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
- Analysis of Liquidity Ratios
- Analysis of Short-term (Operating) Activity Ratios
- Analysis of Long-term (Investment) Activity Ratios
- Common Stock Valuation Ratios
- Return on Assets (ROA) since 2014
- Total Asset Turnover since 2014
- Price to Book Value (P/BV) 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: 2025-06-30), 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).
- Current Liabilities
- The proportion of current liabilities relative to total liabilities and stockholders' equity shows an overall increasing trend from March 31, 2020 (13.94%) to June 30, 2025 (24.5%). Some fluctuations are present, with a peak around March 31, 2022 (22.41%) and continued high levels above 19% in the most recent periods. This indicates a growing share of short-term obligations within the company's capital structure.
- Accounts Payable and Accrued Liabilities
- Accounts payable fluctuated over the timeframe, rising from 2.06% in March 2020 to a high of 4.72% in June 2022, followed by some volatility but generally tending to decrease somewhat in recent quarters. Accrued liabilities increased from 2.44% in March 2020 to a peak of 5.17% in September 2023, then decreased to 2.3% by June 2025. These movements suggest varying short-term payment obligations and accrued expenses over time.
- Deferred Revenue (Current and Non-Current)
- Current deferred revenue experienced significant growth, increasing from 8.08% in March 2020 to 16.86% in June 2025, with notable rises from early 2023 onwards. The non-current deferred revenue component also rose steadily from 6.44% to 7.71% over the same period. Such upward trends indicate increasing customer prepayments or unearned revenue, reflecting robust order intake or subscription growth.
- Other Current and Long-term Liabilities
- Other current liabilities showed variability, with sharp increases in some periods (notably reaching 5.17% in September 2023) but generally remaining below 4%. In contrast, other long-term liabilities declined markedly from 10.35% in March 2020 to below 2% after 2023, signaling a reduction in certain long-term obligations or reclassification of liabilities.
- Long-Term Liabilities
- Long-term liabilities steadily decreased from 16.78% in March 2020 to a low around 7.9% in September 2023, with a slight rebound to 9.56% by June 2025. This indicates a gradual reduction in the company's long-term debt or obligations over most of the period analyzed.
- Total Liabilities
- Total liabilities as a percentage of total liabilities and stockholders' equity remained relatively stable around 30% through 2020-2021, dipped to the range of 27-29% in 2022-2023, and then increased again to 34.07% by June 2025. This suggests fluctuations but an overall tendency toward a higher liability proportion in the most recent quarters.
- Stockholders' Equity
- Stockholders' equity maintained a dominant proportion, ranging from around 69% to 72% during 2020-2023, with some increase up to approximately 74.5% in March 2024. However, it decreased to 65.93% by June 2025, inversely related to the increase in total liabilities during the later periods. This shift implies changes in the company's financing structure and equity valuation.
- Additional Paid-in Capital and Retained Earnings
- Additional paid-in capital showed a declining trend from 27.95% in March 2020 to 15.94% by June 2025, indicating a decrease in capital contributions relative to the total capital base. Retained earnings increased from 41.31% to a peak of 53.92% in March 2024, then decreased slightly to 49.97% by June 2025, reflecting accumulated profits retained in the business with some recent moderation.
- Accumulated Other Comprehensive Income (Loss)
- This component displayed minor fluctuations with generally small negative values, reaching as low as -0.76% in September 2022 but with recovery and reversals to slightly positive figures at times. Its overall impact on the capital structure is minimal compared to other equity components.