Stock Analysis on Net
Stock Analysis on Net

ON Semiconductor Corp. (NASDAQ:ON)

Common-Size Balance Sheet: Liabilities and Stockholders’ Equity

ON Semiconductor Corp., common-size consolidated balance sheet: liabilities and stockholders’ equity

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Dec 31, 2023 Dec 31, 2022 Dec 31, 2021 Dec 31, 2020 Dec 31, 2019
Accounts payable 5.49 7.11 6.60 6.61 6.45
Accrued payroll and related benefits 1.39 2.38 2.96 1.92 1.82
Amount due to EFK seller 0.00 1.97 0.00 0.00 0.00
Sales related reserves 0.82 1.75 2.39 2.69 2.94
Income taxes payable 0.28 0.29 0.25 0.29 0.27
Other 2.53 2.35 2.04 1.67 1.37
Accrued expenses and other current liabilities 5.02% 8.74% 7.63% 6.58% 6.39%
Current portion of financing lease liabilities 0.01 0.12 0.13 0.00 0.00
Current portion of long-term debt 6.01 1.23 1.67 6.13 8.74
Current liabilities 16.52% 17.21% 16.03% 19.32% 21.58%
Long-term debt, excluding current portion 19.24 25.43 30.27 34.15 34.14
Deferred tax liabilities 0.29 0.28 0.45 0.66 0.71
Long-term financing lease liabilities 0.17 0.19 0.11 0.00 0.00
Other long-term liabilities 4.75 5.07 5.31 4.83 4.11
Long-term liabilities 24.45% 30.97% 36.13% 39.63% 38.97%
Total liabilities 40.97% 48.18% 52.17% 58.95% 60.55%
Common stock, $0.01 par value 0.05 0.05 0.06 0.07 0.07
Additional paid-in capital 39.43 38.99 48.13 47.68 45.21
Accumulated other comprehensive loss -0.34 -0.19 -0.42 -0.66 -0.64
Accumulated earnings 49.55 36.44 25.30 16.45 14.14
Treasury stock, at cost -29.79 -23.62 -25.44 -22.71 -19.59
Total ON Semiconductor Corporation stockholders’ equity 58.89% 51.66% 47.64% 40.82% 39.19%
Non-controlling interest 0.14 0.15 0.20 0.23 0.27
Total stockholders’ equity 59.03% 51.82% 47.83% 41.05% 39.45%
Total liabilities and stockholders’ equity 100.00% 100.00% 100.00% 100.00% 100.00%

Based on: 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), 10-K (reporting date: 2019-12-31).

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. ON Semiconductor Corp. current liabilities as a percentage of total liabilities and stockholders’ equity increased from 2021 to 2022 but then slightly decreased from 2022 to 2023 not reaching 2021 level.
Long-term liabilities Amount of obligation due after one year or beyond the normal operating cycle, if longer. ON Semiconductor Corp. long-term liabilities as a percentage of total liabilities and stockholders’ equity decreased from 2021 to 2022 and from 2022 to 2023.
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. ON Semiconductor Corp. total liabilities as a percentage of total liabilities and stockholders’ equity decreased from 2021 to 2022 and from 2022 to 2023.
Total ON Semiconductor Corporation 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. ON Semiconductor Corp. total ON Semiconductor Corporation stockholders’ equity as a percentage of total liabilities and stockholders’ equity increased from 2021 to 2022 and from 2022 to 2023.