Common-Size Balance Sheet: Liabilities and Stockholders’ Equity
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NVIDIA Corp. pages available for free this week:
- Balance Sheet: Liabilities and Stockholders’ Equity
- DuPont Analysis: Disaggregation of ROE, ROA, and Net Profit Margin
- Analysis of Reportable Segments
- Common Stock Valuation Ratios
- Enterprise Value (EV)
- Dividend Discount Model (DDM)
- Selected Financial Data since 2005
- Net Profit Margin since 2005
- Return on Assets (ROA) since 2005
- Price to Sales (P/S) since 2005
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NVIDIA Corp., common-size consolidated balance sheet: liabilities and stockholders’ equity
Based on: 10-K (reporting date: 2025-01-26), 10-K (reporting date: 2024-01-28), 10-K (reporting date: 2023-01-29), 10-K (reporting date: 2022-01-30), 10-K (reporting date: 2021-01-31), 10-K (reporting date: 2020-01-26).
- Accounts payable
- This liability fluctuated over the years, starting at 3.97% in early 2020, experiencing a dip to 2.9% by early 2023, then rising to 5.65% by early 2025, indicating variability in payables management relative to total liabilities and equity.
- Customer program accruals
- There was a declining trend from 2.67% in 2020 to 2.19% in 2021, before rising steadily to 4.37% by 2025. This suggests increasing obligations related to customer programs impacting liabilities.
- Excess inventory purchase obligations
- Data was not available until 2022, where it started at 0.44%, then increased sharply to 2.52% by 2024, followed by a slight decrease to 1.88% in 2025, showing growing concerns over inventory commitments during this period.
- Product warranty and return provisions
- Absent before 2023, these provisions increased from 0.26% in 2023 to 1.23% in 2025, indicating a rising potential liability related to product quality or returns.
- Taxes payable
- Fluctuated with an increase from 0.3% in 2022 to 1.13% in 2023, then declined and slightly increased again to 0.79% in 2025, showing varying short-term tax obligations.
- Accrued payroll and related expenses
- These liabilities remained relatively stable but showed a modest decreasing trend, declining from 1.07% in 2020 to 0.76% in 2025, suggesting tightened control over payroll-related accruals.
- Deferred revenue (current liabilities)
- Showed some variability, decreasing from 1% in 2021 to 0.68% in 2022, then increasing to 1.16% in 2024 before a decline to 0.75% in 2025, reflecting changes in advance revenue recognition.
- Short-term operating lease liabilities
- Displayed a gradual decline over the period, from 0.53% in 2020 to 0.26% in 2025, consistent with reduced short-term lease obligations.
- Licenses and royalties
- First recorded in 2023 at 0.36%, then declined to 0.16% by 2025, indicating diminishing liabilities in this area.
- Unsettled share repurchases
- Recorded starting 2023 at 0.28%, reduced to 0.12% by 2025, reflecting a decrease in unsettled repurchase commitments.
- Other current liabilities
- Decreased markedly from 1.26% in 2020 to 0.2% in 2025, denoting tighter control or reclassification of miscellaneous liabilities.
- Accrued and other current liabilities
- Experienced a significant increase from 6.34% in 2020 to above 10% from 2023 onward, reaching 10.52% in 2025, implying substantial growth in accrued liabilities within short-term obligations.
- Short-term debt
- Data shows presence in 2021 and 2023 with 3.47% and 3.04% respectively, then a decline to 1.9% in 2024 and absence in 2025, indicating variable short-term borrowings with a downward trend.
- Current liabilities
- Displayed an upward trend from 10.3% in 2020 to a peak of 16.17% by 2024 and stabilized at the same level in 2025, suggesting growing short-term obligations relative to total financing.
- Long-term debt
- Increased sharply from 11.5% in 2020 to 24.77% in 2022, then declined significantly to 7.58% by 2025, indicating a reduction in long-term borrowing after peaking in 2022.
- Long-term operating lease liabilities
- Showed a steady decline from 3.24% in 2020 to 1.36% in 2025, consistent with reduced long-term lease commitments.
- Income tax payable
- Gradually decreased from 3.05% in 2020 to 1.96% in 2025, suggesting lower tax liabilities over time.
- Deferred revenue (long-term liabilities)
- Increased from 0.35% in 2020 to 0.87% in 2024 and maintained this level in 2025, showing rising deferred revenue recognized beyond short term.
- Deferred income tax
- Increased notably from 0.17% in 2020 to 0.84% in 2021, then fluctuated slightly but maintained an upward trend reaching 0.79% in 2025, indicating growing deferred tax liabilities.
- Licenses payable
- Appeared in 2022 at 0.17%, increased to 0.44% in 2023, then declined to 0.1% by 2025, reflecting a temporary rise in license obligations.
- Other long-term liabilities
- Varied but generally declined from 4.48% in 2020 to about 3.8% in 2025, indicating reduction in miscellaneous long-term liabilities.
- Long-term liabilities
- Rose steadily to nearly 30.4% in 2023 before a sharp decrease to 12.75% in 2025, largely influenced by declining long-term debt and leases.
- Total liabilities
- Peaked at 46.33% in 2023 following increases in both current and long-term liabilities, then receded to 28.92% by 2025, reflecting overall reduction in total obligations relative to aggregate financing.
- Common stock
- Remained negligible throughout the period, showing minimal impact on capital structure.
- Additional paid-in capital
- Declined substantially from 40.69% in 2020 to 10.07% in 2025, indicating changes in capital contributions or equity transactions reducing this component.
- Treasury stock
- Data available only through 2021 shows a marked reduction from -56.68% to -37.36%, reflecting repurchase activity reducing treasury stock holdings.
- Accumulated other comprehensive income (loss)
- Remained minimal and fluctuated near zero, indicating limited impact on shareholders’ equity from OCI items.
- Retained earnings
- Demonstrated a declining trend from 86.46% in 2020 down to 24.7% in 2023, then rebounded to 60.97% in 2025, which may be due to variations in earnings retention and distribution policies.
- Shareholders’ equity
- Declined from 70.48% in 2020 to a low of 53.67% in 2023, then recovered to 71.08% in 2025, reflecting fluctuations in equity balances impacted by earnings, capital transactions, and treasury stock adjustments.
- Total liabilities and shareholders’ equity
- Constant at 100% as expected, representing the total financing structure of the entity.