Stock Analysis on Net
Stock Analysis on Net

Caterpillar Inc. (NYSE:CAT)

Common-Size Balance Sheet: Liabilities and Stockholders’ Equity
Quarterly Data

Beginner level

Caterpillar Inc., common-size consolidated balance sheet: liabilities and stockholders’ equity (quarterly data)

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Jun 30, 2020 Mar 31, 2020 Dec 31, 2019 Sep 30, 2019 Jun 30, 2019 Mar 31, 2019 Dec 31, 2018 Sep 30, 2018 Jun 30, 2018 Mar 31, 2018 Dec 31, 2017 Sep 30, 2017 Jun 30, 2017 Mar 31, 2017 Dec 31, 2016 Sep 30, 2016 Jun 30, 2016 Mar 31, 2016 Dec 31, 2015 Sep 30, 2015 Jun 30, 2015 Mar 31, 2015
Machinery, Energy & Transportation 0.02 0.00 0.01 0.00 0.00 0.01 0.00 0.08 0.04 0.01 0.00 0.01 0.01 0.56 0.28 0.34 0.34 0.02 0.01 0.02 0.02 0.01
Financial Products 5.62 6.31 6.58 5.47 6.65 7.10 7.29 5.71 7.83 7.34 6.28 6.95 8.63 9.52 9.50 8.77 9.22 9.97 8.86 7.68 7.57 6.38
Short-term borrowings 5.63% 6.31% 6.58% 5.47% 6.65% 7.10% 7.29% 5.78% 7.87% 7.35% 6.28% 6.96% 8.64% 10.09% 9.78% 9.12% 9.56% 9.98% 8.88% 7.70% 7.59% 6.39%
Accounts payable 6.64 7.60 7.59 7.87 8.87 9.14 8.98 8.68 8.65 8.89 8.43 7.78 7.36 6.84 6.18 6.17 6.52 6.51 6.40 6.59 7.13 7.67
Accrued expenses 4.63 4.98 4.78 4.78 4.78 4.76 4.55 4.38 4.37 4.55 4.18 3.96 4.09 3.98 4.02 3.96 3.99 4.01 3.97 4.19 4.03 4.28
Accrued wages, salaries and employee benefits 1.25 1.16 2.08 1.95 1.78 1.52 3.04 2.73 2.26 1.89 3.33 2.97 2.53 2.15 1.73 1.68 1.62 1.48 2.54 2.12 1.94 1.65
Customer advances 1.60 1.71 1.51 1.68 1.59 1.72 1.58 1.91 1.74 1.79 1.55 1.92 1.95 1.78 1.56 1.52 1.61 1.70 1.46 2.04 2.13 1.98
Dividends payable 0.73 0.00 0.72 0.00 0.73 0.00 0.63 0.00 0.65 0.00 0.61 0.00 0.59 0.00 0.61 0.00 0.57 0.00 0.57 0.00 0.56 0.00
Other current liabilities 2.80 2.73 2.75 2.81 2.72 2.98 2.44 2.39 2.37 2.42 2.57 2.22 2.28 2.12 2.19 2.12 2.09 2.03 2.20 2.15 2.12 2.11
Machinery, Energy & Transportation 1.82 0.19 0.02 0.03 0.02 0.02 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.65 0.68 0.72 1.35 0.73 0.66 0.65 0.01 0.62
Financial Products 7.84 10.27 7.90 10.29 7.87 7.54 7.41 7.42 7.90 8.22 8.04 7.15 8.40 8.03 8.24 7.81 7.41 7.03 6.83 7.27 5.62 7.51
Long-term debt due within one year 9.67% 10.46% 7.92% 10.32% 7.89% 7.56% 7.43% 7.43% 7.91% 8.23% 8.05% 7.15% 8.40% 8.69% 8.92% 8.54% 8.76% 7.76% 7.49% 7.92% 5.64% 8.13%
Current liabilities 32.95% 34.94% 33.93% 34.88% 35.02% 34.79% 35.94% 33.29% 35.83% 35.12% 34.99% 32.97% 35.83% 35.64% 34.98% 33.10% 34.72% 33.48% 33.51% 32.71% 31.13% 32.21%
Machinery, Energy & Transportation 12.71 11.86 11.65 11.71 9.67 9.72 10.20 10.22 10.11 10.23 10.30 11.23 11.23 11.35 11.29 11.04 10.77 11.38 11.47 11.39 11.55 11.51
Financial Products 22.44 20.25 21.85 21.10 21.60 21.07 21.65 22.31 19.90 19.46 20.68 20.39 19.11 19.24 19.25 19.88 19.85 19.87 20.69 20.53 21.82 20.98
Long-term debt due after one year 35.14% 32.11% 33.50% 32.81% 31.27% 30.79% 31.84% 32.53% 30.00% 29.69% 30.99% 31.61% 30.33% 30.59% 30.54% 30.92% 30.63% 31.25% 32.16% 31.92% 33.37% 32.49%
Liability for postemployment benefits 8.21 8.34 8.41 7.56 9.41 9.45 9.50 9.01 10.24 10.55 10.87 11.42 11.78 11.98 12.53 11.12 10.90 10.98 11.27 10.94 10.65 10.76
Other liabilities 5.70 5.85 5.51 5.53 5.51 5.31 4.78 4.86 5.01 5.05 5.27 4.01 4.12 4.18 4.26 4.29 4.22 4.17 4.10 4.21 3.98 3.89
Noncurrent liabilities 49.05% 46.30% 47.42% 45.90% 46.19% 45.55% 46.12% 46.40% 45.25% 45.30% 47.12% 47.05% 46.23% 46.75% 47.33% 46.33% 45.74% 46.41% 47.53% 47.07% 48.00% 47.14%
Total liabilities 82.01% 81.24% 81.35% 80.78% 81.21% 80.34% 82.07% 79.68% 81.08% 80.42% 82.11% 80.02% 82.07% 82.39% 82.31% 79.43% 80.46% 79.88% 81.04% 79.78% 79.13% 79.35%
Common stock of $1.00 par value at paid-in amount 7.99 7.97 7.57 7.63 7.35 7.37 7.42 7.31 7.27 7.23 7.27 6.95 6.77 6.73 7.06 6.89 6.74 6.70 6.67 6.57 6.25 6.18
Treasury stock at cost -33.19 -33.39 -30.87 -30.38 -28.37 -26.95 -26.15 -23.89 -22.82 -22.24 -22.10 -21.80 -22.04 -22.43 -23.40 -22.96 -22.45 -22.47 -22.47 -22.34 -19.63 -19.44
Profit employed in the business 45.50 46.78 43.90 44.21 41.65 41.20 38.76 38.85 36.28 35.80 34.17 36.32 34.99 35.57 36.65 38.55 37.25 37.69 43.58 44.56 42.34 42.43
Accumulated other comprehensive loss -2.37 -2.65 -2.00 -2.29 -1.89 -2.02 -2.14 -2.00 -1.89 -1.30 -1.55 -1.57 -1.87 -2.36 -2.73 -2.00 -2.09 -1.91 -8.91 -8.67 -8.18 -8.61
Shareholders’ equity attributable to common shareholders 17.94% 18.71% 18.59% 19.17% 18.74% 19.61% 17.88% 20.27% 18.84% 19.49% 17.80% 19.89% 17.84% 17.52% 17.59% 20.48% 19.45% 20.02% 18.87% 20.13% 20.78% 20.56%
Noncontrolling interests 0.06 0.06 0.05 0.05 0.05 0.05 0.05 0.05 0.08 0.08 0.09 0.09 0.09 0.09 0.10 0.09 0.09 0.10 0.10 0.09 0.08 0.09
Total shareholders’ equity 17.99% 18.76% 18.65% 19.22% 18.79% 19.66% 17.93% 20.32% 18.92% 19.58% 17.89% 19.98% 17.93% 17.61% 17.69% 20.57% 19.54% 20.12% 18.96% 20.22% 20.87% 20.65%
Total liabilities and shareholders’ equity 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00%

