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.

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

US$ in thousands

	Sep 30, 2023	Jun 30, 2023	Mar 31, 2023	Dec 31, 2022	Sep 30, 2022	Jun 30, 2022	Mar 31, 2022	Dec 31, 2021	Sep 30, 2021	Jun 30, 2021	Mar 31, 2021	Dec 31, 2020	Sep 30, 2020	Jun 30, 2020	Mar 31, 2020	Dec 31, 2019	Sep 30, 2019	Jun 30, 2019	Mar 31, 2019	Dec 31, 2018	Sep 30, 2018	Jun 30, 2018	Mar 31, 2018
Accounts payable	135,800)	141,100)	134,000)	122,600)	121,200)	128,800)	167,800)	150,800)	146,900)	209,600)	190,900)	177,800)	173,100)	185,400)	180,800)	162,000)	156,800)	162,200)	172,600)	165,300)	163,700)	165,200)	171,100)
Accrued compensation	225,300)	183,800)	154,200)	228,800)	225,600)	201,400)	208,200)	309,800)	283,100)	283,400)	234,000)	286,100)	251,500)	207,400)	159,500)	240,100)	204,300)	186,800)	164,300)	248,300)	203,300)	181,400)	149,000)
Deferred revenue	1,496,700)	1,279,800)	1,303,800)	1,370,700)	1,048,800)	1,105,200)	1,120,300)	1,130,200)	995,500)	1,010,600)	1,023,400)	994,600)	868,100)	828,300)	827,500)	831,800)	745,700)	729,100)	691,100)	677,900)	613,800)	620,000)	584,700)
Other accrued liabilities	389,500)	397,100)	413,400)	454,600)	365,600)	388,000)	413,000)	440,700)	411,900)	444,600)	448,500)	457,000)	409,300)	354,800)	327,000)	346,200)	324,300)	288,100)	298,000)	258,000)	259,700)	234,400)	274,200)
Income taxes payable	66,100)	62,300)	70,500)	16,600)	159,900)	310,400)	793,000)	132,000)	55,900)	52,500)	64,000)	26,900)	35,100)	320,100)	268,900)	215,100)	35,400)	46,800)	78,700)	58,300)	45,000)	28,700)	67,200)
Other short-term debt	—)	—)	—)	—)	—)	—)	—)	—)	—)	—)	—)	—)	—)	—)	—)	—)	—)	—)	14,100)	—)	—)	—)	—)
Current portion of long-term debt, net	499,300)	699,800)	699,500)	699,200)	698,900)	799,900)	799,500)	799,200)	799,200)	502,400)	502,100)	502,000)	602,800)	602,600)	602,400)	602,200)	2,900)	2,100)	1,700)	1,500)	801,600)	801,700)	801,300)
Current liabilities held for sale	—)	—)	—)	—)	220,400)	232,400)	—)	159,100)	168,600)	—)	—)	—)	—)	—)	—)	—)	31,500)	28,100)	24,200)	38,900)	32,200)	35,000)	—)
Current liabilities	2,812,700)	2,763,900)	2,775,400)	2,892,500)	2,840,400)	3,166,100)	3,501,800)	3,121,800)	2,861,100)	2,503,100)	2,462,900)	2,444,400)	2,339,900)	2,498,600)	2,366,100)	2,397,400)	1,500,900)	1,443,200)	1,444,700)	1,448,200)	2,119,300)	2,066,400)	2,047,500)
Long-term debt, net of current portion	6,379,000)	5,966,300)	5,964,400)	5,962,500)	5,960,600)	6,657,100)	6,654,800)	7,122,600)	7,529,900)	8,199,500)	8,571,800)	9,064,500)	9,101,200)	5,263,800)	4,674,200)	4,673,100)	6,195,100)	4,718,900)	4,487,000)	4,940,200)	4,414,300)	4,821,700)	3,820,700)
Deferred taxes	1,546,000)	1,589,400)	1,652,900)	1,676,800)	1,365,000)	1,408,100)	1,476,100)	1,479,500)	1,526,000)	1,550,600)	1,571,600)	1,562,500)	1,563,900)	1,070,300)	1,081,100)	1,108,100)	1,099,700)	948,900)	920,500)	931,100)	958,200)	963,700)	829,800)
