Chipotle Mexican Grill 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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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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應付帳款 |
2.33% | |
2.40% | |
2.29% | |
2.46% | |
2.28% | |
2.34% | |
2.46% | |
2.62% | |
2.15% | |
2.59% | |
2.66% | |
2.46% | |
2.42% | |
2.61% | |
2.45% | |
2.59% | |
2.22% | |
2.40% | |
2.04% | |
2.79% | |
2.99% | |
2.51% | |
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應計工資和福利 |
2.56% | |
1.71% | |
2.85% | |
2.05% | |
2.50% | |
1.69% | |
2.83% | |
1.96% | |
2.35% | |
1.65% | |
2.46% | |
1.88% | |
2.46% | |
2.67% | |
2.44% | |
2.88% | |
3.56% | |
3.61% | |
3.39% | |
3.46% | |
2.43% | |
2.54% | |
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應計負債 |
2.00% | |
2.05% | |
1.95% | |
2.01% | |
1.90% | |
2.04% | |
1.84% | |
1.91% | |
1.87% | |
2.27% | |
2.13% | |
2.29% | |
2.27% | |
2.11% | |
2.60% | |
2.31% | |
2.27% | |
2.37% | |
2.75% | |
2.81% | |
2.72% | |
2.83% | |
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未實現的收入 |
2.23% | |
2.25% | |
2.59% | |
2.00% | |
2.04% | |
2.23% | |
2.61% | |
1.98% | |
2.10% | |
2.24% | |
2.64% | |
1.95% | |
2.02% | |
2.05% | |
2.35% | |
1.82% | |
1.79% | |
1.79% | |
2.14% | |
1.62% | |
1.66% | |
1.49% | |
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當前經營租賃負債 |
3.10% | |
3.15% | |
3.02% | |
3.00% | |
2.96% | |
3.02% | |
3.08% | |
3.10% | |
3.23% | |
3.39% | |
3.41% | |
3.40% | |
3.53% | |
3.45% | |
3.29% | |
3.24% | |
3.38% | |
3.40% | |
3.42% | |
3.55% | |
3.67% | |
3.43% | |
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應交所得稅 |
0.00% | |
0.51% | |
0.00% | |
0.00% | |
0.00% | |
0.53% | |
0.00% | |
2.18% | |
1.30% | |
0.53% | |
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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流動負債 |
12.22% |
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12.07% |
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12.70% |
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11.52% |
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11.69% |
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11.86% |
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12.81% |
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13.75% |
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13.01% |
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12.68% |
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13.31% |
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12.00% |
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12.71% |
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12.89% |
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13.13% |
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12.84% |
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13.22% |
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13.56% |
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13.74% |
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14.24% |
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13.47% |
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12.79% |
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長期經營租賃負債 |
48.48% | |
48.08% | |
46.31% | |
46.75% | |
45.01% | |
46.41% | |
47.28% | |
47.69% | |
48.25% | |
50.08% | |
50.45% | |
51.30% | |
51.84% | |
51.51% | |
49.63% | |
49.41% | |
49.59% | |
49.44% | |
49.35% | |
51.34% | |
52.31% | |
53.10% | |
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遞延所得稅負債 |
0.39% | |
0.43% | |
0.50% | |
0.88% | |
0.93% | |
1.00% | |
1.11% | |
1.40% | |
1.41% | |
1.39% | |
1.42% | |
1.95% | |
1.93% | |
1.98% | |
2.13% | |
2.24% | |
2.11% | |
2.21% | |
2.50% | |
1.69% | |
1.80% | |
1.25% | |
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其他負債 |
0.85% | |
0.82% | |
0.77% | |
0.75% | |
0.75% | |
0.77% | |
0.73% | |
0.67% | |
0.70% | |
0.66% | |
0.63% | |
0.61% | |
0.61% | |
0.63% | |
0.58% | |
0.64% | |
0.68% | |
0.67% | |
0.65% | |
0.67% | |
0.68% | |
0.75% | |
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長期負債 |
49.72% |
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49.33% |
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47.59% |
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48.38% |
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46.69% |
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48.18% |
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49.12% |
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49.77% |
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50.36% |
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52.14% |
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52.51% |
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53.86% |
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54.38% |
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54.11% |
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52.34% |
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52.29% |
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52.38% |
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52.33% |
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52.49% |
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53.70% |
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54.79% |
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55.10% |
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總負債 |
