National Oilwell Varco 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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2016年6月30日 |
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2016年3月31日 |
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2015年12月31日 |
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2015年9月30日 |
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2015年6月30日 |
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2015年3月31日 |
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2014年12月31日 |
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2014年9月30日 |
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2014年6月30日 |
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2014年3月31日 |
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2013年12月31日 |
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2013年9月30日 |
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2013年6月30日 |
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2013年3月31日 |
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2012年12月31日 |
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2012年9月30日 |
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2012年6月30日 |
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2012年3月31日 |
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2011年12月31日 |
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2011年9月30日 |
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2011年6月30日 |
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2011年3月31日 |
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應付帳款 |
1.82% | |
1.89% | |
2.33% | |
2.47% | |
2.71% | |
3.05% | |
3.54% | |
3.67% | |
3.48% | |
3.92% | |
3.66% | |
3.78% | |
3.67% | |
3.82% | |
3.81% | |
4.76% | |
4.54% | |
3.84% | |
3.53% | |
3.27% | |
3.14% | |
2.83% | |
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|
應計負債 |
7.46% | |
8.31% | |
8.55% | |
9.48% | |
9.70% | |
10.18% | |
10.48% | |
9.66% | |
8.45% | |
7.66% | |
7.94% | |
8.24% | |
7.98% | |
7.35% | |
8.17% | |
8.24% | |
8.70% | |
8.26% | |
9.31% | |
8.78% | |
9.17% | |
8.59% | |
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帳單超過成本 |
2.75% | |
2.84% | |
2.94% | |
3.98% | |
4.06% | |
4.62% | |
5.29% | |
5.28% | |
6.43% | |
5.86% | |
5.09% | |
4.48% | |
3.45% | |
3.26% | |
3.78% | |
3.62% | |
3.86% | |
3.67% | |
3.39% | |
4.55% | |
3.27% | |
2.47% | |
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長期債務和短期借款的流動部分 |
0.05% | |
0.03% | |
0.01% | |
0.01% | |
0.48% | |
0.47% | |
0.45% | |
0.44% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
1.24% | |
4.63% | |
1.34% | |
1.38% | |
0.01% | |
0.01% | |
0.88% | |
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應計所得稅 |
0.31% | |
0.80% | |
0.99% | |
0.38% | |
0.08% | |
1.33% | |
1.28% | |
0.78% | |
0.77% | |
1.36% | |
1.60% | |
0.75% | |
0.74% | |
1.21% | |
1.13% | |
0.68% | |
0.74% | |
2.47% | |
2.78% | |
1.63% | |
0.75% | |
1.23% | |
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遞延所得稅 |
0.00% | |
0.00% | |
1.09% | |
1.21% | |
1.13% | |
0.92% | |
0.92% | |
1.18% | |
1.31% | |
1.20% | |
0.90% | |
0.97% | |
0.89% | |
0.88% | |
1.06% | |
1.28% | |
0.80% | |
1.14% | |
0.84% | |
1.10% | |
1.55% | |
1.85% | |
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流動負債 |
12.39% |
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13.88% |
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15.90% |
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17.53% |
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18.16% |
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20.56% |
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21.97% |
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21.01% |
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20.44% |
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20.01% |
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19.18% |
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18.22% |
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16.73% |
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16.53% |
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17.94% |
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19.82% |
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23.29% |
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20.71% |
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21.23% |
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19.33% |
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17.89% |
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17.84% |
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長期債務，不包括流動部分 |
13.74% | |
13.62% | |
14.70% | |
13.44% | |
13.30% | |
12.63% | |
8.98% | |
8.74% | |
9.31% | |
8.88% | |
9.05% | |
10.81% | |
12.26% | |
12.96% | |
10.00% | |
4.10% | |
0.57% | |
0.60% | |
0.62% | |
2.08% | |
2.15% | |
2.21% | |
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遞延所得稅 |
4.64% | |
5.01% | |
6.75% | |
6.16% | |
6.33% | |
6.21% | |
5.88% | |
6.09% | |
5.92% | |
5.89% | |
6.58% | |
7.05% | |
7.32% | |
7.58% | |
6.34% | |
6.29% | |
6.95% | |
7.03% | |
7.26% | |
7.24% | |
7.64% | |
7.91% | |
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其他負債 |
1.18% | |
1.11% | |
1.06% | |
1.42% | |
1.34% | |
1.63% | |
1.28% | |
1.07% | |
1.02% | |
0.99% | |
1.04% | |
1.27% | |
1.32% | |
1.31% | |
1.06% | |
1.12% | |
1.17% | |
1.20% | |
1.41% | |
1.12% | |
1.16% | |
1.20% | |
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非流動負債 |
19.56% |
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19.74% |
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22.51% |
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21.02% |
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20.97% |
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20.46% |
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16.14% |
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15.90% |
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16.24% |
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15.76% |
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16.67% |
