Common-Size Balance Sheet: Liabilities and Stockholders’ Equity
Quarterly Data
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- Statement of Comprehensive Income
- Common-Size Income Statement
- Analysis of Solvency Ratios
- Analysis of Short-term (Operating) Activity Ratios
- Analysis of Long-term (Investment) Activity Ratios
- Analysis of Geographic Areas
- Net Profit Margin since 2005
- Return on Equity (ROE) since 2005
- Total Asset Turnover since 2005
- Analysis of Revenues
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Lam Research Corp., common-size consolidated balance sheet: liabilities and stockholders’ equity (quarterly data)
Based on: 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), 10-K (reporting date: 2019-06-30), 10-Q (reporting date: 2019-03-31), 10-Q (reporting date: 2018-12-23), 10-Q (reporting date: 2018-09-23).
- Trade accounts payable
- The proportion of trade accounts payable relative to total liabilities and stockholders' equity showed a general upward trend from 3.51% in September 2018, peaking around 6.12% in September 2022. Following this peak, there was a marked decline to 2.51% by June 2023, before gradually rising again to approximately 4.27% by March 2025.
- Accrued expenses and other current liabilities
- The percentage of accrued expenses and other current liabilities fluctuated in the range of roughly 7.89% to 12.3%, with a tendency to remain near the 10% level in more recent periods, indicating relative stability within this liability category over the examined timeframe.
- Deferred profit
- Deferred profit as a fraction of total liabilities and equity exhibited a rising trend overall, increasing from about 4.95% in late 2018 to a peak near 10.42% in late 2022. After this, the figure stabilized around the 9% to 10% range toward the end of the period.
- Current portion of long-term debt and finance lease obligations
- This category displayed volatility with a sharp drop to nearly negligible levels in mid-2021 through mid-2023 (around 0.02% to 0.05%) before increasing to approximately 3.78% by March 2025. The earlier fluctuations may reflect restructuring or repayments of obligations within the current liabilities.
- Current liabilities
- Current liabilities showed variability, initially decreasing from 25.78% in September 2018 to a low of about 16.27% in March 2020, then increasing again with spikes to as high as 27.49% in September 2024. Overall, current liabilities constituted roughly 20% to 27% of total liabilities and equity across the timeline.
- Long-term debt and finance lease obligations, less current portion
- This item started around 16.47% in late 2018, experienced notable growth to nearly 39% in early 2020, followed by a gradual decline to about 18.68% by March 2025. The initial increase suggests that the company may have taken on additional long-term debt during the early part of the period, with reductions occurring later.
- Income taxes payable
- Income taxes payable decreased steadily over time from 7.72% to roughly 3.46%, indicating lower relative tax liabilities or efficient tax planning and payments during the latter years.
- Other long-term liabilities
- These liabilities remained consistently low, fluctuating modestly between 0.65% and 3.07%, maintaining a stable minor portion of total liabilities and equity.
- Long-term liabilities
- Long-term liabilities combined remained a significant component, peaking near 48.57% in early 2020, before gradually decreasing to 24.88% by March 2025. This reflects the earlier described pattern of increased debt followed by deleveraging.
- Total liabilities
- Total liabilities as a percentage of total liabilities and stockholders' equity fluctuated between approximately 45.75% and 64.84%, peaking around 2019-2021. More recently, the liability proportion declined to approximately 52.37% in early 2025, suggesting an improving leverage position.
- Temporary equity, convertible notes
- Temporary equity remained negligible and steadily decreased to zero in the latest periods, indicating a minimal role for convertible notes or other temporary equity instruments during the analyzed period.
- Common stock
- The amount represented by common stock stayed virtually constant, close to 0%, with a minimal increase noted only at the end of the period, indicating little change in par value stock issuance.
- Additional paid-in capital
- Additional paid-in capital showed some volatility, initially high near 56.54%, then decreasing to around 40% in 2022 and stabilizing near the low 40% range towards the end. This may reflect equity transactions such as stock issuance or buybacks.
- Treasury stock
- Treasury stock remained consistently negative, representing a substantial and growing deduction from equity. Its magnitude increased from approximately -87.45% to around -132.49%, reflecting ongoing stock repurchases and accounting for a significant offset to equity.
- Accumulated other comprehensive loss
- This item remained a minor negative component, fluctuating between approximately -0.37% and -0.7%, indicating stable but modest negative impacts from comprehensive income adjustments.
- Retained earnings
- Retained earnings showed a clear positive trend, increasing from 80.02% to a high of about 138.02%, indicating strong cumulative profitability and earnings retention contributing to equity growth over the period analyzed.
- Stockholders’ equity
- Stockholders’ equity as a percentage of total liabilities and equity fluctuated between 35% and 48%, displaying recovery and gradual growth toward the end of the timeline, despite volatility caused by treasury stock and other equity changes.
- Total liabilities and stockholders’ equity
- By definition, this remained constant at 100% throughout the reporting periods, providing a basis for proportional analysis of all components.