Monsanto Co.、連結貸借対照表の構造:負債・自己資本(四半期データ)
|
|
2018/02/28 |
|
2017/11/30 |
|
2017/08/31 |
|
2017/05/31 |
|
2017/02/28 |
|
2016/11/30 |
|
2016/08/31 |
|
2016/05/31 |
|
2016/02/29 |
|
2015/11/30 |
|
2015/08/31 |
|
2015/05/31 |
|
2015/02/28 |
|
2014/11/30 |
|
2014/08/31 |
|
2014/05/31 |
|
2014/02/28 |
|
2013/11/30 |
|
2013/08/31 |
|
2013/05/31 |
|
2013/02/28 |
|
2012/11/30 |
|
2012/08/31 |
|
2012/05/31 |
|
2012/02/29 |
|
2011/11/30 |
|
|
|
短期債務(長期債務の当期部分を含む) |
5.34% | |
5.05% | |
4.08% | |
12.00% | |
7.54% | |
2.72% | |
8.04% | |
12.58% | |
5.58% | |
8.34% | |
2.81% | |
2.64% | |
1.54% | |
2.72% | |
1.06% | |
0.70% | |
0.44% | |
1.09% | |
0.25% | |
0.78% | |
0.69% | |
0.12% | |
0.18% | |
3.17% | |
2.94% | |
2.56% | |
|
|
買掛金 |
3.86% | |
5.16% | |
5.01% | |
3.46% | |
3.67% | |
5.12% | |
5.10% | |
3.05% | |
3.27% | |
3.81% | |
3.81% | |
3.08% | |
3.50% | |
3.87% | |
5.05% | |
3.35% | |
3.61% | |
3.54% | |
4.82% | |
3.44% | |
3.40% | |
3.48% | |
3.93% | |
2.92% | |
3.29% | |
3.60% | |
|
|
未払いの法人税 |
0.88% | |
0.18% | |
0.27% | |
1.12% | |
1.44% | |
0.62% | |
0.21% | |
0.85% | |
1.41% | |
0.21% | |
1.07% | |
1.55% | |
2.35% | |
0.27% | |
0.45% | |
1.72% | |
2.69% | |
0.42% | |
0.44% | |
1.83% | |
1.95% | |
0.30% | |
0.37% | |
2.20% | |
2.79% | |
0.81% | |
|
|
未払いの報酬と福利厚生 |
1.15% | |
1.16% | |
2.71% | |
1.68% | |
1.24% | |
1.01% | |
1.21% | |
0.99% | |
0.98% | |
0.99% | |
1.39% | |
1.09% | |
1.08% | |
1.07% | |
2.27% | |
1.75% | |
1.42% | |
1.17% | |
2.38% | |
1.88% | |
1.68% | |
1.36% | |
2.70% | |
2.35% | |
1.48% | |
1.28% | |
|
|
未収のマーケティングプログラム |
7.73% | |
5.16% | |
8.99% | |
6.69% | |
7.31% | |
4.95% | |
8.36% | |
5.38% | |
6.28% | |
3.64% | |
6.81% | |
4.21% | |
5.64% | |
4.07% | |
6.34% | |
4.03% | |
4.34% | |
3.14% | |
5.22% | |
3.52% | |
4.62% | |
3.15% | |
6.33% | |
3.89% | |
4.86% | |
3.69% | |
|
|
繰延収益 |
7.43% | |
13.48% | |
3.41% | |
2.50% | |
6.58% | |
13.87% | |
2.88% | |
2.04% | |
5.98% | |
14.67% | |
1.69% | |
1.73% | |
4.65% | |
10.82% | |
1.99% | |
1.40% | |
3.68% | |
11.90% | |
2.50% | |
1.49% | |
3.42% | |
12.61% | |
1.96% | |
1.85% | |
4.09% | |
9.78% | |
|
|
生産者の生産発生額 |
0.83% | |
1.86% | |
