Chevron Corp.、合併資產負債表結構：負債和股東權益（季度數據）
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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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短期債務 |
2.47% | |
1.59% | |
1.71% | |
1.98% | |
0.67% | |
0.11% | |
0.20% | |
0.17% | |
0.50% | |
1.15% | |
0.76% | |
0.86% | |
1.25% | |
0.13% | |
0.11% | |
0.12% | |
1.44% | |
2.00% | |
0.65% | |
0.24% | |
1.68% | |
3.67% | |
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|
應付帳款 |
7.42% | |
8.14% | |
8.59% | |
7.73% | |
8.06% | |
8.12% | |
7.81% | |
8.20% | |
7.41% | |
7.01% | |
7.36% | |
8.35% | |
9.66% | |
8.09% | |
6.87% | |
6.38% | |
6.06% | |
5.32% | |
4.57% | |
4.28% | |
3.69% | |
4.65% | |
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|
應計負債 |
3.24% | |
3.27% | |
3.30% | |
3.21% | |
3.47% | |
2.97% | |
2.93% | |
2.89% | |
2.88% | |
2.60% | |
2.90% | |
2.76% | |
2.60% | |
2.80% | |
2.91% | |
2.89% | |
3.16% | |
3.13% | |
3.26% | |
3.56% | |
3.31% | |
2.65% | |
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聯邦稅和其他所得稅 |
0.26% | |
0.33% | |
0.73% | |
0.27% | |
0.34% | |
0.76% | |
0.71% | |
0.73% | |
0.61% | |
1.91% | |
1.70% | |
1.55% | |
1.13% | |
1.03% | |
0.71% | |
0.61% | |
0.50% | |
0.54% | |
0.38% | |
0.35% | |
0.28% | |
0.65% | |
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|
其他應交稅費 |
0.50% | |
0.60% | |
0.67% | |
0.59% | |
0.51% | |
0.62% | |
0.68% | |
0.62% | |
0.44% | |
0.52% | |
0.55% | |
0.68% | |
0.52% | |
0.48% | |
0.59% | |
0.49% | |
0.43% | |
0.38% | |
0.40% | |
0.39% | |
0.35% | |
0.31% | |
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流動負債 |
13.89% |
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13.92% |
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15.01% |
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13.78% |
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13.05% |
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12.59% |
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12.33% |
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12.60% |
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11.85% |
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13.18% |
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13.27% |
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14.20% |
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15.17% |
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12.53% |
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11.18% |
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10.50% |
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11.59% |
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11.37% |
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9.25% |
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8.82% |
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9.32% |
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11.93% |
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長期債務，不包括一年內到期的債務 |
9.28% | |
9.99% | |
7.84% | |
7.98% | |
8.23% | |
8.24% | |
7.76% | |
7.62% | |
8.04% | |
7.92% | |
8.29% | |
8.25% | |
8.92% | |
11.65% | |
12.99% | |
15.44% | |
16.28% | |
16.80% | |
17.84% | |
15.37% | |
13.56% | |
10.00% | |
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遞延貸項和其他非流動債務 |
8.73% | |
8.43% | |
8.60% | |
8.47% | |
8.23% | |
8.58% | |
9.26% | |
7.91% | |
7.94% | |
7.66% | |
7.91% | |
7.70% | |
7.65% | |
8.14% | |
8.67% | |
8.46% | |
8.42% | |
8.33% | |
8.48% | |
8.64% | |
8.64% | |
7.89% | |
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非流動遞延所得稅 |
7.86% | |
7.64% | |
7.45% | |
7.68% | |
7.48% | |
7.30% | |
7.20% | |
7.44% | |
7.33% | |
6.93% | |
6.65% | |
6.40% | |
6.18% | |
6.23% | |
6.12% | |
5.65% | |
5.41% | |
5.16% | |
