Procter & Gamble Co.、連結貸借対照表の構造:負債・自己資本(四半期データ)
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2026/03/31 |
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2025/12/31 |
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2025/09/30 |
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2025/06/30 |
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2025/03/31 |
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2024/12/31 |
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2024/09/30 |
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2024/06/30 |
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2024/03/31 |
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2023/12/31 |
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2023/09/30 |
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2023/06/30 |
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2023/03/31 |
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2022/12/31 |
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2022/09/30 |
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2022/06/30 |
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2022/03/31 |
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2021/12/31 |
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2021/09/30 |
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2021/06/30 |
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2021/03/31 |
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2020/12/31 |
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2020/09/30 |
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2020/06/30 |
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2020/03/31 |
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2019/12/31 |
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2019/09/30 |
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買掛金 |
11.71% | |
11.92% | |
12.23% | |
12.16% | |
11.80% | |
11.82% | |
12.14% | |
12.56% | |
11.45% | |
11.79% | |
11.78% | |
12.08% | |
11.51% | |
12.02% | |
12.77% | |
12.70% | |
11.79% | |
11.66% | |
11.89% | |
11.50% | |
10.39% | |
10.01% | |
9.95% | |
10.00% | |
8.83% | |
9.65% | |
9.60% | |
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|
未払債務およびその他の負債 |
7.81% | |
8.22% | |
8.43% | |
9.04% | |
8.01% | |
8.05% | |
8.43% | |
9.05% | |
9.13% | |
9.20% | |
8.91% | |
9.05% | |
8.78% | |
8.74% | |
8.65% | |
8.15% | |
8.59% | |
8.68% | |
8.67% | |
8.82% | |
9.51% | |
9.27% | |
8.65% | |
8.05% | |
8.21% | |
9.16% | |
8.72% | |
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1年以内の債務 |
10.26% | |
8.69% | |
9.12% | |
7.60% | |
8.04% | |
7.68% | |
8.23% | |
5.88% | |
6.46% | |
8.79% | |
9.64% | |
8.47% | |
11.45% | |
12.15% | |
10.08% | |
7.38% | |
8.24% | |
10.98% | |
10.02% | |
7.45% | |
7.51% | |
7.15% | |
6.43% | |
9.27% | |
10.71% | |
8.19% | |
8.20% | |
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|
流動負債 |
29.78% |
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28.83% |
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29.78% |
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28.79% |
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27.85% |
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27.56% |
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28.79% |
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27.48% |
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27.04% |
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29.78% |
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30.33% |
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29.59% |
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31.73% |
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32.92% |
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31.49% |
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28.22% |
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28.62% |
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31.32% |
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30.58% |
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27.77% |
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27.42% |
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26.43% |
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25.03% |
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27.32% |
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27.75% |
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27.00% |
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26.52% |
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長期借入金(1年以内の返済期限を除く) |
18.58% | |
20.09% | |
19.06% | |
19.96% | |
19.72% | |