Other liabilities	411,600)	394,900)	409,400)	411,200)	373,400)	392,500)	451,200)	426,200)	468,800)	491,300)	499,100)	473,600)	486,100)	429,900)	425,100)	438,400)	437,700)	425,800)	416,600)	191,500)	196,800)	204,900)	220,600)
Liabilities held for sale	—)	—)	—)	—)	—)	—)	—)	—)	—)	—)	—)	—)	—)	—)	—)	—)	14,400)	20,500)	7,900)	—)	1,600)	1,400)	—)
Noncurrent liabilities	8,336,600)	7,950,600)	8,026,700)	8,050,500)	7,699,000)	8,457,700)	8,582,100)	9,028,300)	9,524,700)	10,241,400)	10,642,500)	11,100,600)	11,151,200)	6,764,000)	6,180,400)	6,219,600)	7,746,900)	6,114,100)	5,832,000)	6,062,800)	5,570,900)	5,991,700)	4,871,100)
Total liabilities	11,149,300)	10,714,500)	10,802,100)	10,943,000)	10,539,400)	11,623,800)	12,083,900)	12,150,100)	12,385,800)	12,744,500)	13,105,400)	13,545,000)	13,491,100)	9,262,600)	8,546,500)	8,617,000)	9,247,800)	7,557,300)	7,276,700)	7,511,000)	7,690,200)	8,058,100)	6,918,600)
Common stock	1,100)	1,100)	1,100)	1,100)	1,100)	1,100)	1,100)	1,100)	1,100)	1,100)	1,100)	1,100)	1,100)	1,100)	1,100)	1,100)	1,100)	1,100)	1,100)	1,100)	1,100)	1,100)	1,000)
Additional paid-in capital	2,723,800)	2,655,300)	2,570,400)	2,510,200)	2,467,900)	2,417,100)	2,363,900)	2,307,800)	2,276,200)	2,217,900)	2,138,900)	2,097,500)	2,069,900)	2,012,900)	1,946,300)	1,903,900)	1,873,300)	1,840,500)	1,799,900)	1,751,500)	1,733,600)	1,691,600)	1,653,900)
Retained earnings	14,507,500)	14,233,200)	13,941,200)	13,730,700)	11,874,800)	11,613,500)	11,410,400)	9,455,600)	9,233,200)	9,003,100)	8,776,000)	8,546,200)	8,349,400)	8,168,700)	8,003,100)	7,818,000)	7,000,300)	6,771,000)	6,569,400)	6,247,700)	6,038,400)	5,833,400)	5,647,600)
Accumulated other comprehensive loss	(176,800)	(126,700)	(162,900)	(187,000)	(468,700)	(287,800)	(206,000)	(183,100)	(150,500)	(115,100)	(132,400)	(147,000)	(241,400)	(284,800)	(341,000)	(212,800)	(285,100)	(243,200)	(214,600)	(243,300)	(199,600)	(204,600)	(128,400)
Treasury stock	(16,900)	(17,000)	(17,100)	(17,200)	(17,300)	(17,400)	(17,500)	(17,600)	(17,700)	(17,800)	(17,900)	(18,000)	(18,100)	(18,200)	(18,200)	(18,300)	(18,300)	(18,400)	(18,400)	(18,500)	(18,600)	(18,600)	(18,600)
Stockholders’ equity	17,038,700)	16,745,900)	16,332,700)	16,037,800)	13,857,800)	13,726,500)	13,551,900)	11,563,800)	11,342,300)	11,089,200)	10,765,700)	10,479,800)	10,160,900)	9,879,700)	9,591,300)	9,491,900)	8,571,300)	8,351,000)	8,137,400)	7,738,500)	7,554,900)	7,302,900)	7,155,500)
Total liabilities and stockholders’ equity	28,188,000)	27,460,400)	27,134,800)	26,980,800)	24,397,200)	25,350,300)	25,635,800)	23,713,900)	23,728,100)	23,833,700)	23,871,100)	24,024,800)	23,652,000)	19,142,300)	18,137,800)	18,108,900)	17,819,100)	15,908,300)	15,414,100)	15,249,500)	15,245,100)	15,361,000)	14,074,100)