5.24% | |
4.76% | |
4.97% | |
5.69% | |
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非當前員工福利計劃 |
1.54% | |
1.48% | |
1.50% | |
1.52% | |
1.51% | |
1.51% | |
1.56% | |
1.43% | |
1.57% | |
1.60% | |
1.69% | |
2.00% | |
2.16% | |
2.38% | |
2.61% | |
2.97% | |
3.15% | |
3.32% | |
3.84% | |
3.22% | |
3.35% | |
3.27% | |
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非流動負債 |
27.40% |
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27.54% |
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25.38% |
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25.65% |
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25.46% |
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25.63% |
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25.78% |
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24.41% |
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24.88% |
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24.12% |
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24.55% |
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24.34% |
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24.91% |
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28.41% |
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30.39% |
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32.52% |
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33.26% |
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33.62% |
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35.40% |
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31.99% |
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30.52% |
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26.84% |
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總負債 |
41.29% |
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41.47% |
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40.39% |
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39.42% |
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38.51% |
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38.22% |
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38.11% |
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37.01% |
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36.73% |
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37.30% |
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37.82% |
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38.54% |
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40.08% |
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40.94% |
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41.58% |
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43.02% |
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44.85% |
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44.99% |
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44.65% |
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40.81% |
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39.85% |
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38.77% |
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可贖回非控制性權益 |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.07% | |
0.07% | |
0.06% | |
0.06% | |
0.06% | |
0.06% | |
0.06% | |
0.05% | |
0.05% | |
0.05% | |
0.06% | |
0.05% | |
0.05% | |
0.05% | |
0.05% | |
0.00% | |
0.00% | |
0.00% | |
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優先股，面值 1.00 美元;未發佈 |
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0.75美元 |
0.73% | |
0.71% | |
0.71% | |
0.71% | |
0.70% | |
0.70% | |
0.70% | |
0.69% | |
0.73% | |
0.72% | |
0.71% | |
0.71% | |
0.71% | |
0.74% | |
0.76% | |
0.76% | |
0.75% | |
0.76% | |
0.76% | |
0.82% | |
0.82% | |
0.77% | |
