Common-Size Balance Sheet: Liabilities and Stockholders’ Equity
Quarterly Data
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Amazon.com Inc. pages available for free this week:
- Balance Sheet: Liabilities and Stockholders’ Equity
- Analysis of Long-term (Investment) Activity Ratios
- DuPont Analysis: Disaggregation of ROE, ROA, and Net Profit Margin
- Price to FCFE (P/FCFE)
- Capital Asset Pricing Model (CAPM)
- Dividend Discount Model (DDM)
- Total Asset Turnover since 2005
- Price to Book Value (P/BV) since 2005
- Analysis of Revenues
- Analysis of Debt
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Amazon.com Inc., common-size consolidated balance sheet: liabilities and stockholders’ equity (quarterly data)
Based on: 10-Q (reporting date: 2025-06-30), 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
- Accounts payable as a percentage of total liabilities and stockholders’ equity showed a general declining trend from 18.11% in March 2020 to 13.87% by March 2025. Some fluctuations occurred, notably a peak at 22.58% in December 2020, followed by a steady decrease and stabilization around 14% in later periods.
- Current Portion of Operating Lease Liabilities
- This metric remained relatively stable across the periods, fluctuating mildly between 1.37% and 1.7%, with a slight upward tendency towards the end of the period covered.
- Current Portion of Finance Lease Liabilities
- A clear downward trend is evident, dropping significantly from 4.44% in March 2020 to 0.2% by June 2025, indicating a reduction in current finance lease liabilities relative to total liabilities and equity.
- Current Portion of Long-Term Debt
- Values were low and relatively volatile, starting at 0.59% in March 2020, fluctuating irregularly with a peak of 1.67% in June 2024, then slightly declining towards 0.73% in December 2024, suggesting some variability in short-term debt obligations.
- Other Current Liabilities
- Other current liabilities experienced variation over time, increasing from 7.4% to a peak of 11.4% in March 2023 before decreasing to 7.18% in June 2025, indicating fluctuating components within this category.
- Accrued Expenses and Other
- This category showed fluctuations but a general decline, starting at 13.92% in March 2020 and declining to 9.82% in June 2025, with some intermittent increases around 14% in early 2023.
- Unearned Revenue
- Unearned revenue as a percentage remained relatively stable between about 2.8% and 4.0%, with minor oscillations and a slight increase towards the end, reaching 3.2% in March 2025.
- Current Liabilities Overall
- Current liabilities exhibited a downward trend from 36.03% in March 2020 to 27.4% in June 2025. The decline reflects decreasing short-term obligations relative to total liabilities and equity.
- Long-Term Operating Lease Liabilities (Excluding Current Portion)
- This category remained relatively stable around 10-14%, with a mild decrease starting after March 2023, moving from approximately 13.67% to a lower level near 10.76% by June 2025.
- Long-Term Finance Lease Liabilities (Excluding Current Portion)
- A marked decrease occurred from 7.46% in March 2020 to approximately 1.44% in June 2025, indicating a significant reduction in long-term finance lease obligations relative to the total.
- Long-Term Lease Liabilities (Excluding Current Portion)
- This figure showed a gradual decreasing pattern, falling from 18.22% in March 2020 to 12.2% by June 2025, reflecting a reduction in long-term lease liabilities as a portion of the total.
- Long-Term Debt (Excluding Current Portion)
- Long-term debt exhibited volatility, increasing to a peak of 14.51% in December 2022 before steadily declining to 7.43% by June 2025, suggesting active repayment or refinancing activities reducing the relative long-term debt burden.
- Other Long-Term Liabilities
- Other long-term liabilities remained fairly stable around 4-6%, with a slight decreasing tendency from about 5.66% in March 2020 to 4.04% in June 2025.
- Total Long-Term Liabilities
- Total long-term liabilities declined moderately from 34.47% in March 2020 to 23.67% by June 2025, indicating a reduction in long-term obligations proportional to the total capital structure.
- Total Liabilities
- Total liabilities as a share of total liabilities and stockholders’ equity decreased consistently from 70.5% in March 2020 to 51.07% in June 2025, demonstrating a gradual strengthening of the equity base relative to liabilities.
- Common Stock
- Common stock as a percentage remained negligible and practically stable at or near 0.02%, indicating little change in par value representation within the capital structure.
- Treasury Stock
- Treasury stock showed a negative percentage reflecting repurchased shares, increasing in magnitude from -0.83% in March 2020, reaching a peak negative around -1.87% in June 2022, before gradually reversing to -1.15% in June 2025, implying some share reissuance or reduction in treasury holdings in later periods.
- Additional Paid-in Capital
- This component exhibited a clear upward trend, rising from 16.01% in March 2020 to about 19.19% by June 2025, reflecting capital increases or favorable equity transactions over time.
- Accumulated Other Comprehensive Income (Loss)
- The accumulated comprehensive income (loss) fluctuated generally close to zero but showed some periods of modest negative values transitioning to positive territory by June 2025, indicative of varying unrealized gains or losses within equity.
- Retained Earnings
- Retained earnings showed steady growth from 15.26% in March 2020 to a substantial 30.51% in June 2025, pointing to strong accumulated profits contributing to equity enhancement over the period.
- Stockholders’ Equity
- Stockholders’ equity increased consistently from 29.5% in March 2020 to 48.93% in June 2025, representing a strengthening capital base and a reduction in the leverage ratio relative to total liabilities.
- Total Liabilities and Stockholders’ Equity
- Remained constant at 100% by definition, representing the complete capitalization structure across all periods analyzed.