Paycom Software 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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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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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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應付帳款 |
0.18% | |
0.21% | |
0.24% | |
0.41% | |
0.31% | |
0.28% | |
0.22% | |
0.18% | |
0.22% | |
0.29% | |
0.36% | |
0.26% | |
0.37% | |
0.19% | |
0.25% | |
0.20% | |
0.29% | |
0.20% | |
0.20% | |
0.41% | |
0.42% | |
0.35% | |
0.21% | |
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|
應交所得稅 |
0.00% | |
0.00% | |
0.46% | |
0.00% | |
0.00% | |
0.00% | |
0.43% | |
0.00% | |
0.00% | |
0.00% | |
0.38% | |
0.00% | |
0.00% | |
0.00% | |
0.69% | |
0.00% | |
0.00% | |
0.00% | |
0.17% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
|
|
應計傭金和獎金 |
0.53% | |
0.55% | |
0.41% | |
0.73% | |
0.57% | |
0.30% | |
0.22% | |
0.70% | |
0.29% | |
0.31% | |
0.20% | |
0.53% | |
0.32% | |
0.34% | |
0.25% | |
0.50% | |
0.53% | |
0.43% | |
0.22% | |
0.70% | |
0.44% | |
0.31% | |
0.16% | |
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應計工資單和假期 |
1.07% | |
1.26% | |
0.85% | |
1.15% | |
1.09% | |
0.85% | |
0.79% | |
1.07% | |
0.86% | |
0.89% | |
0.96% | |
0.94% | |
1.12% | |
0.99% | |
0.92% | |
0.60% | |
1.11% | |
0.63% | |
0.70% | |
0.71% | |
0.88% | |
0.63% | |
0.70% | |
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遞延收入 |
0.59% | |
0.54% | |
0.48% | |
0.51% | |
0.59% | |
0.37% | |
0.31% | |
0.51% | |
0.38% | |
0.46% | |
0.42% | |
0.52% | |
0.56% | |
0.64% | |
0.50% | |
0.45% | |
0.67% | |
0.55% | |
0.47% | |
0.59% | |
0.57% | |
0.55% | |
0.46% | |
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長期債務的流動部分 |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.03% | |
0.06% | |
0.04% | |
0.05% | |
0.05% | |
0.07% | |
0.07% | |
0.09% | |
0.08% | |
0.07% | |
0.11% | |
0.10% | |
0.09% | |
0.12% | |
0.12% | |
0.13% | |
0.08% | |
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應計費用和其他流動負債 |
2.00% | |
2.00% | |
1.65% | |
1.54% | |
1.77% | |
1.12% | |
1.05% | |
1.97% | |
1.19% | |
1.71% | |
1.33% | |
1.69% | |
1.81% | |
2.11% | |
1.89% | |
1.83% | |
2.47% | |
2.16% | |
1.95% | |
1.47% | |
1.34% | |
1.32% | |
1.25% | |
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客戶資金義務之前的流動負債 |
4.36% |
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4.57% |
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4.10% |
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4.34% |
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4.33% |
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2.92% |
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3.06% |
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4.47% |
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2.99% |
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3.71% |
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3.70% |
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4.01% |
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4.24% |
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4.36% |
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4.57% |
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3.65% |
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5.19% |
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4.08% |
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3.79% |
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4.00% |
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3.77% |
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3.30% |
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2.87% |
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客戶資金義務 |
49.32% | |
50.77% | |
56.38% | |
56.57% | |
52.92% | |
70.03% | |
72.48% | |
57.43% | |
70.17% | |
62.65% | |
67.50% | |
61.87% | |
61.26% | |
53.79% | |
60.28% | |
66.86% | |
52.51% | |
61.70% | |
68.13% | |
63.59% | |
61.49% | |
63.45% | |
68.10% | |
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流動負債 |
53.68% |
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55.34% |
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60.47% |
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60.91% |
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57.25% |
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72.95% |
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75.53% |
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61.91% |
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73.17% |
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66.35% |
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71.20% |
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65.88% |
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65.50% |
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58.14% |
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64.85% |
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70.51% |
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57.69% |
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65.78% |
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71.93% |
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67.59% |
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65.26% |
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66.74% |
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70.97% |
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遞延所得稅負債淨額 |
3.77% | |
3.62% | |
3.29% | |
3.61% | |
4.20% | |
2.77% | |
2.48% | |
4.53% | |
