Common-Size Balance Sheet: Liabilities and Stockholders’ Equity
Quarterly Data
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- Statement of Comprehensive Income
- Balance Sheet: Assets
- Common-Size Income Statement
- Common-Size Balance Sheet: Assets
- Analysis of Reportable Segments
- Analysis of Geographic Areas
- Capital Asset Pricing Model (CAPM)
- Return on Assets (ROA) since 2005
- Total Asset Turnover since 2005
- Price to Sales (P/S) since 2005
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Microsoft Corp., common-size consolidated balance sheet: liabilities and stockholders’ equity (quarterly data)
Based on: 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), 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).
The analysis of the quarterly financial data reveals several noteworthy trends in the composition of liabilities and stockholders’ equity over the observed periods.
- Current Liabilities
- Current liabilities as a percentage of total liabilities and stockholders’ equity fluctuated but generally remained between approximately 20% and 27%. Peaks are observed around mid-2021 and mid-2023, with values around 26-28%. The highest proportion reached 27.99% as of September 30, 2023. Key components such as accounts payable rose gradually from about 3.07% in late 2019 to a peak above 5% in mid-2022 before decreasing to about 4.48% in late 2025. Accrued compensation showed variability but maintained an upward trend until mid-2022, followed by a decline, ending near 2.21% in mid-2025.
- Debt Components
- Long-term debt, excluding current portion, demonstrated a steady declining trajectory, dropping from the mid-20% range (around 24% in 2019) to below 7% by mid-2025, indicating significant debt reduction or refinancing activity. The current portion of long-term debt exhibited volatility but showed a decreasing trend from early 2022 onwards, dropping from over 1.5% to below 0.5% by mid-2025. Short-term debt appeared only from mid-2023 with initially high values near 5.79% that trended downward sharply to around 1.31%, with missing data after that period.
- Unearned Revenue and Tax Liabilities
- Short-term unearned revenue maintained a relatively stable pattern between roughly 8.5% and 12.5%, with modest fluctuations that do not indicate a consistent upward or downward trend. Long-term unearned revenue decreased slowly, moving from around 1.5% to less than 0.5% of total liabilities and stockholders’ equity by mid-2025. Short-term income taxes showed variable movements without a clear directional trend, fluctuating mostly between 0.5% and 1.9%. Long-term income taxes followed a downward trend, declining from above 10% in 2019 to around 4.2% by mid-2025.
- Other Liabilities
- Other current liabilities remained fairly stable, mostly oscillating near 3.2% to 4.1%, without significant directional movement. Other long-term liabilities increased consistently, growing from just above 3.1% in 2019 to over 7% by mid-2025, indicating a growing share of this liability category. Deferred income taxes remained a very small portion but showed a slight rise around late 2022 to mid-2023 before declining again by mid-2025.
- Stockholders’ Equity
- Stockholders’ equity as a proportion of total liabilities and equity increased steadily throughout the period, rising from about 38% in late 2019 to above 55% by mid-2025. Retained earnings contributed strongly to this increase, beginning near 9.8% and more than quadrupling to over 38% by mid-2025. Common stock and paid-in capital gradually decreased as a proportion from around 28% to about 17.6% by mid-2025, indicating that growth in equity is primarily driven by retained earnings rather than new stock issuance. Accumulated other comprehensive income (loss) fluctuated around zero with small gains and losses, ending slightly negative but with reduced magnitude compared to earlier periods.
- Overall Structure
- The total liabilities portion of the capital structure declined from approximately 62% to below 45%, while stockholders’ equity increased correspondingly over the timeframe. This shift reflects a gradual deleveraging process and an increasing reliance on internal capital accumulation. The reduction in long-term debt and stable to declining current liabilities further supports this trend. The data suggest strengthening financial position through improved equity base and reduced leverage.