61.93% |
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61.40% |
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60.28% |
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59.90% |
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58.39% |
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60.04% |
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61.93% |
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63.52% |
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63.36% |
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64.82% |
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65.82% |
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65.86% |
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67.09% |
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67.00% |
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65.47% |
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65.13% |
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65.60% |
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65.89% |
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66.23% |
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67.94% |
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68.26% |
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67.89% |
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優先股，面值 0.01 美元，未發行股票 |
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0.01美元 |
0.14% | |
0.15% | |
0.15% | |
0.15% | |
0.15% | |
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% | |
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額外實收資本 |
23.27% | |
23.42% | |
22.58% | |
22.53% | |
22.69% | |
23.72% | |
24.32% | |
24.24% | |
24.90% | |
26.22% | |
26.41% | |
26.52% | |
27.23% | |
27.11% | |
25.99% | |
25.51% | |
26.17% | |
26.13% | |
25.91% | |
27.11% | |
28.06% | |
28.49% | |
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庫存股，按成本計算 |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
-59.95% | |
-61.47% | |
-60.66% | |
-60.50% | |
-63.53% | |
-61.81% | |
-59.80% | |
-60.64% | |
-57.24% | |
-50.45% | |
-47.84% | |
-48.53% | |
-47.29% | |
-46.83% | |
-49.75% | |
-52.17% | |
-53.80% | |
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累計其他綜合損失 |
-0.08% | |
-0.11% | |
-0.11% | |
-0.08% | |
-0.10% | |
-0.09% | |
-0.08% | |
-0.10% | |
-0.09% | |
-0.11% | |
-0.11% | |
-0.13% | |
-0.10% | |
-0.08% | |
-0.08% | |
-0.08% | |
-0.07% | |
-0.07% | |
-0.07% | |
-0.10% | |
-0.11% | |
-0.14% | |
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留存收益 |
14.73% | |
15.14% | |
17.10% | |
17.51% | |
18.87% | |
76.28% | |
75.29% | |
72.99% | |
72.32% | |
72.59% | |
69.70% | |
67.54% | |
66.42% | |
63.20% | |
59.06% | |
57.27% | |
56.82% | |
55.35% | |
54.76% | |
54.78% | |
55.96% | |
57.56% | |
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股東權益 |
38.07% |
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38.60% |
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39.72% |
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40.10% |
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41.61% |
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39.96% |
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38.07% |
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36.48% |
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36.64% |
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35.18% |
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34.18% |
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34.14% |
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32.91% |
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33.00% |
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34.53% |
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34.87% |
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34.40% |
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34.11% |
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33.77% |
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32.06% |
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31.74% |
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32.11% |
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負債總額和股東權益 |
100.00% |
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100.00% |
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100.00% |
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100.00% |
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100.00% |
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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： 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).
根據此期間的財務結構分析，Chipotle Mexican Grill Inc.的總負債佔比持續維持在較穩定的範圍內，約在60%至67%之間。長期負債比例約占總負債的半數左右，顯示公司較依賴長期融資方式，然而該比例在時間推移中呈現些微的下降趨勢，顯示公司逐步在降低長期負債比例。
短期負債（流動負債）比例在約12%至14%間波動，略有增加但整體維持穩定，此意味著公司的短期償債壓力較為穩健。應付帳款比例在2.04%至2.99%之間波動，較為穩定，反映公司能有效管理應付帳款，並未顯示出嚴重的流動性風險。
應計工資和福利的比例在不同時點間略有波動，但大多落在1.65%至3.61%的範圍內，顯示人力成本的相對控制較為成本穩定。未實現收入比例在1.49%至2.64%之間波動，整體呈現較平穩趨勢，顯示公司未來預期的未實現收入金額未有明顯上升或下降的趨勢。
除上述外，公司的留存收益比例逐步增加，從約54.78%至最高約75%（2024年及之後的數據較低可能為特殊變動或結構調整的表現），顯示公司累積的盈餘逐漸增加，股東權益比重亦逐步提升，反映出公司資本積累狀況逐漸改善且財務穩健性在提高。此外，股東權益的比例逐年上升，從約32%提升至接近40%，象徵股東資金的擴大與公司資本結構的優化。
庫存股比例在2023年開始有明顯偏離0，甚至達到約-61%的數值（代表庫存股數量的變動較大），可能涉及庫存回購或股份調整策略。然而，此部分數據的特殊狀況需進一步調查確認具體原因。其他科目如應付稅金和遞延所得稅負債數值變動較少，整體稅務負擔展現出一定穩定性。
綜合來看，Chipotle的財務結構較為穩定，財務杠杆運用較為適度，且資本積累逐年提升，有助於企業未來的成長與抗風險能力。未來若能持續控制短期負債比例及優化資本結構，將有利於公司持續維持良好的財務健康狀況。
