Common-Size Balance Sheet: Liabilities and Stockholders’ Equity
Quarterly Data
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Arista Networks Inc. pages available for free this week:
- Income Statement
- Analysis of Profitability Ratios
- Analysis of Long-term (Investment) Activity Ratios
- DuPont Analysis: Disaggregation of ROE, ROA, and Net Profit Margin
- Common Stock Valuation Ratios
- Enterprise Value to EBITDA (EV/EBITDA)
- Price to FCFE (P/FCFE)
- Dividend Discount Model (DDM)
- Present Value of Free Cash Flow to Equity (FCFE)
- Price to Earnings (P/E) since 2014
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Arista Networks Inc., common-size consolidated balance sheet: liabilities and stockholders’ equity (quarterly data)
Based on: 10-Q (reporting date: 2025-09-30), 10-Q (reporting date: 2025-06-30), 10-Q (reporting date: 2025-03-31), 10-K (reporting date: 2024-12-31), 10-Q (reporting date: 2024-09-30), 10-Q (reporting date: 2024-06-30), 10-Q (reporting date: 2024-03-31), 10-K (reporting date: 2023-12-31), 10-Q (reporting date: 2023-09-30), 10-Q (reporting date: 2023-06-30), 10-Q (reporting date: 2023-03-31), 10-K (reporting date: 2022-12-31), 10-Q (reporting date: 2022-09-30), 10-Q (reporting date: 2022-06-30), 10-Q (reporting date: 2022-03-31), 10-K (reporting date: 2021-12-31), 10-Q (reporting date: 2021-09-30), 10-Q (reporting date: 2021-06-30), 10-Q (reporting date: 2021-03-31), 10-K (reporting date: 2020-12-31), 10-Q (reporting date: 2020-09-30), 10-Q (reporting date: 2020-06-30), 10-Q (reporting date: 2020-03-31).
- Accounts Payable
- Accounts payable as a percentage of total liabilities and stockholders’ equity fluctuates between approximately 2% and 4.7% over the analyzed quarters. A peak above 4.7% occurs in mid-2022, followed by a general decline to around 2.7% by early 2025, indicating variability but no sustained upward or downward trend.
- Accrued Liabilities
- This liability category shows moderate oscillations, generally ranging from about 1.8% to 4.7%. The highest values are seen between 2022 and early 2023, after which there is a declining trend reaching near 1.8% in mid-2025, suggesting possible improvements in managing accrued expenses.
- Deferred Revenue (Current)
- Deferred revenue as a percentage of total liabilities and equity exhibits a generally rising trend. Starting near 8% in early 2020, it climbs steadily with some minor fluctuations, reaching almost 20% by the first quarter of 2025. This indicates an increasing proportion of advanced customer payments or unearned income relative to the company's capital structure.
- Other Current Liabilities
- Other current liabilities are relatively low but show notable volatility, ranging from around 1% up to over 5% in some quarters. There is no clear directional trend, with spikes occurring intermittently, possibly reflecting episodic expenses or obligations.
- Current Liabilities (Total)
- The share of current liabilities steadily increases from roughly 14% in early 2020 to a peak exceeding 25% by late 2025. This upward movement highlights a growing short-term obligation relative to the company's total financing sources, potentially indicating increased reliance on current liabilities for funding operations.
- Deferred Revenue (Non-Current)
- Non-current deferred revenue remains relatively stable in a band between about 5% and 7.7%, showing a mild gradual increase toward the later quarters. This stability suggests consistent long-term deferred income commitments without significant volatile changes.
- Other Long-Term Liabilities
- There is a clear downward trajectory in other long-term liabilities, dropping from over 10% of total liabilities and equity in early 2020 to below 2% by mid-2025. This reduction reflects a significant decrease in long-term obligations of this nature.
- Long-Term Liabilities (Total)
- Long-term liabilities decrease progressively from nearly 17% in early 2020 to under 9% in early 2025, with minor fluctuations. This declining trend may indicate debt repayments or restructuring leading to reduced long-term financial obligations.
- Total Liabilities
- Total liabilities as a percentage of total liabilities and equity remain within a moderate range from approximately 27.9% to 34.1%. After a slight decline from about 31% in early 2020, liabilities bottom near 27% in mid-2023, followed by a gradual increase above 34% in 2025. This pattern points to fluctuating debt and obligation levels relative to equity.
- Common Stock
- The portion of common stock remains constant at 0%, indicating no par value or negligible contribution to total liabilities and equity proportions.
- Additional Paid-in Capital
- Additional paid-in capital demonstrates a consistent declining trend over the analyzed period, moving from close to 28% down to around 15.4%. The gradual decrease suggests either capital reimbursement, share repurchase, or other factors reducing this equity component.
- Retained Earnings
- Retained earnings show a marked increasing trend, rising from about 41% to nearly 53-54% through early 2025, with slight volatility. This growth indicates accumulated profits retained in the company, strengthening shareholder equity over time.
- Accumulated Other Comprehensive Income (Loss)
- This component fluctuates nominally around zero, with minor positive and negative shifts. Its low magnitude and variability suggest limited impact on overall equity structure.
- Stockholders’ Equity
- Stockholders’ equity as a percentage slightly fluctuates between approximately 66% and 74%. The trend shows initial declines from nearly 70% to below 66% by mid-2025. This reduction in equity proportion relative to total capital may reflect an increase in liabilities or changes in equity accounts.
- Total Liabilities and Stockholders’ Equity
- As expected, this remains constant at 100% throughout the analyzed period, confirming the balance sheet identity.