2.97% | |
3.68% | |
3.39% | |
4.32% | |
4.12% | |
5.13% | |
4.01% | |
3.67% | |
5.40% | |
4.36% | |
3.58% | |
4.61% | |
4.37% | |
4.18% | |
3.32% | |
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長期遞延收入 |
2.74% | |
2.60% | |
2.36% | |
2.50% | |
2.85% | |
1.86% | |
1.61% | |
2.65% | |
1.94% | |
2.40% | |
2.20% | |
2.81% | |
2.88% | |
3.57% | |
2.89% | |
2.62% | |
3.94% | |
3.28% | |
2.80% | |
3.66% | |
3.57% | |
3.48% | |
2.89% | |
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長期債務，減去流動部分 |
0.75% | |
0.73% | |
0.68% | |
0.74% | |
0.87% | |
0.59% | |
0.49% | |
0.85% | |
0.66% | |
0.87% | |
0.84% | |
1.12% | |
1.19% | |
1.56% | |
1.32% | |
1.24% | |
1.97% | |
1.74% | |
1.56% | |
2.14% | |
2.25% | |
2.36% | |
2.11% | |
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其他長期負債 |
2.20% | |
2.10% | |
1.72% | |
1.93% | |
2.34% | |
1.51% | |
1.35% | |
2.27% | |
1.70% | |
2.19% | |
0.50% | |
0.74% | |
0.87% | |
1.11% | |
0.96% | |
0.79% | |
1.17% | |
1.03% | |
0.81% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
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長期負債 |
9.46% |
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9.06% |
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8.06% |
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8.79% |
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10.27% |
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6.73% |
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5.93% |
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10.30% |
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7.26% |
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9.14% |
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6.92% |
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8.98% |
|
9.05% |
|
11.37% |
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9.18% |
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8.31% |
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12.48% |
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10.41% |
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8.75% |
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10.41% |
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10.19% |
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10.02% |
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8.32% |
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總負債 |
63.14% |
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64.40% |
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68.54% |
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69.70% |
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67.53% |
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79.68% |
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81.47% |
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72.20% |
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80.43% |
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75.50% |
|
78.12% |
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74.86% |
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74.55% |
|
69.51% |
|
74.03% |
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78.82% |
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70.17% |
|
76.19% |
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80.68% |
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78.00% |
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75.45% |
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76.76% |
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79.29% |
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普通股，面值0.01美元 |
0.02% | |
0.02% | |
0.01% | |
0.02% | |
0.02% | |
0.01% | |
0.01% | |
0.02% | |
0.01% | |
0.02% | |
0.02% | |
0.02% | |
0.02% | |
0.03% | |
0.03% | |
0.02% | |
0.04% | |
0.03% | |
0.03% | |
0.04% | |
0.04% | |
0.04% | |
0.04% | |
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額外實收資本 |
17.83% | |
16.45% | |
14.36% | |
14.78% | |
16.60% | |
10.58% | |
9.01% | |
14.48% | |
10.47% | |
12.68% | |
11.26% | |
13.72% | |
12.97% | |
15.63% | |
11.94% | |
10.35% | |
15.76% | |
13.47% | |
11.63% | |
13.38% | |
13.50% | |
13.62% | |
11.77% | |
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留存收益 |
36.58% | |
34.37% | |
31.03% | |
30.67% | |
33.70% | |
21.77% | |
18.50% | |
28.48% | |
20.55% | |
25.87% | |
23.02% | |
27.59% | |
27.98% | |
34.75% | |
27.67% | |
23.17% | |
33.34% | |
26.92% | |
21.47% | |
25.99% | |
24.80% | |
23.64% | |
18.64% | |
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累計其他綜合損失 |
-0.06% | |
-0.08% | |
-0.07% | |
-0.09% | |
-0.12% | |
-0.03% | |
-0.02% | |
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% | |
|
|
庫存股，按成本計算 |
-17.52% | |
-15.16% | |
-13.88% | |
-15.06% | |
-17.73% | |
-12.01% | |
-8.97% | |
-15.18% | |
-11.47% | |
-14.07% | |
-12.41% | |
-16.20% | |
-15.52% | |
-19.93% | |
-13.67% | |
-12.37% | |
-19.31% | |
-16.62% | |
-13.81% | |
-17.42% | |
-13.80% | |
-14.06% | |
-9.74% | |
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股東權益 |
36.86% |
|
35.60% |
|
31.46% |
|
30.30% |
|
32.47% |
|
20.32% |
|
18.53% |
|
27.80% |
|
19.57% |
|
24.50% |
|
21.88% |
|
25.14% |
|
25.45% |
|
30.49% |
|
25.97% |
|
21.18% |
|
29.83% |
|
23.81% |
|
19.32% |
|
22.00% |
|
24.55% |
|
23.24% |
|
20.71% |
|
|
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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% |
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根據報告：
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), 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).
