Common-Size Balance Sheet: Liabilities and Stockholders’ Equity
Quarterly Data
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- Income Statement
- Analysis of Short-term (Operating) Activity Ratios
- Analysis of Geographic Areas
- Operating Profit Margin since 2007
- Current Ratio since 2007
- Debt to Equity since 2007
- Price to Earnings (P/E) since 2007
- Price to Operating Profit (P/OP) since 2007
- Price to Sales (P/S) since 2007
- Analysis of Debt
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Super Micro Computer Inc., common-size consolidated balance sheet: liabilities and stockholders’ equity (quarterly data)
Based on: 10-Q (reporting date: 2026-03-31), 10-Q (reporting date: 2025-12-31), 10-Q (reporting date: 2025-09-30), 10-K (reporting date: 2025-06-30), 10-Q (reporting date: 2025-03-31), 10-Q (reporting date: 2024-12-31), 10-Q (reporting date: 2024-09-30), 10-K (reporting date: 2024-06-30), 10-Q (reporting date: 2024-03-31), 10-Q (reporting date: 2023-12-31), 10-Q (reporting date: 2023-09-30), 10-K (reporting date: 2023-06-30), 10-Q (reporting date: 2023-03-31), 10-Q (reporting date: 2022-12-31), 10-Q (reporting date: 2022-09-30), 10-K (reporting date: 2022-06-30), 10-Q (reporting date: 2022-03-31), 10-Q (reporting date: 2021-12-31), 10-Q (reporting date: 2021-09-30), 10-K (reporting date: 2021-06-30), 10-Q (reporting date: 2021-03-31), 10-Q (reporting date: 2020-12-31), 10-Q (reporting date: 2020-09-30), 10-K (reporting date: 2020-06-30), 10-Q (reporting date: 2020-03-31), 10-Q (reporting date: 2019-12-31), 10-Q (reporting date: 2019-09-30).
The capital structure exhibits a significant transition from an equity-dominant position to one increasingly characterized by liabilities, particularly in the later periods of the analysis. While total stockholders' equity maintained a strong presence above 50% for much of the early period, a marked shift occurred toward the end of the timeline, culminating in liabilities representing 75.03% of the total balance sheet by December 31, 2025.
- Current Liability Dynamics
- Current liabilities showed substantial volatility, peaking at 48.72% in March 2022 before declining to a low of 13.30% by March 2025. A sharp and atypical increase is observed on December 31, 2025, where current liabilities surged to 54.99%. This spike is almost exclusively driven by accounts payable, which rose to 49.12% of total liabilities and stockholders' equity, indicating a heavy reliance on short-term trade credit during that period.
- Evolution of Non-Current Obligations
- Non-current liabilities remained relatively stable and low, generally under 11%, until March 2024. The introduction of convertible notes marked a structural change in financing, with these instruments growing to represent as much as 33.14% of the total balance sheet by June 2025. This suggests a strategic shift toward hybrid financing to manage long-term capital requirements.
- Equity Trends and Component Analysis
- Total stockholders' equity experienced a gradual decline from 57.13% in September 2019 to 32.30% by March 2026. Retained earnings, a key component of this equity, trended downward from 37.52% to 19.13% over the observed period. Additionally, common stock and additional paid-in capital showed a general reduction in their proportion of the total balance sheet, dropping from 20.82% in 2019 to 13.17% by March 2026.
- Short-Term Operational Obligations
- Accrued liabilities and deferred revenue both exhibited a long-term downward trend. Accrued liabilities decreased from 7.78% in 2019 to 3.54% by March 2026. Similarly, deferred revenue, both current and non-current, saw a contraction in their relative weight on the balance sheet, suggesting a change in the timing of revenue recognition or a decrease in advance payments relative to the total size of the balance sheet.