0.28% | |
0.31% | |
0.92% | |
2.05% | |
0.24% | |
0.30% | |
1.01% | |
1.55% | |
0.18% | |
0.22% | |
0.88% | |
2.20% | |
0.25% | |
0.24% | |
0.96% | |
2.63% | |
0.29% | |
0.30% | |
1.08% | |
3.15% | |
0.96% | |
0.50% | |
1.11% | |
2.87% | |
|
|
支払われる配当金 |
1.05% | |
0.00% | |
1.11% | |
0.00% | |
1.11% | |
0.00% | |
1.20% | |
0.00% | |
1.22% | |
0.00% | |
1.16% | |
0.00% | |
1.06% | |
0.00% | |
1.09% | |
0.00% | |
0.96% | |
0.00% | |
1.10% | |
0.00% | |
0.91% | |
0.00% | |
0.99% | |
0.00% | |
0.77% | |
0.00% | |
|
|
顧客買掛金 |
0.06% | |
0.32% | |
0.50% | |
0.17% | |
0.22% | |
0.45% | |
0.62% | |
0.26% | |
0.10% | |
0.07% | |
0.33% | |
0.05% | |
0.20% | |
0.12% | |
0.37% | |
0.03% | |
0.13% | |
0.01% | |
0.06% | |
0.00% | |
0.03% | |
0.04% | |
0.07% | |
0.16% | |
0.04% | |
0.08% | |
|
|
準備金のリストラ |
0.08% | |
0.16% | |
0.17% | |
0.31% | |
0.51% | |
0.65% | |
1.15% | |
0.91% | |
1.25% | |
1.32% | |
0.78% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.06% | |
0.08% | |
0.09% | |
|
|
その他の短期見越 |
3.09% | |
3.16% | |
3.47% | |
3.74% | |
3.57% | |
4.35% | |
5.09% | |
4.05% | |
3.52% | |
5.03% | |
3.61% | |
3.84% | |
3.53% | |
4.80% | |
4.38% | |
3.66% | |
3.30% | |
3.92% | |
3.93% | |
4.35% | |
3.54% | |
3.12% | |
3.39% | |
4.32% | |
3.61% | |
3.90% | |
|
|
流動負債 |
31.51% |
|
35.69% |
|
29.99% |
|
31.98% |
|
34.10% |
|
35.78% |
|
34.10% |
|
30.40% |
|
30.59% |
|
39.64% |
|
23.62% |
|
18.41% |
|
24.43% |
|
29.94% |
|
23.26% |
|
16.89% |
|
21.53% |
|
27.82% |
|
20.98% |
|
17.59% |
|
21.33% |
|
27.34% |
|
20.87% |
|
21.43% |
|
25.06% |
|
28.66% |
|
|
|
長期借入金(当期部分を除く) |
29.25% | |
30.04% | |
34.00% | |
33.30% | |
35.37% | |
38.39% | |
37.76% | |
39.10% | |
40.93% | |
37.02% | |
38.45% | |
37.72% | |
35.24% | |
32.21% | |
34.25% | |
13.10% | |
13.01% | |
12.70% | |
9.97% | |
9.47% | |
9.30% | |
9.11% | |
10.08% | |
7.70% | |
7.42% | |
7.55% | |
|
|
退職後の負債 |
1.34% | |
1.32% | |
1.47% | |
1.45% | |
1.53% | |
1.61% | |
1.88% | |
1.66% | |
1.73% | |
1.54% | |
1.53% | |
1.47% | |
1.48% | |
1.45% | |
1.57% | |
1.43% | |
1.42% | |
1.45% | |
1.73% | |
2.30% | |
2.38% | |
2.35% | |
2.68% | |
2.34% | |
2.38% | |
2.52% | |
|
