Common-Size Balance Sheet: Liabilities and Stockholders’ Equity
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- Balance Sheet: Liabilities and Stockholders’ Equity
- Common-Size Income Statement
- Common-Size Balance Sheet: Assets
- Enterprise Value (EV)
- Enterprise Value to EBITDA (EV/EBITDA)
- Capital Asset Pricing Model (CAPM)
- Present Value of Free Cash Flow to Equity (FCFE)
- Return on Assets (ROA) since 2007
- Total Asset Turnover since 2007
- Analysis of Debt
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Super Micro Computer Inc., common-size consolidated balance sheet: liabilities and stockholders’ equity
Based on: 10-K (reporting date: 2024-06-30), 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).
The analysis of the financial trends over the six-year period reveals notable shifts in the composition of liabilities and stockholders’ equity.
- Liabilities
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Current liabilities as a percentage of total liabilities and stockholders’ equity peaked in 2022 at 45.87%, after a steady increase from 36.01% in 2019. This portion then declined significantly to 23.87% by 2024. Within current liabilities, accounts payable exhibited variability, rising from 21.42% in 2019 to 27.31% in 2021, then falling sharply to 14.98% in 2024. Accrued liabilities followed a decreasing trend from 8.1% in 2020 to 2.64% in 2024. Income taxes payable fluctuated, with a notable peak in 2023 at 3.51%, followed by a sharp decrease to 0.19% in 2024. Lines of credit and the current portion of term loans rose markedly to 14.01% in 2022, before declining to around 4% in subsequent years. Deferred revenue steadily decreased from 5.6% in 2019 to 1.96% in 2024.
- Non-current liabilities
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The share of non-current liabilities remained relatively stable between 7.57% and 9.65% from 2019 through 2022, before increasing sharply to 21% in 2024. Term loans, non-current, showed a peak in 2022 at 4.61%, then declined to 0.75% by 2024. The appearance of convertible notes at 17.28% in 2024 represents a significant new liability classification. Other long-term liabilities steadily decreased over the period, from 2.19% in 2020 to 0.69% in 2024. Deferred revenue, non-current, declined from 6.49% in 2019 to 2.27% in 2024.
- Total liabilities
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Total liabilities as a proportion of total liabilities and stockholders’ equity increased from 44.06% in 2019 to a peak of 55.52% in 2022, and then decreased to 44.87% in 2024, essentially returning to the initial level over the entire period.
- Stockholders’ equity
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Stockholders’ equity composition indicates fluctuations and some restructuring. Common stock and additional paid-in capital declined steadily from 20.78% in 2019 to 14.65% in 2023, but then increased sharply to 28.81% in 2024. Retained earnings fell from 36.37% in 2019 to 26.31% in 2024, with a peak of 39% in 2023. The total stockholders’ equity percentage mirrored these trends, decreasing from 55.94% in 2019 to a low of 44.48% in 2022, followed by recovery to 55.13% in 2024. Treasury stock was present only in 2019 and 2020 with small negative percentages, then data are missing for subsequent years. Accumulated other comprehensive income (loss) remained negligible throughout the period, close to zero. Noncontrolling interest was negligible and constant near zero.