Common-Size Balance Sheet: Liabilities and Stockholders’ Equity
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- Income Statement
- Balance Sheet: Assets
- Balance Sheet: Liabilities and Stockholders’ Equity
- Common-Size Income Statement
- Analysis of Profitability Ratios
- Analysis of Solvency Ratios
- Common Stock Valuation Ratios
- Enterprise Value to FCFF (EV/FCFF)
- Net Profit Margin since 2005
- Total Asset Turnover since 2005
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Lam Research Corp., common-size consolidated balance sheet: liabilities and stockholders’ equity
Based on: 10-K (reporting date: 2026-06-28), 10-K (reporting date: 2025-06-29), 10-K (reporting date: 2024-06-30), 10-K (reporting date: 2023-06-25), 10-K (reporting date: 2022-06-26), 10-K (reporting date: 2021-06-27).
The overall capital structure exhibits a significant shift toward equity financing, with total liabilities decreasing from 62.07% in 2021 to 47.00% by 2026. Concurrently, stockholders' equity has expanded from 37.93% to 53.00% over the same period, reflecting a strengthening of the solvency position and a reduction in overall financial leverage.
- Long-Term Liability Trends
- A consistent decline is observed in long-term liabilities, which fell from 39.88% in 2021 to 21.77% in 2026. This contraction is primarily driven by a substantial reduction in long-term debt and finance lease obligations, which decreased from 31.40% to 15.85%. This trend indicates a strategic deleveraging of the balance sheet.
- Current Liability Composition
- Current liabilities fluctuated between 22.20% and 30.77%, peaking in 2025 before settling at 25.23% in 2026. Trade accounts payable showed a general upward trajectory, increasing from 5.22% to 5.54%. Deferred profit exhibited volatility, reaching a peak of 12.02% in 2025. Notably, the current portion of long-term debt and finance lease obligations spiked to 3.53% in 2025 but returned to a nominal 0.02% by 2026, suggesting the settlement of short-term debt maturities.
- Stockholders' Equity Dynamics
- Equity growth is characterized by a substantial increase in retained earnings, which rose from 92.40% to 148.54% of total liabilities and equity. This suggests strong profit retention and internal capital generation. Simultaneously, there is a significant increase in the contra-equity account for treasury stock, moving from -98.46% in 2021 to -134.29% in 2026, indicating aggressive share buyback activity. Additional paid-in capital remained relatively stable, fluctuating within a range of 39.29% to 44.38%.