20.60% | |
20.35% | |
20.65% | |
20.28% | |
19.13% | |
19.64% | |
20.18% | |
19.09% | |
17.48% | |
18.31% | |
19.49% | |
19.77% | |
18.38% | |
17.18% | |
19.36% | |
18.03% | |
18.74% | |
19.97% | |
19.50% | |
19.66% | |
16.99% | |
17.68% | |
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繰延法人税 |
4.71% | |
4.69% | |
4.62% | |
4.61% | |
5.27% | |
5.48% | |
5.08% | |
5.32% | |
5.25% | |
5.15% | |
5.56% | |
5.36% | |
5.36% | |
5.49% | |
6.01% | |
5.81% | |
5.44% | |
5.36% | |
5.28% | |
5.16% | |
5.12% | |
5.06% | |
5.25% | |
5.14% | |
5.32% | |
5.59% | |
5.55% | |
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その他の非流動負債 |
4.29% | |
4.49% | |
4.58% | |
4.89% | |
4.44% | |
4.41% | |
4.55% | |
5.23% | |
5.34% | |
5.48% | |
5.29% | |
5.92% | |
5.93% | |
6.12% | |
6.07% | |
6.50% | |
8.12% | |
7.96% | |
8.18% | |
8.61% | |
9.26% | |
9.36% | |
9.24% | |
9.20% | |
8.52% | |
9.33% | |
9.06% | |
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非流動負債 |
27.58% |
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29.28% |
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28.25% |
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29.46% |
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29.43% |
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30.49% |
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29.98% |
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31.20% |
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30.87% |
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29.77% |
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30.49% |
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31.46% |
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30.37% |
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29.09% |
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30.38% |
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31.80% |
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33.33% |
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31.71% |
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30.64% |
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33.13% |
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32.41% |
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33.16% |
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34.46% |
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33.84% |
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33.50% |
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31.91% |
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32.28% |
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総負債 |
57.37% |
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58.11% |
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58.03% |
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58.25% |
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57.27% |
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58.05% |
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58.78% |
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58.68% |
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57.91% |
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59.55% |
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60.81% |
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61.05% |
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62.10% |
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62.01% |
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61.87% |
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60.02% |
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61.95% |
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63.03% |
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61.22% |
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60.90% |
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59.82% |
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59.59% |
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59.49% |
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61.16% |
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61.25% |
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58.91% |
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58.81% |
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優先株式 |
0.59% | |
0.60% | |
0.60% | |
0.62% | |
0.64% | |
0.64% | |
0.63% | |
0.65% | |
0.67% | |
0.67% | |
0.66% | |
0.68% | |
0.69% | |
0.71% | |
0.72% | |
0.72% | |
0.70% | |
0.71% | |
0.72% | |
0.73% | |
0.75% | |
0.74% | |
0.74% | |
0.74% | |
0.76% | |
0.82% | |
0.80% | |
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普通株式 |
3.12% | |
3.15% | |
3.14% | |