經由資料觀察，可以確認Paycom Software Inc.於2018年至2023年間，在其財務結構方面經歷了多個顯著變化，特別是在負債與股東權益的比例分佈上，彰顯公司整體資產結構的調整趨勢。
- 負債比例與變動趨勢
- 整體而言，總負債佔比於100%為基準，期間雖然略有波動，但大多維持在較高水準，約在63.14%至81.47%之間。特別是，公司在2023年第二季的負債比例較低，約64.4%，顯示負債佔公司資產結構的比例有所下降，可能反映出公司努力改善財務穩定性或償債能力的調整策略。
- 應付帳款及負債組成
- 應付帳款比例在整體負債中占比相對較低且波動，從約0.18%到0.42%之間，顯示其在負債結構中扮演次要角色。與其他流動負債如應計工資和假期及應計費用的比重較高，且大部分呈現高佔比的趨勢，特別是在2022年及2023年，顯示流動負債是公司短期負債的重要組成部分。
- 客戶資金義務及相關負債
- 客戶資金義務的比例在期間內經歷了明顯的波動，從約49.32%上升到約72.48%，此變動可反映出公司客戶資金相關義務的增加或調整，且在2023年較前期顯著下降，提示可能的資金調度或客戶資金管理策略變化。此外，客戶資金義務在負債中的比例較高，表明公司在運作過程中較多地處理客戶資金。
- 長期負債的走勢
- 長期負債（扣除流動部分）比例逐步降低，從約2.11%下降至約0.66%，顯示公司在資本結構方面逐漸降低長期借款依賴，或透過償還長期債務來改善財務槓桿。該趨勢對其財務穩定性可能具有正面影響，降低未來財務風險。
- 股東權益變化
- 股東權益的比重在整體結構中逐步上升，從約20.71%提升至約36.86%，尤其在2023年上半年顯著提升，表明公司可能透過留存盈餘、股東增資或股價上升來累積股東資本，提高企業的財務穩健度與抗風險能力。
- 留存盈餘與資本結構調整
- 留存收益自2018年約18.64%逐步提升至2023年約36.58%，反映公司逐年累積內部留存資金，並在資本結構中扮演越來越重要的角色。此外，額外實收資本亦有較大的波動性，但整體呈現增加趨勢，支持股東權益的增加。
- 其他重要指標
- 庫存股比例雖有波動，但整體趨勢為負向，顯示公司可能在股份回購或股利分配策略上有所調整，進而影響股東權益的結構。遞延收入及相關負債比重較為穩定，反映公司在服務合約或長期收入認列方面的穩定運作。
綜合上述，Paycom Software Inc.的財務結構呈現逐步由高負債向低負債、由較低股東權益比重向較高的趨勢轉變。公司在控制長期負債方面有所作為，且累積留存盈餘及股東權益，顯示其財務穩定性逐步改善。此外，短期流動負債在整體負債中占比持續偏高，企業仍須留意短期負債的管控，以維持良好的短期償付能力與財務彈性。