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超過面值的資本 |
8.69% | |
8.47% | |
8.43% | |
8.32% | |
8.25% | |
8.20% | |
8.17% | |
8.08% | |
7.45% | |
7.31% | |
7.24% | |
7.16% | |
7.20% | |
7.38% | |
7.21% | |
7.11% | |
7.02% | |
6.98% | |
7.02% | |
7.76% | |
7.74% | |
7.30% | |
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留存收益 |
82.09% | |
80.48% | |
80.12% | |
79.27% | |
78.25% | |
77.40% | |
76.45% | |
76.00% | |
78.21% | |
75.71% | |
73.74% | |
71.76% | |
68.97% | |
67.88% | |
69.11% | |
67.95% | |
65.75% | |
65.92% | |
66.88% | |
73.30% | |
74.36% | |
74.41% | |
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累計其他綜合損失 |
-1.02% | |
-1.06% | |
-1.07% | |
-1.09% | |
-1.12% | |
-1.13% | |
-1.13% | |
-0.98% | |
-1.08% | |
-1.07% | |
-1.09% | |
-1.22% | |
-1.35% | |
-1.47% | |
-1.62% | |
-1.84% | |
-1.77% | |
-1.90% | |
-2.34% | |
-2.02% | |
-2.13% | |
-2.06% | |
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遞延薪酬和福利計劃信託 |
-0.10% | |
-0.09% | |
-0.09% | |
-0.09% | |
-0.09% | |
-0.09% | |
-0.09% | |
-0.09% | |
-0.10% | |
-0.09% | |
-0.09% | |
-0.09% | |
-0.09% | |
-0.10% | |
-0.10% | |
-0.10% | |
-0.10% | |
-0.10% | |
-0.10% | |
-0.11% | |
-0.11% | |
-0.10% | |
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庫存股，按成本計算 |
-32.02% | |
-30.31% | |
-28.82% | |
-26.87% | |
-24.90% | |
-23.68% | |
-22.58% | |
-21.08% | |
-22.34% | |
-20.26% | |
-18.70% | |
-17.22% | |
-15.90% | |
-15.72% | |
-17.31% | |
-17.26% | |
-16.80% | |
-17.08% | |
-17.31% | |
-20.68% | |
-20.65% | |
-19.51% | |
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雪佛龍公司股東權益合計 |
58.38% |
|
58.21% |
|
59.28% |
|
60.26% |
|
61.09% |
|
61.39% |
|
61.52% |
|
62.62% |
|
62.88% |
|
62.31% |
|
61.81% |
|
61.09% |
|
59.53% |
|
58.71% |
|
58.06% |
|
56.62% |
|
54.85% |
|
54.58% |
|
54.92% |
|
59.07% |
|
60.03% |
|
60.81% |
|
|
|
非控制性權益，不包括可贖回非控制性權益 |
0.34% | |
0.33% | |
0.33% | |
0.32% | |
0.33% | |
0.33% | |
0.31% | |
0.32% | |
0.33% | |
0.33% | |
0.32% | |
0.31% | |
0.34% | |
0.30% | |
0.31% | |
0.30% | |
0.25% | |
0.38% | |
0.38% | |
0.12% | |
0.12% | |
0.42% | |
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|
總權益 |
58.71% |
|
58.53% |
|
59.61% |
|
60.58% |
|
61.42% |
|
61.72% |
|
61.83% |
|
62.93% |
|
63.21% |
|
62.64% |
|
62.12% |
|
61.40% |
|
59.87% |
|
59.01% |
|
58.37% |
|
56.93% |
|
55.10% |
|
54.96% |
|
55.30% |
|
59.19% |
|
60.15% |
|
61.23% |
|
|
|
負債和權益合計 |
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： 2025-06-30), 10-Q (報告日期： 2025-03-31), 10-K (報告日期： 2024-12-31), 10-Q (報告日期： 2024-09-30), 10-Q (報告日期： 2024-06-30), 10-Q (報告日期： 2024-03-31), 10-K (報告日期： 2023-12-31), 10-Q (報告日期： 2023-09-30), 10-Q (報告日期： 2023-06-30), 10-Q (報告日期： 2023-03-31), 10-K (報告日期： 2022-12-31), 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).
整體而言，Chevron Corp. 的財務資料顯示其資產結構在過去數年呈現一定的變動趨勢，反映公司在資金運用與負債管理上的調整策略。
短期債務比例呈現顯著下降的趨勢，從2020年第一季度的3.67%降至2024年6月的1.71%左右，並在2025年發現略為回升至約2.47%。這表明公司在短期融資上逐步減少依賴，或將短期負債轉移為較長期的融資方式，以降低短期資金壓力。
應付帳款的比例則普遍上升，從2020年初的4.65%逐步增加到2022年9月的約8.09%，之後略微波動但整體仍維持較高水準，顯示公司在營運資金管理上偏向維持較多的應付帳款。此外，應計負債比例維持較為穩定的水平，約在2.6%至3.56%之間，反映出公司對於應計負債的控制較為嚴格。
長期債務比例於2020年較高，達到約17.84%，之後逐年下降至2024年初的約8.92%，顯示公司積極逐步減少長期債務負擔，可能是為了降低財務風險或調整資本結構。遞延貸項和非流動債務比例則較為穩定，約在7%至9%範圍內，顯示公司對非流動負債的管理較為謹慎且穩定。
負債總佔比亦有逐步回落跡象，從2020年的38.77%漸降至2024年的約40.39%，但仍保持在較高水準，反映公司資本結構偏向借款融資。值得注意的是，非流動負債比例有所下降，特別是在2021年後至2024年期間，降至約24%至25%左右，顯示公司可能逐步縮減非流動負債或優化資本結構以減少負債壓力。
股東權益部分，留存收益佔比持續增加，從2020年的約74.4%升高至2024年超過80%，顯示公司在盈餘留存方面持續擴大，反映累積盈餘的增加與股東權益的擴張。普通股比例則相對穩定，且超過面值資本比例逐步上升，至2024年達到約8.47%，表明公司可能逐漸擴張股本或進行股東權益調整。
庫存股持續增加，從2020年的-19.51%逐漸惡化至2024年的約-32%，顯示公司可能在回購股票以提升股價，或作為管理層的股東回報策略。這一趨勢與留存收益的增加相呼應，暗示公司將盈餘部分用於股票回購以增強股東價值。
總結而言，Chevron Corp. 在資料期間內，逐步從較高的短期負債和長期債務中走出，轉向較為穩健的資本結構，並持續累積留存盈餘及進行股票回購活動，展現公司對資本穩健性與股東回報的重視。儘管負債比例仍較高，但長期債務與非流動負債的逐步降低，可能是公司調整資本策略以降低財務風險的跡象。