|
長期繰延収益 |
0.50% | |
0.48% | |
0.53% | |
0.11% | |
0.13% | |
0.15% | |
0.18% | |
0.20% | |
0.23% | |
0.21% | |
0.21% | |
0.24% | |
0.17% | |
0.19% | |
0.21% | |
0.29% | |
0.40% | |
0.47% | |
0.67% | |
0.77% | |
0.85% | |
0.97% | |
1.21% | |
1.30% | |
1.41% | |
1.56% | |
|
|
非流動繰延税金負債 |
0.61% | |
1.25% | |
0.90% | |
0.56% | |
0.34% | |
0.43% | |
0.34% | |
0.37% | |
1.81% | |
1.77% | |
1.55% | |
2.38% | |
2.19% | |
2.20% | |
2.32% | |
2.01% | |
2.16% | |
2.26% | |
2.27% | |
2.05% | |
1.86% | |
1.39% | |
1.55% | |
1.52% | |
0.61% | |
0.61% | |
|
|
環境および訴訟責任の長期的部分 |
0.94% | |
0.96% | |
1.02% | |
0.98% | |
0.93% | |
0.94% | |
1.01% | |
0.94% | |
0.99% | |
0.90% | |
0.89% | |
0.76% | |
0.80% | |
0.77% | |
0.84% | |
0.84% | |
0.80% | |
0.77% | |
0.93% | |
0.94% | |
0.98% | |
0.94% | |
1.05% | |
0.84% | |
0.86% | |
0.85% | |
|
|
長期リストラクチャリング準備金 |
0.00% | |
0.00% | |
0.04% | |
0.05% | |
0.10% | |
0.07% | |
0.09% | |
0.61% | |
0.63% | |
0.62% | |
0.21% | |
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% | |
|
|
その他の負債 |
1.62% | |
1.66% | |
1.77% | |
1.48% | |
1.52% | |
1.55% | |
1.61% | |
1.57% | |
1.72% | |
1.67% | |
1.57% | |
1.46% | |
1.46% | |
1.44% | |
1.56% | |
1.67% | |
1.68% | |
1.63% | |
1.85% | |
1.94% | |
2.35% | |
2.59% | |
3.04% | |
2.77% | |
3.39% | |
3.41% | |
|
|
非流動負債 |
34.26% |
|
35.71% |
|
39.74% |
|
37.93% |
|
39.91% |
|
43.14% |
|
42.88% |
|
44.44% |
|
48.02% |
|
43.72% |
|
44.43% |
|
44.04% |
|
41.34% |
|
38.26% |
|
40.74% |
|
19.33% |
|
19.46% |
|
19.27% |
|
17.42% |
|
17.47% |
|
17.72% |
|
17.35% |
|
19.62% |
|
16.46% |
|
16.08% |
|
16.50% |
|
|
|
総負債 |
65.77% |
|
71.41% |
|
69.73% |
|
69.91% |
|
74.01% |
|
78.93% |
|
76.97% |
|
74.84% |
|
78.62% |
|
83.36% |
|
68.04% |
|
62.44% |
|
65.77% |
|
68.20% |
|
64.00% |
|
36.21% |
|
40.99% |
|
47.09% |
|
38.40% |
|
35.06% |
|
39.05% |
|
44.69% |
|
40.49% |
|
37.89% |
|
41.14% |
|
45.16% |
|
|
|
額面0.01ドルを超える償還可能な普通株式および資本 |
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% | |
0.71% | |
0.00% | |
0.00% | |
|
|
普通株式、額面0.01ドル |
0.03% | |
0.03% | |
0.03% | |
0.03% | |
0.03% | |
0.03% | |
0.03% | |
0.03% | |
0.03% | |
0.03% | |
0.03% | |
