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Deckers Outdoor Corp. (NYSE:DECK)

This company has been moved to the archive! The financial data has not been updated since February 5, 2024.

Common-Size Balance Sheet: Liabilities and Stockholders’ Equity
Quarterly Data

Deckers Outdoor Corp., common-size consolidated balance sheet: liabilities and stockholders’ equity (quarterly data)

Microsoft Excel
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 Dec 31, 2020 Sep 30, 2020 Jun 30, 2020 Mar 31, 2020 Dec 31, 2019 Sep 30, 2019 Jun 30, 2019 Mar 31, 2019 Dec 31, 2018 Sep 30, 2018 Jun 30, 2018 Mar 31, 2018 Dec 31, 2017 Sep 30, 2017 Jun 30, 2017
Short-term borrowings 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.03 0.49 0.03 0.04 0.35 0.80 0.03 0.04 0.04 5.02 0.04 0.05 0.04 8.78 0.04
Trade accounts payable 15.15 16.74 18.36 10.39 17.35 19.58 24.04 14.04 18.92 20.62 17.18 10.69 12.69 15.26 13.72 8.38 12.96 18.53 17.14 8.76 14.81 19.49 18.93 7.43 13.02 16.11 18.03
Accrued payroll 2.58 1.73 1.49 2.50 1.78 1.50 1.53 2.90 1.96 1.75 1.79 3.65 2.45 1.49 1.48 2.40 2.16 1.69 3.21 3.82 2.73 2.23 3.87 4.40 2.91 2.07 1.74
Current portion of operating lease liabilities 1.53 1.74 1.80 1.99 1.75 1.90 1.89 2.15 1.90 2.03 2.02 2.16 2.00 2.38 2.60 2.78 2.52 2.89 2.75 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Other accrued expenses 4.80 3.57 2.93 3.39 4.70 3.55 3.52 3.49 3.95 2.93 3.19 3.18 3.88 2.89 2.66 2.62 3.69 2.38 2.01 3.36 4.75 3.01 2.27 1.93 4.16 2.22 2.06
Income tax payable 3.27 2.16 0.98 0.68 2.72 1.60 0.75 0.53 1.05 0.71 1.79 1.70 2.38 1.55 0.68 0.63 2.18 0.82 0.00 1.35 2.45 1.00 0.35 0.87 2.74 1.19 0.40
Value added tax payable 0.38 0.72 0.27 0.51 0.72 1.41 0.10 0.12 0.80 0.29 0.24 0.23 0.51 0.52 0.19 0.21 0.68 0.42 0.08 0.23 0.79 0.72 0.11 0.28 0.97 0.81 0.18
Current liabilities 27.71% 26.66% 25.84% 19.46% 29.02% 29.54% 31.82% 23.23% 28.57% 28.33% 26.21% 21.61% 23.95% 24.57% 21.37% 17.05% 24.53% 27.54% 25.23% 17.55% 25.57% 31.48% 25.57% 14.96% 23.83% 31.18% 22.46%
Mortgage payable 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1.25 1.46 1.63 1.71 1.61 1.81 1.76 2.17 2.01 2.19 2.26 2.49 2.07 2.09 2.51
Long-term operating lease liabilities 6.66 7.08 7.35 7.66 5.38 6.09 6.34 7.37 6.72 7.55 8.11 8.13 7.83 9.60 11.12 12.22 10.20 11.92 11.82 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Income tax liability 1.57 1.90 2.19 2.43 1.65 1.86 2.21 2.33 2.28 2.34 2.64 2.77 2.53 2.91 3.51 3.60 3.32 3.68 3.48 4.25 3.83 4.36 4.46 5.12 4.19 0.53 0.70
Deferred rent obligations 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1.48 1.38 1.44 1.54 1.78 1.44 1.46 1.41
Other long-term liabilities 1.21 1.34 1.34 1.38 0.98 1.05 1.05 1.09 1.00 1.05 1.11 0.86 0.78 0.84 0.87 0.82 0.84 0.90 0.89 1.33 1.22 1.07 1.11 1.24 1.01 1.01 1.13
Long-term liabilities 9.43% 10.32% 10.88% 11.47% 8.00% 9.00% 9.59% 10.79% 10.01% 10.94% 11.86% 11.77% 12.39% 14.80% 17.13% 18.36% 15.96% 18.30% 17.93% 9.22% 8.44% 9.06% 9.37% 10.63% 8.71% 5.09% 5.76%
Total liabilities 37.14% 36.98% 36.72% 30.92% 37.02% 38.54% 41.41% 34.02% 38.58% 39.27% 38.07% 33.38% 36.34% 39.38% 38.50% 35.41% 40.49% 45.83% 43.16% 26.77% 34.01% 40.53% 34.94% 25.59% 32.53% 36.27% 28.22%
Common stock, $0.01 par value 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.02 0.02 0.01 0.02 0.02 0.02 0.02 0.02 0.02 0.02 0.02 0.02 0.03
Additional paid-in capital 7.65 8.54 8.42 9.11 8.06 8.88 8.54 9.04 8.24 8.58 9.11 9.38 8.71 9.47 10.56 10.85 9.99 10.91 10.51 12.49 11.33 12.02 12.32 13.25 10.75 10.97 12.82
Retained earnings 56.47 56.20 56.52 61.48 56.34 54.69 51.63 58.00 53.93 52.75 53.39 58.01 55.41 52.07 52.26 55.18 50.72 44.71 47.62 62.31 56.10 48.85 53.81 62.15 58.14 54.49 61.19
Accumulated other comprehensive loss -1.27 -1.74 -1.66 -1.53 -1.43 -2.12 -1.59 -1.07 -0.75 -0.62 -0.58 -0.77 -0.47 -0.92 -1.33 -1.45 -1.22 -1.47 -1.31 -1.59 -1.46 -1.42 -1.09 -1.03 -1.44 -1.75 -2.25
Stockholders’ equity 62.86% 63.02% 63.28% 69.08% 62.98% 61.46% 58.59% 65.98% 61.42% 60.73% 61.93% 66.62% 63.66% 60.62% 61.50% 64.59% 59.51% 54.17% 56.84% 73.23% 65.99% 59.47% 65.06% 74.41% 67.47% 63.73% 71.78%
Total liabilities and stockholders’ equity 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00%

