Stock Analysis on Net
Stock Analysis on Net

Alphabet Inc. (NASDAQ:GOOG)

Common-Size Balance Sheet: Liabilities and Stockholders’ Equity 
Quarterly Data

Alphabet Inc., common-size consolidated balance sheet: liabilities and stockholders’ equity (quarterly data)

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Mar 31, 2025 Dec 31, 2024 Sep 30, 2024 Jun 30, 2024 Mar 31, 2024 Dec 31, 2023 Sep 30, 2023 Jun 30, 2023 Mar 31, 2023 Dec 31, 2022 Sep 30, 2022 Jun 30, 2022 Mar 31, 2022 Dec 31, 2021 Sep 30, 2021 Jun 30, 2021 Mar 31, 2021 Dec 31, 2020 Sep 30, 2020 Jun 30, 2020 Mar 31, 2020
Accounts payable 1.79 1.77 1.64 1.47 1.52 1.86 1.46 1.39 1.13 1.40 1.76 1.24 0.96 1.68 1.33 1.40 1.47 1.75 1.47 1.46 1.50
Accrued compensation and benefits 2.10 3.35 3.00 2.74 2.38 3.76 3.17 2.94 2.69 3.84 3.45 3.06 2.75 3.87 3.50 3.01 2.56 3.47 2.92 2.56 2.07
Accrued expenses and other current liabilities 12.26 11.38 10.83 11.40 11.93 11.47 14.02 12.87 11.69 10.37 10.07 9.83 10.47 8.92 9.87 9.18 9.97 9.42 8.93 9.12 8.60
Accrued revenue share 2.10 2.18 2.18 2.15 2.09 2.21 2.02 2.09 2.12 2.29 2.14 2.22 2.27 2.50 2.23 2.22 2.13 2.35 2.02 1.80 1.82
Deferred revenue 1.03 1.12 1.14 1.02 0.98 1.03 1.08 1.00 1.01 1.07 1.00 0.92 0.90 0.92 0.85 0.81 0.82 0.80 0.77 0.74 0.71
Current liabilities 19.28% 19.79% 18.78% 18.78% 18.90% 20.33% 21.75% 20.29% 18.63% 18.97% 18.42% 17.27% 17.35% 17.88% 17.78% 16.62% 16.95% 17.78% 16.11% 15.68% 14.70%
Long-term debt, excluding current portion 2.29 2.42 2.86 3.19 3.25 3.29 3.47 3.58 3.71 4.02 4.09 4.15 4.14 4.12 4.11 4.27 4.25 4.36 4.65 1.44 1.83
Income taxes payable, non-current 2.06 1.95 1.91 1.86 2.27 2.11 2.03 2.29 2.63 2.53 2.39 2.30 2.63 2.55 2.59 2.58 2.84 2.77 2.88 3.09 3.37
Long-term operating lease liabilities 2.46 2.60 2.71 2.82 2.94 3.10 3.16 3.33 3.46 3.42 3.35 3.29 3.18 3.17 3.30 3.46 3.48 3.49 3.67 3.85 3.83
Other long-term liabilities 1.29 1.04 0.74 0.83 0.76 0.75 0.72 0.78 0.95 0.92 0.96 1.07 1.56 2.23 1.82 2.23 2.17 1.97 1.54 1.50 1.78
Long-term liabilities 8.09% 8.01% 8.21% 8.70% 9.21% 9.24% 9.38% 9.97% 10.76% 10.90% 10.79% 10.81% 11.52% 12.07% 11.82% 12.55% 12.73% 12.59% 12.74% 9.88% 10.81%
Total liabilities 27.37% 27.80% 26.99% 27.49% 28.11% 29.58% 31.13% 30.26% 29.39% 29.87% 29.21% 28.09% 28.87% 29.96% 29.60% 29.17% 29.68% 30.37% 28.85% 25.56% 25.51%
Preferred stock, $0.001 par value per share; no shares issued and outstanding 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
Class A, Class B, and Class C stock and additional paid-in capital, $0.001 par value per share 18.24 18.83 19.06 19.22 19.13 19.02 18.80 18.86 19.02 18.67 18.49 18.13 17.60 17.19 17.61 18.02 18.17 18.31 19.15 20.09 19.64
Accumulated other comprehensive income (loss) -0.86 -1.07 -0.75 -1.21 -1.19 -1.09 -1.77 -1.56 -1.62 -2.08 -2.47 -1.64 -1.13 -0.45 -0.12 0.06 0.00 0.20 0.02 -0.11 -0.40
Retained earnings 55.25 54.43 54.69 54.50 53.95 52.50 51.84 52.44 53.22 53.54 54.77 55.42 54.67 53.30 52.90 52.76 52.15 51.12 51.99 54.47 55.25
Stockholders’ equity 72.63% 72.20% 73.01% 72.51% 71.89% 70.42% 68.87% 69.74% 70.61% 70.13% 70.79% 71.91% 71.13% 70.04% 70.40% 70.83% 70.32% 69.63% 71.15% 74.44% 74.49%
Total liabilities and stockholders’ equity 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%