Accounts Payable: Accounts payable demonstrated some fluctuation over the observed periods. Initial values near 171 million US$ decreased slightly until late 2019, followed by increases during 2020 and 2021, reaching peaks around 209 million US$. The latest quarters show moderate decline again, settling near 135 million US$. This pattern suggests varying purchasing and payment cycles possibly influenced by operational activities.
Accrued Compensation: Accrued compensation values broadly trended upwards from approximately 149 million US$ in early 2018 to peak around 310 million US$ in late 2021. Post-2021, the values showed a mild decline and some volatility, with recent figures near 225 million US$. This upward trend may reflect increasing payroll obligations or bonus accruals, potentially linked to workforce expansion or compensation adjustments.
Deferred Revenue: Deferred revenue steadily increased from about 585 million US$ in early 2018 to highs over 1.49 billion US$ by early 2023. Despite some short-term fluctuations, the trend has been clearly upward, indicating growth in advance payments from customers, likely reflecting expanding sales or service contracts.
Other Accrued Liabilities: Other accrued liabilities generally increased over the period, starting near 274 million US$ in early 2018 and rising to approximately 389 million US$ by late 2023. The trend includes periods of volatility, particularly sharp increases during mid-2020 to early 2021, indicating fluctuating operational or contingent liabilities.
Income Taxes Payable: Income taxes payable showed significant volatility, with figures ranging from about 67 million US$ in early 2018 to peaks above 793 million US$ in early 2022. The wide swings suggest variable taxable income or timing differences in tax payments, with notable surges in 2021-2022 indicating potential tax accruals or adjustments.
Current Portion of Long-Term Debt: The current portion of long-term debt exhibited large fluctuations. Initially around 800 million US$ in 2018, it dropped sharply in late 2018, followed by increases ranging from 500 million to nearly 800 million US$ in subsequent years. A major dip occurred in late 2023 to approximately 499 million US$. This variability implies refinancing activity or debt restructuring impacting short-term obligations.
Current Liabilities Held for Sale: Values for current liabilities held for sale appear intermittently, with notable peaks around 168 million US$ in early 2021 and smaller amounts in other periods. The irregular presence suggests occasional divestitures or assets/liabilities classified as held for sale.
Total Current Liabilities: Total current liabilities have shown an overall upward trend from approximately 2.05 billion US$ in early 2018 to peaks exceeding 3.5 billion US$ in early 2022, followed by moderate declines but remaining above 2.7 billion US$ in late 2023. This growth signals increased short-term obligations potentially from expanded operations or increased working capital needs.
Long-Term Debt, Net of Current Portion: Long-term debt balances have generally fluctuated, starting near 3.82 billion US$ in early 2018, increasing with notable peaks over 9 billion US$ in late 2020, and declining to near 6.38 billion US$ by late 2023. The large rise in 2020 indicates significant debt issuance which was subsequently partially repaid or refinanced.
Deferred Taxes: Deferred taxes demonstrated a somewhat stable but gradually increasing trend from around 830 million US$ in 2018 to peaks over 1.67 billion US$ in early 2023. Some volatility is present, but elevated levels towards the end suggest increasing timing differences affecting tax liabilities.
Other Liabilities: Other liabilities remained relatively stable, oscillating mostly between 190 million and 500 million US$, without pronounced trends. This stability reflects consistent levels of miscellaneous obligations.
Noncurrent Liabilities: Noncurrent liabilities varied considerably, starting near 4.87 billion US$ in 2018, with substantial peaks around 11.15 billion US$ in late 2020, followed by steady decreases to approximately 8.3 billion US$ by late 2023. This pattern aligns with the observed variability in long-term debt and deferred taxes.
Total Liabilities: Total liabilities showed notable growth from about 6.92 billion US$ in early 2018 to a maximum near 13.6 billion US$ in late 2020, declining gradually to approximately 11.15 billion US$ by the end of 2023. This reflects increased financing and obligations during 2020 followed by partial deleveraging.
Common Stock: Common stock value remained stable at approximately 1.1 million US$ throughout the entire period, indicating no significant issuance or repurchase of common shares.
Additional Paid-in Capital: Additional paid-in capital steadily increased from 1.65 billion US$ in early 2018 to 2.72 billion US$ by late 2023, reflecting sustained equity contributions or retained earnings capitalization.
Retained Earnings: Retained earnings showed strong and consistent growth, rising from about 5.65 billion US$ early in 2018 to 14.5 billion US$ by late 2023. This indicates sustained profitability and accumulation of net income over time.
Accumulated Other Comprehensive Loss: Accumulated other comprehensive loss displayed significant fluctuations, with losses deepening during 2018 through 2020 reaching near -468 million US$, improving somewhat in subsequent years but remaining negative near -177 million US$ at the end. This suggests periodic unrealized losses or valuation adjustments impacting equity.
Treasury Stock: Treasury stock gradually decreased in magnitude from roughly -18.6 million US$ to -16.9 million US$ over the period, indicating small reductions in treasury shares outstanding.
Stockholders’ Equity: Stockholders’ equity consistently increased from approximately 7.16 billion US$ in early 2018 to over 17 billion US$ by late 2023. This growth reflects the combined effect of rising retained earnings, paid-in capital, and controlled stock repurchases, signaling enhanced net worth.
Total Liabilities and Stockholders’ Equity: The total of liabilities and equity expanded steadily from 14.07 billion US$ in early 2018 to nearly 28.2 billion US$ by late 2023, demonstrating overall growth in the company’s asset base funded through a mix of liabilities and equity.

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Roper Technologies Inc. (NASDAQ:ROP)

Balance Sheet: Liabilities and Stockholders’ EquityQuarterly Data

Balance Sheet: Liabilities and Stockholders’ Equity
Quarterly Data