Common-Size Balance Sheet: Liabilities and Stockholders’ Equity
Quarterly Data
Paying user area
Try for free
Workday Inc. pages available for free this week:
The data is hidden behind: . Unhide it.
Get full access to the entire website from $10.42/mo, or
get 1-month access to Workday Inc. for $24.99.
This is a one-time payment. There is no automatic renewal.
We accept:
Workday Inc., common-size consolidated balance sheet: liabilities and stockholders’ equity (quarterly data)
Based on: 10-K (reporting date: 2026-01-31), 10-Q (reporting date: 2025-10-31), 10-Q (reporting date: 2025-07-31), 10-Q (reporting date: 2025-04-30), 10-K (reporting date: 2025-01-31), 10-Q (reporting date: 2024-10-31), 10-Q (reporting date: 2024-07-31), 10-Q (reporting date: 2024-04-30), 10-K (reporting date: 2024-01-31), 10-Q (reporting date: 2023-10-31), 10-Q (reporting date: 2023-07-31), 10-Q (reporting date: 2023-04-30), 10-K (reporting date: 2023-01-31), 10-Q (reporting date: 2022-10-31), 10-Q (reporting date: 2022-07-31), 10-Q (reporting date: 2022-04-30), 10-K (reporting date: 2022-01-31), 10-Q (reporting date: 2021-10-31), 10-Q (reporting date: 2021-07-31), 10-Q (reporting date: 2021-04-30), 10-K (reporting date: 2021-01-31), 10-Q (reporting date: 2020-10-31), 10-Q (reporting date: 2020-07-31), 10-Q (reporting date: 2020-04-30).
The composition of liabilities and stockholders’ equity exhibited notable shifts over the observed period, spanning from April 2020 to July 2025. Current liabilities generally represented a significant portion of the total, fluctuating between approximately 30% and 49% throughout the period. Noncurrent liabilities consistently accounted for a substantial share, ranging from roughly 10% to 26%. Stockholders’ equity demonstrated a generally increasing trend, while the proportion of total liabilities decreased over the latter half of the period.
- Current Liabilities
- Current liabilities initially comprised around 38% of the total in April 2020, decreasing to a low of approximately 30% by October 2022. A subsequent increase was observed, peaking at nearly 40% in January 2023, before stabilizing around 27-31% through July 2025. Within current liabilities, unearned revenue consistently represented the largest component, typically ranging from 22% to 29% of the total. Accounts payable showed considerable volatility, starting at 0.49% and peaking at 1.14% before settling around 0.45-0.79% in the later periods. Accrued compensation also fluctuated, generally between 2.8% and 4.2%.
- Noncurrent Liabilities
- Noncurrent liabilities began at approximately 26% of the total in April 2020, decreasing to a low of 8.5% by January 2022, before increasing again to around 21-22% by January 2024. Operating lease liabilities, noncurrent, consistently formed a significant portion of this category, generally between 1.3% and 4.0%. Debt, noncurrent, also contributed substantially, ranging from approximately 6% to 24%. Unearned revenue, noncurrent, remained relatively stable, typically between 0.4% and 1.1%.
- Stockholders’ Equity
- Stockholders’ equity began at 36% of the total in April 2020 and generally increased to approximately 43% by October 2024, before decreasing to 43.18% in July 2025. Additional paid-in capital consistently represented the largest component of stockholders’ equity, typically ranging from 59% to 79%. Treasury stock exhibited a significant negative balance, increasing in magnitude from negligible amounts in early periods to -23.35% by July 2025, indicating substantial share repurchases. Accumulated deficit also represented a substantial negative component, decreasing in magnitude from -38.55% to -2.83% over the period, suggesting improving profitability and retained earnings.
The observed trends suggest a shift in the company’s financing structure. The initial reliance on current liabilities decreased over time, while stockholders’ equity became a more prominent component of the capital structure. The increasing negative balance of treasury stock indicates active share repurchase programs, while the diminishing accumulated deficit suggests improved financial performance. The relatively stable proportion of unearned revenue suggests consistent revenue recognition practices.