Lumentum Holdings Inc.、連結貸借対照表の構造:負債・自己資本(四半期データ)
|
|
2026/03/28 |
|
2025/12/27 |
|
2025/09/27 |
|
2025/06/28 |
|
2025/03/29 |
|
2024/12/28 |
|
2024/09/28 |
|
2024/06/29 |
|
2024/03/30 |
|
2023/12/30 |
|
2023/09/30 |
|
2023/07/01 |
|
2023/04/01 |
|
2022/12/31 |
|
2022/10/01 |
|
2022/07/02 |
|
2022/04/02 |
|
2022/01/01 |
|
2021/10/02 |
|
2021/07/03 |
|
2021/04/03 |
|
2020/12/26 |
|
2020/09/26 |
|
2020/06/27 |
|
2020/03/28 |
|
2019/12/28 |
|
2019/09/28 |
|
|
|
買掛金 |
5.59% | |
7.23% | |
6.04% | |
5.34% | |
4.91% | |
4.66% | |
4.11% | |
3.21% | |
3.17% | |
3.50% | |
2.96% | |
3.66% | |
4.56% | |
4.65% | |
4.69% | |
3.76% | |
3.07% | |
3.27% | |
2.89% | |
3.29% | |
2.80% | |
3.21% | |
4.31% | |
4.58% | |
4.42% | |
4.46% | |
5.31% | |
|
|
未払給与および関連費用 |
1.56% | |
1.78% | |
1.50% | |
1.37% | |
1.08% | |
1.01% | |
1.06% | |
0.92% | |
0.96% | |
1.08% | |
0.90% | |
0.85% | |
0.94% | |
1.37% | |
1.42% | |
1.31% | |
1.15% | |
1.39% | |
1.22% | |
1.53% | |
1.23% | |
1.35% | |
1.30% | |
1.62% | |
1.56% | |
1.67% | |
1.49% | |
|
|
未払費用 |
0.70% | |
0.82% | |
0.99% | |
0.82% | |
1.09% | |
1.16% | |
1.00% | |
1.33% | |
1.47% | |
1.41% | |
1.31% | |
1.11% | |
1.37% | |
1.41% | |
1.20% | |
1.07% | |
0.89% | |
1.13% | |
1.15% | |
0.93% | |
1.05% | |
0.94% | |
1.01% | |
0.72% | |
1.01% | |
1.15% | |
1.79% | |
|
|
長期借入金の当座預金残高 |
46.08% | |
67.43% | |
23.39% | |
0.25% | |
0.26% | |
0.25% | |
0.27% | |
0.00% | |
0.00% | |
6.87% | |
6.95% | |
6.73% | |
9.79% | |
9.52% | |
9.58% | |
9.85% | |
9.82% | |
11.09% | |
11.25% | |
11.00% | |
10.29% | |
10.97% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.22% | |
|
|
オペレーティング・リース負債、当流 |
0.18% | |
0.26% | |
0.26% | |
0.27% | |
0.28% | |
0.28% | |
0.30% | |
0.34% | |
0.33% | |
0.31% | |
0.26% | |
0.31% | |
0.33% | |
0.32% | |
0.31% | |
0.27% | |
0.29% | |
0.34% | |
0.33% | |
0.33% | |
0.32% | |
0.31% | |
0.32% | |
0.33% | |
0.35% | |
0.36% | |
0.41% | |
|
|
その他の流動負債 |
0.90% | |
0.89% | |
0.90% | |
1.26% | |
1.26% | |
1.38% | |
0.95% | |
1.05% | |
1.62% | |
0.97% | |
0.69% | |
1.03% | |
0.67% | |
1.16% | |
1.10% | |
0.95% | |
0.76% | |
0.94% | |
0.55% | |
1.63% | |
2.32% | |
1.88% | |
1.72% | |
1.35% | |
1.43% | |
1.80% | |
1.83% | |
|
|
流動負債 |
55.00% |
|
78.41% |
|
33.08% |
|
9.31% |
|
8.88% |
|
8.75% |
|
7.69% |
|
6.85% |
|
7.55% |
|
14.14% |
|
13.06% |
|
13.68% |
|
17.66% |
|
18.43% |
|
18.30% |
|
17.21% |
|
15.98% |
|
18.16% |
|
17.38% |
|
18.71% |
|
18.00% |
