Balance Sheet: Liabilities and Stockholders’ Equity
Quarterly Data

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.

Bed Bath & Beyond Inc., consolidated balance sheet: liabilities and stockholders’ equity (quarterly data)

US$ in thousands

	Aug 27, 2022	May 28, 2022	Feb 26, 2022	Nov 27, 2021	Aug 28, 2021	May 29, 2021	Feb 27, 2021	Nov 28, 2020	Aug 29, 2020	May 30, 2020	Feb 29, 2020	Nov 30, 2019	Aug 31, 2019	Jun 1, 2019	Mar 2, 2019	Dec 1, 2018	Sep 1, 2018	Jun 2, 2018	Mar 3, 2018	Nov 25, 2017	Aug 26, 2017	May 27, 2017	Feb 25, 2017	Nov 26, 2016	Aug 27, 2016	May 28, 2016
Accounts payable	783,681)	816,578)	872,445)	908,070)	991,502)	889,883)	986,045)	865,418)	1,028,730)	954,745)	944,194)	1,210,274)	1,073,895)	1,066,282)	1,094,078)	1,554,353)	1,366,161)	1,082,943)	1,197,504)	1,455,355)	1,168,092)	1,178,811)	1,179,088)	1,621,432)	1,192,574)	1,145,055)
Accrued expenses and other current liabilities	394,268)	549,754)	529,371)	649,204)	514,404)	506,674)	636,329)	698,827)	686,004)	609,930)	675,776)	690,890)	615,748)	590,087)	623,734)	793,916)	748,629)	716,069)	633,100)	584,121)	486,719)	509,501)	484,114)	581,640)	473,595)	471,728)
Merchandise credit and gift card liabilities	328,089)	325,232)	326,465)	313,968)	311,013)	309,576)	312,486)	304,530)	322,859)	327,512)	340,407)	337,515)	341,143)	343,087)	339,322)	330,759)	329,227)	329,055)	335,081)	321,591)	318,407)	319,496)	309,478)	304,319)	307,969)	306,431)
Current operating lease liabilities	322,430)	334,891)	346,506)	347,721)	349,847)	347,365)	360,061)	390,875)	464,946)	545,547)	463,005)	459,364)	456,324)	410,417)	—)	—)	—)	—)	—)	—)	—)	—)	—)	—)	—)	—)
Liabilities related to assets held-for-sale	—)	—)	—)	—)	—)	—)	—)	448,805)	—)	26,303)	43,144)	—)	—)	—)	—)	—)	—)	—)	—)	—)	—)	—)	—)	—)	—)	—)
Current income taxes payable	—)	—)	—)	—)	—)	—)	—)	—)	—)	—)	—)	—)	—)	21,209)	20,498)	—)	—)	—)	—)	—)	15,802)	117,211)	59,821)	—)	23,539)	53,933)
Current liabilities	1,828,468)	2,026,455)	2,074,787)	2,218,963)	2,166,766)	2,053,498)	2,294,921)	2,708,455)	2,502,539)	2,464,037)	2,466,526)	2,698,043)	2,487,110)	2,431,082)	2,077,632)	2,679,028)	2,444,017)	2,128,067)	2,165,685)	2,361,067)	1,989,020)	2,125,019)	2,032,501)	2,507,391)	1,997,677)	1,977,147)
Other liabilities	114,259)	111,085)	102,438)	69,972)	74,831)	78,353)	82,279)	123,067)	206,221)	203,998)	204,926)	185,247)	182,700)	184,242)	395,409)	407,953)	427,118)	431,799)	431,592)	520,952)	514,902)	520,040)	534,677)	542,624)	529,589)	505,512)
Noncurrent operating lease liabilities	1,479,456)	1,561,870)	1,508,002)	1,532,873)	1,609,912)	1,529,173)	1,509,767)	1,531,830)	1,799,504)	1,792,187)	1,818,783)	1,750,353)	1,813,015)	1,775,081)	—)	—)	—)	—)	—)	—)	—)	—)	—)	—)	—)	—)
Income taxes payable	92,146)	90,120)	91,424)	101,535)	102,192)	102,905)	102,664)	38,034)	43,660)	48,119)	46,945)	41,856)	41,683)	47,745)	49,235)	54,061)	54,010)	57,507)	62,823)	66,061)	65,203)	66,431)	67,971)	76,316)	76,744)	75,977)
