Stock Analysis on Net

Apple Inc. (NASDAQ:AAPL)

Common-Size Balance Sheet: Liabilities and Stockholders’ Equity 

Apple Inc., common-size consolidated balance sheet: liabilities and stockholders’ equity

Microsoft Excel
Sep 24, 2022 Sep 25, 2021 Sep 26, 2020 Sep 28, 2019 Sep 29, 2018 Sep 30, 2017
Accounts payable 18.18 15.60 13.06 13.66 15.28 13.07
Current portion of finance leases 0.04 0.02 0.01 0.00 0.00 0.00
Other current liabilities 17.21 13.51 13.17 11.14 8.94 6.86
Deferred revenue 2.24 2.17 2.05 1.63 2.06 2.01
Commercial paper 2.83 1.71 1.54 1.77 3.27 3.19
Current portion of term debt 3.15 2.74 2.71 3.03 2.40 1.73
Current liabilities 43.65% 35.75% 32.54% 31.23% 31.95% 26.86%
Non-current portion of term debt 28.05 31.08 30.46 27.12 25.63 25.90
Long-term taxes payable 4.72 7.03 8.70 8.73 9.18 0.07
Non-current portion of finance leases 0.23 0.22 0.20 0.00 0.00 0.00
Other non-current liabilities 8.98 7.94 7.93 6.19 3.93 11.46
Other non-current liabilities 13.93% 15.19% 16.82% 14.92% 13.12% 11.52%
Non-current liabilities 41.98% 46.28% 47.29% 42.04% 38.75% 37.42%
Total liabilities 85.64% 82.03% 79.83% 73.27% 70.70% 64.28%
Common stock and additional paid-in capital, $0.00001 par value 18.38 16.34 15.68 13.34 10.99 9.56
Retained earnings (accumulated deficit) -0.87 1.58 4.62 13.56 19.25 26.20
Accumulated other comprehensive income (loss) -3.15 0.05 -0.13 -0.17 -0.94 -0.04
Shareholders’ equity 14.36% 17.97% 20.17% 26.73% 29.30% 35.72%
Total liabilities and shareholders’ equity 100.00% 100.00% 100.00% 100.00% 100.00% 100.00%

Based on: 10-K (reporting date: 2022-09-24), 10-K (reporting date: 2021-09-25), 10-K (reporting date: 2020-09-26), 10-K (reporting date: 2019-09-28), 10-K (reporting date: 2018-09-29), 10-K (reporting date: 2017-09-30).

Balance sheet item Description The company
Current liabilities Total obligations incurred as part of normal operations that are expected to be paid during the following twelve months or within one business cycle, if longer. Apple Inc. current liabilities as a percentage of total liabilities and shareholders’ equity increased from 2020 to 2021 and from 2021 to 2022.
Non-current liabilities Amount of obligation due after one year or beyond the normal operating cycle, if longer. Apple Inc. non-current liabilities as a percentage of total liabilities and shareholders’ equity decreased from 2020 to 2021 and from 2021 to 2022.
Total liabilities Sum of the carrying amounts as of the balance sheet date of all liabilities that are recognized. Liabilities are probable future sacrifices of economic benefits arising from present obligations of an entity to transfer assets or provide services to other entities in the future. Apple Inc. total liabilities as a percentage of total liabilities and shareholders’ equity increased from 2020 to 2021 and from 2021 to 2022.
Shareholders’ equity Total of all stockholders’ equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity stockholders’ equity attributable to the parent excludes the amount of stockholders’ equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity. Apple Inc. shareholders’ equity as a percentage of total liabilities and shareholders’ equity decreased from 2020 to 2021 and from 2021 to 2022.