Common-Size Balance Sheet: Liabilities and Stockholders’ Equity
Quarterly Data
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- Common-Size Balance Sheet: Assets
- Analysis of Profitability Ratios
- Analysis of Solvency Ratios
- Analysis of Short-term (Operating) Activity Ratios
- Analysis of Long-term (Investment) Activity Ratios
- Capital Asset Pricing Model (CAPM)
- Present Value of Free Cash Flow to Equity (FCFE)
- Return on Assets (ROA) since 2005
- Total Asset Turnover since 2005
- Price to Earnings (P/E) since 2005
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Intuit Inc., common-size consolidated balance sheet: liabilities and stockholders’ equity (quarterly data)
Based on: 10-Q (reporting date: 2025-04-30), 10-Q (reporting date: 2025-01-31), 10-Q (reporting date: 2024-10-31), 10-K (reporting date: 2024-07-31), 10-Q (reporting date: 2024-04-30), 10-Q (reporting date: 2024-01-31), 10-Q (reporting date: 2023-10-31), 10-K (reporting date: 2023-07-31), 10-Q (reporting date: 2023-04-30), 10-Q (reporting date: 2023-01-31), 10-Q (reporting date: 2022-10-31), 10-K (reporting date: 2022-07-31), 10-Q (reporting date: 2022-04-30), 10-Q (reporting date: 2022-01-31), 10-Q (reporting date: 2021-10-31), 10-K (reporting date: 2021-07-31), 10-Q (reporting date: 2021-04-30), 10-Q (reporting date: 2021-01-31), 10-Q (reporting date: 2020-10-31), 10-K (reporting date: 2020-07-31), 10-Q (reporting date: 2020-04-30), 10-Q (reporting date: 2020-01-31), 10-Q (reporting date: 2019-10-31), 10-K (reporting date: 2019-07-31), 10-Q (reporting date: 2019-04-30), 10-Q (reporting date: 2019-01-31), 10-Q (reporting date: 2018-10-31).
- Short-term Debt
- The short-term debt ratio remained relatively low through most of the periods analyzed, generally ranging between approximately 0.5% and 2%. A notable exception occurred from April to July 2020, where a sharp spike reached peaks above 12%, followed by a decline back to the previous lower levels. This spike suggests a temporary increase in short-term borrowing or funding needs during this period.
- Accounts Payable
- Accounts payable as a percentage of total liabilities and stockholders’ equity showed fluctuations, with initial values around 4% to 7.5%. There was a gradual downward trend after early 2019, stabilizing near 2% to 3% in the most recent quarters, indicating a relative reduction in outstanding payments to suppliers or creditors over time.
- Accrued Compensation and Related Liabilities
- These liabilities exhibited modest volatility, peaking near 6% in mid-2019 but generally stabilizing around 1% to 3% in later quarters. The overall trend suggests a gradual decline in accrued compensation liabilities proportional to the company’s capital structure, with intermittent increases likely related to timing of payroll or bonus accruals.
- Deferred Revenue
- Deferred revenue showed a declining trend from a high near 12% in early 2019 to approximately 2% to 3% in recent periods. This decrease indicates a smaller proportion of revenues recognized in advance relative to total liabilities and equity, potentially reflecting changes in billing practices or revenue recognition over time.
- Income Taxes Payable
- Income taxes payable appeared sporadically in the data starting in 2022, with small amounts fluctuating around 0% to 2.5%. The irregular presence and relatively low percentages suggest these liabilities are minor and possibly subject to timing differences in tax payments.
- Other Current Liabilities
- This category was variable, peaking above 8% in early 2019, but typically ranging between 1.5% and 4% subsequently. The fluctuations may represent varying operational or contingent liabilities that impact current obligations without a clear directional trend.
- Current Liabilities Before Funds Payable and Amounts Due to Customers
- These liabilities showed a peak near 30% in early 2020, followed by a decline to approximately 9% to 14% in later periods. The initial increase could reflect operational needs or temporary funding, whereas the subsequent reduction indicates a stabilization or deleveraging of short-term obligations excluding customer-related funds.
- Funds Payable and Amounts Due to Customers
- This category decreased from roughly 8% in late 2018 to lows near 1% to 2% between 2021 and early 2023, followed by a sharp rebound to peaks of 16% to 17% in late 2024 and early 2025. The resurgence suggests increased customer-related liabilities, likely indicative of changes in customer deposits or product/service payment timing.
- Current Liabilities
- Current liabilities including all components declined from a high near 37% in early 2019 to about 11% in early 2022, before rising again toward 26% by early 2025. The pattern reflects significant short-term liability management with periods of tightening followed by expansion in recent quarters.
- Long-Term Debt
- Long-term debt showed notable volatility, with a sharp increase to nearly 19% in mid-2020 following a low near 0.6% earlier that year. From mid-2020 onward, it remained elevated between roughly 16% and 25%, indicating a strategic reliance on longer-term financing in recent years.
- Operating Lease Liabilities, Excluding Current Portion
- Data from 2019 onward shows these liabilities generally reduced from a peak near 4.8% to about 1.4% to 1.9% in the latest periods. This reduction reflects either lease term expirations, renegotiations, or shifts in asset usage policies.
- Other Long-Term Obligations
- These obligations decreased significantly from above 3.5% in earlier periods to below 1% after 2021, suggesting a reduction in non-debt long-term liabilities or settlements of prior obligations.
- Long-Term Liabilities
- Long-term liabilities inclusive of debt and other obligations fluctuated from around 8% to almost 30%, peaking around early 2022. Afterward, the proportion gradually declined to about 19% by early 2025, indicating somewhat reduced long-term leverage relative to total capital.
- Total Liabilities
- Total liabilities as a percentage of total capital ranged approximately from 34% to 53%, with a high point in mid-2020 and early 2025. The data reflects periods of increasing indebtedness and liability accumulation, as well as phases of deleveraging.
- Common Stock and Additional Paid-in Capital
- This equity component declined markedly from a peak above 110% in late 2018 to below 60% by early 2025. The downward trend suggests issuance dilution, share repurchases, or other equity changes impacting this balance relative to total capital.
- Treasury Stock
- The treasury stock value (negative) decreased in magnitude from about -226% in 2018 to near -57% in recent periods, indicating substantial share repurchase activity earlier on, which moderated over time but still remained significant relative to total capital.
- Accumulated Other Comprehensive Loss
- This loss remained minor throughout, fluctuating near zero with slight increases and decreases, and showing no significant impact on overall equity proportions.
- Retained Earnings
- Retained earnings decreased from about 172% in late 2018 to around 50% in recent periods, reflecting possible earnings utilization for dividends, share repurchases, or other capital allocations. The decline stabilized somewhat since mid-2021.
- Stockholders’ Equity
- Overall equity as a portion of total capital fluctuated between approximately 46% and 66%, with declines notably in mid-2020 and early 2025. The oscillations correspond with changes in retained earnings, treasury stock, and paid-in capital, indicating dynamic equity management strategies.
- Total Liabilities and Stockholders’ Equity
- The sum of liabilities and equity remained constant at 100% throughout, reflecting the structural balance of the company’s capital composition.