Stock Analysis on Net

ConocoPhillips (NYSE:COP)

$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.

ConocoPhillips, consolidated balance sheet: liabilities and stockholders’ equity (quarterly data)

US$ in millions

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
Short-term debt
Accrued income and other taxes
Employee benefit obligations
Other accruals
Current liabilities
Long-term debt
Asset retirement obligations and accrued environmental costs
Deferred income taxes
Employee benefit obligations
Other liabilities and deferred credits
Noncurrent liabilities
Total liabilities
Common stock, $0.01 par value
Capital in excess of par
Treasury stock, at cost
Accumulated other comprehensive loss
Retained earnings
Equity
Total liabilities and 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).


Overall, the liabilities and stockholders’ equity of the company demonstrate a complex pattern of fluctuation between March 2021 and December 2025. Total liabilities generally increased over the period, with a significant jump in late 2024 and early 2025, while equity experienced periods of growth and decline, ultimately showing an increase over the entire timeframe. A detailed examination of specific liability and equity components reveals nuanced trends.

Current Liabilities
Current liabilities exhibited an increasing trend from March 2021 to December 2021, peaking at US$12,021 million. A subsequent decrease was observed through June 2023, followed by another increase, reaching US$12,124 million in December 2024. Fluctuations within this category are largely driven by changes in accounts payable, accrued income taxes, and other accruals. Accounts payable consistently remained a significant portion of current liabilities, increasing from US$3,801 million in March 2021 to US$6,218 million in December 2025. Accrued income and other taxes also showed substantial variability, peaking at US$2,862 million in December 2021 and then declining before rising again to US$1,835 million in December 2025. Short-term debt remained relatively stable, with a decrease observed in the latter part of the period.
Noncurrent Liabilities
Noncurrent liabilities remained relatively stable between March 2021 and December 2022, fluctuating around US$33 billion. A substantial increase occurred in December 2024, reaching US$45,860 million, driven primarily by a significant rise in long-term debt. Long-term debt increased from US$19,338 million in March 2021 to US$23,289 million in December 2022, and then dramatically to US$45,860 million in December 2024. Asset retirement obligations and accrued environmental costs also contributed to noncurrent liabilities, showing a steady increase over the period. Deferred income taxes also increased consistently, reaching US$12,237 million by December 2025.
Stockholders’ Equity
Total stockholders’ equity experienced moderate growth from March 2021 to December 2025. Common stock remained constant at US$21 million throughout most of the period, increasing to US$23 million in December 2024. Capital in excess of par showed a consistent increase, reaching US$77,728 million in December 2025. Treasury stock consistently decreased, representing a reduction in equity, from -US$47,672 million in March 2021 to -US$76,217 million in December 2025. Accumulated other comprehensive loss remained negative, fluctuating between -US$4,920 million and -US$6,074 million. Retained earnings demonstrated a consistent upward trend, increasing from US$35,608 million in March 2021 to US$68,864 million in December 2025, indicating profitability and reinvestment of earnings.

The significant increase in long-term debt in late 2024 warrants further investigation. While equity increased overall, the substantial changes in treasury stock and accumulated other comprehensive loss require additional analysis to understand their impact on the company’s financial position. The fluctuations in current liabilities suggest a dynamic working capital management environment.