Common-Size Balance Sheet: Liabilities and Stockholders’ Equity
Quarterly Data
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- Statement of Comprehensive Income
- Balance Sheet: Liabilities and Stockholders’ Equity
- Common-Size Income Statement
- Common-Size Balance Sheet: Assets
- Analysis of Solvency Ratios
- DuPont Analysis: Disaggregation of ROE, ROA, and Net Profit Margin
- Common Stock Valuation Ratios
- Price to FCFE (P/FCFE)
- Total Asset Turnover since 2013
- Price to Earnings (P/E) since 2013
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Workday Inc., common-size consolidated balance sheet: liabilities and stockholders’ equity (quarterly data)
Based on: 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), 10-K (reporting date: 2020-01-31), 10-Q (reporting date: 2019-10-31), 10-Q (reporting date: 2019-07-31), 10-Q (reporting date: 2019-04-30).
- Accounts payable
- The accounts payable ratio fluctuated moderately over the observed period, starting at 0.6% and showing several peaks such as 1.14% in January 2023 before settling near 0.53%–0.6% in the last quarters. There is no clear upward or downward long-term trend, suggesting relative stability with periodic short-term variations.
- Accrued expenses and other current liabilities
- This item exhibited some variability, with values generally ranging between 1.5% and 2.7%. Notable spikes occurred around October 2022 at 2.7%, followed by a subsequent decrease. The figure remains fairly stable toward the end, around 1.5% to 1.8%, indicating consistent management of accrued liabilities.
- Accrued compensation
- Accrued compensation showed a moderate downward trend from over 4% in April 2019 to slightly above 3% during most recent quarters. It fluctuated between 2.8% and 4.2%, with occasional peaks such as 4.18% in January 2023 and a low near 2.8%. This suggests careful but variable payroll accrual over time.
- Unearned revenue, current
- The current unearned revenue percentage generally trended downward, starting at nearly 30% in early 2019, declining to approximately 22%-24% in recent quarters. Some quarters, such as January 2020 and January 2022, showed temporary rebounds near 29%-32%, but the overall tendency is a decrease in the current portion of unearned revenue.
- Operating lease liabilities, current
- Current operating lease liabilities decreased over time from about 1.1% to roughly 0.55%-0.6% in the last reported quarters, indicating a reduction in short-term lease obligations or reclassification over the analyzed period.
- Debt, current
- Current debt values were quite volatile, with an exceptional spike to over 20% in July 2019. After that, values settled mainly between 0.5% and 14%, and data is missing for some recent quarters. The fluctuations suggest episodic changes in short-term borrowing or repayments within the company’s capital structure.
- Current liabilities
- Current liabilities as a whole fluctuated significantly, with peaks around 57% in July 2019 and declines toward about 27% in later years. The overall trend appears to be a gradual decline in current liabilities as a proportion of total liabilities and stockholders’ equity, implying improved current obligations management or growth in other components.
- Debt, noncurrent
- Noncurrent debt showed considerable variability, initially increasing to over 20% in some quarters of 2020 and 2022, with a downward movement toward around 16%-18% in recent periods. The pattern suggests adjustments in long-term financing, with some periods of increased debt issuance or refinancing followed by reduction phases.
- Unearned revenue, noncurrent
- This metric declined slowly over time from near 1.6% levels to around 0.38%-0.45% most recently, reflecting diminishing deferred revenue recognized in the long term.
- Operating lease liabilities, noncurrent
- Noncurrent operating lease liabilities fell markedly from over 4% early on to roughly 1.5%-1.8% late in the period, indicating a substantial decrease in longer-term lease liabilities, possibly due to lease terminations, expirations, or accounting changes.
- Other liabilities
- Other liabilities maintained a low ratio throughout the period, fluctuating mostly between 0.15% and 0.65%, with some variability but no discernible long-term trend.
- Noncurrent liabilities
- Noncurrent liabilities as a whole were highly variable, with a steep drop to below 6% in July 2019, then moving mostly between 18% and 26%. This indicates periods of debt restructuring or shifts in longer-term obligations impacting the balance sheet composition.
- Total liabilities
- Total liabilities showed a gradual decrease from nearly 65% in early 2019 to just under 50% in the most recent periods. This downward trend suggests a reduction in liabilities relative to the company's financing and equity base.
- Common stock
- Common stock consistently registered at 0% of total liabilities and equity, implying no material changes or negligible weighting in this category relative to the capital structure.
- Additional paid-in capital
- This component remained the dominant element within stockholders’ equity, ranging mainly between 59% and 79%. Fluctuations around 60%-68% were typical, with some peaks near 79% in mid-2020. The consistency and magnitude suggest the primary source of equity financing.
- Treasury stock
- Treasury stock values, reported negatively, increased in magnitude over time from around -0.1% to as much as -9.3%, indicating growing treasury stock holdings or share buybacks reducing the overall equity base proportion.
- Accumulated other comprehensive income (loss)
- This category remained marginal, oscillating close to zero with slight positive and negative values. There are no meaningful long-term trends, suggesting limited impact on total equity from this element.
- Accumulated deficit
- The accumulated deficit consistently improved from nearly -40% to around -6.6% over the period, showing a notable decrease in retained losses relative to total capital. This indicates improving profitability or retained earnings over time.
- Stockholders’ equity
- Equity grew steadily from about 35% to over 51% of total liabilities and equity, reflecting a strengthening capital structure. The increase corresponds with the reduction in liabilities and accumulated deficits, supporting overall financial resilience improvements.
- Total liabilities and stockholders’ equity
- By definition, this sum remained constant at 100%, serving as the baseline for all ratio comparisons.