Stock Analysis on Net

Cadence Design Systems Inc. (NASDAQ:CDNS)

$24.99

Balance Sheet: Liabilities and Stockholders’ Equity

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.

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Cadence Design Systems Inc., consolidated balance sheet: liabilities and stockholders’ equity

US$ in thousands

Microsoft Excel
Dec 31, 2024 Dec 31, 2023 Dec 31, 2022 Dec 31, 2021 Dec 31, 2020
Revolving credit facility
Current portion of long-term debt
Trade accounts payable
Payroll and payroll-related accruals
Other accrued operating liabilities
Accounts payable and accrued liabilities
Current portion of deferred revenue
Current liabilities
Long-term portion of deferred revenue
Long-term debt, excluding current portion
Long-term operating lease liabilities
Other accrued liabilities
Other long-term liabilities
Long-term liabilities
Total liabilities
Preferred stock, $0.01 par value; none issued or outstanding
Common stock, $0.01 par value
Treasury stock, at cost
Retained earnings
Accumulated other comprehensive loss
Stockholders’ equity
Total liabilities and stockholders’ equity

Based on: 10-K (reporting date: 2024-12-31), 10-K (reporting date: 2023-12-31), 10-K (reporting date: 2022-12-31), 10-K (reporting date: 2021-12-31), 10-K (reporting date: 2020-12-31).


Liabilities

Total liabilities demonstrated an overall increasing trend from 2020 to 2024, growing from approximately $1.46 billion to $4.30 billion. This substantial increase was particularly notable in the long-term debt category, which rose sharply to $2.48 billion in 2024 from less than $650 million in 2022, indicating a significant leverage increase in the latter period.

Current liabilities also showed growth, reaching a peak of about $1.59 billion in 2023 before declining to around $1.37 billion in 2024. Within current liabilities, accounts payable and accrued liabilities steadily increased each year, reflecting rising operational obligations. Trade accounts payable fluctuated, with a notable increase in 2023, followed by a sharp decline in 2024.

Deferred revenue, both current and long-term portions, grew steadily, suggesting an increasing volume of advance payments from customers. The current portion peaked at $737 million in 2024, while the long-term portion rose more modestly.

Other accrued liabilities and related long-term liabilities increased as well, showing a pattern of growing accrued expenses and obligations beyond regular accounts payable.

Stockholders’ Equity

Stockholders’ equity consistently increased over the period analyzed, rising from approximately $2.49 billion in 2020 to $4.67 billion in 2024. Key contributors to this growth included marked increases in common stock and retained earnings.

Common stock value grew substantially from approximately $2.22 billion to $4.18 billion, indicating potential capital raises or stock issuances. Retained earnings exhibited a strong upward trajectory, nearly doubling from $2.35 billion in 2020 to $5.99 billion in 2024, reflecting accumulated profits being retained in the business.

Treasury stock expanded in magnitude (more negative), rising from about -$2.06 billion in 2020 to -$5.31 billion in 2024, which may indicate significant share buyback activity over the years.

The accumulated other comprehensive loss increased in absolute terms, reaching -$190 million in 2024, indicating growing unrealized losses in other comprehensive income components.

Overall Financial Position

The total of liabilities and stockholders’ equity nearly doubled from approximately $3.95 billion in 2020 to $8.97 billion in 2024, demonstrating substantial growth in the company's balance sheet size.

The marked rise in long-term debt in 2024, alongside increasing stockholders' equity and a significant accumulation of treasury stock, suggests a complex financial strategy involving both increased leverage and capital management techniques such as share repurchases.

Growth in deferred revenue and accrual accounts indicates expanding operations and possibly a growing customer base providing advance payments or incurring more payables.