Stock Analysis on Net
Stock Analysis on Net

Fiserv Inc. (NASDAQ:FISV)

This company has been moved to the archive! The financial data has not been updated since April 28, 2022.

Common-Size Balance Sheet: Liabilities and Stockholders’ Equity 
Quarterly Data

Fiserv Inc., common-size consolidated balance sheet: liabilities and stockholders’ equity (quarterly data)

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Mar 31, 2022 Dec 31, 2021 Sep 30, 2021 Jun 30, 2021 Mar 31, 2021 Dec 31, 2020 Sep 30, 2020 Jun 30, 2020 Mar 31, 2020 Dec 31, 2019 Sep 30, 2019 Jun 30, 2019 Mar 31, 2019 Dec 31, 2018 Sep 30, 2018 Jun 30, 2018 Mar 31, 2018 Dec 31, 2017 Sep 30, 2017 Jun 30, 2017 Mar 31, 2017
Accounts payable and accrued expenses 4.41 4.66 4.41 4.44 4.33 4.27 4.21 3.80 3.96 3.97 3.73 8.58 14.71 14.44 14.43 12.74 12.82 13.44 12.81 11.85 12.43
Short-term and current maturities of long-term debt 0.73 0.67 0.59 0.55 0.49 0.51 0.50 0.47 0.47 0.37 0.47 0.05 0.06 0.04 4.21 0.01 0.01 0.03 0.91 0.98 0.94
Contract liabilities 0.81 0.77 0.70 0.69 0.74 0.73 0.62 0.62 0.70 0.63 0.53 1.83 3.38 3.37 2.95 3.44 3.73 5.36 4.42 4.79 5.09
Settlement obligations 17.54 17.90 17.48 17.08 15.69 15.44 12.99 16.85 11.57 15.31 16.67 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Current liabilities 23.49% 23.99% 23.18% 22.77% 21.25% 20.96% 18.33% 21.74% 16.69% 20.28% 21.40% 10.46% 18.16% 17.85% 21.59% 16.20% 16.55% 18.84% 18.14% 17.63% 18.46%
Long-term debt, excluding current maturities 27.19 27.19 27.11 26.95 27.84 27.20 28.87 27.91 29.79 27.87 28.41 69.99 50.26 52.88 44.87 47.02 45.27 47.59 49.20 47.97 46.90
Deferred income taxes 5.28 5.47 5.43 5.71 5.73 5.88 6.26 5.81 5.82 5.48 5.28 3.63 6.38 6.62 6.65 6.77 6.82 5.36 7.99 7.98 7.91
Long-term contract liabilities 0.30 0.30 0.27 0.24 0.25 0.25 0.23 0.21 0.21 0.20 0.17 0.54 0.88 0.79 0.70 0.69 0.64 0.52 0.00 0.00 0.00
Other long-term liabilities 1.15 1.15 1.01 1.06 1.03 1.04 1.14 1.16 1.27 1.21 1.27 2.41 3.82 1.51 1.43 1.42 1.50 1.14 1.63 1.73 1.73
Long-term liabilities 33.92% 34.10% 33.82% 33.96% 34.86% 34.38% 36.51% 35.08% 37.10% 34.76% 35.13% 76.58% 61.34% 61.79% 53.66% 55.91% 54.22% 54.62% 58.82% 57.69% 56.54%
Total liabilities 57.41% 58.10% 56.99% 56.72% 56.11% 55.33% 54.83% 56.82% 53.79% 55.05% 56.52% 87.04% 79.50% 79.64% 75.24% 72.11% 70.78% 73.46% 76.96% 75.31% 75.00%
Redeemable noncontrolling interests 0.22 0.36 0.34 0.34 0.35 0.35 0.36 0.33 0.36 0.34 0.12 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Preferred stock, no par value; none issued 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, $0.01 par value 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.04 0.07 0.07 0.07 0.08 0.08 0.04 0.04 0.04 0.04
Additional paid-in capital 30.41 30.14 30.32 30.30 31.43 31.68 32.85 30.83 32.64 30.62 30.40 5.38 8.86 9.39 9.72 10.01 9.88 10.06 10.01 10.50 10.30
Accumulated other comprehensive loss -0.85 -0.98 -0.86 -0.43 -0.72 -0.52 -1.15 -0.84 -1.12 -0.23 -0.49 -0.98 -0.73 -0.59 -0.74 -0.65 -0.55 -0.52 -0.54 -0.61 -0.69
Retained earnings 20.56 19.47 19.06 18.49 18.37 18.01 18.16 16.70 17.73 16.16 15.77 61.52 101.58 103.31 105.59 108.85 106.92 99.52 95.05 97.70 95.31
Treasury stock, at cost -8.69 -8.05 -6.84 -6.42 -6.53 -5.86 -6.08 -5.75 -5.40 -4.02 -3.74 -52.99 -89.27 -91.81 -89.90 -90.40 -87.12 -82.55 -81.52 -82.94 -79.96
Total Fiserv, Inc. shareholders’ equity 41.44% 40.59% 41.70% 41.96% 42.56% 43.33% 43.79% 40.97% 43.86% 42.53% 41.96% 12.96% 20.50% 20.36% 24.76% 27.89% 29.22% 26.54% 23.04% 24.69% 25.00%
Noncontrolling interests 0.94 0.94 0.96 0.98 0.98 0.99 1.02 1.87 1.99 2.08 1.40 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Total equity 42.37% 41.54% 42.66% 42.93% 43.54% 44.32% 44.81% 42.84% 45.85% 44.62% 43.36% 12.96% 20.50% 20.36% 24.76% 27.89% 29.22% 26.54% 23.04% 24.69% 25.00%
Total liabilities and 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%

