Stock Analysis on Net

Qualcomm Inc. (NASDAQ:QCOM)

$24.99

Balance Sheet: Liabilities and Stockholders’ Equity
Quarterly Data

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.

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

US$ in millions

Microsoft Excel
Dec 28, 2025 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-Q (reporting date: 2025-12-28), 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).


An examination of the balance sheet information reveals notable trends in liabilities and stockholders’ equity over the observed period. Current liabilities generally increased from December 2019 through September 2021, followed by fluctuations and a general decrease towards September 2025. Long-term debt exhibited a more stable pattern, with increases in later periods. Stockholders’ equity demonstrated a significant upward trend, particularly between June 2020 and September 2021, before stabilizing and experiencing a decline in the most recent quarters.

Trade Accounts Payable
Trade accounts payable increased from $1.718 billion in December 2019 to a peak of $3.526 billion in December 2021. Subsequently, a substantial decrease occurred, falling to $2.581 billion by December 2022, and remaining relatively stable between $2.337 billion and $2.791 billion through September 2025. This suggests a shift in payment terms or a reduction in purchasing activity after December 2021.
Payroll and Other Benefits Related Liabilities
Payroll and related liabilities fluctuated considerably. An initial decrease from $939 million in December 2019 to $699 million in March 2020 was followed by increases, peaking at $1.839 billion in September 2021. These liabilities then decreased to $1.505 billion by September 2023, before increasing again to $1.839 billion in September 2021 and then decreasing to $1.505 billion in September 2023. The latest values show a slight decrease to $1.505 billion in September 2025. This volatility may reflect changes in staffing levels, compensation structures, or benefit plan adjustments.
Unearned Revenues
Unearned revenues generally decreased over the period, from $511 million in December 2019 to $212 million in September 2022. A slight increase occurred through June 2025, reaching $285 million, before decreasing to $212 million in September 2025. This decline could indicate a reduction in advance payments received for goods or services.
Short-Term and Long-Term Debt
Short-term debt experienced significant changes. It began at $2.498 billion in December 2019, decreased to $500 million by June 2020, then increased substantially to $3.485 billion in March 2022, before decreasing to $499 million in December 2022. It fluctuated between $914 million and $1,365 million through September 2025. Long-term debt remained relatively stable between $13.437 billion and $15.486 billion until December 2022, then decreased to $13.190 billion in June 2023, and increased to $14.817 billion in June 2025. The combined effect suggests a dynamic debt management strategy.
Stockholders’ Equity
Stockholders’ equity demonstrated a consistent upward trend from $4.513 billion in December 2019 to $26.880 billion in September 2025. The most substantial growth occurred between June 2020 and September 2021. However, a slight decline is observed in the most recent quarters, from $27.728 billion in December 2024 to $26.880 billion in September 2025. This growth is primarily driven by increases in retained earnings and, to a lesser extent, common stock and paid-in capital, and accumulated other comprehensive income (loss).
Total Liabilities
Total liabilities increased from $28.598 billion in December 2019 to $31.487 billion in December 2021, then fluctuated, reaching a low of $27.644 billion in December 2024, before increasing to $29.961 billion in September 2025. The fluctuations in total liabilities largely mirror the changes observed in short-term and long-term debt.