Stock Analysis on Net
Stock Analysis on Net

Super Micro Computer Inc. (NASDAQ:SMCI)

Common-Size Balance Sheet: Liabilities and Stockholders’ Equity 

Super Micro Computer Inc., common-size consolidated balance sheet: liabilities and stockholders’ equity

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Jun 30, 2023 Jun 30, 2022 Jun 30, 2021 Jun 30, 2020 Jun 30, 2019 Jun 30, 2018
Accounts payable 21.14 20.45 27.31 21.77 21.42 29.79
Accrued liabilities 4.46 6.63 7.98 8.10 6.82 5.79
Income taxes payable 3.51 1.30 0.57 0.24 0.77 0.41
Short-term debt and current portion of long-term debt 4.63 14.01 2.83 1.24 1.41 6.57
Deferred revenue 3.66 3.47 4.53 5.53 5.60 3.31
Current liabilities 37.41% 45.87% 43.22% 36.88% 36.01% 45.86%
Deferred revenue, non-current 4.62 3.82 4.50 5.09 6.49 5.07
Long-term debt, net of current portion 3.27 4.61 1.55 0.30 0.00 0.00
Other long-term liabilities 1.03 1.22 1.83 2.19 1.56 1.39
Non-current liabilities 8.92% 9.65% 7.88% 7.57% 8.05% 6.46%
Total liabilities 46.33% 55.52% 51.10% 44.46% 44.06% 52.32%
Common stock and additional paid-in capital, $0.001 par value 14.65 15.03 19.54 20.33 20.78 18.74
Treasury stock, at cost 0.00 0.00 0.00 -1.07 -1.22 -1.16
Accumulated other comprehensive income (loss) 0.02 0.03 0.02 -0.01 0.00 0.01
Retained earnings 39.00 29.42 29.34 36.29 36.37 30.08
Total Super Micro Computer, Inc. stockholders’ equity 53.66% 44.48% 48.90% 55.54% 55.93% 47.67%
Noncontrolling interest 0.00 0.01 0.01 0.01 0.01 0.01
Total stockholders’ equity 53.67% 44.48% 48.90% 55.54% 55.94% 47.68%
Total liabilities and stockholders’ equity 100.00% 100.00% 100.00% 100.00% 100.00% 100.00%

Based on: 10-K (reporting date: 2023-06-30), 10-K (reporting date: 2022-06-30), 10-K (reporting date: 2021-06-30), 10-K (reporting date: 2020-06-30), 10-K (reporting date: 2019-06-30), 10-K (reporting date: 2018-06-30).

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. Super Micro Computer Inc. current liabilities as a percentage of total liabilities and stockholders’ equity increased from 2021 to 2022 but then decreased significantly from 2022 to 2023.
Non-current liabilities Amount of obligation due after one year or beyond the normal operating cycle, if longer. Super Micro Computer Inc. non-current liabilities as a percentage of total liabilities and stockholders’ equity increased from 2021 to 2022 but then slightly decreased 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. Super Micro Computer Inc. total liabilities as a percentage of total liabilities and stockholders’ equity increased from 2021 to 2022 but then decreased significantly from 2022 to 2023.
Total Super Micro Computer, Inc. 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. Super Micro Computer Inc. total Super Micro Computer, Inc. stockholders’ equity as a percentage of total liabilities and stockholders’ equity decreased from 2021 to 2022 but then increased from 2022 to 2023 exceeding 2021 level.