Common-Size Balance Sheet: Liabilities and Stockholders’ Equity
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- Common-Size Income Statement
- Analysis of Reportable Segments
- Enterprise Value (EV)
- Price to FCFE (P/FCFE)
- Dividend Discount Model (DDM)
- Present Value of Free Cash Flow to Equity (FCFE)
- Net Profit Margin since 2005
- Current Ratio since 2005
- Debt to Equity since 2005
- Price to Book Value (P/BV) since 2005
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Synopsys Inc., common-size consolidated balance sheet: liabilities and stockholders’ equity
Based on: 10-K (reporting date: 2024-10-31), 10-K (reporting date: 2023-10-31), 10-K (reporting date: 2022-10-31), 10-K (reporting date: 2021-10-31), 10-K (reporting date: 2020-10-31), 10-K (reporting date: 2019-10-31).
- Payroll and Related Benefits
- There is a consistent downward trend in payroll and related benefits as a percentage of total liabilities, redeemable non-controlling interest, and stockholders’ equity, declining steadily from 6.51% in 2019 to 4.78% in 2024. This suggests improving cost efficiency or changes in compensation structure over the period.
- Accrued Income Taxes
- Accrued income taxes were not reported until 2022, where they reached 0.37%, spiked to 2.19% in 2023, and subsequently decreased to 1.13% in 2024. This indicates some volatility in the timing or amount of income tax obligations during the most recent years.
- Other Accrued Liabilities
- Other accrued liabilities fluctuated modestly, increasing from 1.33% in 2019 to 1.88% in 2022 before decreasing to 1.41% in 2024, revealing a moderate variation in accrued expenses outside payroll and income taxes.
- Accounts Payable
- Accounts payable remained relatively low and stable until 2021, but increased significantly in 2023 and 2024 to 1.51% and 1.59%, respectively, indicating a rise in short-term creditor obligations in the most recent years.
- Accounts Payable and Accrued Liabilities
- The combined metric showed a rise from approximately 8.16% in 2019 to a peak of 10.88% in 2023, before declining to 8.9% in 2024, indicating some fluctuation in short-term liabilities management.
- Current Operating Lease Liabilities
- Current operating lease liabilities were absent in 2019, appeared at 0.91% in 2020, and subsequently declined to 0.73% by 2024, reflecting a reduction in current lease obligations over recent years.
- Current Deferred Revenue
- This item shows fluctuations, declining from 18.93% in 2019 to 10.65% in 2024, with noticeable variation in interim years; the peak was 20.29% in 2022. The sharp drop in 2024 points to reduced upfront payments or accelerated recognition of revenue.
- Short-term Debt
- Short-term debt was negligible but increased slightly to 0.86% in 2021, and then was not reported thereafter, suggesting a possible paydown or reclassification of short-term obligations after 2021.
- Current Liabilities
- Current liabilities as a whole remained relatively stable around 27% to 29% through 2019-2023 but decreased notably to 20.27% in 2024, indicating a substantial reduction in short-term obligations.
- Long-term Operating Lease Liabilities
- Long-term operating lease liabilities increased from 5.76% in 2020 to a high of 6.17% in 2022, before declining to 4.39% by 2024, reflecting a reduction in long-term lease commitments over time.
- Long-term Deferred Revenue
- This category shows a slight upward trend from 1.31% in 2020 to 2.61% in 2024, suggesting an increase in long-term deferred revenue balances.
- Long-term Debt
- Long-term debt showed a consistent and significant decline from 1.87% in 2019 down to 0.12% in 2024, indicating declining leverage or debt repayment over time.
- Deferred Compensation Plan Liabilities
- Deferred compensation plan liabilities decreased from 3.9% in 2019 to 2.91% in 2023, remaining stable thereafter, showing a moderate reduction in this liability.
- Other and Other Long-term Liabilities
- Other liabilities and other long-term liabilities showed minor fluctuations but generally trended downward, with other long-term liabilities declining from 5.52% in 2019 to 3.59% in 2024.
- Long-term Liabilities
- Overall long-term liabilities increased from 8.8% in 2019 to 12.18% in 2020, but then gradually declined to 10.71% in 2024, indicating some initial growth followed by a reduction in long-term obligations.
- Total Liabilities
- Total liabilities rose steadily from 36.16% in 2019 to a peak of 40.97% in 2022, then declined significantly to 30.98% in 2024, reflecting a recent deleveraging trend.
- Redeemable Non-controlling Interest
- This element appeared in 2021 at 0.41%, declining to 0.23% in 2024, implying a small and diminishing interest held by non-controlling parties.
- Common Stock and Capital in Excess of Par Value
- Common stock remained essentially constant and minimal throughout the period. However, capital in excess of par value decreased sharply from 25.53% in 2019 to 9.26% in 2024, indicating possible share repurchases or other equity account adjustments.
- Retained Earnings
- Retained earnings increased steadily from 49.4% in 2019 to 68.72% in 2024, signaling strong cumulative profits or retention of earnings within the company.
- Treasury Stock
- Treasury stock grew in magnitude from -9.77% in 2019 to -16.22% in 2023 before improving to -7.85% in 2024. Despite fluctuations, this reflects substantial buyback activity and partial reissuance or adjustment in 2024.
- Accumulated Other Comprehensive Loss
- This loss decreased from -1.44% in 2019 to -1.38% in 2024 after reaching a low of -2.49% in 2022, indicating some volatility in comprehensive income components.
- Total Stockholders’ Equity
- Total stockholders’ equity declined from 63.84% in 2019 to 58.62% in 2022 but recovered strongly to 68.79% in 2024. The recovery is driven primarily by increases in retained earnings and reduction in treasury stock magnitude.