Balance Sheet: Liabilities and Stockholders’ Equity
Quarterly Data
The balance sheet provides creditors, investors, and analysts with information on company resources (assets) and its sources of capital (its equity and liabilities). It normally also provides information about the future earnings capacity of a company assets as well as an indication of cash flows that may come from receivables and inventories.
Liabilities represents obligations of a company arising from past events, the settlement of which is expected to result in an outflow of economic benefits from the entity.
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- Cash Flow Statement
- Analysis of Liquidity Ratios
- Analysis of Short-term (Operating) Activity Ratios
- Analysis of Long-term (Investment) Activity Ratios
- Price to FCFE (P/FCFE)
- Capital Asset Pricing Model (CAPM)
- Operating Profit Margin since 2005
- Price to Earnings (P/E) since 2005
- Analysis of Revenues
- Aggregate Accruals
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Microsoft Corp., consolidated balance sheet: liabilities and stockholders’ equity (quarterly data)
US$ in millions
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).
- Accounts Payable
- Accounts payable exhibited a general upward trend over the observed periods, with fluctuations reflecting periods of increased liabilities. The value notably increased from 8,511 million USD in September 2018 to a peak above 22,000 million USD by the end of 2024, indicating growing short-term obligations to suppliers or vendors.
- Short-term Debt
- Data for short-term debt is mostly missing until the later part of the timeline, where a significant rise is observed, reaching over 25,000 million USD in 2023 before tapering. This suggests a shift or increase in reliance on short-term borrowings during the recent periods.
- Current Portion of Long-term Debt
- This item showed volatility, with values ranging between approximately 1,700 million and above 8,000 million USD. There was a noticeable drop in the 2022 and 2023 periods before a slight rebound, implying shifting management of the debt structure or refinancing activities.
- Accrued Compensation
- Accrued compensation exhibited a consistent increasing trend from around 4,271 million USD in late 2018 to a peak over 12,500 million USD by late 2024, indicating growing payroll or bonus obligations, possibly in line with workforce growth or inflationary effects on compensation.
- Short-term Income Taxes
- Short-term income taxes showed significant variability. Starting near 2,300 million USD, the figures fluctuated widely, peaking at over 9,700 million USD around early 2024. This irregular pattern suggests volatile tax liabilities possibly due to changes in profitability, tax rates, or timing differences.
- Short-term Unearned Revenue
- A strong upward trajectory is observed in unearned revenue, rising from approximately 26,700 million USD in late 2018 to over 57,000 million USD toward the end of 2024. Such growth indicates increased receipt of payments before revenue recognition, potentially reflecting stronger sales bookings or customer advances.
- Other Current Liabilities
- Other current liabilities have generally risen from around 7,953 million USD to upward of 22,900 million USD, denoting an expansion in miscellaneous obligations attributable in the short term.
- Current Liabilities
- Aggregate current liabilities broadly increased, with a notable surge toward the latter part of the timeline reaching above 124,000 million USD in late 2023, before slight contractions. This reflects heightened short-term financial obligations overall.
- Long-term Debt, Excluding Current Portion
- Long-term debt showed a declining pattern, falling from nearly 70,000 million USD in 2018 toward under 40,000 million USD by the end of 2024. This suggests active debt repayment or refinancing reducing long-term borrowing.
- Long-term Income Taxes
- Long-term income taxes demonstrated moderate fluctuation but a general downward movement from nearly 29,000 million USD in 2018 to around 25,000 million USD by 2024, indicating changes in deferred tax positions or adjustments to taxable income.
- Long-term Unearned Revenue
- This liability remained relatively stable, hovering between 2,500 and 4,500 million USD, with marginal decreases near the end of the period, showing a steady flow of deferred revenue liabilities.
- Deferred Income Taxes
- Deferred income taxes remained relatively low with minor fluctuations, rising from just under 2,000 million USD to around 2,500 million USD, implying modest changes in timing differences for tax recognition.
- Long-term Operating Lease Liabilities
- Lease liabilities gradually increased from approximately 5,652 million USD to nearly 17,700 million USD, reflecting either growth in leased assets or accounting adjustments under lease standards.
- Other Long-term Liabilities
- Other long-term liabilities experienced a marked increase from about 5,500 million USD to over 38,500 million USD, indicating expanding non-debt long-term obligations possibly related to post-employment benefits or contingencies.
- Long-term Liabilities
- Total long-term liabilities declined gradually during the early part of the timeframe but increased substantially after 2022, reaching over 126,000 million USD by late 2024, mainly driven by growth in other long-term liabilities and lease liabilities offsetting debt reduction.
- Total Liabilities
- Total liabilities rose overall from about 171,652 million USD in 2018 to above 240,000 million USD in the final period, with periods of accelerated growth reflecting increased short-term and long-term obligations.
- Common Stock and Paid-in Capital
- This equity component displayed consistent growth, increasing steadily from approximately 71,303 million USD to over 106,900 million USD, indicating ongoing capital inflows or retained investment earnings.
- Retained Earnings
- Retained earnings showed a strong upward trend, climbing from about 17,279 million USD in 2018 to nearly 220,000 million USD by the end of 2024, reflecting sustained profitability and earnings retention to support company growth.
- Accumulated Other Comprehensive Income (Loss)
- This account exhibited volatility, fluctuating between negative 7,000 million USD and small positive values, ending near negative 4,800 million USD, suggesting periodic impacts from foreign currency translation, unrealized losses, or other comprehensive adjustments.
- Stockholders’ Equity
- Stockholders’ equity showed consistent growth, nearly quadrupling from about 86,000 million USD to over 320,000 million USD during the analyzed span, reflecting profitable operations and capital accumulation supporting the company's financial stability.
- Total Liabilities and Stockholders’ Equity
- The total of liabilities and equity grew steadily from approximately 257,600 million USD to over 562,600 million USD by the final period. This growth indicates overall expansion in the company’s balance sheet size, driven by both liabilities and equity increases.