Common-Size Balance Sheet: Liabilities and Stockholders’ Equity
Quarterly Data
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Chipotle Mexican Grill Inc. pages available for free this week:
- Income Statement
- Balance Sheet: Assets
- Balance Sheet: Liabilities and Stockholders’ Equity
- Cash Flow Statement
- Enterprise Value (EV)
- Enterprise Value to EBITDA (EV/EBITDA)
- Capital Asset Pricing Model (CAPM)
- Dividend Discount Model (DDM)
- Operating Profit Margin since 2005
- Price to Earnings (P/E) since 2005
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Chipotle Mexican Grill 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).
- Liabilities structure and trends
- The proportion of current liabilities as a percentage of total liabilities and shareholders’ equity fluctuated moderately, ranging between approximately 11.5% and 14.2% over the periods. Notably, there was a gradual decline from around 13.75% in late 2021 to lows near 11.52% in late 2023, with a slight rebound back toward 12.7% early in 2025.
- Long-term liabilities showed a slight downward trend from just over 55% in early 2020 to around 52.9% by late 2025, indicating some reduction in long-term obligations relative to the total equity and liabilities base.
- Total liabilities combined thus decreased slightly as a percentage of total capital base, falling from close to 68% at the start of 2020 to fluctuating in the low 60% range by the end of the available data, indicating a modest strengthening of the equity position relative to liabilities.
- Within liabilities, current operating lease liabilities remained relatively stable around the 3% to 3.6% range, while long-term operating lease liabilities showed a gradual decline from over 53% to just above 50%, suggesting some easing or restructuring of lease commitments over time.
- Deferred income tax liabilities decreased steadily from about 2.5% early in 2020 to below 1% by late 2024, implying lower deferred tax obligations relative to the company’s capital structure.
- Short-term liabilities components
- Accounts payable as a percentage of total liabilities and equity displayed minor fluctuations around the 2.3% to 2.8% range without a clear upward or downward trajectory.
- Accrued payroll and benefits exhibited notable volatility, initially rising from about 2.5% in early 2020 to peaks over 3.6% in mid-2021 before declining sharply to under 2% in subsequent periods. The pattern suggests variability in payroll-related obligations, possibly tied to operational adjustments.
- Accrued liabilities decreased slightly over the horizon, trending down from near 2.8% to close to 2.0%, indicating modest management or timing of accrued expenses.
- Unearned revenue showed some fluctuations but generally remained in the 1.5% to 2.6% band, reflecting relatively stable deferred revenue balances as a portion of the capital structure.
- Income tax payable was inconsistently reported but presented temporary increases, peaking around 2.18% in mid-2023, suggesting periods of heightened tax liabilities.
- Equity and shareholder-related items
- Shareholders’ equity increased somewhat from approximately 32% at the beginning of the period to a peak near 41.6% around mid-2024, before retreating back to about 34.7% by the end of the data. This indicates a strengthening equity base for most of the timeframe followed by partial contraction.
- Retained earnings grew steadily from around 55.3% to a peak above 76% in early 2024 but then showed a steep decline to near 11% by late 2025. This sudden reversal likely points to significant distributions, write-offs, or other equity-impairing transactions toward the end of the dataset.
- Additional paid-in capital hovered near 23% to 28%, showing minor declines over time that suggest relatively stable capital contributions without large new equity issuances.
- Treasury stock increased in magnitude as a negative component of equity from approximately -47% to over -63% in late 2022, then the data for this item is not consistently available. This reflects substantial repurchases or holdings of treasury stock, impacting total equity levels.
- Common stock remained negligible in proportion relative to total capital, generally near zero to 0.15%, indicating a small par value relative to total equity.
- Accumulated other comprehensive loss slightly fluctuated but remained a small negative component near -0.1%, suggesting minimal impact from comprehensive income adjustments compared to other equity items.