Stock Analysis on Net

Chipotle Mexican Grill Inc. (NYSE:CMG)

$24.99

Balance Sheet: Liabilities and Stockholders’ Equity
Quarterly Data

The balance sheet provides creditors, investors, and analysts with information on company resources (assets) and its sources of capital (its equity and liabilities). It normally also provides information about the future earnings capacity of a company assets as well as an indication of cash flows that may come from receivables and inventories.

Liabilities represents obligations of a company arising from past events, the settlement of which is expected to result in an outflow of economic benefits from the entity.

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Chipotle Mexican Grill Inc., consolidated balance sheet: liabilities and stockholders’ equity (quarterly data)

US$ in thousands

Microsoft Excel
Dec 31, 2025 Sep 30, 2025 Jun 30, 2025 Mar 31, 2025 Dec 31, 2024 Sep 30, 2024 Jun 30, 2024 Mar 31, 2024 Dec 31, 2023 Sep 30, 2023 Jun 30, 2023 Mar 31, 2023 Dec 31, 2022 Sep 30, 2022 Jun 30, 2022 Mar 31, 2022 Dec 31, 2021 Sep 30, 2021 Jun 30, 2021 Mar 31, 2021
Accounts payable
Accrued payroll and benefits
Accrued liabilities
Unearned revenue
Current operating lease liabilities
Income tax payable
Current liabilities
Long-term operating lease liabilities
Deferred income tax liabilities
Other liabilities
Long-term liabilities
Total liabilities
Common stock, $0.01 par value
Additional paid-in capital
Treasury stock, at cost
Accumulated other comprehensive loss
Retained earnings
Shareholders’ equity
Total liabilities and shareholders’ equity

Based on: 10-K (reporting date: 2025-12-31), 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).


The liabilities and stockholders’ equity of the company demonstrate several notable trends over the observed period from March 2021 to December 2025. Total liabilities generally increased throughout the period, with a particularly significant rise between September 2022 and December 2024. Shareholders’ equity experienced fluctuations, with a substantial decrease in the latter part of the period, particularly from March 2024 onwards. A detailed examination of specific liability and equity components reveals further insights.

Current Liabilities
Current liabilities exhibited a generally increasing trend from March 2021 to September 2023, peaking at approximately 1,087,707 thousand US dollars. A subsequent decrease is observed through December 2023, followed by another increase in the final two quarters of the observed period, reaching 1,188,142 thousand US dollars. Within current liabilities, accounts payable showed moderate fluctuations, while accrued payroll and benefits demonstrated more volatility, with a significant peak in December 2023. Unearned revenue consistently increased over the period, indicating a growing trend in deferred revenue recognition. Current operating lease liabilities steadily increased throughout the entire period, reflecting a growing commitment to lease obligations. Income tax payable was largely absent until March 2023, then showed significant values in subsequent quarters.
Long-Term Liabilities
Long-term liabilities consistently represented a substantial portion of total liabilities. A steady increase is evident from March 2021 to September 2024, peaking at 4,359,888 thousand US dollars. A slight decrease is then observed in the final quarters. Long-term operating lease liabilities constituted the vast majority of long-term liabilities, exhibiting a similar increasing trend. Deferred income tax liabilities remained relatively stable for much of the period, but decreased significantly in the final two quarters. Other liabilities remained relatively consistent, with minor fluctuations.
Shareholders’ Equity
Shareholders’ equity initially increased from March 2021 to September 2023, reaching a high of 3,062,207 thousand US dollars. However, a marked decline began in March 2024, continuing through December 2025, resulting in a final value of 2,830,607 thousand US dollars. This decline was primarily driven by a substantial decrease in retained earnings, particularly after March 2024. Treasury stock consistently represented a significant deduction from shareholders’ equity, increasing in absolute value throughout the period. Common stock and additional paid-in capital remained relatively stable until the final quarters, where they also experienced decreases. Accumulated other comprehensive loss remained consistently negative, with minor fluctuations.

The increasing trend in total liabilities, coupled with the declining trend in shareholders’ equity in the latter part of the period, suggests a potential shift in the company’s capital structure, with a greater reliance on debt financing. The significant increase in unearned revenue indicates potential future revenue growth, while the fluctuations in accrued liabilities suggest variability in short-term obligations. The substantial decrease in retained earnings warrants further investigation to understand the underlying factors contributing to this decline.