Stock Analysis on Net
Stock Analysis on Net

Microsoft Corp. (NASDAQ:MSFT)

Common-Size Balance Sheet: Liabilities and Stockholders’ Equity

Microsoft Corp., common-size consolidated balance sheet: liabilities and stockholders’ equity

Microsoft Excel
Jun 30, 2023 Jun 30, 2022 Jun 30, 2021 Jun 30, 2020 Jun 30, 2019 Jun 30, 2018
Accounts payable 4.39 5.21 4.54 4.16 3.27 3.33
Current portion of long-term debt 1.27 0.75 2.42 1.24 1.92 1.54
Accrued compensation 2.67 2.92 3.01 2.61 2.38 2.36
Short-term income taxes 1.01 1.11 0.65 0.71 1.98 0.82
Short-term unearned revenue 12.36 12.48 12.44 11.95 11.40 11.17
Current finance lease liabilities 0.29 0.29 0.24 0.18 0.11 0.07
Other current liabilities, excluding finance leases 3.29 3.29 3.26 3.15 3.15 3.31
Current liabilities 25.28% 26.06% 26.56% 24.00% 24.23% 22.60%
Long-term debt, excluding current portion 10.19 12.89 15.00 19.77 23.26 27.91
Long-term income taxes 6.20 7.15 8.15 9.77 10.33 11.69
Long-term unearned revenue 0.71 0.79 0.78 1.06 1.58 1.47
Deferred income taxes 0.11 0.06 0.06 0.07 0.08 0.21
Long-term operating lease liabilities 3.09 3.15 2.88 2.55 2.16 2.15
Long-term finance lease liabilities 3.85 3.79 3.52 2.97 2.18 1.59
Other long-term liabilities, excluding finance leases 0.51 0.46 0.50 0.56 0.46 0.42
Long-term liabilities 24.66% 28.29% 30.90% 36.74% 40.06% 45.45%
Total liabilities 49.94% 54.35% 57.46% 60.74% 64.29% 68.04%
Common stock and paid-in capital 22.75 23.83 24.90 26.73 27.40 27.52
Retained earnings 28.85 23.10 17.09 11.47 8.43 5.29
Accumulated other comprehensive income (loss) -1.54 -1.28 0.55 1.06 -0.12 -0.84
Stockholders’ equity 50.06% 45.65% 42.54% 39.26% 35.71% 31.96%
Total liabilities and stockholders’ equity 100.00% 100.00% 100.00% 100.00% 100.00% 100.00%

Based on: 10-K (reporting date: 2023-06-30), 10-K (reporting date: 2022-06-30), 10-K (reporting date: 2021-06-30), 10-K (reporting date: 2020-06-30), 10-K (reporting date: 2019-06-30), 10-K (reporting date: 2018-06-30).

Balance sheet item Description The company
Current liabilities Total obligations incurred as part of normal operations that are expected to be paid during the following twelve months or within one business cycle, if longer. Microsoft Corp. current liabilities as a percentage of total liabilities and stockholders’ equity decreased from 2021 to 2022 and from 2022 to 2023.
Long-term liabilities Amount of obligation due after one year or beyond the normal operating cycle, if longer. Microsoft Corp. long-term liabilities as a percentage of total liabilities and stockholders’ equity decreased from 2021 to 2022 and from 2022 to 2023.
Total liabilities Sum of the carrying amounts as of the balance sheet date of all liabilities that are recognized. Liabilities are probable future sacrifices of economic benefits arising from present obligations of an entity to transfer assets or provide services to other entities in the future. Microsoft Corp. total liabilities as a percentage of total liabilities and stockholders’ equity decreased from 2021 to 2022 and from 2022 to 2023.
Stockholders’ equity Total of all stockholders’ equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity stockholders’ equity attributable to the parent excludes the amount of stockholders’ equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity. Microsoft Corp. stockholders’ equity as a percentage of total liabilities and stockholders’ equity increased from 2021 to 2022 and from 2022 to 2023.