Based on: 10-Q (filing date: 2020-08-05), 10-Q (filing date: 2020-05-06), 10-K (filing date: 2020-02-19), 10-Q (filing date: 2019-10-31), 10-Q (filing date: 2019-08-01), 10-Q (filing date: 2019-05-06), 10-K (filing date: 2019-02-14), 10-Q (filing date: 2018-10-31), 10-Q (filing date: 2018-08-07), 10-Q (filing date: 2018-05-02), 10-K (filing date: 2018-02-15), 10-Q (filing date: 2017-11-01), 10-Q (filing date: 2017-08-02), 10-Q (filing date: 2017-05-03), 10-K (filing date: 2017-02-15), 10-Q (filing date: 2016-11-02), 10-Q (filing date: 2016-08-03), 10-Q (filing date: 2016-05-02), 10-K (filing date: 2016-02-16), 10-Q (filing date: 2015-10-30), 10-Q (filing date: 2015-07-31), 10-Q (filing date: 2015-05-01).

Balance sheet item Description The company
Current liabilities Total obligations incurred as part of normal operations that are expected to be paid during the following twelve months or within one business cycle, if longer. Caterpillar Inc.’s current liabilities as a percentage of total liabilities and shareholders’ equity increased from Q4 2019 to Q1 2020 but then decreased significantly from Q1 2020 to Q2 2020.
Noncurrent liabilities Amount of obligation due after one year or beyond the normal operating cycle, if longer. Caterpillar Inc.’s noncurrent liabilities as a percentage of total liabilities and shareholders’ equity decreased from Q4 2019 to Q1 2020 but then increased from Q1 2020 to Q2 2020 exceeding Q4 2019 level.
Total liabilities Sum of the carrying amounts as of the balance sheet date of all liabilities that are recognized. Liabilities are probable future sacrifices of economic benefits arising from present obligations of an entity to transfer assets or provide services to other entities in the future. Caterpillar Inc.’s total liabilities as a percentage of total liabilities and shareholders’ equity decreased from Q4 2019 to Q1 2020 but then increased from Q1 2020 to Q2 2020 exceeding Q4 2019 level.
Shareholders’ equity attributable to common shareholders Total of all stockholders’ equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity’s stockholders’ equity attributable to the parent excludes the amount of stockholders’ equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity. Caterpillar Inc.’s shareholders’ equity attributable to common shareholders as a percentage of total liabilities and shareholders’ equity increased from Q4 2019 to Q1 2020 but then decreased significantly from Q1 2020 to Q2 2020.