85% |
|
39.36% |
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39.03% |
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38.87% |
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40.38% |
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42.73% |
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42.66% |
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未指定優先股，面值0.01美元;未發行且未發行 |
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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|
可交換股票，無面值 |
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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|
特別表決權股票，面值0.000005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% | |
0.00% | |
0.00% | |
|
|
普通股，面值0.005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% | |
0.01% | |
0.01% | |
0.02% | |
0.02% | |
0.02% | |
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|
額外實收資本 |
7.98% | |
7.92% | |
8.12% | |
8.41% | |
8.51% | |
8.39% | |
8.62% | |
8.74% | |
8.35% | |
8.11% | |
8.91% | |
8.43% | |
8.59% | |
8.47% | |
8.58% | |
8.80% | |
8.79% | |
8.55% | |
8.89% | |
8.67% | |
8.42% | |
9.29% | |
10.32% | |
10.26% | |
10.44% | |
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|
留存收益 |
51.12% | |
53.48% | |
52.85% | |
54.30% | |
53.74% | |
54.05% | |
52.16% | |
55.63% | |
57.76% | |
55.28% | |
54.87% | |
54.53% | |
55.97% | |
52.19% | |
54.15% | |
53.58% | |
52.61% | |
50.84% | |
52.45% | |
55.52% | |
55.61% | |
56.06% | |
55.59% | |
53.60% | |
55.79% | |
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|
累計其他綜合損失 |
-2.55% | |
-2.73% | |
-4.38% | |
-4.40% | |
-4.53% | |
-5.58% | |
-4.51% | |
-4.59% | |
-4.32% | |
-3.73% | |
-5.24% | |
-4.00% | |
-4.98% | |
-4.50% | |
-5.50% | |
-4.31% | |
-4.61% | |
-3.96% | |
-3.21% | |
-3.56% | |
-3.08% | |
-4.23% | |
-6.30% | |
-6.61% | |
-8.91% | |
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|
股東權益 |
56.56% |
|
58.67% |
|
56.59% |
|
58.31% |
|
57.73% |
|
56.87% |
|
56.27% |
|
59.78% |
|
61.80% |
|
59.67% |
|
58.55% |
|
58.97% |
|
59.59% |
|
56.16% |
|
57.24% |
|
58.08% |
|
56.80% |
|
55.44% |
|
58.15% |
|
60.64% |
|
60.97% |
|
61.13% |
|
59.62% |
|
57.27% |
|
57.34% |
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|
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負債總額和股東權益 |
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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根據報告：
10-Q (報告日期： 2026-05-03), 10-K (報告日期： 2026-02-01), 10-Q (報告日期： 2025-11-02), 10-Q (報告日期： 2025-08-03), 10-Q (報告日期： 2025-05-04), 10-K (報告日期： 2025-02-02), 10-Q (報告日期： 2024-10-27), 10-Q (報告日期： 2024-07-28), 10-Q (報告日期： 2024-04-28), 10-K (報告日期： 2024-01-28), 10-Q (報告日期： 2023-10-29), 10-Q (報告日期： 2023-07-30), 10-Q (報告日期： 2023-04-30), 10-K (報告日期： 2023-01-29), 10-Q (報告日期： 2022-10-30), 10-Q (報告日期： 2022-07-31), 10-Q (報告日期： 2022-05-01), 10-K (報告日期： 2022-01-30), 10-Q (報告日期： 2021-10-31), 10-Q (報告日期： 2021-08-01), 10-Q (報告日期： 2021-05-02), 10-K (報告日期： 2021-01-31), 10-Q (報告日期： 2020-11-01), 10-Q (報告日期： 2020-08-02), 10-Q (報告日期： 2020-05-03).
該公司的資本結構在分析期間保持相對穩定，總負債佔總負債和股東權益的比例長期維持在 38% 至 45% 之間，而股東權益則佔比約 55% 至 62%，顯示其財務槓桿處於受控狀態且具備較強的自有資本基礎。
- 負債結構分析
- 流動負債佔比在 20% 至 28% 之間波動，於 2022 年 1 月達到峰值（28.43%），隨後回落並穩定在 21% 至 25% 之間。非流動負債則呈現緩慢上升趨勢，從早期的 16% 至 17% 逐漸增加至 2026 年 5 月的 22.41%，這反映出長期負債規模相對於總資本的權重有所提升。
- 在流動負債組成中，應計負債及其他項目佔比最高且波動較大，範圍在 5% 至 8% 之間。未兌換禮品卡責任則展現高度穩定性，長期維持在 3% 至 4.5% 之間，顯示其消費者預付模式具有可預測性。
- 經營租賃負債（含當期與非流動）合計佔比約在 18% 至 22% 之間，是非流動負債的主要構成部分，顯示其業務擴張高度依賴租賃模式。
- 股東權益分析
- 留存收益是股東權益的核心，佔比長期維持在 50% 以上，最高曾達 57.76%，顯示公司具備強大的獲利累計能力。額外實收資本的佔比則從早期的 10% 緩慢下降至 8% 左右。
- 累計其他綜合損失在分析期間呈現改善趨勢，由 2020 年 5 月的 -8.91% 逐漸收窄至 2026 年 5 月的 -2.55%，有效降低了對總權益的負面影響。
整體而言，該公司維持著穩健的資產負債比率。儘管非流動負債比例近期有所上升，但透過留存收益的持續增長與綜合損失的縮減，整體財務穩定性依然維持在較高水平。
