Common-Size Balance Sheet: Liabilities and Stockholders’ Equity
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- Income Statement
- Analysis of Profitability Ratios
- DuPont Analysis: Disaggregation of ROE, ROA, and Net Profit Margin
- Enterprise Value to EBITDA (EV/EBITDA)
- Capital Asset Pricing Model (CAPM)
- Selected Financial Data since 2005
- Current Ratio since 2005
- Debt to Equity since 2005
- Total Asset Turnover since 2005
- Analysis of Revenues
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Monolithic Power Systems Inc., common-size consolidated balance sheet: liabilities and stockholders’ equity
Based on: 10-K (reporting date: 2024-12-31), 10-K (reporting date: 2023-12-31), 10-K (reporting date: 2022-12-31), 10-K (reporting date: 2021-12-31), 10-K (reporting date: 2020-12-31).
- Liabilities Trends
- The proportion of total liabilities within the capital structure has decreased steadily from 20.02% in 2020 to 13.03% in 2024. This downward trend is reflected across various liability categories. Current liabilities declined from 12.16% in 2020 to 8.14% in 2024, indicating a reduction in short-term obligations. Similarly, long-term liabilities diminished from 7.86% to 4.89% over the same period. Specific components such as accounts payable and accrued compensation saw declines in their relative shares, suggesting improved management or lower dependence on external financing. Income tax liabilities also fell from 3.07% to 1.8%, reinforcing this overall reduction in liabilities.
- Stockholders’ Equity Composition
- Stockholders’ equity has shown a steady increase as a proportion of total liabilities and equity, rising from 79.98% in 2020 to 86.97% in 2024. This growth is primarily driven by retained earnings, which expanded significantly from 24.72% to 68.77%, indicating strong profitability retention or limited dividend payouts. In contrast, common stock and additional paid-in capital declined substantially from 54.42% in 2020 to 19.54% in 2024, pointing to a possible reduction in new equity issuances or buybacks affecting this component.
- Other Equity and Comprehensive Income
- The accumulated other comprehensive income (loss) fluctuated, with positive values in 2020 and 2021 (0.84% and 1% respectively), but recorded negative values in subsequent years, reaching -1.34% in 2024. This suggests unrealized losses in certain equity components, which may be due to changes in market valuations or other comprehensive income factors.
- Dividend and Compensation Liabilities
- Dividends and related equivalents as a percentage of total capital decreased from 2.19% in 2020 to 1.68% in 2024, reflecting either lower dividend payments or a growing equity base diluting their relative share. Accrued compensation and related benefits experienced a marked reduction from 3.79% in 2020 to 1.77% in 2024, which may suggest changes in employee-related liabilities or compensation structures over time.
- Lease and Other Long-term Liabilities
- Long-term operating lease liabilities rose slightly from 0.14% in 2020 to 0.36% in 2024, signaling a gradual increase in lease obligations or changes in lease accounting. Other long-term liabilities decreased modestly from 4.79% to 3.08%, contributing to the overall decline in long-term liabilities.
- Summary of Capital Structure Dynamics
- Overall, the data indicates a deleveraging trend with total liabilities declining relative to equity, leading to a stronger equity base primarily fueled by retained earnings growth. The shifting proportions between paid-in capital and retained earnings imply a capital strategy emphasizing internal financing or earnings retention. The reduction in accrued compensation and dividends in relation to total equity suggests improved operational or financial efficiency and possibly a conservative approach to shareholder returns.