Common-Size Statement of Financial Position, Liabilities and Stockholders' Equity
Difficulty: Beginner
Automatic Data Processing Inc., Common-Size Consolidated Statement of Financial Position, Liabilities and Stockholders' Equity
| Jun 30, 2017 | Jun 30, 2016 | Jun 30, 2015 | Jun 30, 2014 | Jun 30, 2013 | Jun 30, 2012 | ||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| | Accounts payable | 0.40 | 0.35 | 0.59 | 0.53 | 0.49 | 0.54 | ||||||
| | Accrued expenses and other current liabilities | 3.72 | 2.86 | 3.50 | 4.10 | 3.65 | 3.42 | ||||||
| | Accrued payroll and payroll-related expenses | 1.51 | 1.41 | 1.89 | 2.21 | 1.96 | 1.94 | ||||||
| | Dividends payable | 0.67 | 0.55 | 0.68 | 0.71 | 0.64 | 0.61 | ||||||
| | Short-term deferred revenues | 0.63 | 0.53 | 0.69 | 1.04 | 0.98 | 1.08 | ||||||
| | Obligations under reverse repurchase agreements | – | – | – | – | 0.76 | – | ||||||
| | Obligations under commercial paper borrowings | – | – | – | 6.78 | – | – | ||||||
| | Income taxes payable | 0.13 | 0.06 | 0.08 | 0.06 | 0.12 | 0.13 | ||||||
| | Current liabilities before client funds obligations | 7.06% | | 5.76% | | 7.44% | | 15.43% | | 8.60% | | 7.73% | |
| | Client funds obligations | 73.13 | 76.33 | 74.45 | 59.17 | 68.04 | 67.68 | ||||||
| | Current liabilities | 80.19% | | 82.09% | | 81.89% | | 74.59% | | 76.65% | | 75.41% | |
| | Long-term debt | 5.39 | 4.60 | 0.03 | 0.04 | 0.05 | 0.05 | ||||||
| | Other liabilities | 2.23 | 1.61 | 1.95 | 2.06 | 1.87 | 1.90 | ||||||
| | Deferred income taxes | 0.44 | 0.57 | 0.52 | 0.90 | 0.73 | 1.27 | ||||||
| | Long-term deferred revenues | 1.05 | 0.87 | 1.10 | 1.60 | 1.53 | 1.52 | ||||||
| | Noncurrent liabilities | 9.11% | | 7.65% | | 3.59% | | 4.60% | | 4.17% | | 4.74% | |
| | Total liabilities | 89.30% | | 89.74% | | 85.48% | | 79.19% | | 80.82% | | 80.16% | |
| | Preferred stock, $1.00 par value; issued, none | – | – | – | – | – | – | ||||||
| | Common stock, $0.10 par value | 0.17 | 0.15 | 0.19 | 0.20 | 0.20 | 0.21 | ||||||
| | Capital in excess of par value | 2.33 | 1.76 | 2.00 | 1.70 | 1.42 | 1.58 | ||||||
| | Retained earnings | 39.61 | 32.07 | 40.65 | 42.53 | 40.35 | 40.36 | ||||||
| | Treasury stock, at cost | -30.40 | -23.22 | -27.54 | -24.18 | -22.83 | -23.06 | ||||||
| | Accumulated other comprehensive income (loss) | -1.02 | -0.49 | -0.79 | 0.56 | 0.05 | 0.75 | ||||||
| | Stockholders' equity | 10.70% | | 10.26% | | 14.52% | | 20.81% | | 19.18% | | 19.84% | |
| | Total liabilities and stockholders' equity | 100.00% | | 100.00% | | 100.00% | | 100.00% | | 100.00% | | 100.00% | |