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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- Income Statement
- Statement of Comprehensive Income
- Cash Flow Statement
- Common-Size Income Statement
- Common-Size Balance Sheet: Assets
- Common-Size Balance Sheet: Liabilities and Stockholders’ Equity
- Analysis of Profitability Ratios
- Price to Earnings (P/E) since 2005
- Price to Sales (P/S) since 2005
- Analysis of Debt
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Microsoft Corp., consolidated balance sheet: liabilities and stockholders’ equity (quarterly data)
US$ in millions
Based on: 10-K (reporting date: 2026-06-30), 10-Q (reporting date: 2026-03-31), 10-Q (reporting date: 2025-12-31), 10-Q (reporting date: 2025-09-30), 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).
The balance sheet reflects a period of substantial expansion in total assets and funding, with total liabilities and stockholders' equity increasing from $301.0 billion in September 2020 to $758.3 billion by June 2026. This growth is characterized by a significant strengthening of the equity base and a strategic shift in the composition of liabilities.
- Liability Composition and Current Obligations
- Total liabilities grew from $177.6 billion to $315.9 billion over the analyzed period. A significant portion of this increase is attributable to current liabilities, which rose from $70.0 billion in September 2020 to $168.8 billion in June 2026. A primary driver of this trend is short-term unearned revenue, which increased from $33.4 billion to $72.9 billion, indicating a substantial rise in deferred income from customer prepayments. Accounts payable also showed a strong upward trend, increasing from $12.5 billion to $42.4 billion.
- Debt Profile and Long-Term Liabilities
- A clear deleveraging trend is observed in long-term debt, excluding the current portion, which declined from $57.0 billion in September 2020 to $31.0 billion in June 2026. While traditional long-term debt decreased, other long-term liabilities experienced aggressive growth, rising from $11.5 billion to $65.1 billion. This suggests a shift in the nature of long-term obligations. Long-term income taxes remained relatively stable, fluctuating between $23.7 billion and $28.6 billion throughout the period.
- Equity Expansion and Capital Retention
- Stockholders' equity demonstrated robust growth, expanding from $123.3 billion in September 2020 to $442.3 billion in June 2026. The most significant contributor to this increase was retained earnings, which grew from $39.1 billion to $328.2 billion, signaling high levels of profitability and a strong capacity for internal capital accumulation. Common stock and paid-in capital also increased steadily from $81.0 billion to $117.4 billion.
- Comprehensive Income and Other Trends
- Accumulated other comprehensive income transitioned from a positive $3.1 billion in September 2020 to a negative position, peaking at a loss of $7.3 billion in September 2022 before recovering slightly to $3.2 billion in June 2026. Additionally, deferred income taxes showed a marked increase in the later years of the period, rising from a range of $170–$300 million to over $3 billion by June 2026.