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)
| 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 | 0.35% | 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 | 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 | 1.19% | 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 | 0.80% | 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 | 0.61% | 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 | 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 | 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 | 0.20% | 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% | 0.10% | ||||||||||||||||||||||||||
| Current liabilities before client funds obligations | 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 | 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 | 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 | 5.35% | 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 | 1.97% | 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 | 1.43% | 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 | 1.15% | 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 | 9.89% | 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 | 87.50% | 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% | ||||||||||||||||||||||||||
| Common stock, $0.10 par value | 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% | 2.74% | 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 | 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 | -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) | -1.98% | -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 | 12.50% | 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% |
Based on: 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 Q3 2018 to Q4 2018 and from Q4 2018 to Q1 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 Q3 2018 to Q4 2018 and from Q4 2018 to Q1 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 Q3 2018 to Q4 2018 and from Q4 2018 to Q1 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 Q3 2018 to Q4 2018 and from Q4 2018 to Q1 2019. |