0.03% | |
0.03% | |
0.03% | |
0.03% | |
0.03% | |
0.03% | |
0.02% | |
0.03% | |
0.03% | |
0.03% | |
0.03% | |
0.03% | |
0.03% | |
0.03% | |
0.03% | |
|
|
財務省在庫、コスト |
-66.35% | |
-65.06% | |
-70.56% | |
-69.18% | |
-70.43% | |
-71.82% | |
-76.27% | |
-74.05% | |
-77.54% | |
-68.09% | |
-54.99% | |
-53.70% | |
-46.96% | |
-44.16% | |
-45.64% | |
-21.71% | |
-20.91% | |
-19.52% | |
-20.03% | |
-16.71% | |
-15.27% | |
-13.63% | |
-15.06% | |
-15.19% | |
-14.05% | |
-12.92% | |
|
|
追加出資資本 |
52.70% | |
51.44% | |
55.50% | |
54.17% | |
54.83% | |
55.69% | |
58.91% | |
57.01% | |
59.45% | |
51.54% | |
52.30% | |
51.39% | |
45.39% | |
43.04% | |
45.51% | |
47.71% | |
46.88% | |
45.22% | |
52.18% | |
49.55% | |
47.98% | |
46.31% | |
51.28% | |
50.85% | |
49.44% | |
49.63% | |
|
|
剰余 金 |
58.58% | |
52.91% | |
56.59% | |
57.57% | |
54.67% | |
51.49% | |
54.53% | |
56.21% | |
55.16% | |
47.19% | |
47.33% | |
50.99% | |
45.56% | |
39.60% | |
41.00% | |
41.38% | |
37.41% | |
31.38% | |
34.79% | |
36.28% | |
31.51% | |
26.07% | |
27.38% | |
30.63% | |
25.05% | |
21.05% | |
|
|
その他包括損失累計額 |
-10.78% | |
-10.78% | |
-11.38% | |
-12.57% | |
-13.18% | |
-14.39% | |
-14.23% | |
-14.06% | |
-15.72% | |
-14.07% | |
-12.78% | |
-11.25% | |
-9.83% | |
-6.80% | |
-5.07% | |
-4.43% | |
-5.10% | |
-4.88% | |
-6.18% | |
-5.18% | |
-4.28% | |
-4.38% | |
-5.12% | |
-5.88% | |
-2.57% | |
-3.72% | |
|
|
ESOP債務の退職のための準備金 |
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% | |
-0.01% | |
0.00% | |
-0.01% | |
|
|
モンサント社の株主資本合計 |
34.18% |
|
28.53% |
|
30.18% |
|
30.02% |
|
25.92% |
|
21.00% |
|
22.97% |
|
25.14% |
|
21.39% |
|
16.60% |
|
31.89% |
|
37.46% |
|
34.19% |
|
31.70% |
|
35.83% |
|
62.98% |
|
58.31% |
|
52.22% |
|
60.78% |
|
63.97% |
|
59.97% |
|
54.39% |
|
58.51% |
|
60.43% |
|
57.88% |
|
54.06% |
|
|
|
非支配持分 |
0.05% | |
0.06% | |
0.09% | |
0.07% | |
0.07% | |
0.07% | |
0.06% | |
0.02% | |
-0.01% | |
0.04% | |
0.07% | |
0.10% | |
0.04% | |
0.09% | |
0.18% | |
0.81% | |
0.69% | |
0.69% | |
0.82% | |
0.96% | |
0.99% | |
0.91% | |
1.00% | |
0.98% | |
0.97% | |
0.78% | |
|
|
株主資本総額 |
34.23% |
|
28.59% |
|
30.27% |
|
30.09% |
