Common-Size Balance Sheet: Liabilities and Stockholders’ Equity
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- Balance Sheet: Assets
- Common-Size Balance Sheet: Liabilities and Stockholders’ Equity
- DuPont Analysis: Disaggregation of ROE, ROA, and Net Profit Margin
- Analysis of Reportable Segments
- Analysis of Geographic Areas
- Dividend Discount Model (DDM)
- Net Profit Margin since 2005
- Debt to Equity since 2005
- Price to Sales (P/S) since 2005
- Analysis of Revenues
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Walmart Inc., common-size consolidated balance sheet: liabilities and stockholders’ equity
Based on: 10-K (reporting date: 2026-01-31), 10-K (reporting date: 2025-01-31), 10-K (reporting date: 2024-01-31), 10-K (reporting date: 2023-01-31), 10-K (reporting date: 2022-01-31), 10-K (reporting date: 2021-01-31).
The composition of liabilities and shareholders’ equity exhibited several notable shifts between January 31, 2021, and January 31, 2026. Overall, total liabilities remained relatively stable as a percentage of the total, fluctuating between 62.47% and 65.46% before settling at 62.70% in 2026. Shareholders’ equity demonstrated a similar pattern, ranging from 34.67% to 37.53% and concluding at 37.20%.
- Short-Term Borrowings
- Short-term borrowings experienced a significant increase as a percentage of the total, rising from 0.09% in 2021 to 2.32% in 2026. This indicates a growing reliance on short-term financing over the analyzed period.
- Accounts Payable
- Accounts payable remained consistently high, fluctuating narrowly between 19.46% and 22.57% before decreasing slightly to 22.15% in 2026. This suggests a stable relationship with suppliers and consistent payment terms.
- Accrued Liabilities
- Accrued liabilities decreased from 15.04% in 2021 to 10.96% in 2026. This decline could be attributed to improved expense management or changes in the timing of accruals.
- Long-Term Debt
- Long-term debt, both due within one year and excluding amounts due within one year, showed a modest decrease overall. The percentage of long-term debt excluding current portions decreased from 16.31% in 2021 to 12.16% in 2026, suggesting a reduction in long-term financing needs or a shift towards other funding sources.
- Shareholders’ Equity Components
- Retained earnings remained a substantial component of shareholders’ equity, consistently representing over 34% of the total. Accumulated other comprehensive loss exhibited a negative percentage, ranging from -3.58% to -5.22%, indicating unrealized losses impacting equity. Common stock saw a notable increase in 2024, rising to 0.32% before decreasing to 0.28% in 2026. Capital in excess of par value also showed an increase, moving from 1.44% to 2.39% over the period.
- Specific Items
- The Opioid litigation settlement appeared in 2023 at 1.21% and then disappeared, suggesting the settlement was resolved. Deferred gift card revenue remained relatively stable, fluctuating around 1% of the total. The "Other" category within liabilities showed considerable volatility, decreasing significantly from 7.91% in 2021 to 3.77% in 2026.
In summary, the liability structure demonstrated a shift towards increased short-term borrowing, while long-term debt decreased modestly. Shareholders’ equity experienced fluctuations in its components, with retained earnings remaining the dominant factor. The overall financial structure remained relatively balanced throughout the period, with liabilities and equity maintaining consistent proportions.