Common-Size Balance Sheet: Assets
Quarterly Data
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Caterpillar Inc. pages available for free this week:
- Balance Sheet: Assets
- Analysis of Reportable Segments
- Enterprise Value to EBITDA (EV/EBITDA)
- Return on Equity (ROE) since 2005
- Return on Assets (ROA) since 2005
- Current Ratio since 2005
- Price to Earnings (P/E) since 2005
- Price to Book Value (P/BV) since 2005
- Price to Sales (P/S) since 2005
- Analysis of Revenues
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Caterpillar Inc., common-size consolidated balance sheet: assets (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).
- Cash and Cash Equivalents
- The proportion of cash and cash equivalents relative to total assets experienced fluctuations over the periods. There was an initial increase from around 9.4% in early 2020 to over 14% by the first quarter of 2021, followed by a steady decline reaching a low near 4.2% by mid-2025. The trend indicates a reduction in readily available cash resources as a percentage of total assets over time.
- Receivables, Trade and Other
- Trade receivables and other related assets as a percentage of total assets showed modest variability, generally holding within a range of approximately 9% to 11%. A slight upward trend can be observed from early 2022 onward, suggesting a gradual increase in receivables relative to total assets.
- Receivables, Finance
- Finance receivables remained relatively stable around 11-12% of total assets throughout the entire period. Minor fluctuations did not deviate significantly, indicating consistent exposure to finance-related receivables in the asset mix.
- Prepaid Expenses and Other Current Assets
- This category remained under 6% of total assets, with small increases observed around late 2022 and early 2023, peaking near 6%. Subsequent periods showed a moderate decline, suggesting occasional prepayments or accrued assets but no major long-term changes.
- Inventories
- Inventories as a percentage of total assets steadily increased from about 15.5% at the start of 2020 to a peak exceeding 21% in early 2023, before experiencing minor decreases in later quarters. This rising trend reflects an accumulation of inventory relative to total assets over several years.
- Current Assets
- The aggregated current assets portion held near half of the total assets, increasing modestly from roughly 49.5% in early 2020 to over 55% in 2023 before stabilizing around low 50% levels thereafter. This suggests a slight shift in asset composition with strengthened current asset holdings during the mid-periods analyzed.
- Property, Plant and Equipment, Net
- The net value of property, plant, and equipment as a percentage of total assets saw a gradual decline from approximately 16.5% to about 14% by late 2021, with later years marking a gradual uptick again to around 15% by mid-2025. This pattern may indicate initial asset disposals or depreciation with later reinvestment.
- Long-term Receivables, Trade and Other
- Long-term trade and other receivables remained relatively steady mostly between 1.3% and 1.7%, with slight fluctuations throughout the timeframe. This indicates a stable position in long-dated receivables as part of total assets.
- Long-term Receivables, Finance
- The proportion of long-term finance receivables declined gradually from about 15.8% in early 2020 to below 15% by the end of the period, reflecting a modest reduction in long-term finance exposure relative to total assets.
- Noncurrent Deferred and Refundable Income Taxes
- A steady increase is notable in deferred tax assets as a percentage of total assets, rising from under 2% to nearly 4% by mid-2025. This suggests growing recognition of deferred tax benefits on the balance sheet over time.
- Intangible Assets
- The intangible assets ratio demonstrated a consistent decline across the timeframe, dropping from about 2% to below 0.4%. This sustained decrease points to amortization or disposals reducing intangible asset holdings relative to total assets.
- Goodwill
- Goodwill showed a slight downward trend, decreasing from about 8% in 2020 to roughly 5.7% by late 2025. The steady reduction may indicate write-downs or asset revaluations impacting goodwill balances.
- Other Assets
- The "Other assets" category generally hovered between 4.5% and 6.2%, with slight fluctuations but no significant trend. This implies a stable component of miscellaneous assets within the total asset base.
- Noncurrent Assets
- The total proportion of noncurrent assets decreased from approximately 50.5% in 2020 to under 47% by late 2022, then partially recovered to near 49% in 2025. The movement reflects shifts between current and noncurrent asset allocations over the observed period.
- Total Assets
- By definition, total assets constitute 100% at each measurement point, serving as the basis for all percentage comparisons.