Common-Size Balance Sheet: Assets
Quarterly Data
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- Income Statement
- Common-Size Balance Sheet: Liabilities and Stockholders’ Equity
- Analysis of Solvency Ratios
- Analysis of Reportable Segments
- Capital Asset Pricing Model (CAPM)
- Net Profit Margin since 2005
- Current Ratio since 2005
- Price to Earnings (P/E) since 2005
- Price to Operating Profit (P/OP) since 2005
- Analysis of Debt
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Microsoft Corp., common-size consolidated balance sheet: assets (quarterly data)
Based on: 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), 10-K (reporting date: 2020-06-30), 10-Q (reporting date: 2020-03-31), 10-Q (reporting date: 2019-12-31), 10-Q (reporting date: 2019-09-30), 10-K (reporting date: 2019-06-30), 10-Q (reporting date: 2019-03-31), 10-Q (reporting date: 2018-12-31), 10-Q (reporting date: 2018-09-30).
- Cash and Cash Equivalents
- The proportion of cash and cash equivalents relative to total assets fluctuated notably across the periods. There was a general stability around 4-6% from 2018 until early 2022, followed by a sharp increase reaching a peak of 18.05% in September 2023. This spike was temporary, as the percentage subsequently reverted to prior levels of about 3-5% towards early 2025.
- Short-term Investments
- A consistent downward trend was observed in the share of short-term investments as a percentage of total assets. Starting near 47% in 2018, it gradually declined each period, reaching approximately 9% by early 2025. This suggests a strategic reduction or reallocation away from short-term investment holdings over time.
- Cash, Cash Equivalents, and Short-term Investments Combined
- The combined liquidity-related assets showed an overall decline from roughly 53% in late 2018 to below 15% by early 2025, indicating a move toward less liquid asset holdings relative to total assets. A notable dip occurred after 2021, where the combined ratio decreased sharply and remained generally lower.
- Accounts Receivable, Net
- The proportion of accounts receivable fluctuated moderately between approximately 6.7% and 12% of total assets. There were several cyclical increases during certain quarters, indicating variability in outstanding customer payments. No clear long-term upward or downward trend is apparent, suggesting relatively stable receivables management adjusted for seasonal or operational factors.
- Inventories
- Inventories maintained a small percentage relative to total assets, generally between 0.15% and 1.4%. There was some volatility with minor peaks around 1% in mid-2022 and smaller troughs afterward, but overall, the inventory level as a share of assets remained low and stable.
- Other Current Assets
- The share of other current assets showed a gradual increase from about 2.8% in 2018 to over 5% around 2023, maintaining levels near this mark subsequently. This suggests an increasing importance or accumulation of other current asset types in the total asset composition.
- Current Assets
- Current assets as a whole decreased in relative terms over the period, going from a high of approximately 64% in 2018 to about 28% by early 2025. This contraction appears linked primarily to the declining short-term investments component, reflecting a shift from current to long-term asset allocations.
- Property and Equipment, Net
- Property and equipment’s share of total assets steadily increased throughout the periods, starting near 12% in 2018 and rising consistently to over 32% by 2025. This indicates ongoing investment in physical assets and possible expansion or upgrading of fixed assets.
- Operating Lease Right-of-Use Assets
- The proportion of operating lease right-of-use assets gradually rose from about 2.6% in 2018 to over 4% by early 2025. This upward trend reflects increased recognition or usage of leased assets as part of operations.
- Equity and Other Investments
- Equity and other investments showed a minor but steady increase from below 1% to around 3% over the analyzed periods, indicating a gradual increment in investment stakes or related long-term holdings.
- Goodwill
- Goodwill’s percentage of total assets was relatively volatile. Initially increasing from about 14% to nearly 20% by 2022, it then declined steadily to approximately 21% by 2025. The variation suggests active acquisition and impairment processes impacting intangible goodwill assets.
- Intangible Assets, Net
- Intangible assets as a share of total assets showed minor fluctuations but generally decreased from near 3% in 2018 to approximately 4.3% by 2025, with a notable increase around 2022-2023 before declining again. This points to changes in intangible asset valuation or amortization.
- Other Long-term Assets
- This category increased moderately over time, from roughly 3.8% to around 6.8% of total assets, indicating growth in other types of long-term holdings or assets not otherwise categorized.
- Long-term Assets Overall
- The overall proportion of long-term assets grew significantly, from about 36% in 2018 to over 72% in 2025. This suggests a strategic shift toward a more capital-intensive or asset-heavy structure over time, balancing against a decrease in current asset proportions.
- Total Assets
- By definition, total assets remained constant at 100%, serving as the base for all relative measurements presented.