Common-Size Balance Sheet: Liabilities and Stockholders’ Equity
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- Income Statement
- Balance Sheet: Liabilities and Stockholders’ Equity
- Common-Size Income Statement
- Common-Size Balance Sheet: Assets
- Analysis of Profitability Ratios
- Analysis of Long-term (Investment) Activity Ratios
- Analysis of Geographic Areas
- Common Stock Valuation Ratios
- Capital Asset Pricing Model (CAPM)
- Aggregate Accruals
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Analog Devices Inc., common-size consolidated balance sheet: liabilities and stockholders’ equity
Based on: 10-K (reporting date: 2024-11-02), 10-K (reporting date: 2023-10-28), 10-K (reporting date: 2022-10-29), 10-K (reporting date: 2021-10-30), 10-K (reporting date: 2020-10-31), 10-K (reporting date: 2019-11-02).
- Accounts Payable
- Remained relatively stable over the years, fluctuating slightly near 1% of total liabilities and shareholders’ equity, indicating a consistent proportion of this short-term obligation.
- Income Taxes Payable
- Displayed a downward trend from 0.88% in 2019 to a low of 0.53% in 2022, followed by an increase to 0.93% in 2024, suggesting some variability in tax liabilities relative to the company's capital structure.
- Debt, Current
- Exhibited variability with some missing data; decreased from 1.4% in 2019 to 0.99% in 2021, then rose slightly until 2023 and declined again by 2024, reflecting changes in short-term debt management.
- Commercial Paper Notes
- Absent in early years but emerged in 2023 and increased slightly by 2024, indicating a new or increasing reliance on short-term financing instruments.
- Distributor Price Adjustments and Other Revenue Reserves
- Generally increased from 1.06% in 2019 to a peak of 1.49% in 2022, then declined back to around 1.05% by 2024, suggesting fluctuations in reserves potentially linked to pricing adjustments or revenue recognition policies.
- Accrued Compensation and Benefits
- Peaked at 0.95% in 2020, followed by a consistent decline to 0.46% by 2024, indicating a reduction in accrued employee-related expenses as a portion of capital.
- Current Operating Lease Liabilities
- Introduced in 2020 at 0.19%, decreasing thereafter to a stable 0.14% in 2024, reflecting the effect of lease accounting changes and possible lease portfolio optimization.
- Accrued Interest
- Declined from 0.29% in 2019 to 0.06% in 2021, then experienced a slight increase to 0.09% by 2024, demonstrating low but slightly rising interest accruals relative to total capital.
- Interest Rate Swap
- Started at 0.65% in 2019, peaked at 1% in 2020, then phased out before showing minor residual amounts by 2024, indicating changes in hedging strategies.
- Accrued Withholdings Related to ESPP
- Absent until 2022, then steady at 0.07% through 2024, reflecting the establishment and maintenance of employee stock purchase plan obligations.
- Accrued Taxes
- Remained low and relatively stable, fluctuating around 0.05% to 0.08%, indicating consistent minor tax accruals compared to the company’s capital base.
- Accrued Special Charges
- Displayed volatility, with higher levels around 0.3% in 2019-2020, reduced sharply to 0.09%-0.11% in the following years and dropping to 0.03% by 2024, suggesting sporadic extraordinary or non-recurring charges.
- Other
- Decreased gradually from 0.64% in 2019 to 0.28% in 2023, leveling off slightly at 0.32% in 2024, indicating diminishing other miscellaneous accrued liabilities.
- Accrued Liabilities
- Peaked in 2020 at 4.45%, then consistently declined to 2.29% by 2024, showing a reduction in overall accrued short-term liabilities relative to total capital.
- Current Liabilities
- Declined from 7.05% in 2019 to a low of 4.86% in 2022, recovering somewhat to 6.2% by 2024, indicating fluctuations in current obligations within the balance sheet.
- Long-term Debt, Excluding Current
- Halved from 24.27% in 2019 to 11.95% in 2021, then increased moderately to 13.76% in 2024, reflecting significant debt reduction followed by some increase or refinancing in longer maturities.
- Deferred Income Taxes
- Consistently decreased from 9.76% in 2019 to 5.44% in 2024, indicating a steady reduction in deferred tax liabilities relative to the company’s capital structure.
- Income Taxes Payable (Non-current)
- Reduced steadily from 3.06% in 2019 to 0.54% in 2024, suggesting a gradual decrease in long-term tax obligations.
- Other Non-current Liabilities
- Increased from 1.12% in 2019 to 2.09% in 2020, then declined and stabilized near 1.13% by 2024, indicating some short-term increases in non-current obligations followed by normalization.
- Non-current Liabilities
- Dropped substantially from 38.21% in 2019 to around 20.87% in 2024, corresponding with the decline in long-term debt and deferred taxes, reflecting significant deleveraging.
- Total Liabilities
- Fell sharply from 45.27% in 2019 to near 27% in the last three years, maintaining a stable proportion thereafter, evidencing notable reduction in overall liabilities relative to the total capital base.
- Common Stock
- Remained constant at approximately 0.17%-0.29%, suggesting no significant changes in par value or issuance.
- Capital in Excess of Par Value
- Experienced a dramatic increase from about 23% in 2019 to over 58% in 2021, followed by a slight decline and stabilization near 52% through 2024, indicating capital inflows or equity transactions impacting recorded capital.
- Retained Earnings
- Declined sharply from 33.71% in 2020 to 14.37% in 2021, then recovered to approximately 21% by 2024, reflecting variability in accumulated earnings and possible dividend distributions or adjustments.
- Accumulated Other Comprehensive Loss
- Maintained a relatively low and stable negative balance near -0.4%, indicating minor unrealized losses or adjustments impacting equity.
- Shareholders’ Equity
- Increased substantially from about 54.73% in 2019 to over 72% by 2021, then stabilized around this level until 2024, signaling a shift towards a stronger equity base relative to liabilities.
- Total Liabilities and Shareholders’ Equity
- Remained constant at 100% across all periods, confirming the accounting principle of balance in the capital structure.