Common-Size Balance Sheet: Liabilities and Stockholders’ Equity
Quarterly Data
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Cadence Design Systems Inc., common-size consolidated balance sheet: liabilities and stockholders’ equity (quarterly data)
Based on: 10-K (reporting date: 2025-12-31), 10-Q (reporting date: 2025-09-30), 10-Q (reporting date: 2025-06-30), 10-Q (reporting date: 2025-03-31), 10-K (reporting date: 2024-12-31), 10-Q (reporting date: 2024-09-30), 10-Q (reporting date: 2024-06-30), 10-Q (reporting date: 2024-03-31), 10-K (reporting date: 2023-12-31), 10-Q (reporting date: 2023-09-30), 10-Q (reporting date: 2023-06-30), 10-Q (reporting date: 2023-03-31), 10-K (reporting date: 2022-12-31), 10-Q (reporting date: 2022-10-01), 10-Q (reporting date: 2022-07-02), 10-Q (reporting date: 2022-04-02), 10-K (reporting date: 2021-12-31), 10-Q (reporting date: 2021-10-02), 10-Q (reporting date: 2021-07-03), 10-Q (reporting date: 2021-04-03).
The composition of liabilities and stockholders’ equity exhibited notable shifts over the observed period, spanning from April 2021 to December 2025. A general trend indicates increasing reliance on long-term debt, particularly towards the latter half of the period, alongside dynamic changes in the components of stockholders’ equity.
- Current Liabilities
- Current liabilities, as a percentage of total liabilities and stockholders’ equity, generally increased from 19.81% in April 2021 to a peak of 28.06% in December 2023, before declining to 16.11% by December 2025. This fluctuation was largely driven by changes in accounts payable and accrued liabilities, and the current portion of deferred revenue. Accounts payable and accrued liabilities increased from 6.78% to a high of 11.01% in September 2023, then decreased to 8.44% in December 2025. The current portion of deferred revenue demonstrated a consistent decline from 13.03% in April 2021 to 7.67% in December 2025.
- Long-Term Liabilities
- Long-term liabilities showed a significant increase, particularly from October 2022 onwards. Initially around 16% of the total, they rose to 32.66% by December 2024, before decreasing slightly to 29.98% in December 2025. This increase was primarily attributable to a substantial rise in long-term debt, excluding the current portion, which increased from 8.68% in April 2021 to a peak of 27.59% in December 2024, then decreased to 24.43% in December 2025. Other long-term liabilities remained relatively stable, fluctuating between approximately 3.78% and 5.93% throughout the period.
- Stockholders’ Equity
- Stockholders’ equity experienced considerable volatility. Common stock and capital in excess of par value remained relatively stable in the 53%-59% range until a decline beginning in the second half of 2024, ending at 46.48% in December 2025. Treasury stock consistently represented a significant deduction, ranging from approximately -56.91% to -84.59% over the period. Retained earnings demonstrated a consistent upward trend, increasing from 63.45% in April 2021 to 87.07% in September 2023, before decreasing to 69.94% in December 2025. Accumulated other comprehensive income (loss) remained a small negative percentage, fluctuating between -0.53% and -2.46%.
- Revolving Credit Facility & Current Portion of Long-Term Debt
- The revolving credit facility was minimal for most of the observed period, becoming noticeable at 3.02% in October 2022, then decreasing to zero by March 2025. The current portion of long-term debt was also relatively small, peaking at 6.16% in December 2022, and declining to zero by September 2025.
Overall, the observed trends suggest a shift in the company’s financing strategy, with an increased reliance on long-term debt and a dynamic interplay between the components of stockholders’ equity. The reduction in current liabilities towards the end of the period may indicate improved liquidity management or a change in operational practices.