Common-Size Balance Sheet: Liabilities and Stockholders’ Equity
Quarterly Data
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- Statement of Comprehensive Income
- Balance Sheet: Assets
- Analysis of Short-term (Operating) Activity Ratios
- Analysis of Geographic Areas
- Enterprise Value to FCFF (EV/FCFF)
- Return on Equity (ROE) since 2005
- Total Asset Turnover since 2005
- Price to Sales (P/S) since 2005
- Analysis of Revenues
- Analysis of Debt
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ConocoPhillips, common-size consolidated balance sheet: liabilities and stockholders’ equity (quarterly data)
Based on: 10-Q (reporting date: 2026-03-31), 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 capital structure remains remarkably stable over the analyzed period, with total liabilities and stockholders' equity maintaining a consistent equilibrium. Total liabilities generally fluctuate between 46.5% and 49.9%, while total equity consistently ranges between 50.5% and 53.6%, indicating a balanced approach to financing assets.
- Liability Structure and Long-Term Debt Trends
- A significant reduction in long-term debt is observed during the initial phase of the period, declining from 23.11% in March 2021 to a low of 16.69% by March 2023. Following this decline, the ratio stabilized, fluctuating between 17% and 19% through March 2026.
- Deferred income taxes exhibit a steady and persistent upward trend, increasing from 5.95% in March 2021 to 10.09% by March 2026. This suggests that tax-related obligations are becoming a more prominent component of the noncurrent liability profile.
- Current liabilities peaked in September 2022 at 14.76% before trending downward and stabilizing between 9% and 11%. This stability is mirrored in accounts payable, which consistently represents approximately 4% to 6% of the total balance sheet.
- Equity Components and Capital Allocation
- Retained earnings demonstrate a strong and consistent growth pattern, rising from 42.55% in March 2021 to 57.05% by March 2026. This trend indicates a high capacity for profit retention and internal capital generation.
- An aggressive share repurchase strategy is evident in the treasury stock figures. The negative percentage intensified from -56.96% in March 2021 to a peak of -71.55% in September 2024, before moderating to -62.93% by March 2026. This activity has effectively offset the growth in retained earnings to keep total equity relatively stable.
- Capital in excess of par shows a gradual decline from 72.02% to 63.36%, reflecting the evolving composition of shareholders' equity as treasury stock and retained earnings fluctuate.
- Environmental and Other Obligations
- Asset retirement obligations and accrued environmental costs remain a stable and significant portion of the noncurrent liabilities, typically fluctuating within a narrow band between 6.0% and 7.6%. This consistency suggests a predictable trajectory for long-term environmental decommissioning costs.
- Other noncurrent liabilities, including employee benefit obligations, remain marginal and stable, generally contributing less than 2% each to the total liabilities and equity structure.