Stock Analysis on Net

Qualcomm Inc. (NASDAQ:QCOM)

$24.99

Common-Size Balance Sheet: Liabilities and Stockholders’ Equity
Quarterly Data

Qualcomm Inc., common-size consolidated balance sheet: liabilities and stockholders’ equity (quarterly data)

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Sep 28, 2025 Jun 29, 2025 Mar 30, 2025 Dec 29, 2024 Sep 29, 2024 Jun 23, 2024 Mar 24, 2024 Dec 24, 2023 Sep 24, 2023 Jun 25, 2023 Mar 26, 2023 Dec 25, 2022 Sep 25, 2022 Jun 26, 2022 Mar 27, 2022 Dec 26, 2021 Sep 26, 2021 Jun 27, 2021 Mar 28, 2021 Dec 27, 2020 Sep 27, 2020 Jun 28, 2020 Mar 29, 2020 Dec 29, 2019
Trade accounts payable
Payroll and other benefits related liabilities
Unearned revenues
Short-term debt
Held for sale liabilities
Other current liabilities
Current liabilities
Unearned revenues
Long-term debt
Held for sale liabilities
Other liabilities
Noncurrent liabilities
Total liabilities
Preferred stock, $0.0001 par value; none outstanding
Common stock and paid-in capital, $0.0001 par value
Retained earnings
Accumulated other comprehensive income (loss)
Stockholders’ equity
Total liabilities and stockholders’ equity

Based on: 10-K (reporting date: 2025-09-28), 10-Q (reporting date: 2025-06-29), 10-Q (reporting date: 2025-03-30), 10-Q (reporting date: 2024-12-29), 10-K (reporting date: 2024-09-29), 10-Q (reporting date: 2024-06-23), 10-Q (reporting date: 2024-03-24), 10-Q (reporting date: 2023-12-24), 10-K (reporting date: 2023-09-24), 10-Q (reporting date: 2023-06-25), 10-Q (reporting date: 2023-03-26), 10-Q (reporting date: 2022-12-25), 10-K (reporting date: 2022-09-25), 10-Q (reporting date: 2022-06-26), 10-Q (reporting date: 2022-03-27), 10-Q (reporting date: 2021-12-26), 10-K (reporting date: 2021-09-26), 10-Q (reporting date: 2021-06-27), 10-Q (reporting date: 2021-03-28), 10-Q (reporting date: 2020-12-27), 10-K (reporting date: 2020-09-27), 10-Q (reporting date: 2020-06-28), 10-Q (reporting date: 2020-03-29), 10-Q (reporting date: 2019-12-29).


Trade accounts payable
The trade accounts payable as a percentage of total liabilities and stockholders’ equity exhibits variability across the periods. Initially, it rose from about 5.19% to a peak above 8% around late 2021, followed by a notable decline to below 3% by early 2023. Subsequently, it moderately increased again toward 5.57% by late 2025, indicating fluctuations possibly related to supplier payment cycles or inventory management adjustments.
Payroll and other benefits related liabilities
This liability category shows moderate fluctuations without a consistent trend, oscillating mainly between 2% and 4%. The data suggests some structural consistency with occasional rises above 3%, which might reflect periodic changes in employee-related obligations or benefits provisioning.
Unearned revenues (current and overall)
Both current and total unearned revenues percentages generally trend downward over the long term. The declines from above 3% to under 1% in total, and even lower in current liabilities, suggest a reduction in advance payments or deferred revenue obligations, possibly indicating changes in the company’s revenue recognition policies or contract structures.
Short-term debt
Short-term debt as a proportion of total liabilities saw a sharp drop early in the series from over 7% to around 1.4%, but experienced spikes mid-series to over 7% again, followed by declines to lower single-digit percentages. The recent periods exhibit some missing data; however, the trend indicates notable volatility, possibly reflecting changing short-term borrowing strategies or refinancing activities.
Held for sale liabilities
This item appears only from late 2021 and maintains a low but relatively stable share, around 0.5% or less, suggesting minor liabilities related to assets classified for sale without significant impact on the overall capital structure.
Other current liabilities
The share of other current liabilities fluctuated between approximately 7% and 12% throughout the periods. There was a notable decrease from above 12% early in the series to a range mostly between 7% and 9% afterward, indicating some consolidation or better management of miscellaneous current obligations.
Current liabilities (total)
Total current liabilities demonstrate considerable variability with peaks near 30% in early years and declines to near 14% by mid-2025, reflecting a general reduction in short-term obligations relative to the total capitalization structure. Such a trend may point to improvements in liquidity management or extended payment terms.
Long-term debt
Long-term debt proportions began at about 40-42%, peaked around 48% in mid-2020, and then steadily declined to the mid-20% range by 2025. This diminishing long-term debt ratio could indicate debt repayments or a strategic de-leveraging over time, contributing to improved financial stability or a shifting capital structure.
Other liabilities
Other liabilities gradually decreased from roughly 14.8% to around 9-10% across the periods, showing a downward trend which might reflect the amortization or settlement of miscellaneous obligations over time.
Noncurrent liabilities (total)
Noncurrent liabilities showed a gradual reduction as a percentage of total liabilities and equity, falling from nearly 59% to close to 32% by the mid-2020s, mirroring the decrease in long-term debt and other liabilities. This overall decline suggests an ongoing paydown of long-term obligations or reclassification of liabilities.
Total liabilities
Total liabilities relative to total capitalization consistently declined from above 86% in 2019 to near 50% by the latter part of the series, before a slight uptick toward 58% near 2025. This downward trend reflects a strengthening equity position and possible risk reduction in leverage, although the recent increase warrants monitoring.
Stockholders’ equity
Stockholders’ equity as a percentage of total liabilities plus equity improved markedly from below 14% at the beginning of the series to around 50% by mid-2025, demonstrating increased capitalization through retained earnings growth. This enhancement of the equity base indicates increased profitability retention or capital contributions, contributing to lowering financial leverage.
Retained earnings
Retained earnings rose steadily from approximately 13% to nearly 49% of total capitalization, underpinning much of the equity growth. This trend signals consistent profitability and reinvestment into the company, enhancing its net asset base and shareholder value over time.
Accumulated other comprehensive income (loss)
This item remained relatively minor, fluctuating around zero to just above 1%. The small positive values suggest occasional gains on foreign currency translation, hedging, or other comprehensive income components but without major influence on overall equity.