Common-Size Balance Sheet: Liabilities and Stockholders’ Equity
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Alphabet Inc., common-size consolidated balance sheet: liabilities and stockholders’ equity
Based on: 10-K (reporting date: 2025-12-31), 10-K (reporting date: 2024-12-31), 10-K (reporting date: 2023-12-31), 10-K (reporting date: 2022-12-31), 10-K (reporting date: 2021-12-31).
The composition of liabilities and stockholders’ equity exhibited several notable shifts between 2021 and 2025. Overall, total liabilities remained relatively stable as a percentage of the total, fluctuating between approximately 27.8% and 30.2%. Stockholders’ equity consistently represented the majority of the company’s funding, ranging from 69.8% to 72.2% over the period.
- Current Liabilities
- Current liabilities as a percentage of the total decreased from 17.88% in 2021 to 17.26% in 2025. Within this category, accrued expenses and other current liabilities showed a peak in 2023 at 11.47% before declining to 9.33% in 2025. Accounts payable experienced a modest increase over the period, rising from 1.68% to 2.05%. A new line item, payables to brokers for unsettled investment trades, emerged in 2024, initially at 0.86% and decreasing significantly to 0.16% by 2025. Short-term debt increased substantially from 0.03% to 0.73% in 2024, then decreased to 0.34% in 2025.
- Long-Term Liabilities
- Long-term liabilities demonstrated a more pronounced decrease from 12.07% in 2021 to 8.01% in 2024, followed by an increase to 12.98% in 2025. This fluctuation was largely driven by changes in long-term debt, excluding the current portion, which fell from 4.12% to 2.42% before rising sharply to 7.82%. Long-term operating lease liabilities showed a consistent decline over the period. Other long-term liabilities decreased from 2.23% to 0.92% then increased to 1.07% in 2025.
- Stockholders’ Equity Components
- Within stockholders’ equity, retained earnings remained the largest component, consistently above 52% throughout the period, with a slight increase from 53.30% to 54.44%. Class A, Class B, and Class C stock and additional paid-in capital decreased from 17.19% to 15.64%. Accumulated other comprehensive loss remained relatively small but became less negative over the period, moving from -0.45% to -0.32%.
- Accrued Expenses
- Accrued compensation and benefits decreased steadily from 3.87% to 2.95%. Accrued fines and settlements also showed a downward trend, declining from 2.73% to 2.62%. Accrued revenue share decreased from 2.50% to 1.83% over the five-year period.
The shifts in liability structure suggest a dynamic approach to financing, with notable changes in short-term debt and long-term debt levels. The consistent presence of a substantial stockholders’ equity base indicates a strong financial foundation. The decreasing trend in certain accrued expense categories may reflect improved operational efficiency or changes in accounting practices.