Balance Sheet: Liabilities and Stockholders’ Equity

The balance sheet provides creditors, investors, and analysts with information on company resources (assets) and its sources of capital (its equity and liabilities). It normally also provides information about the future earnings capacity of a company assets as well as an indication of cash flows that may come from receivables and inventories.

Liabilities represents obligations of a company arising from past events, the settlement of which is expected to result in an outflow of economic benefits from the entity.

Deckers Outdoor Corp., consolidated balance sheet: liabilities and stockholders’ equity

US$ in thousands

	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021	Mar 31, 2020	Mar 31, 2019	Mar 31, 2018
Short-term borrowings	—)	—)	—)	638)	603)	578)
Trade accounts payable	265,605)	327,487)	231,632)	147,892)	124,974)	93,939)
Accrued payroll	63,781)	67,553)	79,152)	42,309)	54,462)	55,695)
Current portion of operating lease liabilities	50,765)	50,098)	46,768)	49,091)	—)	—)
Other accrued expenses	86,753)	81,400)	68,995)	46,281)	47,963)	24,446)
Income tax payable	17,322)	12,426)	36,920)	11,104)	19,283)	11,006)
Value added tax payable	13,154)	2,720)	4,901)	3,631)	3,239)	3,502)
Current liabilities	497,380)	541,684)	468,368)	300,946)	250,524)	189,166)
Mortgage payable	—)	—)	—)	30,263)	30,901)	31,504)
Long-term operating lease liabilities	195,723)	171,972)	176,274)	215,724)	—)	—)
Income tax liability	62,032)	54,259)	60,094)	63,547)	60,616)	64,735)
Deferred rent obligations	—)	—)	—)	—)	21,107)	22,499)
Other long-term liabilities	35,335)	25,510)	18,744)	14,518)	18,928)	15,696)
Long-term liabilities	293,090)	251,741)	255,112)	324,052)	131,552)	134,434)
Total liabilities	790,470)	793,425)	723,480)	624,998)	382,076)	323,600)
Common stock, $0.01 par value	262)	270)	279)	280)	291)	304)
Additional paid-in capital	232,932)	210,825)	203,310)	191,451)	178,227)	167,587)
Retained earnings	1,571,574)	1,352,685)	1,257,379)	973,948)	889,266)	785,871)
Accumulated other comprehensive loss	(39,035)	(24,955)	(16,743)	(25,559)	(22,654)	(12,983)
Stockholders’ equity	1,765,733)	1,538,825)	1,444,225)	1,140,120)	1,045,130)	940,779)
Total liabilities and stockholders’ equity	2,556,203)	2,332,250)	2,167,705)	1,765,118)	1,427,206)	1,264,379)

Based on: 10-K (reporting date: 2023-03-31), 10-K (reporting date: 2022-03-31), 10-K (reporting date: 2021-03-31), 10-K (reporting date: 2020-03-31), 10-K (reporting date: 2019-03-31), 10-K (reporting date: 2018-03-31).

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Balance sheet item	Description	The company
Current liabilities	Total obligations incurred as part of normal operations that are expected to be paid during the following twelve months or within one business cycle, if longer.	Deckers Outdoor Corp. current liabilities increased from 2021 to 2022 but then slightly decreased from 2022 to 2023 not reaching 2021 level.
Long-term liabilities	Amount of obligation due after one year or beyond the normal operating cycle, if longer.	Deckers Outdoor Corp. long-term liabilities decreased from 2021 to 2022 but then increased from 2022 to 2023 exceeding 2021 level.
Total liabilities	Sum of the carrying amounts as of the balance sheet date of all liabilities that are recognized. Liabilities are probable future sacrifices of economic benefits arising from present obligations of an entity to transfer assets or provide services to other entities in the future.	Deckers Outdoor Corp. total liabilities increased from 2021 to 2022 but then slightly decreased from 2022 to 2023.
Stockholders’ equity	Total of all stockholders’ equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity stockholders’ equity attributable to the parent excludes the amount of stockholders’ equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity.	Deckers Outdoor Corp. stockholders’ equity increased from 2021 to 2022 and from 2022 to 2023.

Deckers Outdoor Corp. (NYSE:DECK)

Balance Sheet: Liabilities and Stockholders’ Equity