Long-term debt	1,729,964)	1,379,870)	1,179,776)	1,179,682)	1,179,588)	1,182,566)	1,190,363)	1,190,265)	1,190,168)	1,724,916)	1,488,400)	1,488,284)	1,488,167)	1,488,051)	1,487,934)	1,492,427)	1,492,310)	1,492,194)	1,492,078)	1,491,952)	1,491,836)	1,491,719)	1,491,603)	1,491,487)	1,491,370)	1,491,254)
Noncurrent liabilities	3,415,825)	3,142,945)	2,881,640)	2,884,062)	2,966,523)	2,892,997)	2,885,073)	2,883,196)	3,239,553)	3,769,220)	3,559,054)	3,465,740)	3,525,565)	3,495,119)	1,932,578)	1,954,441)	1,973,438)	1,981,500)	1,986,493)	2,078,965)	2,071,941)	2,078,190)	2,094,251)	2,110,427)	2,097,703)	2,072,743)
Total liabilities	5,244,293)	5,169,400)	4,956,427)	5,103,025)	5,133,289)	4,946,495)	5,179,994)	5,591,651)	5,742,092)	6,233,257)	6,025,580)	6,163,783)	6,012,675)	5,926,201)	4,010,210)	4,633,469)	4,417,455)	4,109,567)	4,152,178)	4,440,032)	4,060,961)	4,203,209)	4,126,752)	4,617,818)	4,095,380)	4,049,890)
Preferred stock, $0.01 par value; no shares issued or outstanding	—)	—)	—)	—)	—)	—)	—)	—)	—)	—)	—)	—)	—)	—)	—)	—)	—)	—)	—)	—)	—)	—)	—)	—)	—)	—)
Common stock, $0.01 par value	3,450)	3,446)	3,441)	3,441)	3,436)	3,435)	3,432)	3,434)	3,436)	3,439)	3,436)	3,440)	3,436)	3,434)	3,426)	3,427)	3,427)	3,426)	3,418)	3,417)	3,416)	3,413)	3,395)	3,395)	3,395)	3,392)
Additional paid-in capital	2,253,039)	2,243,378)	2,235,894)	2,227,469)	2,218,400)	2,208,052)	2,152,135)	2,058,358)	2,183,564)	2,175,225)	2,167,337)	2,155,500)	2,150,542)	2,138,362)	2,118,673)	2,108,790)	2,096,282)	2,082,238)	2,057,975)	2,039,213)	2,022,826)	2,006,939)	1,974,781)	1,956,594)	1,939,470)	1,921,970)
Retained earnings	8,942,368)	9,308,530)	9,666,091)	9,825,156)	10,101,522)	10,174,656)	10,225,253)	10,215,743)	10,290,896)	10,072,535)	10,374,826)	10,460,810)	10,521,658)	10,679,515)	11,112,887)	11,388,910)	11,386,561)	11,360,572)	11,343,503)	11,170,287)	11,130,348)	11,057,826)	11,003,890)	10,753,801)	10,646,033)	10,498,036)
Treasury stock, at cost	(11,728,514)	(11,728,295)	(11,685,267)	(11,454,757)	(11,335,845)	(11,234,529)	(11,048,284)	(10,812,841)	(10,718,789)	(10,718,292)	(10,715,755)	(10,715,177)	(10,714,012)	(10,697,540)	(10,616,045)	(10,538,430)	(10,530,712)	(10,490,082)	(10,467,972)	(10,422,816)	(10,399,254)	(10,342,863)	(10,215,539)	(10,044,058)	(9,968,003)	(9,846,641)
Accumulated other comprehensive loss	(47,997)	(47,357)	(46,014)	(47,696)	(53,279)	(44,820)	(55,600)	(64,735)	(62,099)	(71,817)	(64,909)	(56,368)	(57,921)	(61,777)	(58,610)	(59,422)	(53,150)	(51,975)	(48,296)	(41,255)	(35,638)	(52,723)	(47,250)	(54,749)	(46,900)	(47,670)
Shareholders’ equity (deficit)	(577,654)	(220,298)	174,145)	553,613)	934,234)	1,106,794)	1,276,936)	1,399,959)	1,697,008)	1,461,090)	1,764,935)	1,848,205)	1,903,703)	2,061,994)	2,560,331)	2,903,275)	2,902,408)	2,904,179)	2,888,628)	2,748,846)	2,721,698)	2,672,592)	2,719,277)	2,614,983)	2,573,995)	2,529,087)
Total liabilities and shareholders’ equity (deficit)	4,666,639)	4,949,102)	5,130,572)	5,656,638)	6,067,523)	6,053,289)	6,456,930)	6,991,610)	7,439,100)	7,694,347)	7,790,515)	8,011,988)	7,916,378)	7,988,195)	6,570,541)	7,536,744)	7,319,863)	7,013,746)	7,040,806)	7,188,878)	6,782,659)	6,875,801)	6,846,029)	7,232,801)	6,669,375)	6,578,977)

