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Automatic Data Processing Inc. (ADP)

Common-Size Statement of Financial Position, Liabilities and Stockholders’ Equity
Quarterly Data

Difficulty: Beginner

Automatic Data Processing Inc., Common-Size Consolidated Statement of Financial Position, Liabilities and Stockholders’ Equity (quarterly data)

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Dec 31, 2018 Sep 30, 2018 Jun 30, 2018 Mar 31, 2018 Dec 31, 2017 Sep 30, 2017 Jun 30, 2017 Mar 31, 2017 Dec 31, 2016 Sep 30, 2016 Jun 30, 2016 Mar 31, 2016 Dec 31, 2015 Sep 30, 2015 Jun 30, 2015 Mar 31, 2015 Dec 31, 2014 Sep 30, 2014 Jun 30, 2014 Mar 31, 2014 Dec 31, 2013 Sep 30, 2013 Jun 30, 2013 Mar 31, 2013 Dec 31, 2012 Sep 30, 2012
Accounts payable 0.39 0.35 0.37 0.24 0.31 0.32 0.40 0.29 0.34 0.34 0.35 0.31 0.35 0.43 0.59 0.35 0.31 0.49 0.53 0.40 0.37 0.51 0.49 0.37 0.42 0.46
Accrued expenses and other current liabilities 5.30 4.29 4.17 3.42 3.56 4.04 3.72 3.05 3.55 3.73 2.86 2.63 2.81 3.64 3.50 3.34 2.68 3.73 4.10 3.31 3.12 3.97 3.65 2.83 3.49 3.47
Accrued payroll and payroll-related expenses 1.15 1.19 1.80 1.35 1.11 1.24 1.51 1.20 1.11 1.20 1.41 1.01 1.23 1.18 1.89 1.32 1.16 1.44 2.21 1.55 1.46 1.49 1.96 1.27 1.57 1.37
Dividends payable 0.88 0.80 0.81 0.62 0.62 0.70 0.67 0.57 0.63 0.69 0.55 0.47 0.60 0.66 0.68 0.62 0.53 0.76 0.71 0.62 0.59 0.70 0.64 0.52 0.62 0.62
Short-term deferred revenues 0.58 0.61 0.61 0.53 0.51 0.65 0.63 0.52 0.54 0.64 0.53 0.48 0.54 0.63 0.69 0.65 0.54 0.77 1.04 0.92 0.79 1.03 0.98 0.81 0.90 0.99
Obligations under reverse repurchase agreements 0.00 1.21 0.00 0.00 0.00 0.36 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1.16 0.76 0.00 0.04 1.47
Obligations under commercial paper borrowings 3.11 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 6.41 6.78 0.00 0.00 8.40 0.00 0.00 0.00 0.00
Income taxes payable 0.08 0.20 0.12 0.18 0.05 0.24 0.13 0.31 0.21 0.30 0.06 0.13 0.06 0.29 0.08 0.15 0.09 0.38 0.06 0.26 0.04 0.33 0.12 0.21 0.08 0.32
Liabilities of discontinued operations 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.10
Current liabilities before client funds obligations 11.48% 8.65% 7.87% 6.35% 6.16% 7.54% 7.06% 5.93% 6.38% 6.90% 5.76% 5.03% 5.59% 6.83% 7.44% 6.43% 5.31% 13.98% 15.43% 7.07% 6.37% 17.58% 8.60% 6.01% 7.12% 8.79%
Client funds obligations 66.59 68.95 74.13 77.03 77.47 71.78 73.13 77.11 76.01 70.91 76.33 79.57 75.78 70.51 74.45 76.34 79.22 62.68 59.17 71.02 73.60 56.71 68.04 73.95 69.20 65.36
Current liabilities 78.07% 77.61% 82.00% 83.38% 83.62% 79.32% 80.19% 83.04% 82.39% 77.81% 82.09% 84.60% 81.37% 77.33% 81.89% 82.77% 84.52% 76.67% 74.59% 78.09% 79.97% 74.28% 76.65% 79.96% 76.32% 74.15%
Long-term debt 5.16 5.35 5.40 4.54 4.50 5.61 5.39 4.57 5.01 5.85 4.60 3.93 5.00 5.80 0.03 0.03 0.02 0.04 0.04 0.03 0.03 0.05 0.05 0.04 0.05 0.05
Other liabilities 1.94 1.97 1.96 1.81 1.85 2.34 2.23 1.91 1.93 2.14 1.61 1.38 1.69 1.88 1.95 1.67 1.45 2.04 2.06 1.71 1.63 2.08 1.87 1.49 1.83 2.01
Deferred income taxes 1.50 1.43 0.29 0.24 0.33 0.55 0.44 0.25 0.21 0.71 0.57 0.55 0.48 0.47 0.52 0.61 0.55 0.76 0.90 0.69 0.75 0.92 0.73 0.95 1.16 1.36
Long-term deferred revenues 1.06 1.15 1.02 0.89 0.87 1.09 1.05 0.88 0.92 1.11 0.87 0.73 0.91 1.04 1.10 0.96 0.83 1.20 1.60 1.39 1.30 1.66 1.53 1.22 1.45 1.55
Noncurrent liabilities 9.65% 9.89% 8.67% 7.48% 7.55% 9.59% 9.11% 7.60% 8.07% 9.81% 7.65% 6.60% 8.08% 9.20% 3.59% 3.27% 2.85% 4.04% 4.60% 3.83% 3.70% 4.71% 4.17% 3.70% 4.49% 4.98%
Total liabilities 87.72% 87.50% 90.67% 90.86% 91.17% 88.91% 89.30% 90.64% 90.46% 87.62% 89.74% 91.19% 89.46% 86.53% 85.48% 86.05% 87.38% 80.71% 79.19% 81.92% 83.67% 78.99% 80.82% 83.67% 80.81% 79.12%
Preferred stock, $1.00 par value; issued, none 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Common stock, $0.10 par value 0.16 0.17 0.17 0.15 0.14 0.18 0.17 0.15 0.16 0.19 0.15 0.12 0.16 0.19 0.19 0.17 0.15 0.21 0.20 0.17 0.17 0.22 0.20 0.16 0.19 0.21
Capital in excess of par value 2.77 2.77 2.74 2.19 2.03 2.44 2.33 1.90 1.96 2.19 1.76 1.44 1.74 1.92 2.00 1.66 1.34 1.87 1.70 1.40 1.24 1.48 1.42 1.12 1.32 1.58
Retained earnings 43.70 44.74 41.18 35.10 33.81 41.70 39.61 33.56 35.96 41.15 32.07 27.30 34.25 39.47 40.65 35.97 30.09 43.00 42.53 37.09 34.67 44.57 40.35 32.37 38.20 41.64
Treasury stock, at cost -32.78 -33.20 -32.92 -26.84 -26.18 -32.27 -30.40 -25.08 -27.13 -30.43 -23.22 -19.74 -24.66 -27.38 -27.54 -23.48 -18.69 -25.55 -24.18 -20.71 -19.77 -25.50 -22.83 -17.84 -21.47 -23.72
Accumulated other comprehensive income (loss) -1.58 -1.98 -1.84 -1.45 -0.97 -0.97 -1.02 -1.17 -1.42 -0.72 -0.49 -0.31 -0.95 -0.72 -0.79 -0.37 -0.26 -0.25 0.56 0.11 0.03 0.24 0.05 0.52 0.94 1.16
Stockholders’ equity 12.28% 12.50% 9.33% 9.14% 8.83% 11.09% 10.70% 9.36% 9.54% 12.38% 10.26% 8.81% 10.54% 13.47% 14.52% 13.95% 12.62% 19.29% 20.81% 18.08% 16.33% 21.01% 19.18% 16.33% 19.19% 20.88%
Total liabilities and stockholders’ equity 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00%

