Common-Size Balance Sheet: Liabilities and Stockholders’ Equity
Paying user area
Try for free
Qualcomm Inc. pages available for free this week:
- Balance Sheet: Liabilities and Stockholders’ Equity
- Cash Flow Statement
- Common-Size Income Statement
- Capital Asset Pricing Model (CAPM)
- Dividend Discount Model (DDM)
- Selected Financial Data since 2005
- Net Profit Margin since 2005
- Price to Earnings (P/E) since 2005
- Analysis of Revenues
- Aggregate Accruals
The data is hidden behind: . Unhide it.
Get full access to the entire website from $10.42/mo, or
get 1-month access to Qualcomm Inc. for $24.99.
This is a one-time payment. There is no automatic renewal.
We accept:
Based on: 10-K (reporting date: 2025-09-28), 10-K (reporting date: 2024-09-29), 10-K (reporting date: 2023-09-24), 10-K (reporting date: 2022-09-25), 10-K (reporting date: 2021-09-26), 10-K (reporting date: 2020-09-27).
The financial data reveals discernible trends in the composition of liabilities and stockholders’ equity over a six-year period.
- Trade Accounts Payable
- Expressed as a percentage of total liabilities and stockholders’ equity, this item showed an increase from 6.32% in 2020 to a peak of 7.74% in 2022, followed by a decline to 3.75% in 2023, before gradually rising again through 2025.
- Payroll and Other Benefits Related Liabilities
- This category exhibited some fluctuation, increasing from 2.96% in 2020 to 3.71% in 2021, then dipping slightly before incrementally growing to 3.67% by 2025.
- Unearned Revenues (Current)
- There was a consistent downward trend in unearned revenues as a percentage of total liabilities and stockholders’ equity, decreasing steadily from 1.6% in 2020 to 0.71% in 2025.
- Short-term Debt
- This liability experienced significant volatility, rising sharply to 4.96% in 2021 from 1.4% in 2020, then generally declining to 1.79% by 2023, followed by a minor increase to 2.47% in 2024. Data for 2025 is unavailable.
- Held for Sale Liabilities
- These liabilities appear intermittently with small percentages recorded in 2022 and 2023, suggesting occasional recognition of assets/liabilities held for sale within those years.
- Customer Incentives and Other Customer-Related Liabilities
- A gradual decline was noted from 4.84% in 2020 to 3.57% in 2023, with a rebound to 4.5% in 2024 and a slight decrease again in 2025.
- Income Taxes Payable
- This liability showed variability, starting at 1.54% in 2020, rising to 3.36% in 2023, before reducing modestly to around 2% in 2024 and 2025.
- Other Current Liabilities
- There was a general decline from 12.09% in 2020 to 7.53% in 2022, then a gradual increase thereafter, reaching 8.29% in 2025.
- Current Liabilities (Overall)
- Current liabilities as a whole decreased substantially from 24.36% in 2020 to 18.24% in 2025, indicating a shift in the liability structure towards longer-term obligations or equity.
- Unearned Revenues (Noncurrent)
- A similar declining pattern to current unearned revenues was observed, through a decrease from 2.14% in 2020 to 0.14% in 2025.
- Long-term Debt
- There was a clear downward trend in long-term debt from 42.78% in 2020 to 24.06% in 2024, with a moderate rise to 29.54% in 2025, implying a reduction in reliance on long-term borrowing over the period.
- Other Liabilities (Noncurrent)
- These liabilities gradually declined from 13.65% in 2020 to 9.1% in 2024, followed by a slight increase to 9.79% in 2025.
- Noncurrent Liabilities (Overall)
- Noncurrent liabilities decreased significantly from 58.56% in 2020 to 33.32% in 2024, then increased again to 39.47% by 2025, indicating shifts in the company’s long-term financial commitments.
- Total Liabilities
- Total liabilities as a percentage of total liabilities and stockholders’ equity showed a notable decrease from 82.93% in 2020 to a low of 52.36% in 2024, before rising to 57.71% in 2025. This trend suggests an overall reduction in leverage, with a slight reversal in the last reported year.
- Stockholders’ Equity Components
- Equity exhibited strong growth, climbing from 17.07% in 2020 to 47.64% in 2024, before a decline to 42.29% in 2025. Retained earnings were the primary contributor to this increase, rising from 14.85% in 2020 to a peak of 46.57% in 2024, followed by a slight decrease. Accumulated other comprehensive income fluctuated at low levels, experiencing small positive shifts in recent years.
- Overall Capital Structure
- The data reflects a strategic reduction in liabilities relative to equity over most of the observed period, reaching a peak equity ratio by 2024. The slight uptick in liabilities and decrease in equity in 2025 may indicate a change in financing or operational conditions.