Stock Analysis on Net

Analog Devices Inc. (NASDAQ:ADI)

$24.99

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.

Analog Devices Inc., consolidated balance sheet: liabilities and stockholders’ equity

US$ in thousands

Microsoft Excel
Nov 1, 2025 Nov 2, 2024 Oct 28, 2023 Oct 29, 2022 Oct 30, 2021 Oct 31, 2020
Accounts payable
Income taxes payable
Debt, current
Commercial paper notes
Distributor price adjustments and other revenue reserves
Accrued compensation and benefits
Current operating lease liabilities
Accrued interest
Interest rate swap
Accrued withholdings related to ESPP
Accrued taxes
Accrued special charges
Other
Accrued liabilities
Current liabilities
Long-term debt, excluding current
Deferred income taxes
Income taxes payable
Other non-current liabilities
Non-current liabilities
Total liabilities
Preferred stock, $1.00 par value, none outstanding
Common stock, $0.16 2/3 par value
Capital in excess of par value
Retained earnings
Accumulated other comprehensive loss
Shareholders’ equity
Total liabilities and shareholders’ equity

Based on: 10-K (reporting date: 2025-11-01), 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).


Current Liabilities
Current liabilities exhibited substantial fluctuation over the observed periods, increasing sharply from approximately 1.36 billion USD in 2020 to over 3.20 billion USD in 2023, before slightly decreasing and then rising again to about 3.25 billion USD by 2025. Notably, accounts payable doubled between 2020 and 2021, then showed variation but remained elevated, signaling potential changes in short-term obligations management. Income taxes payable under current liabilities declined after peaking in 2021, suggesting a lowering of immediate tax burdens. The presence and variability of commercial paper notes from 2023 to 2025 indicate utilization of short-term borrowing mechanisms.
Accrued Liabilities and Provisions
Accrued liabilities rose consistently from 955 million USD in 2020 to over 1.64 billion USD by 2025, reflecting increased obligations potentially relating to expenses incurred but not yet paid. Distributor price adjustments and other revenue reserves initially increased and then fluctuated, with a notable peak in 2025. Accrued compensation and benefits peaked in 2022 then declined sharply before rising again, implying variability in employee-related obligations. Special charges exhibited a sharp increase in 2023 followed by a marked decline, suggesting episodic expenses during those periods.
Debt and Long-term Liabilities
Long-term debt grew from approximately 5.15 billion USD in 2020 to over 8.14 billion USD by 2025, indicating an ongoing reliance on long-term financing. Current portions of debt appeared inconsistently, with significant values in 2021, 2023, and 2024, but missing in some years, complicating trend interpretation. The fluctuation in deferred income taxes displayed a downward trend post-2021, possibly indicative of changing tax strategies or liabilities. Overall, non-current liabilities peaked in 2021 and then declined before stabilizing around 10 to 11 billion USD toward 2025.
Equity Components
Shareholders’ equity displayed a sharp increase from around 12 billion USD in 2020 to nearly 38 billion USD in 2021 before a steady decline over subsequent years to about 33.8 billion USD by 2025. Retained earnings consistently increased from 7.2 billion USD to over 10.5 billion USD, reflecting accumulated profits over time. Conversely, capital in excess of par value peaked dramatically in 2021 and then declined steadily, which might be associated with share repurchases or adjustments in equity financing. Accumulated other comprehensive loss improved slightly over the period but remained negative, suggesting ongoing unrealized losses or valuation adjustments affecting equity.
Total Liabilities and Equity
Total liabilities reached a high in 2021 around 14.3 billion USD, then trended downward before rising again toward 14.18 billion USD in 2025. The combined trend of liabilities and equity shows a peak in total capitalization in 2021 followed by a steady contraction through 2025, indicating changes in the company's overall financial structure or asset base. This contraction may reflect strategic financial management actions or market conditions impacting total financing and capital structure.
Other Observations
Accrued interest and operating lease liabilities both showed moderate increasing trends over the observed years, implying growing financial expense commitments. The presence of interest rate swaps in certain years decreasing over time may indicate risk management activities related to interest rate exposures. The data reveal episodic increases in accrued taxes and special charges, pointing to variances in tax liabilities and extraordinary expenses that may have impacted reported financial performance.