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19.12% |
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20.91% |
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21.85% |
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17.40% |
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11.51% |
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8.70% |
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8.83% |
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9.29% |
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10.43% |
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10.95% |
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11.33% |
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總負債 |
31.95% |
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33.61% |
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38.41% |
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38.55% |
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39.14% |
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41.03% |
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38.11% |
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36.92% |
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36.68% |
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35.76% |
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35.86% |
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37.34% |
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37.63% |
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38.37% |
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35.34% |
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31.33% |
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31.98% |
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29.55% |
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30.52% |
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29.76% |
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28.84% |
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29.17% |
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普通股，面值 $.01 |
0.02% | |
0.02% | |
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% | |
0.02% | |
0.02% | |
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額外實收資本 |
33.80% | |
32.41% | |
29.95% | |
20.93% | |
21.22% | |
21.73% | |
24.85% | |
26.55% | |
26.60% | |
25.18% | |
25.59% | |
25.51% | |
26.21% | |
26.14% | |
27.77% | |
30.42% | |
31.16% | |
32.91% | |
33.45% | |
34.68% | |
35.64% | |
36.41% | |
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累計其他綜合收益（虧損） |
-5.57% | |
-5.28% | |
-5.81% | |
-4.99% | |
-3.58% | |
-4.06% | |
-2.48% | |
-1.06% | |
0.14% | |
-0.12% | |
-0.01% | |
0.00% | |
-0.60% | |
-0.17% | |
0.34% | |
0.28% | |
-0.25% | |
0.40% | |
-0.09% | |
0.15% | |
0.95% | |
0.83% | |
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留存收益 |
39.52% | |
38.92% | |
37.14% | |
45.22% | |
42.97% | |
41.04% | |
39.27% | |
37.30% | |
36.31% | |
38.90% | |
38.27% | |
36.85% | |
36.47% | |
35.26% | |
36.16% | |
37.59% | |
36.69% | |
36.74% | |
35.68% | |
34.96% | |
34.08% | |
33.08% | |
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公司股東權益合計 |
67.77% |
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66.07% |
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61.30% |
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61.18% |
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60.61% |
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58.71% |
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61.65% |
|
62.80% |
|
63.06% |
|
63.97% |
|
63.86% |
|
62.37% |
|
62.09% |
|
61.24% |
|
64.28% |
|
68.29% |
|
67.62% |
|
70.06% |
|
69.05% |
|
69.81% |
|
70.68% |
|
70.34% |
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非控制性權益 |
0.29% | |
0.32% | |
0.29% | |
0.27% | |
0.25% | |
0.26% | |
0.24% | |
0.28% | |
0.25% | |
0.27% | |
0.29% | |
0.28% | |
0.27% | |
0.39% | |
0.37% | |
0.38% | |
0.40% | |
0.40% | |
0.43% | |
0.43% | |
0.48% | |
0.48% | |
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股東權益合計 |
68.05% |
|
66.39% |
|
61.59% |
|
61.45% |
|
60.86% |
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58.97% |
|
61.89% |
|
63.08% |
|
63.32% |
|
64.24% |
|
64.14% |
|
62.66% |
|
62.37% |
|
61.63% |
|
64.66% |
|
68.67% |
|
68.02% |
|
70.45% |
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69.48% |
|
70.24% |
|
71.16% |
|
70.83% |
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|
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負債總額和股東權益 |
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% |
|
100.00% |
|
100.00% |
|
100.00% |
|
100.00% |
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根據報告：
10-Q (報告日期： 2016-06-30), 10-Q (報告日期： 2016-03-31), 10-K (報告日期： 2015-12-31), 10-Q (報告日期： 2015-09-30), 10-Q (報告日期： 2015-06-30), 10-Q (報告日期： 2015-03-31), 10-K (報告日期： 2014-12-31), 10-Q (報告日期： 2014-09-30), 10-Q (報告日期： 2014-06-30), 10-Q (報告日期： 2014-03-31), 10-K (報告日期： 2013-12-31), 10-Q (報告日期： 2013-09-30), 10-Q (報告日期： 2013-06-30), 10-Q (報告日期： 2013-03-31), 10-K (報告日期： 2012-12-31), 10-Q (報告日期： 2012-09-30), 10-Q (報告日期： 2012-06-30), 10-Q (報告日期： 2012-03-31), 10-K (報告日期： 2011-12-31), 10-Q (報告日期： 2011-09-30), 10-Q (報告日期： 2011-06-30), 10-Q (報告日期： 2011-03-31).
根據提供的財務資料，國油公司在研究期間內的負債結構呈現出一定的變動趨勢。從應付帳款所佔比例的角度來看，比例逐漸下降，特別是在2016年第三季度降至約1.82%，顯示公司在此期間減少了短期應付帳款的比重，可能反映出改善的應付帳管理或縮減供應商負債的策略。
應計負債的比例亦有所變動，整體呈現縮減的趨勢，尤其在2014年之後，比例持續下降，顯示公司在負債結構上逐步減少長短期的累積負債，或進行財務結構調整。帳單超過成本的比例則從較高的水平逐漸下降，2013年之後大致維持在較低範圍，有可能暗示公司在控制運營成本與負債周轉效率方面取得了一定進展。
流動負債比例經歷波動，較高的比例出現在2012年至2014年間，隨後逐步下降，至2016年第三季度降至約12.39%，這可能反映公司在短期負債管理方面的策略調整或流動性改善。另一方面，長期債務的比例則在2014年後增加，從約8.88%升至2016年約13.74%，表明公司傾向於逐步增加長期借款來進行資本支出或資金規劃，減少短期負債的壓力。
在股東權益部分，留存收益的比例持續上升，從2011年開始由約33.08%逐步增長到2016年的約39.52%，顯示公司累積了較高的內部保留盈餘，反映出獲利能力的改善或盈利分配策略的調整。額外實收資本則逐步降低比例，可能因為透過股利分派或回購股份將盈餘返還股東至外部投資者。整體而言，股東權益佔比亦逐年提升，顯示財務結構向較為穩健的資本結構調整。
從負債與股東權益比例來看，整體商業負債占比持續增加，但在2016年略見收穫，整體負債比例約在31.95%至33.61%範圍內波動，顯示公司正在逐較平衡的負債管理與資本配置策略。
整體而言，該公司在研究期間呈現出負債結構逐步調整、短期負債減少、長期負債增加，以及股東權益逐步累積與提升的趨勢。這些變化表明公司在財務穩健性與資本結構方面，朝向較為積極且成熟的資金管理策略進行調整，有利於其長期經營策略的執行與風險控制。
