Common-Size Balance Sheet: Liabilities and Stockholders’ Equity
Quarterly Data
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- Cash Flow Statement
- Analysis of Profitability Ratios
- Analysis of Long-term (Investment) Activity Ratios
- DuPont Analysis: Disaggregation of ROE, ROA, and Net Profit Margin
- Enterprise Value (EV)
- Price to FCFE (P/FCFE)
- Capital Asset Pricing Model (CAPM)
- Return on Assets (ROA) since 2005
- Debt to Equity since 2005
- Total Asset Turnover since 2005
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Amazon.com Inc., common-size consolidated balance sheet: liabilities and stockholders’ equity (quarterly data)
Based on: 10-Q (reporting date: 2025-03-31), 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 accounts payable percentage of total liabilities and stockholders’ equity shows a general declining trend over the reported periods. The proportion decreased from approximately 22.58% at the end of 2020 to about 13.87% by the first quarter of 2025, suggesting a reduction in short-term obligations to suppliers relative to the company's capital structure.
- Current Portion of Operating Lease Liabilities
- This liability category remained relatively stable, fluctuating within a narrow band from around 1.37% to 1.69%. This stability indicates consistent short-term lease obligations as a proportion of the company's financing structure.
- Current Portion of Finance Lease Liabilities
- A marked decline is evident, with values falling from 4.44% in early 2020 to just 0.21% by the end of the forecast period. This decline points to a significant reduction in current financial lease liabilities, which may reflect repayment or restructuring of lease arrangements.
- Current Portion of Long-Term Debt
- This item experienced fluctuations, initially low but increasing at times to a peak of about 1.67% before slightly decreasing and stabilizing around 0.78-0.90% toward the end of the timeline. Such variation suggests periodic repayments or refinancing activity impacting the short-term portion of long-term debt.
- Other Current Liabilities
- Other current liabilities demonstrated variability, peaking above 11% but mostly maintaining levels around 7-10%, reflecting fluctuating miscellaneous obligations within the total liabilities.
- Accrued Expenses and Other
- Similar to other current liabilities, accrued expenses exhibited fluctuations with percentages mostly in the range of 10-14%. There is a slight downward trend in recent periods, indicating a marginal reduction in accrued liabilities relative to total capital.
- Unearned Revenue
- Unearned revenue showed minimal fluctuations, mostly between 2.79% and 4.01%, indicating consistent deferred revenue levels as a percentage of total financing.
- Current Liabilities
- The overall current liabilities share of total financing decreased from a high of roughly 39.35% in late 2020 to approximately 27.39% by early 2025, indicating a reduction in short-term obligations relative to the company’s capital base.
- Long-Term Operating Lease Liabilities (Excluding Current Portion)
- Long-term operating lease liabilities remained relatively stable within the range of circa 10.09% to 13.69%, with a slight declining tendency toward the end of the period, indicative of steady long-term lease commitments.
- Long-Term Finance Lease Liabilities (Excluding Current Portion)
- There was a notable downward trend in long-term finance lease liabilities, decreasing from about 7.46% in early 2020 to 1.40% by the first quarter of 2025. This decline implies significant repayment or reduction of financial lease obligations over time.
- Long-Term Lease Liabilities (Excluding Current Portion)
- Combined long-term lease liabilities showed a decreasing trend from approximately 18.22% to 12.42%, reinforcing the observation of reduced lease commitments on a long-term basis.
- Long-Term Debt (Excluding Current Portion)
- Long-term debt proportions fluctuated, initially increasing to about 13.95% mid-2021, then steadily decreasing to 8.30% by early 2025, suggesting a reduction in long-term borrowings relative to the overall capital structure.
- Other Long-Term Liabilities
- These liabilities remained fairly stable between 4.35% and 6.26%, indicating a consistent presence of miscellaneous long-term obligations within the financing mix.
- Long-Term Liabilities (Aggregate)
- The total long-term liabilities percentage decreased from around 35.45% to 25.06%, highlighting a strategic reduction in long-term obligations across the periods reported.
- Total Liabilities
- Total liabilities as a percentage of total financing demonstrated a steady decline from about 71.46% in mid-2020 to 52.45% in early 2025, reflecting an overall deleveraging trend and an increasing reliance on equity financing.
- Common Stock
- The share of common stock in total financing remained negligible, mostly close to zero or 0.02%, indicating minimal impact of common stock par value on the overall capital structure.
- Treasury Stock
- Treasury stock showed an increasing negative proportion within the total capital structure, deepening from -0.44% to around -1.22%, implying ongoing buyback activity or increased treasury holdings.
- Additional Paid-In Capital
- Additional paid-in capital steadily increased as a portion of total financing from roughly 13.21% to approximately 19.36%, suggesting incremental equity infusion or retained equity growth beyond par value.
- Accumulated Other Comprehensive Loss
- This component fluctuated modestly, remaining negative but close to zero, indicating limited but variable impact of other comprehensive losses on equity.
- Retained Earnings
- Retained earnings showed a consistent upward trend, rising from about 15.1% to nearly 29.54%, signifying strong profit retention and accumulation of earnings in equity over time.
- Stockholders’ Equity
- Stockholders’ equity as a portion of total financing increased significantly from 28.54% in mid-2020 to 47.55% by early 2025. This growth evidences strengthening equity position and gradually reduced reliance on debt.