Balance Sheet: Liabilities and Stockholders’ Equity

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.

Monster Beverage Corp., consolidated balance sheet: liabilities and stockholders’ equity

US$ in thousands

	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019	Dec 31, 2018
Accounts payable	444,265)	404,263)	296,800)	274,045)	248,760)
Current finance lease liabilities	757)	960)	799)	1,485)	836)
Accrued liabilities	172,234)	210,004)	141,854)	112,590)	111,671)
Accrued promotional allowances	255,631)	211,461)	186,658)	166,761)	145,741)
Deferred revenue	43,311)	42,530)	45,429)	44,237)	44,045)
Accrued compensation	72,463)	65,459)	55,015)	47,262)	39,903)
Income taxes payable	13,317)	30,399)	23,433)	14,717)	10,189)
Current liabilities	1,001,978)	965,076)	749,988)	661,097)	601,145)
Deferred revenue	223,800)	243,249)	264,436)	287,469)	312,224)
Noncurrent finance lease liabilities	41)	41)	24)	—)	—)
Other liabilities	42,245)	29,467)	27,408)	30,505)	2,621)
Noncurrent liabilities	266,086)	272,757)	291,868)	317,974)	314,845)
Total liabilities	1,268,064)	1,237,833)	1,041,856)	979,071)	915,990)
Common stock, $0.005 par value	3,209)	3,200)	3,193)	3,182)	3,155)
Additional paid-in capital	4,780,013)	4,652,620)	4,537,982)	4,397,511)	4,238,170)
Retained earnings	9,001,173)	7,809,549)	6,432,074)	5,022,480)	3,914,645)
Accumulated other comprehensive income (loss)	(159,073)	(69,165)	3,034)	(32,387)	(32,864)
Common stock in treasury, at cost	(6,600,281)	(5,829,253)	(5,815,423)	(5,219,505)	(4,512,205)
Stockholders’ equity	7,025,041)	6,566,951)	5,160,860)	4,171,281)	3,610,901)
Total liabilities and stockholders’ equity	8,293,105)	7,804,784)	6,202,716)	5,150,352)	4,526,891)

Based on: 10-K (reporting date: 2022-12-31), 10-K (reporting date: 2021-12-31), 10-K (reporting date: 2020-12-31), 10-K (reporting date: 2019-12-31), 10-K (reporting date: 2018-12-31).

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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.	Monster Beverage Corp. current liabilities increased from 2020 to 2021 and from 2021 to 2022.
Noncurrent liabilities	Amount of obligation due after one year or beyond the normal operating cycle, if longer.	Monster Beverage Corp. noncurrent liabilities decreased from 2020 to 2021 and from 2021 to 2022.
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.	Monster Beverage Corp. total liabilities increased from 2020 to 2021 and from 2021 to 2022.
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.	Monster Beverage Corp. stockholders’ equity increased from 2020 to 2021 and from 2021 to 2022.

Monster Beverage Corp. (NASDAQ:MNST)

Balance Sheet: Liabilities and Stockholders’ Equity