Based on: 10-Q (reporting date: 2025-03-31), 10-K (reporting date: 2024-12-31), 10-Q (reporting date: 2024-09-30), 10-Q (reporting date: 2024-06-30), 10-Q (reporting date: 2024-03-31), 10-K (reporting date: 2023-12-31), 10-Q (reporting date: 2023-09-30), 10-Q (reporting date: 2023-06-30), 10-Q (reporting date: 2023-03-31), 10-K (reporting date: 2022-12-31), 10-Q (reporting date: 2022-09-30), 10-Q (reporting date: 2022-06-30), 10-Q (reporting date: 2022-03-31), 10-K (reporting date: 2021-12-31), 10-Q (reporting date: 2021-09-30), 10-Q (reporting date: 2021-06-30), 10-Q (reporting date: 2021-03-31), 10-K (reporting date: 2020-12-31), 10-Q (reporting date: 2020-09-30), 10-Q (reporting date: 2020-06-30), 10-Q (reporting date: 2020-03-31).

Accounts payable
The proportion of accounts payable fluctuates moderately over the analyzed periods, generally remaining between approximately 1.3% and 1.8% of total liabilities and stockholders’ equity. A modest upward trend is observed towards the end of the timeline, peaking near 1.8% in the final period.
Accrued compensation and benefits
This category shows cyclical variation, rising notably during certain quarters before declining again. Values peak around 3.8% to 3.9% in late 2020 and again in late 2021. However, a decline trend appears near the end of the timeline, falling closer to 2.1%.
Accrued expenses and other current liabilities
There is a general upward trend in accrued expenses and other current liabilities as a percentage of total liabilities and equity, starting near 8.6% and increasing to over 12% towards the latter periods. The increase signifies a growing relative share of these liabilities.
Accrued revenue share
This item maintains a relatively stable percentage throughout the quarters, fluctuating narrowly around 2%. Minor oscillations appear but no significant upward or downward trend is evident.
Deferred revenue
Deferred revenue shows a gradual increase over time, starting below 1% and rising to a range between approximately 1.0% and 1.14% in recent periods. This steady growth suggests increased advance receipts or prepaid revenue components.
Current liabilities
Current liabilities as a percentage of total liabilities and equity have experienced a slight increase overall, moving from 14.7% to around 19.3%. The data reveal some volatility with peaks in late 2023 and a slight dip thereafter, indicating fluctuations in short-term obligations.
Long-term debt, excluding current portion
Long-term debt shows a rising trend in early periods, reaching roughly 4.6% in mid-2020, followed by a consistent downward trend thereafter. By the final analyzed quarters, it decreases to approximately 2.3%, indicating a reduction in the company’s long-term debt relative to its capital structure.
Income taxes payable, non-current
This liability gradually declines over time from over 3% down to slightly above 2%. The decrease may reflect changes in tax obligations or timing of tax payments.
Long-term operating lease liabilities
A decreasing pattern emerges in long-term operating lease liabilities, slipping from near 3.8% early on to about 2.5% by the end. This trend suggests the company is reducing its reliance on leased assets or negotiating more favorable terms.
Other long-term liabilities
Other long-term liabilities display variability but generally decline from values above 2% in mid-2021 to near or below 1% in some subsequent quarters, with a slight increase again towards the final periods. The variability indicates episodic adjustments or reclassifications.
Long-term liabilities (total)
The total long-term liabilities percentage initially rises, peaking near 12.7%, then diminishes steadily to around 8% to 9% in later periods. This overall reduction aligns with declines in long-term debt and lease liabilities, pointing to a strategic lowering of longer-term obligations.
Total liabilities
Total liabilities as a percentage of the overall capital structure exhibit moderate fluctuations between approximately 25.5% and 31.1%. After peaking near the end of 2023, a downward trend emerges, settling near 27% in the final period. This suggests a relative strengthening of equity or overall capital base.
Class A, Class B, and Class C stock and additional paid-in capital
This component remains relatively stable throughout, hovering around 17% to 20%, with minor oscillations indicating consistent capitalization levels without significant issuance or repurchase.
Accumulated other comprehensive income (loss)
There are notable fluctuations in accumulated other comprehensive income (loss), initially improving slightly then deteriorating into negative territory from 2022 onwards, with values ranging roughly from -0.4% to -2.5%. This reflects periodic unrealized gains or losses affecting equity but not net income.
Retained earnings
Retained earnings compose the largest portion of stockholders’ equity, consistently comprising over 50% of total liabilities and equity. The proportion shows moderate variability but an overall slight upward trend from approximately 51% to above 55%, indicating ongoing profitability and earnings retention.
Stockholders’ equity
Equity consistently represents the majority of the capital structure, ranging from roughly 69% to 74%. After some decrease around 2021, it rises again in successive periods, peaking near 72% towards the end, demonstrating a solid equity base relative to liabilities.
Total liabilities and stockholders’ equity
This sum remains constant at 100% throughout all periods, confirming consistent structural representation of liabilities and equity components relative to the company's total capitalization.