Common-Size Balance Sheet: Liabilities and Stockholders’ Equity
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- Balance Sheet: Liabilities and Stockholders’ Equity
- Analysis of Liquidity Ratios
- Analysis of Geographic Areas
- Enterprise Value (EV)
- Enterprise Value to EBITDA (EV/EBITDA)
- Enterprise Value to FCFF (EV/FCFF)
- Selected Financial Data since 2012
- Total Asset Turnover since 2012
- Price to Earnings (P/E) since 2012
- Aggregate Accruals
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Meta Platforms Inc., common-size consolidated balance sheet: liabilities and stockholders’ equity
Based on: 10-K (reporting date: 2025-12-31), 10-K (reporting date: 2024-12-31), 10-K (reporting date: 2023-12-31), 10-K (reporting date: 2022-12-31), 10-K (reporting date: 2021-12-31).
The composition of liabilities and stockholders’ equity exhibited notable shifts between 2021 and 2025. Overall, the proportion of total liabilities increased significantly, while stockholders’ equity decreased as a percentage of the total.
- Current Liabilities
- Current liabilities as a percentage of the total initially rose from 12.73% in 2021 to 14.55% in 2022, before declining to 11.43% in 2025. Within this category, accrued expenses and other current liabilities represented the largest component, fluctuating from 9.59% to 8.40% over the period. Accounts payable remained relatively stable, ranging between 2.11% and 2.78%. Accrued compensation and benefits, and accrued taxes both increased between 2021 and 2023, then decreased by 2025.
- Non-Current Liabilities
- Non-current liabilities demonstrated a consistent upward trend, increasing substantially from 12.03% in 2021 to 29.22% in 2025. This increase was primarily driven by a significant rise in long-term debt, which was not present in 2021 but reached 16.05% by 2025. Operating lease liabilities, non-current, remained relatively stable, decreasing slightly over the period. Long-term income taxes also increased, though at a slower rate than long-term debt.
- Total Liabilities
- As a result of the trends in both current and non-current liabilities, total liabilities increased from 24.77% in 2021 to 40.65% in 2025. This represents a substantial increase in the company’s reliance on debt financing. The most significant change occurred between 2023 and 2025.
- Stockholders’ Equity
- Stockholders’ equity decreased from 75.23% in 2021 to 59.35% in 2025. Retained earnings, the largest component of stockholders’ equity, experienced a decrease from 42.03% to 33.11% over the same period. Additional paid-in capital also decreased, from 33.62% to 26.17%. Accumulated other comprehensive income (loss) moved from a negative value to a positive value, but remained a small percentage of the total.
- Specific Accruals
- Legal-related accruals increased from 1.96% to 2.87% between 2021 and 2023, then decreased to 1.88% in 2025. Accrued property and equipment showed some volatility, increasing from 0.84% to 1.57% in 2022, then decreasing to 1.20% in 2025. These accruals, while individually small percentages, suggest potential fluctuations in legal obligations and capital expenditure commitments.
In summary, the company experienced a significant shift in its capital structure, with a growing reliance on liabilities and a corresponding decrease in stockholders’ equity. The increase in long-term debt is a particularly noteworthy trend.