Stock Analysis on Net

Common-Size Balance Sheet: Liabilities and Stockholders’ Equity
Quarterly Data

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

Microsoft Excel
Dec 31, 2023 Sep 30, 2023 Jun 30, 2023 Mar 31, 2023 Dec 31, 2022 Sep 30, 2022 Jun 30, 2022 Mar 31, 2022 Dec 31, 2021 Sep 30, 2021 Jun 30, 2021 Mar 31, 2021 Dec 31, 2020 Sep 30, 2020 Jun 30, 2020 Mar 31, 2020 Dec 31, 2019 Sep 30, 2019 Jun 30, 2019 Mar 31, 2019 Dec 31, 2018 Sep 30, 2018 Jun 30, 2018 Mar 31, 2018 Dec 31, 2017 Sep 30, 2017
Accounts payable 3.76 4.33 4.39 4.03 4.21 4.62 5.21 4.67 4.50 4.42 4.54 4.34 4.20 4.16 4.16 3.24 3.12 3.07 3.27 2.87 2.92 3.30 3.33 3.11 3.07 2.76
Short-term debt 5.75 5.79 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.09 4.87 3.28
Current portion of long-term debt 0.48 0.84 1.27 1.64 1.10 0.90 0.75 0.51 1.47 0.97 2.42 2.61 1.77 2.16 1.24 1.31 2.21 1.08 1.92 2.47 1.36 2.52 1.54 1.40 1.35 0.42
Accrued compensation 1.87 1.57 2.67 2.74 2.48 2.06 2.92 2.63 2.29 2.06 3.01 2.60 2.25 1.90 2.61 2.19 1.92 1.68 2.38 2.19 1.79 1.66 2.36 2.10 1.73 1.65
Short-term income taxes 1.23 1.80 1.01 1.10 0.97 1.87 1.11 1.35 1.10 1.87 0.65 0.70 0.51 0.79 0.71 1.15 0.95 1.23 1.98 0.74 0.79 0.91 0.82 0.33 0.31 0.37
Short-term unearned revenue 9.15 10.42 12.36 9.71 10.14 11.49 12.48 9.87 9.99 11.47 12.44 9.74 10.00 11.12 11.95 9.46 9.67 10.72 11.40 9.21 9.38 10.37 11.17 8.70 8.32 9.14
Securities lending payable 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.01 0.08
Other current liabilities 3.48 3.25 3.58 3.33 3.51 3.35 3.58 3.44 3.43 3.22 3.50 3.38 3.46 3.15 3.33 3.21 3.23 3.05 3.26 2.98 3.21 3.09 3.38 3.06 3.04 3.02
Current liabilities 25.72% 27.99% 25.28% 22.55% 22.42% 24.29% 26.06% 22.47% 22.77% 24.01% 26.56% 23.37% 22.19% 23.27% 24.00% 20.57% 21.09% 20.83% 24.23% 20.46% 19.44% 21.85% 22.60% 18.79% 22.69% 20.72%
Long-term debt, excluding current portion 9.55 9.41 10.19 11.04 12.10 12.61 12.89 13.98 14.18 14.92 15.00 16.19 18.13 18.96 19.77 22.02 22.41 23.83 23.26 25.29 26.91 27.07 27.91 29.93 28.65 30.61
Long-term income taxes 5.50 5.16 6.20 6.58 6.63 6.59 7.15 7.68 7.67 7.67 8.15 8.79 8.78 9.37 9.77 10.12 10.17 10.20 10.33 11.21 11.27 11.23 11.69 12.49 11.74 0.00
Long-term unearned revenue 0.63 0.62 0.71 0.71 0.73 0.71 0.79 0.80 0.81 0.76 0.78 0.85 0.98 0.94 1.06 1.19 1.37 1.48 1.58 1.48 1.47 1.37 1.47 1.05 0.98 0.85
Deferred income taxes 0.54 0.11 0.11 0.08 0.08 0.06 0.06 0.09 0.06 0.06 0.06 0.06 0.06 0.06 0.07 0.06 0.08 0.08 0.08 0.70 0.80 0.77 0.21 0.98 1.24 2.21
Long-term operating lease liabilities 3.01 3.03 3.09 3.24 3.29 3.24 3.15 3.30 3.17 3.00 2.88 3.00 2.92 2.58 2.55 2.54 2.54 2.39 2.16 2.27 2.20 2.19 2.15 2.34 2.20 2.32
Other long-term liabilities 4.42 4.18 4.36 4.59 4.52 4.26 4.26 4.40 4.33 4.28 4.02 4.19 4.12 3.83 3.53 3.39 3.42 3.16 2.65 2.57 2.34 2.15 2.01 2.13 1.88 7.30
Long-term liabilities 23.65% 22.49% 24.66% 26.23% 27.35% 27.47% 28.29% 30.25% 30.22% 30.68% 30.90% 33.08% 34.99% 35.73% 36.74% 39.32% 39.97% 41.14% 40.06% 43.51% 44.97% 44.79% 45.45% 48.93% 46.70% 43.29%
Total liabilities 49.36% 50.49% 49.94% 48.78% 49.76% 51.76% 54.35% 52.72% 52.99% 54.69% 57.46% 56.45% 57.18% 59.01% 60.74% 59.89% 61.06% 61.98% 64.29% 63.97% 64.41% 66.63% 68.04% 67.72% 69.39% 64.01%
Common stock and paid-in capital 20.72 21.42 22.75 24.23 24.75 24.61 23.83 24.89 24.83 24.97 24.90 26.65 26.93 26.94 26.73 27.96 28.16 28.28 27.40 29.55 29.96 27.68 27.52 28.68 27.42 27.87
Retained earnings 30.97 29.64 28.85 28.48 27.26 25.67 23.10 23.11 22.05 19.96 17.09 16.43 14.79 13.02 11.47 11.21 10.87 9.77 8.43 6.97 6.41 6.71 5.29 4.06 3.35 7.91
Accumulated other comprehensive income (loss) -1.05 -1.56 -1.54 -1.48 -1.77 -2.04 -1.28 -0.72 0.13 0.38 0.55 0.47 1.11 1.03 1.06 0.94 -0.09 -0.02 -0.12 -0.48 -0.78 -1.02 -0.84 -0.47 -0.16 0.21
Stockholders’ equity 50.64% 49.51% 50.06% 51.22% 50.24% 48.24% 45.65% 47.28% 47.01% 45.31% 42.54% 43.55% 42.82% 40.99% 39.26% 40.11% 38.94% 38.02% 35.71% 36.03% 35.59% 33.37% 31.96% 32.28% 30.61% 35.99%
Total liabilities and stockholders’ equity 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00%

Based on: 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), 10-K (reporting date: 2018-06-30), 10-Q (reporting date: 2018-03-31), 10-Q (reporting date: 2017-12-31), 10-Q (reporting date: 2017-09-30).

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 increased from Q4 2023 to Q1 2024 but then slightly decreased from Q1 2024 to Q2 2024 not reaching Q4 2023 level.
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 Q4 2023 to Q1 2024 but then increased from Q1 2024 to Q2 2024 not reaching Q4 2023 level.
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 increased from Q4 2023 to Q1 2024 but then decreased significantly from Q1 2024 to Q2 2024.
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 decreased from Q4 2023 to Q1 2024 but then increased from Q1 2024 to Q2 2024 exceeding Q4 2023 level.