3.20% | |
3.26% | |
3.27% | |
3.17% | |
3.28% | |
3.35% | |
3.32% | |
3.27% | |
3.32% | |
3.34% | |
3.41% | |
3.45% | |
3.42% | |
3.33% | |
3.30% | |
3.35% | |
3.36% | |
3.43% | |
3.34% | |
3.34% | |
3.32% | |
3.38% | |
3.59% | |
3.51% | |
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追加資本金 |
54.04% | |
54.22% | |
54.01% | |
54.91% | |
55.79% | |
55.68% | |
53.84% | |
55.31% | |
56.35% | |
55.45% | |
54.53% | |
55.08% | |
55.33% | |
56.19% | |
56.72% | |
56.14% | |
54.58% | |
53.89% | |
54.44% | |
54.35% | |
55.39% | |
53.84% | |
53.77% | |
53.18% | |
53.96% | |
57.30% | |
56.07% | |
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ESOP債務の退職のための準備金 |
-0.46% | |
-0.50% | |
-0.50% | |
-0.54% | |
-0.55% | |
-0.58% | |
-0.56% | |
-0.60% | |
-0.62% | |
-0.65% | |
-0.64% | |
-0.68% | |
-0.69% | |
-0.74% | |
-0.75% | |
-0.78% | |
-0.76% | |
-0.79% | |
-0.81% | |
-0.84% | |
-0.86% | |
-0.89% | |
-0.87% | |
-0.89% | |
-0.91% | |
-1.00% | |
-0.97% | |
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その他包括損失累計額 |
-9.58% | |
-9.51% | |
-9.53% | |
-9.70% | |
-9.19% | |
-9.49% | |
-8.61% | |
-9.72% | |
-10.34% | |
-10.08% | |
-10.27% | |
-10.11% | |
-10.23% | |
-10.62% | |
-11.02% | |
-10.40% | |
-11.19% | |
-11.17% | |
-11.75% | |
-11.52% | |
-13.26% | |
-12.56% | |
-13.25% | |
-13.39% | |
-13.42% | |
-13.37% | |
-13.41% | |
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自己株式 |
-110.74% | |
-111.54% | |
-109.60% | |
-110.76% | |
-112.27% | |
-111.80% | |
-106.59% | |
-109.00% | |
-110.51% | |
-109.26% | |
-106.93% | |
-107.37% | |
-108.47% | |
-109.60% | |
-109.39% | |
-105.27% | |
-101.71% | |
-100.10% | |
-97.97% | |
-96.37% | |
-96.03% | |
-91.23% | |
-89.07% | |
-87.47% | |
-89.26% | |
-94.66% | |
-89.88% | |
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剰余 金 |
105.49% | |
105.26% | |
103.62% | |
103.79% | |
104.83% | |
104.00% | |
99.11% | |
101.18% | |
102.96% | |
100.75% | |
98.30% | |
97.80% | |
97.69% | |
98.42% | |
98.18% | |
95.92% | |
92.87% | |
90.92% | |
90.55% | |
89.16% | |
90.49% | |
86.89% | |
85.52% | |
83.05% | |
83.90% | |
88.09% | |
84.72% | |
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プロクター・アンド・ギャンブルに帰属する株主資本 |
42.46% |
|
41.67% |
|
41.75% |
|
41.53% |
|
42.50% |
|
41.72% |
|
40.99% |
|
41.09% |
|
41.86% |
|
40.21% |
|
38.92% |
|
38.71% |
|
37.66% |
|
37.76% |
|
37.90% |
|
39.75% |
|
37.83% |
|
36.75% |
|
38.53% |
|
38.87% |
|
39.90% |
|
40.11% |
|
40.19% |
|
38.54% |
|
38.41% |
|
40.76% |
|
40.84% |
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|
|
非支配持分 |
0.18% | |
0.22% | |
0.22% | |
0.22% | |
0.22% | |
0.22% | |
0.24% | |
0.22% | |
0.23% | |
0.24% | |
0.26% | |
0.24% | |
0.23% | |
0.23% | |
0.22% | |
0.23% | |
0.22% | |
0.23% | |
0.25% | |
0.23% | |
0.28% | |
0.30% | |
0.33% | |
0.30% | |
0.34% | |
0.33% | |
0.36% | |
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|
株主資本総額 |
42.63% |
|
41.89% |
|
41.97% |
|
41.75% |
|
42.73% |
|
41.95% |
|
41.22% |
|
41.32% |
|
42.09% |
|
40.45% |
|
39.19% |
|
38.95% |
|
37.90% |
|
37.99% |
|
38.13% |
|
39.98% |
|
38.05% |
|
36.97% |
|
38.78% |
|
39.10% |
|
40.18% |
|
40.41% |
|
40.51% |
|
38.84% |
|
38.75% |
|
41.09% |
|
41.19% |
|
|
|
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% |
|
100.00% |
|
レポートに基づく:
10-Q (報告日: 2026-03-31), 10-Q (報告日: 2025-12-31), 10-Q (報告日: 2025-09-30), 10-K (報告日: 2025-06-30), 10-Q (報告日: 2025-03-31), 10-Q (報告日: 2024-12-31), 10-Q (報告日: 2024-09-30), 10-K (報告日: 2024-06-30), 10-Q (報告日: 2024-03-31), 10-Q (報告日: 2023-12-31), 10-Q (報告日: 2023-09-30), 10-K (報告日: 2023-06-30), 10-Q (報告日: 2023-03-31), 10-Q (報告日: 2022-12-31), 10-Q (報告日: 2022-09-30), 10-K (報告日: 2022-06-30), 10-Q (報告日: 2022-03-31), 10-Q (報告日: 2021-12-31), 10-Q (報告日: 2021-09-30), 10-K (報告日: 2021-06-30), 10-Q (報告日: 2021-03-31), 10-Q (報告日: 2020-12-31), 10-Q (報告日: 2020-09-30), 10-K (報告日: 2020-06-30), 10-Q (報告日: 2020-03-31), 10-Q (報告日: 2019-12-31), 10-Q (報告日: 2019-09-30).
負債および資本の構成に関する分析結果を以下に記述する。
- 負債の推移と構造的な変化
- 総負債の比率は期間を通じて57%から63%の間で推移しており、全体として安定した水準を維持している。非流動負債においては、その他の非流動負債が2019年の約9%から2026年には約4%まで段階的に減少しており、長期的な負債構成の圧縮が進んでいる。流動負債は2021年から2022年にかけて30%を超えるピークを記録したが、その後は27%から29%の範囲で安定している。買掛金は緩やかな上昇傾向にあり、10%前後から12%程度へと推移している。
- 株主資本の変動と剰余金の蓄積
- 株主資本総額は37%から43%の範囲で変動しており、直近では緩やかな上昇傾向にある。この傾向の主因は剰余金の著しい増加であり、2019年の約84%から2026年には約105%へと大幅に拡大しており、内部留保の蓄積が強力に進んでいることがわかる。一方で、自己株式の比率が-89%から-110%を超える水準まで負の方向に拡大しており、継続的かつ大規模な自己株式取得が実施されていることが示唆される。
- 債務管理と流動性
- 長期借入金は17%から20%の間で安定的に推移しており、長期的な資金調達構造に大きな変動は見られない。対照的に、1年以内の債務は6%から12%の間で激しく変動しており、短期的な資金需要や債務償還サイクルに応じた動的な資金管理が行われているパターンが認められる。
- 資本構成の総括
- 総負債と株主資本の比率は、負債が約6割、資本が約4割という構成を長期的かつ安定的に維持している。剰余金の増大による資本の強化と、自己株式取得による資本の調整が同時に行われており、効率的な資本構成の最適化が図られている状況にある。
