Common-Size Balance Sheet: Assets
Quarterly Data
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- Common-Size Balance Sheet: Liabilities and Stockholders’ Equity
- Analysis of Liquidity Ratios
- Analysis of Solvency Ratios
- Analysis of Reportable Segments
- Enterprise Value to EBITDA (EV/EBITDA)
- Present Value of Free Cash Flow to Equity (FCFE)
- Net Profit Margin since 2005
- Operating Profit Margin since 2005
- Price to Earnings (P/E) since 2005
- Aggregate Accruals
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Microsoft Corp., common-size consolidated balance sheet: assets (quarterly data)
Based on: 10-K (reporting date: 2026-06-30), 10-Q (reporting date: 2026-03-31), 10-Q (reporting date: 2025-12-31), 10-Q (reporting date: 2025-09-30), 10-K (reporting date: 2025-06-30), 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).
The asset composition reflects a structural shift from a high-liquidity position toward a capital-intensive operational model. Over the observed period, there is a consistent migration of value from current assets to long-term assets, signifying a strategic transition in how capital is deployed.
- Liquidity and Current Asset Trends
- A significant contraction in liquidity is observed, with current assets declining from 58.83% of total assets in September 2020 to 27.39% by June 2026. This trend is primarily driven by a precipitous drop in short-term investments, which fell from 40.12% to 7.37%. Combined cash and short-term investments followed a similar trajectory, decreasing from 45.84% to 10.13%. Accounts receivable remained relatively stable, generally oscillating between 8% and 12%, while inventories declined to negligible levels, reaching 0.18% by the end of the period.
- Fixed Asset Expansion
- There is a pronounced increase in the weight of property and equipment, net of accumulated depreciation. This item rose steadily from 15.92% in September 2020 to 41.28% in June 2026. This upward trend indicates a sustained and aggressive investment in physical infrastructure, which now represents the largest single component of the total asset base.
- Intangibles and Goodwill Dynamics
- Goodwill and intangible assets exhibited significant volatility, particularly between September 2023 and December 2023. During this window, goodwill surged from 15.21% to 25.27% and intangible assets rose from 2.00% to 6.35%, suggesting a major acquisition event. Following this peak, both metrics entered a gradual decline, with goodwill settling at 15.78% and intangible assets at 2.45% by June 2026.
- Overall Asset Distribution
- The broader balance sheet transformation is characterized by the inversion of the asset ratio. Long-term assets grew from 41.17% to 72.61% of total assets. The shift suggests a transition from a cash-rich holding strategy to an investment-heavy strategy focused on long-term productive capacity and infrastructure.