Accounts Payable: The accounts payable fluctuated over the analyzed periods, peaking notably in late 2016 and early 2017. After that, a general decreasing trend is observed from early 2020 through the latest date in mid-2022, suggesting improvements in managing short-term supplier obligations or possible reductions in purchasing activity.
Accrued Expenses and Other Current Liabilities: This category showed an overall increasing trend from mid-2016 through 2018, reaching its peak near the end of 2018. Thereafter, a decline is visible with some fluctuations, with especially noticeable decreases toward late 2021 and 2022, indicating potentially better expense management or reduced operating activity.
Merchandise Credit and Gift Card Liabilities: Merchandise credit and gift card liabilities have remained relatively stable throughout the periods, fluctuating slightly but without a clear upward or downward trend. This stability points to consistent customer redemption patterns or gift card sales over time.
Current Operating Lease Liabilities: Current operating lease liabilities are missing in earlier periods but emerge from early 2019 onwards. The figures peaked in mid-2019 and generally declined thereafter, possibly reflecting lease terminations, renegotiations, or a strategic shift in leasing arrangements.
Liabilities Related to Assets Held-for-Sale: Data is largely missing except in early 2020, where a significant liability appears indicating disposal or categorization of certain assets as held-for-sale during that period.
Current Income Taxes Payable: The data is sporadic, showing relatively low to moderate values when present, with no consistent pattern. This may reflect variable taxable income or tax positioning across quarters.
Current Liabilities: Current liabilities generally increased until late 2019, followed by fluctuations and a declining trend after early 2021. This pattern might indicate efforts to reduce near-term obligations or a reduction in operational scale.
Other Liabilities: Other liabilities exhibited a declining trend from mid-2018 to late 2021, with some minor growth towards mid-2022. This suggests diminishing miscellaneous liabilities or reclassification of some obligations over time.
Noncurrent Operating Lease Liabilities: Data for noncurrent lease liabilities begins in early 2019, showing relatively stable balances with minor fluctuations, but an overall slight decrease towards mid-2022, consistent with the trends in current operating lease liabilities.
Income Taxes Payable: These showed a gradual decline from mid-2016 to 2020, followed by volatile increases in early 2021 and relative stability thereafter. The sudden rise in 2021 suggests potential changes in tax liabilities or accounting practices.
Long-Term Debt: Long-term debt remained stable around 1.49 billion US dollars until early 2020, when it fluctuated with a notable decrease in mid-2020 and increases toward the end of the period. This may indicate refinancing activities, repayments, or new borrowings aligned with corporate restructuring.
Noncurrent Liabilities: Noncurrent liabilities display overall growth peaking around mid-2019, followed by decreases during 2020 and some recovery towards 2022. The pattern suggests active management of long-term obligations during periods of financial stress or strategic change.
Total Liabilities: Total liabilities increased steadily until late 2019, then experienced a decline starting in early 2020 through 2021, partially reversing afterward. This trend closely follows movements in both current and noncurrent liabilities, possibly due to operational contractions and liability management strategies.
Common Stock: Common stock value remained mostly stable with minor incremental increases, reflecting routine share issuances or adjustments over the period.
Additional Paid-in Capital: This item trended upward consistently, reflecting ongoing capital contributions or equity transactions supporting the company's funding needs.
Retained Earnings: Retained earnings increased through early 2018, peaking before beginning a prolonged decline from 2018 through mid-2022. The steady decrease suggests accumulated net losses or dividend payments exceeding retained income during the latter period.
Treasury Stock: Treasury stock at cost increased in magnitude (more negative) throughout the periods, indicating ongoing share repurchases or adjustments reducing outstanding shares and shareholder equity.
Accumulated Other Comprehensive Loss: This figure remained relatively stable with fluctuations but showed no significant long-term trend, implying consistent but volatile other comprehensive income/loss items over time.
Shareholders’ Equity (Deficit): Shareholders’ equity peaked in early 2018 but then exhibited a marked decline, turning negative by mid-2022. This indicates an erosion of net assets, consistent with the declining retained earnings and rising treasury stock, signaling financial distress or accumulated losses.
Total Liabilities and Shareholders' Equity (Deficit): The total of liabilities and equity peaked around late 2019 to early 2020 and declined steadily afterward. The contraction reflects the overall shrinking asset base or balance sheet adjustments occurring alongside reductions in equity and liabilities.

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Bed Bath & Beyond Inc. (NASDAQ:BBBY)

Balance Sheet: Liabilities and Stockholders’ Equity Quarterly Data

Balance Sheet: Liabilities and Stockholders’ Equity
Quarterly Data