|
18.66% |
|
8.66% |
|
8.60% |
|
8.77% |
|
9.44% |
|
11.05% |
|
|
|
長期借入金(当期部分を除く) |
0.61% | |
0.98% | |
46.92% | |
60.74% | |
64.46% | |
64.58% | |
64.72% | |
63.66% | |
59.52% | |
53.73% | |
55.03% | |
53.97% | |
43.66% | |
43.01% | |
43.29% | |
35.22% | |
35.02% | |
22.41% | |
22.73% | |
22.24% | |
20.79% | |
22.18% | |
33.50% | |
34.02% | |
33.84% | |
33.90% | |
29.28% | |
|
|
オペレーティング・リース負債、非流動 |
0.28% | |
0.47% | |
0.53% | |
0.56% | |
0.65% | |
0.66% | |
0.75% | |
1.09% | |
1.12% | |
1.14% | |
0.91% | |
1.03% | |
1.22% | |
1.29% | |
1.32% | |
1.17% | |
1.28% | |
1.54% | |
1.63% | |
1.34% | |
1.35% | |
1.59% | |
1.65% | |
1.75% | |
1.81% | |
1.94% | |
2.28% | |
|
|
繰延税金債務 |
0.08% | |
0.12% | |
0.13% | |
0.17% | |
0.99% | |
1.14% | |
1.35% | |
1.42% | |
1.47% | |
1.45% | |
0.28% | |
0.07% | |
0.40% | |
0.58% | |
0.57% | |
0.31% | |
0.42% | |
0.80% | |
1.01% | |
1.01% | |
0.84% | |
1.06% | |
1.43% | |
1.41% | |
1.50% | |
1.49% | |
1.84% | |
|
|
その他の非流動負債 |
1.72% | |
2.41% | |
2.41% | |
2.32% | |
2.89% | |
2.88% | |
2.93% | |
2.63% | |
2.35% | |
2.10% | |
1.89% | |
1.97% | |
1.74% | |
1.75% | |
1.73% | |
1.03% | |
1.04% | |
1.16% | |
1.22% | |
1.15% | |
1.22% | |
1.10% | |
1.15% | |
1.09% | |
1.03% | |
1.02% | |
1.12% | |
|
|
非流動負債 |
2.69% |
|
3.98% |
|
49.99% |
|
63.79% |
|
68.99% |
|
69.26% |
|
69.75% |
|
68.80% |
|
64.46% |
|
58.41% |
|
58.10% |
|
57.05% |
|
47.02% |
|
46.63% |
|
46.91% |
|
37.74% |
|
37.76% |
|
25.92% |
|
26.60% |
|
25.74% |
|
24.21% |
|
25.92% |
|
37.73% |
|
38.28% |
|
38.17% |
|
38.35% |
|
34.51% |
|
|
|
総負債 |
57.69% |
|
82.38% |
|
83.07% |
|
73.10% |
|
77.87% |
|
78.01% |
|
77.43% |
|
75.65% |
|
72.01% |
|
72.56% |
|
71.16% |
|
70.73% |
|
64.68% |
|
65.06% |
|
65.21% |
|
54.95% |
|
53.74% |
|
44.08% |
|
43.98% |
|
44.45% |
|
42.20% |
|
44.59% |
|
46.39% |
|
46.87% |
|
46.95% |
|
47.80% |
|
45.56% |
|
|
|
優先株、額面0.001ドル |
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% | |
0.00% | |
0.00% | |
|
|
普通株式、額面0.001ドル |
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% | |
0.00% | |
0.00% | |
|
|
追加資本金 |
51.24% | |
33.63% | |
35.30% | |
47.10% | |
48.88% | |
47.71% | |
46.70% | |
46.67% | |
42.87% | |
38.15% | |
37.71% | |
36.53% | |
38.39% | |
37.15% | |
36.38% | |
48.14% | |
47.75% | |
49.18% | |
49.79% | |
49.09% | |
45.88% | |
49.04% | |
49.53% | |
50.92% | |
50.76% | |
51.18% | |
48.03% | |
|
|
利益剰余金(累積赤字) |
-9.03% | |
-16.21% | |
-18.58% | |
