Stock Analysis on Net
Stock Analysis on Net

KLA Corp. (NASDAQ:KLAC)

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

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

Microsoft Excel
Mar 31, 2025 Dec 31, 2024 Sep 30, 2024 Jun 30, 2024 Mar 31, 2024 Dec 31, 2023 Sep 30, 2023 Jun 30, 2023 Mar 31, 2023 Dec 31, 2022 Sep 30, 2022 Jun 30, 2022 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
Accounts payable
Deferred system revenue
Deferred service revenue
Short-term debt
Current portion of long-term debt
Other current liabilities
Current liabilities
Long-term debt, excluding current portion
Deferred tax liabilities
Deferred service revenue
Other non-current liabilities
Non-current liabilities
Total liabilities
Common stock and capital in excess of par value
Retained earnings
Accumulated other comprehensive loss
Total KLA stockholders’ equity
Non-controlling interest in consolidated subsidiaries
Total stockholders’ equity
Total liabilities and stockholders’ equity

Based on: 10-Q (reporting date: 2025-03-31), 10-Q (reporting date: 2024-12-31), 10-Q (reporting date: 2024-09-30), 10-K (reporting date: 2024-06-30), 10-Q (reporting date: 2024-03-31), 10-Q (reporting date: 2023-12-31), 10-Q (reporting date: 2023-09-30), 10-K (reporting date: 2023-06-30), 10-Q (reporting date: 2023-03-31), 10-Q (reporting date: 2022-12-31), 10-Q (reporting date: 2022-09-30), 10-K (reporting date: 2022-06-30), 10-Q (reporting date: 2022-03-31), 10-Q (reporting date: 2021-12-31), 10-Q (reporting date: 2021-09-30), 10-K (reporting date: 2021-06-30), 10-Q (reporting date: 2021-03-31), 10-Q (reporting date: 2020-12-31), 10-Q (reporting date: 2020-09-30), 10-K (reporting date: 2020-06-30), 10-Q (reporting date: 2020-03-31), 10-Q (reporting date: 2019-12-31), 10-Q (reporting date: 2019-09-30), 10-K (reporting date: 2019-06-30), 10-Q (reporting date: 2019-03-31), 10-Q (reporting date: 2018-12-31), 10-Q (reporting date: 2018-09-30).

The analyzed data reflects the composition and evolution of liabilities and stockholders’ equity proportions relative to total liabilities and equity over multiple quarters.

Accounts payable
This item remains relatively stable overall, fluctuating between approximately 2.24% and 3.86% of total liabilities and equity, with a mild increase noted around 2021 before trending downward again in the most recent periods.
Deferred system revenue
The proportion shows variability, with an initial decline from 3.83% to around 2.49% in early 2019, followed by oscillations. A notable peak is observed around late 2023, reaching over 7%, indicating an increasing recognition of deferred income during this time frame.
Deferred service revenue
This liability gradually increased from about 2.18% to 3.48% over the period, indicating a steady accumulation of service obligations yet to be fulfilled or recognized as revenue.
Short-term debt
Data for this liability is limited but remains low around 0.2% during the periods it is reported, suggesting minimal reliance on short-term borrowing.
Current portion of long-term debt
When reported, this item fluctuates between 2.7% and 5.25%, with a recent increase observed at the beginning of 2024, suggesting a rising short-term repayment obligation of long-term debt.
Other current liabilities
This item exhibits noticeable variability, ranging from roughly 9% to 16.85%, with a general increasing trend towards the latter quarters, signaling growing short-term obligations other than accounts payable or deferred revenues.
Current liabilities
Current liabilities as a whole demonstrate an overall upward trend from around 18% to over 30%, indicating an increasing proportion of liabilities due within one year relative to total liabilities and stockholders’ equity. The sharp increase post-2021 stands out, peaking near 32% before slightly retreating.
Long-term debt, excluding current portion
The long-term debt percentage moves within a range but displays a notable spike in mid-2022 to nearly 53%, before declining gradually to around 38% in late 2024. This peak suggests a significant increase in outstanding long-term borrowing, possibly due to financing activities or refinancing of prior obligations.
Deferred tax liabilities
Starting from data available in early 2019, the deferred tax liabilities show a consistent downward trajectory from over 8% to approximately 2.67%, indicating decreasing future tax-related obligations or changes in tax positions.
Other non-current liabilities
These liabilities fluctuate between approximately 4.15% and 7.96%, with a mild decreasing pattern post-2021, implying some reduction in other long-term obligations.
Non-current liabilities
Non-current liabilities generally range from around 41% to 66%, with an exceptional surge to nearly 66% around mid-2022, coinciding with the peak in long-term debt. Thereafter, this proportion declines but remains elevated compared to earlier periods.
Total liabilities
This aggregate figure moves from roughly 68% up to nearly 89% at the mid-2022 peak, indicating overall increased leverage at that point. The subsequent decline suggests some deleveraging or equity growth taking place.
Common stock and capital in excess of par value
This equity component shows a dynamic pattern, rising sharply in early periods from about 10.5% to over 22%, then experiencing a pronounced dip to below 8% around mid-2022, followed by a moderate recovery to approximately 15.8% in late 2024.
Retained earnings
Retained earnings exhibit an erratic trend, decreasing significantly from above 18% to below 3% around mid-2022, followed by a gradual rebound reaching nearly 11% by late 2024. This suggests fluctuations in accumulated profits or dividend payments affecting retained earnings levels.
Accumulated other comprehensive loss
This item remains a small negative component throughout, mostly between -1% to -0.16%, with limited variation, indicating a relatively stable impact of foreign currency adjustments or other comprehensive income items.
Total stockholders’ equity
Equity as a whole moves inversely to liabilities, dropping substantially to about 11% during mid-2022, corresponding with peaks in liabilities, then recovering steadily towards 26% in late 2024. This reflects significant changes in capital structure and ownership interest proportions.

Overall, the financial liabilities increased noticeably around mid-2022, driven largely by spikes in long-term debt and non-current liabilities, causing a reduction in stockholders’ equity proportions. Subsequent periods show a trend toward rebalancing with decreased liabilities as a percentage of total financing and a strengthening equity base. Current liabilities have slowly increased as a percentage of total, implying a rising short-term financial commitment. Deferred revenues present an upward trend, suggesting growth in prepayments or contracts not yet recognized as revenue. The variability in retained earnings and capital in excess of par value point to internal financial management strategies impacting equity composition over the timeframe analyzed.