Based on: 10-Q (reporting date: 2022-03-31), 10-K (reporting date: 2021-12-31), 10-Q (reporting date: 2021-09-30), 10-Q (reporting date: 2021-06-30), 10-Q (reporting date: 2021-03-31), 10-K (reporting date: 2020-12-31), 10-Q (reporting date: 2020-09-30), 10-Q (reporting date: 2020-06-30), 10-Q (reporting date: 2020-03-31), 10-K (reporting date: 2019-12-31), 10-Q (reporting date: 2019-09-30), 10-Q (reporting date: 2019-06-30), 10-Q (reporting date: 2019-03-31), 10-K (reporting date: 2018-12-31), 10-Q (reporting date: 2018-09-30), 10-Q (reporting date: 2018-06-30), 10-Q (reporting date: 2018-03-31), 10-K (reporting date: 2017-12-31), 10-Q (reporting date: 2017-09-30), 10-Q (reporting date: 2017-06-30), 10-Q (reporting date: 2017-03-31).

Accounts payable and accrued expenses
Initially stable around 12-14%, this ratio dropped sharply to below 4% in 2019 Q2 and remained at that lower range through 2022, indicating a significant reduction in these current liabilities relative to total liabilities and equity.
Short-term and current maturities of long-term debt
This ratio stayed consistently low, mostly below 1%, with a brief peak in 2018 Q3 at 4.21%, then gradually increasing to about 0.73% by early 2022, reflecting a modest rise in short-term debt obligations within the overall capital structure.
Contract liabilities
Contract liabilities as a percentage of total liabilities and equity showed a declining trend from around 5% in early 2017 to below 1% by 2019, then remained relatively stable, slightly increasing toward 0.8% by 2022, suggesting reduced deferred revenue or unearned income proportions.
Settlement obligations
Data is available from late 2019, showing a considerable allocation ranging between approximately 12.99% to 17.9%, with a tendency toward gradual increase, indicating a significant and growing share of settlement liabilities relative to the total.
Current liabilities
Fluctuating between roughly 16% and 23%, current liabilities experienced a decline in 2019 Q2 to a low near 10%, then surged sharply above 20% thereafter, reaching a high close to 24% in late 2021 and early 2022, signaling increased short-term obligations within the capital structure over the recent quarters.
Long-term debt, excluding current maturities
This component showed volatility, starting near 47% in early 2017, peaking at near 70% in 2019 Q2, followed by a steep fall to around 27% afterward, where it stabilized through to 2022, indicating a significant restructuring or repayment of long-term debt during that period.
Deferred income taxes
Generally stable between 5% and 8%, deferred tax liabilities saw a reduction in 2019 but remained consistent around 5-6% thereafter, reflecting a stable proportion of deferred taxes within the total liabilities and equity.
Long-term contract liabilities
Gradually increasing from under 1% in early years to approximately 0.3% by 2022, signifying a slight upward trend in long-term deferrals or liabilities related to contracts.
Other long-term liabilities
Maintaining a low percentage around 1%, these liabilities showed minor fluctuations without significant trend changes, remaining a small portion of the total capital structure.
Long-term liabilities overall
Experienced a pronounced peak at about 76.6% in 2019 Q2, after which it dropped sharply to approximately 34% and remained stable, illustrating a major change in long-term funding or liability arrangements during 2019.
Total liabilities
Trended upward from 70-79% range through 2017-2018 to reach a peak of 87% in 2019 Q2, followed by a significant decline to about 54-58% thereafter, indicating a marked reduction in total liabilities relative to equity after mid-2019.
Redeemable noncontrolling interests
Appearing from 2019, these interests remained minimal, under 0.4%, showing limited impact on the overall capital composition.
Common stock
Consistently negligible, fluctuating at or below 0.08%, indicating no material changes in capital stock relative to total liabilities and equity.
Additional paid-in capital
Varied with a notable dip from near 10% to roughly 5.38% by mid-2019, then sharply increased to above 30% from late 2019 onward, reflecting possible capital contributions or equity adjustments during that period.
Accumulated other comprehensive loss
Generally a minor negative portion hovering between approximately -0.2% and -1.1%, with fluctuations but no decisive trend, indicating modest other comprehensive income or loss effects.
Retained earnings
Started extremely high, above 95% through early 2019, then dramatically contracted to below 20% after 2019 Q2, followed by a gradual increase to around 20.5% by 2022, pointing to a structural change impacting retained earnings’ share in the capital composition, potentially due to restatements or reclassifications.
Treasury stock at cost
Highly negative initially, near -80%, before sharply improving to approximately -4% in 2019 Q2, then deepening slightly to around -8.7% by 2022, indicating significant fluctuations in treasury stock holdings relative to total liabilities and equity.
Total Fiserv, Inc. shareholders’ equity
Generally decreased from about 25% in 2017 to roughly 20% in 2018-2019, then underwent a marked increase to above 40% after 2019 Q2, maintaining a steady range around 40%, showing enhanced equity proportions post-2019 changes.
Noncontrolling interests
Remained small, around 1%, with slight decreases over time, indicating minimal influence on total equity.
Total equity
Mirroring shareholders’ equity, total equity declined to about 13% in early 2019, then markedly increased to the low 40% range from late 2019 onward, reflecting strengthened equity bases in the more recent periods.
Total liabilities and equity
Consistently summing to 100%, confirming proportional allocation divisions across reported items.