Common-Size Balance Sheet: Liabilities and Stockholders’ Equity
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- Income Statement
- Analysis of Profitability Ratios
- DuPont Analysis: Disaggregation of ROE, ROA, and Net Profit Margin
- Analysis of Reportable Segments
- Common Stock Valuation Ratios
- Price to FCFE (P/FCFE)
- Present Value of Free Cash Flow to Equity (FCFE)
- Debt to Equity since 2005
- Price to Operating Profit (P/OP) since 2005
- Aggregate Accruals
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Texas Instruments Inc., common-size consolidated balance sheet: liabilities and stockholders’ equity
Based on: 10-K (reporting date: 2025-12-31), 10-K (reporting date: 2024-12-31), 10-K (reporting date: 2023-12-31), 10-K (reporting date: 2022-12-31), 10-K (reporting date: 2021-12-31).
The composition of liabilities and stockholders’ equity exhibited several notable shifts between 2021 and 2025. Overall, the proportion of total liabilities increased relative to stockholders’ equity over the period, while stockholders’ equity as a percentage of the total decreased.
- Current Liabilities
- Current liabilities as a percentage of the total initially increased from 10.41% in 2021 to 10.97% in 2022, then remained stable at 10.26% for 2023 and 2024 before decreasing to 9.13% in 2025. Within current liabilities, accounts payable fluctuated, peaking at 3.13% in 2022 before returning to 2.19% in 2025. Accrued compensation consistently decreased, moving from 3.14% to 2.40% over the five-year period. Income taxes payable showed a decline from 0.49% to 0.19%, while accrued capital-related expenditures increased from 0.70% in 2022 to 0.87% in 2025.
- Long-Term Liabilities
- Long-term liabilities demonstrated a consistent upward trend, increasing from 35.56% in 2021 to 43.81% in 2025. This growth was primarily driven by an increase in long-term debt, excluding the current portion, which rose from 29.34% to 39.17%. Other long-term liabilities also contributed to this increase, though to a lesser extent, fluctuating between 4.51% and 5.50% before settling at 4.09% in 2025. Underfunded retirement plans and deferred tax liabilities remained relatively stable, representing small percentages of the total.
- Stockholders’ Equity
- Stockholders’ equity experienced a notable decline as a percentage of the total, decreasing from 54.03% in 2021 to 47.05% in 2025. This decrease was largely attributable to a significant reduction in retained earnings, which fell from 186.09% to 151.04%. Treasury stock, represented as a negative value, also increased in magnitude, from -149.13% to -121.82%. Common stock and paid-in capital showed modest fluctuations, while accumulated other comprehensive loss decreased, becoming less negative over time.
The increasing proportion of long-term debt suggests a greater reliance on financing through debt. The decrease in retained earnings, coupled with the increase in treasury stock, indicates potential share repurchase activity or other distributions to shareholders. The overall shift in the balance sheet composition towards liabilities and away from equity warrants further investigation into the company’s capital structure and financial flexibility.