Caterpillar Inc. (CAT)

Common-Size Statement of Financial Position, Liabilities and Stockholders’ Equity
Quarterly Data

Difficulty: Beginner

Caterpillar Inc., Common-Size Consolidated Statement of Financial Position, Liabilities and Stockholders’ Equity (quarterly data)

		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		Dec 31, 2014		Sep 30, 2014		Jun 30, 2014		Mar 31, 2014
	Machinery, Energy & Transportation
	Financial Products
	Short-term borrowings
	Accounts payable
	Accrued expenses
	Accrued wages, salaries and employee benefits
	Customer advances
	Dividends payable
	Other current liabilities
	Machinery, Energy & Transportation
	Financial Products
	Long-term debt due within one year
	Current liabilities
	Machinery, Energy & Transportation
	Financial Products
	Long-term debt due after one year
	Liability for postemployment benefits
	Other liabilities
	Noncurrent liabilities
	Total liabilities
	Common stock of $1.00 par value at paid-in amount
	Treasury stock at cost
	Profit employed in the business
	Accumulated other comprehensive loss
	Shareholders’ equity attributable to common shareholders
	Noncontrolling interests
	Total shareholders’ equity
	Total liabilities and shareholders’ equity

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 Q3 2018 to Q4 2018 but then slightly declined from Q4 2018 to Q1 2019.
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 declined from Q3 2018 to Q4 2018 and from Q4 2018 to Q1 2019.
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 increased from Q3 2018 to Q4 2018 but then slightly declined from Q4 2018 to Q1 2019 not reaching Q3 2018 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 declined from Q3 2018 to Q4 2018 but then increased from Q4 2018 to Q1 2019 not reaching Q3 2018 level.

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Common-Size Financial Statements
Ratios
Relative Valuation
Discounted Cash Flow (DCF) Valuation
Economic Value Added (EVA)
Long-term Trends
Analysis
Financial Reporting Quality

Caterpillar Inc. (CAT)

Common-Size Statement of Financial Position, Liabilities and Stockholders’ EquityQuarterly Data

Common-Size Statement of Financial Position, Liabilities and Stockholders’ Equity
Quarterly Data