-20.41% | |
-27.03% | |
-25.98% | |
-24.42% | |
-22.56% | |
-15.09% | |
-10.90% | |
-8.99% | |
-7.35% | |
-3.23% | |
-2.29% | |
-1.59% | |
-3.10% | |
-1.46% | |
6.57% | |
5.99% | |
6.22% | |
11.76% | |
6.20% | |
3.89% | |
1.96% | |
2.12% | |
0.80% | |
6.16% | |
|
|
その他の包括利益累計額(損失) |
0.10% | |
0.20% | |
0.20% | |
0.21% | |
0.28% | |
0.26% | |
0.29% | |
0.24% | |
0.21% | |
0.20% | |
0.11% | |
0.09% | |
0.16% | |
0.08% | |
0.00% | |
0.01% | |
-0.03% | |
0.17% | |
0.24% | |
0.23% | |
0.15% | |
0.17% | |
0.19% | |
0.24% | |
0.18% | |
0.22% | |
0.25% | |
|
|
株主資本 |
42.31% |
|
17.62% |
|
16.93% |
|
26.90% |
|
22.13% |
|
21.99% |
|
22.57% |
|
24.35% |
|
27.99% |
|
27.44% |
|
28.84% |
|
29.27% |
|
35.32% |
|
34.94% |
|
34.79% |
|
45.05% |
|
46.26% |
|
55.92% |
|
56.02% |
|
55.55% |
|
57.80% |
|
55.41% |
|
53.61% |
|
53.13% |
|
53.05% |
|
52.20% |
|
54.44% |
|
|
|
総負債および株主資本 |
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% |
|
100.00% |
|
100.00% |
|
レポートに基づく:
10-Q (報告日: 2026-03-28), 10-Q (報告日: 2025-12-27), 10-Q (報告日: 2025-09-27), 10-K (報告日: 2025-06-28), 10-Q (報告日: 2025-03-29), 10-Q (報告日: 2024-12-28), 10-Q (報告日: 2024-09-28), 10-K (報告日: 2024-06-29), 10-Q (報告日: 2024-03-30), 10-Q (報告日: 2023-12-30), 10-Q (報告日: 2023-09-30), 10-K (報告日: 2023-07-01), 10-Q (報告日: 2023-04-01), 10-Q (報告日: 2022-12-31), 10-Q (報告日: 2022-10-01), 10-K (報告日: 2022-07-02), 10-Q (報告日: 2022-04-02), 10-Q (報告日: 2022-01-01), 10-Q (報告日: 2021-10-02), 10-K (報告日: 2021-07-03), 10-Q (報告日: 2021-04-03), 10-Q (報告日: 2020-12-26), 10-Q (報告日: 2020-09-26), 10-K (報告日: 2020-06-27), 10-Q (報告日: 2020-03-28), 10-Q (報告日: 2019-12-28), 10-Q (報告日: 2019-09-28).
負債および資本の構成比率における長期的な推移と、直近の急激な構造変化について分析した結果を以下に記述する。
- 負債構成の推移と短期化
- 総負債の比率は、分析期間の初期には45%から47%程度で推移していたが、徐々に上昇し、2025年6月には83%というピークに達した。その後、2026年3月には57%まで低下している。特に注目すべきは負債の内訳の変化であり、2024年まで増加傾向にあった長期借入金（非流動負債）が、2025年後半から急激に減少し、最終的には1%未満まで低下した。一方で、長期借入金の当座預金残高（流動負債）が2025年以降に急増し、最大で67%に達したことから、負債の構成が長期から短期へと著しくシフトしたことが読み取れる。
- 株主資本の変動と累積赤字の拡大
- 株主資本の比率は、初期の54%から段階的に低下し、2025年6月には16%台まで落ち込んだ。この要因として、利益剰余金の推移が挙げられる。2021年4月まではプラス圏で推移していたが、2022年以降にマイナスに転じ、2023年12月には-27%まで拡大した。これは、中長期的な累積赤字の発生が資本基盤を浸食したことを示している。
- 直近の資本再構成
- 2026年3月の最終四半期において、財務構造に急激な変化が見られる。追加資本金が33%から51%へ大幅に増加し、それに伴い株主資本が42%まで回復している。この変動は、外部からの増資などによる資本注入が行われたことを強く示唆しており、これにより総負債比率の低下と財務健全性の改善が図られたものと考えられる。
- その他の流動・非流動負債
- 買掛金や未払費用などの営業債務は、総じて低い水準で推移しており、全体の資本構造に与える影響は限定的である。また、オペレーティング・リース負債についても、期間を通じて緩やかな減少傾向にあり、財務的な重要性は低下している。