Based on: 10-Q (filing date: 2019-01-31), 10-Q (filing date: 2018-11-01), 10-K (filing date: 2018-08-03), 10-Q (filing date: 2018-05-04), 10-Q (filing date: 2018-02-01), 10-Q (filing date: 2017-11-02), 10-K (filing date: 2017-08-04), 10-Q (filing date: 2017-05-04), 10-Q (filing date: 2017-02-01), 10-Q (filing date: 2016-11-03), 10-K (filing date: 2016-08-05), 10-Q (filing date: 2016-05-05), 10-Q (filing date: 2016-02-03), 10-Q (filing date: 2015-11-05), 10-K (filing date: 2015-08-07), 10-Q (filing date: 2015-05-06), 10-Q (filing date: 2015-02-05), 10-Q (filing date: 2014-10-30), 10-K (filing date: 2014-08-08), 10-Q (filing date: 2014-05-01), 10-Q (filing date: 2014-02-05), 10-Q (filing date: 2013-11-01), 10-K (filing date: 2013-08-19), 10-Q (filing date: 2013-05-03), 10-Q (filing date: 2013-02-06), 10-Q (filing date: 2012-11-02).

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. Automatic Data Processing Inc.’s current liabilities as a percentage of total liabilities and stockholders’ equity declined from Q4 2018 to Q1 2019 but then slightly increased from Q1 2019 to Q2 2019.
Noncurrent liabilities Amount of obligation due after one year or beyond the normal operating cycle, if longer. Automatic Data Processing Inc.’s noncurrent liabilities as a percentage of total liabilities and stockholders’ equity increased from Q4 2018 to Q1 2019 but then slightly declined from Q1 2019 to Q2 2019.
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. Automatic Data Processing Inc.’s total liabilities as a percentage of total liabilities and stockholders’ equity declined from Q4 2018 to Q1 2019 but then slightly increased from Q1 2019 to Q2 2019.
Stockholders’ 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’s 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. Automatic Data Processing Inc.’s stockholders’ equity as a percentage of total liabilities and stockholders’ equity increased from Q4 2018 to Q1 2019 but then slightly declined from Q1 2019 to Q2 2019.