Common-Size Balance Sheet: Liabilities and Stockholders’ Equity
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: 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).
- Current liabilities
- Current liabilities as a percentage of total liabilities and shareholders’ equity exhibited a fluctuating trend, generally increasing from around 33% in early 2020 to peaks above 41% in mid-2023, before stabilizing in the high 30s towards late 2025. This reflects variability in short-term obligations over the examined periods.
- Accounts payable and accrued expenses
- Accounts payable showed sustained growth from 7.6% in Q1 2020 to peaks near 10.7% in early 2023, followed by a slight decline but maintaining a level close to 9-10% thereafter. Accrued expenses remained relatively stable around 4.5% to just under 6%, with a mild upward trajectory in recent quarters, indicating consistent operational payables and expense accrual.
- Accrued wages, salaries, and employee benefits
- This category displayed a pattern of volatility with notable increases peaking above 3% in late 2023, followed by periodic declines. Such fluctuations may correspond to workforce compensation cycles or changes in employee-related liabilities.
- Customer advances
- Customer advances as a liability steadily rose over the timeframe, increasing from approximately 1.7% in early 2020 to peaks above 3.7% by mid-2025. This trend suggests growing prepayments or deposits from customers.
- Dividends payable
- Dividends payable maintained a relatively low and stable proportion, generally between 0.7% and 0.8%, indicating steady dividend obligations without significant volatility.
- Other current liabilities
- Other current liabilities remained fairly consistent, mostly ranging between 2.5% and 3.9%, exhibiting minor fluctuations without clear upward or downward trends.
- Long-term debt and noncurrent liabilities
- Long-term debt due within one year showed noticeable variability, with percentages oscillating between approximately 6.5% and 12.2%, without a consistent directional trend. Noncurrent liabilities overall decreased from near 50% in early 2020 to around 39-40% in later periods. This decrease is partly influenced by reductions in liabilities for postemployment benefits, which declined from over 8% to approximately 4% toward the end of the timeline.
- Other noncurrent liabilities
- Other liabilities as a portion of total liabilities and shareholders’ equity remained mostly stable around 5.5% to 6%, indicating steady noncurrent obligations outside debt and postemployment benefits.
- Total liabilities
- Total liabilities constituted the majority of the capital structure, ranging between 76% and 82% throughout the periods. There was a mild declining trend in total liabilities from early 2023 onward, suggesting a modest shift toward equity financing or retained earnings.
- Shareholders’ equity components
- Common stock as a percentage exhibited a gradual decline over time, decreasing from approximately 8% in early 2020 to near 6.6% in later years. Treasury stock (negative value) increased substantially in absolute magnitude, indicating significant repurchases or reductions in outstanding shares, with levels declining from around -33% to more than -55% at peak, before moderating slightly. Profit employed in the business and accumulated other comprehensive loss showed an overall improvement in retained earnings and comprehensive income, with profit employed rising from about 46.8% to over 72% in 2025 before decreasing slightly, while accumulated other comprehensive loss fluctuated without clear improvement.
- Total shareholders’ equity
- Total shareholders’ equity hovered between approximately 18% and 23%, with a tendency to increase in the intermediate term (2022-2024) before declining marginally. This indicates equity stability with some fluctuations particularly affected by treasury stock changes.