Stock Analysis on Net
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Stock Analysis on Net

Super Micro Computer Inc. (NASDAQ:SMCI)

$24.99

Common-Size Balance Sheet: Liabilities and Stockholders’ Equity
Quarterly Data

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

Microsoft Excel
Sep 30, 2025 Jun 30, 2025 Mar 31, 2025 Dec 31, 2024 Sep 30, 2024 Jun 30, 2024 Mar 31, 2024 Dec 31, 2023 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
Accounts payable
Accrued liabilities
Income taxes payable
Lines of credit and current portion of term loans
Deferred revenue
Current liabilities
Deferred revenue, non-current
Term loans, non-current
Convertible notes
Other long-term liabilities
Non-current liabilities
Total liabilities
Common stock and additional paid-in capital, $0.001 par value
Treasury stock, at cost
Accumulated other comprehensive income (loss)
Retained earnings
Total Super Micro Computer, Inc. stockholders’ equity
Non-controlling interest
Total stockholders’ equity
Total liabilities and stockholders’ equity

Based on: 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).

Current Liabilities Trends
The proportion of current liabilities to total liabilities and stockholders’ equity generally fluctuated between approximately 30% and 50% over the periods, peaking in the range of 43-48% in 2021 and early 2022, and then declining substantially to around 14-26% in the later periods. Accounts payable showed notable volatility within current liabilities, reaching as high as over 27% but eventually falling to below 10% by the end of the timeline. Accrued liabilities showed a consistent downward trend from roughly 8% to near 2%, indicating reduced obligations of this nature relative to total capitalization.
Non-Current Liabilities Dynamics
Non-current liabilities represented a smaller but relatively stable portion overall, fluctuating mostly between 6% and 12% until a sharp increase to over 38% occurred near the latest periods. This surge is attributable primarily to the emergence and rapid growth of convertible notes, which were absent initially but rose dramatically, surpassing 30% of total liabilities and stockholders’ equity. Term loans and other long-term liabilities remained comparatively minor components with general declines or small fluctuations in their percentages.
Stockholders’ Equity Composition
Stockholders’ equity constituted the majority of the company's financial structure, typically ranging from about 45% to 64% throughout the periods presented. A general decreasing trend was observed from 2019 toward 2021, with a rebound starting in 2022 followed by a sharp drop in later periods back to approximately 45%. Common stock and additional paid-in capital showed an increase into the mid-2020 period, peaking near 22%, then declined before increasing again in recent periods. Retained earnings also fluctuated notably, with a low near 25% in recent quarters indicating a relative contraction of earned and reinvested earnings.
Other Observations
Deferred revenue, both current and non-current, declined over time, suggesting reduced advance payments or unearned revenue relative to total capitalization. Income taxes payable remained a minor component but showed intermittent spikes, particularly around mid-2022 and mid-2023. The reduction in accrued and current liabilities percentages together with increasing convertible notes may imply changes in financing strategy or shifts in how obligations are structured and reported.
Overall Financial Structure Insights
The data indicates a significant transformation in the company's capital structure over the examined periods, with a gradual shift from current liabilities dominance toward increased long-term obligations via convertible notes. The stability and eventual reduction in stockholders’ equity percentage in the latest periods may suggest pressure on retained earnings and possible dilution effects. The volatility in lines of credit and current portions of term loans points to a dynamic short-term debt profile. These patterns collectively reflect substantial changes in financing, obligations, and equity composition that may impact liquidity, solvency, and financial flexibility.