Common-Size Balance Sheet: Liabilities and Stockholders’ Equity
Quarterly Data
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- Balance Sheet: Assets
- Cash Flow Statement
- Common-Size Income Statement
- Analysis of Profitability Ratios
- Analysis of Solvency Ratios
- Analysis of Long-term (Investment) Activity Ratios
- Analysis of Geographic Areas
- Operating Profit Margin since 2005
- Return on Equity (ROE) since 2005
- Total Asset Turnover since 2005
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Lam Research Corp., common-size consolidated balance sheet: liabilities and stockholders’ equity (quarterly data)
Based on: 10-K (reporting date: 2025-06-29), 10-Q (reporting date: 2025-03-30), 10-Q (reporting date: 2024-12-29), 10-Q (reporting date: 2024-09-29), 10-K (reporting date: 2024-06-30), 10-Q (reporting date: 2024-03-31), 10-Q (reporting date: 2023-12-24), 10-Q (reporting date: 2023-09-24), 10-K (reporting date: 2023-06-25), 10-Q (reporting date: 2023-03-26), 10-Q (reporting date: 2022-12-25), 10-Q (reporting date: 2022-09-25), 10-K (reporting date: 2022-06-26), 10-Q (reporting date: 2022-03-27), 10-Q (reporting date: 2021-12-26), 10-Q (reporting date: 2021-09-26), 10-K (reporting date: 2021-06-27), 10-Q (reporting date: 2021-03-28), 10-Q (reporting date: 2020-12-27), 10-Q (reporting date: 2020-09-27), 10-K (reporting date: 2020-06-28), 10-Q (reporting date: 2020-03-29), 10-Q (reporting date: 2019-12-29), 10-Q (reporting date: 2019-09-29).
- Trade Accounts Payable
- Trade accounts payable as a percentage of total liabilities and stockholders’ equity showed a rising trend from 3.37% in September 2019, peaking at 6.12% in September 2022. Subsequently, it declined sharply to a low of 2.51% in June 2023 before gradually increasing again to 4.00% by June 2025.
- Accrued Expenses and Other Current Liabilities
- This category generally fluctuated between approximately 8% and 11%, with a somewhat volatile pattern. Starting at 8.02% in September 2019, it rose with some variability to a peak of 11.48% in June 2022, followed by slight declines and increases, ending at 11.22% in June 2025.
- Deferred Profit
- Deferred profit exhibited growth over the period, starting at 3.29% in September 2019 and reaching a peak of 12.02% in June 2025. There were intermittent rises and falls, particularly a significant increase from below 5% prior to 2021 to above 9% from late 2021 onwards, indicating increasing deferral of profits over time.
- Current Portion of Long-term Debt and Finance Lease Obligations
- This item showed irregular values with notable drops to near zero in mid-2021 and mid-2022 quarters. After a minimal presence during those periods, it gradually increased from 2.76% in March 2024 to 3.53% in June 2025, suggesting some restructuring or repayment activities within current liabilities.
- Current Liabilities
- Current liabilities as a proportion of total liabilities and stockholders’ equity fluctuated in the range from 16.27% to 30.77%. There was a notable trough in March 2020 at 16.27%, with a general upward trend afterward peaking at 30.77% in June 2025, indicating expanding short-term obligations relative to the company’s financial base.
- Long-term Debt and Finance Lease Obligations (Less Current Portion)
- Long-term debt proportions were relatively high initially near 31-39% until mid-2020, followed by a steady decline to 17.48% by June 2025. This trend suggests a consistent reduction of long-term liabilities relative to the company’s balance sheet base.
- Income Taxes Payable
- Income taxes payable steadily decreased over the period from 6.94% in September 2019 to 2.83% in June 2025. This decline indicates either lower taxable income or improved tax planning and payment strategies lowering the tax liabilities on the balance sheet.
- Other Long-term Liabilities
- These consistently constituted a small portion (about 2-3%) of the total base, with a mild upward trend from 2.12% in September 2019 to 2.72% in June 2025, indicating stability in other long-term obligations.
- Long-term Liabilities
- Overall long-term liabilities declined from a high of 48.57% in March 2020 to 23.03% by June 2025, reflecting the reduction in long-term debt and stability in other long-term liabilities. This aligns with an observable deleveraging over the period.
- Total Liabilities
- Total liabilities peaked around 64.84% in March 2020 before declining steadily to approximately 53.80% in June 2025, showing an overall decrease in the company’s liability burden relative to total financing sources.
- Temporary Equity, Convertible Notes
- These items were minor and phased out by early 2020, indicated by near-zero or missing values afterward.
- Common Stock
- Common stock was negligible across the timeline, with values close to zero except for a minimal increase to 0.01% reported starting March 2024, implying insignificant changes in par value representation on the balance sheet.
- Additional Paid-in Capital
- This equity component started at 52.31% in September 2019, showing a declining trend to around 40.75% by June 2025. The decline hints at possible share repurchases, equity restructuring, or distribution of capital combined with changes in the company’s financing structure.
- Treasury Stock, at Cost
- Treasury stock values were negative and steadily increased in absolute size from -94.63% in 2019 to a peak negative of -132.49% in December 2024, then slightly moderated to -130.07% by June 2025. This pattern indicates substantial share repurchases or treasury stock accounting effects increasing over time.
- Accumulated Other Comprehensive Loss
- This loss remained marginal but fluctuated between -0.29% and -0.87%, typically below 1%, with no significant trend emerging, reflecting modest impacts from other comprehensive income components.
- Retained Earnings
- Retained earnings displayed a consistent upward trend from 82.90% in September 2019 to a peak near 138.02% in March 2025, declining slightly to 135.81% by June 2025. This growth suggests ongoing profitability and accumulation of earnings retained within the company.
- Stockholders’ Equity
- Stockholders’ equity as a proportion of total liabilities and equity fluctuated moderately between 35.07% and 47.63%. After a low point around early 2020, it trended upward, reaching a high in early 2025 before a minor decline by June 2025. The changes reflect effects of retained earnings growth, treasury stock movements, and paid-in capital adjustments.
- Total Liabilities and Stockholders’ Equity
- By definition, this remained constant at 100% across all periods.