|
25.99% |
|
21.07% |
|
23.03% |
|
25.16% |
|
21.38% |
|
16.64% |
|
31.96% |
|
37.56% |
|
34.23% |
|
31.80% |
|
36.00% |
|
63.79% |
|
59.01% |
|
52.91% |
|
61.60% |
|
64.94% |
|
60.95% |
|
55.31% |
|
59.51% |
|
61.41% |
|
58.86% |
|
54.84% |
|
|
|
総負債と株主資本 |
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% |
|
レポートに基づく:
10-Q (報告日: 2018-02-28), 10-Q (報告日: 2017-11-30), 10-K (報告日: 2017-08-31), 10-Q (報告日: 2017-05-31), 10-Q (報告日: 2017-02-28), 10-Q (報告日: 2016-11-30), 10-K (報告日: 2016-08-31), 10-Q (報告日: 2016-05-31), 10-Q (報告日: 2016-02-29), 10-Q (報告日: 2015-11-30), 10-K (報告日: 2015-08-31), 10-Q (報告日: 2015-05-31), 10-Q (報告日: 2015-02-28), 10-Q (報告日: 2014-11-30), 10-K (報告日: 2014-08-31), 10-Q (報告日: 2014-05-31), 10-Q (報告日: 2014-02-28), 10-Q (報告日: 2013-11-30), 10-K (報告日: 2013-08-31), 10-Q (報告日: 2013-05-31), 10-Q (報告日: 2013-02-28), 10-Q (報告日: 2012-11-30), 10-K (報告日: 2012-08-31), 10-Q (報告日: 2012-05-31), 10-Q (報告日: 2012-02-29), 10-Q (報告日: 2011-11-30).
- 全体的な傾向
- 財務データの分析から、負債と株主資本の割合は比較的一定の範囲内で推移しており、特に長期借入金や短期債務の割合には一定の変動が見られる。負債比率の増加局面では長期借入金の増加により全体の負債構造が拡大している傾向が示唆される。一方で、純資産（株主資本）の割合は時期を通じて変動しつつも、総負債に対する比率を考慮すると、資本構成の安定性に一定の改善または維持が見られる。
- 負債の詳細動向
- 流動負債の割合は時期を通じて幾分増加または安定しているが、2013年以降は顕著な増加が見られる。一方、長期借入金は2012年から2014年にかけて増加傾向が持続し、2014年以降も高水準を維持している。特に2014年以降においては、長期借入金の比率は34％前後で推移し、会社の資金調達戦略の一側面として重要な位置づけとなっている。
- 短期債務と流動負債
- 短期債務の割合は一時的に増加したものの、全体としては比較的一定の範囲内にある。流動負債の占める割合は2013年以降、やや増加傾向にあり、これに伴い流動負債の絶対額も上昇していることから、短期的な支払義務の負担増加に注意を要する。一方で、この期間中の短期債務と流動負債の比重の推移からは、支払いの流動性に対する管理の難易度が変動している可能性を示唆している。
- 資本構成と資産の動向
- 株主持分や純資産の割合は2014年以降にかけて低下傾向を示したが、2015年以降回復傾向に転じている。ただし、2015年以降は資本比率の変動が顕著であり、資本の安定性には一定の注意が必要である。一方、環境配慮や訴訟責任に係る長期的負債は一定水準で推移しており、特に大きな変動は見られない。総じて見て、負債と資本のバランスは一定の範囲内で調整されており、資本構造の健全性は保たれていると推察される。
- その他の項目の動向
- 買掛金や未払いの法人税、報酬、福利厚生等の短期負債は比較的小幅な変動にとどまっているが、買掛金の一部増加や未払い法人税の変動により、短期的な支払い負担については一定の管理を要することが示唆される。特に、マーケティングプログラム未収や繰延収益の変動は、売上高や収益の変動と密接に関連している可能性があり、収益認識や将来のキャッシュフローに影響を与える要素と考えられる。
- 財務レバレッジと資金調達戦略
- 負債比率は経年で高まる傾向が明確であり、特に長期借入金の増加は、資本コストの最適化や成長投資のための資金調達手段として位置付けられていると見られる。一方、自己資本比率の変動からは、資本施策や株式発行のタイミングに関する企業の戦略的判断が反映されている可能性がある。総じて、資本と負債のバランスを慎重に管理し、財務の安定性を維持しつつ成長を図っていると結論づけられる。