Based on: 10-Q (reporting date: 2023-12-31), 10-Q (reporting date: 2023-09-30), 10-Q (reporting date: 2023-06-30), 10-K (reporting date: 2023-03-31), 10-Q (reporting date: 2022-12-31), 10-Q (reporting date: 2022-09-30), 10-Q (reporting date: 2022-06-30), 10-K (reporting date: 2022-03-31), 10-Q (reporting date: 2021-12-31), 10-Q (reporting date: 2021-09-30), 10-Q (reporting date: 2021-06-30), 10-K (reporting date: 2021-03-31), 10-Q (reporting date: 2020-12-31), 10-Q (reporting date: 2020-09-30), 10-Q (reporting date: 2020-06-30), 10-K (reporting date: 2020-03-31), 10-Q (reporting date: 2019-12-31), 10-Q (reporting date: 2019-09-30), 10-Q (reporting date: 2019-06-30), 10-K (reporting date: 2019-03-31), 10-Q (reporting date: 2018-12-31), 10-Q (reporting date: 2018-09-30), 10-Q (reporting date: 2018-06-30), 10-K (reporting date: 2018-03-31), 10-Q (reporting date: 2017-12-31), 10-Q (reporting date: 2017-09-30), 10-Q (reporting date: 2017-06-30).

The capital structure is characterized by a strong reliance on equity financing, with stockholders' equity consistently representing the majority of the total liabilities and stockholders' equity. Total liabilities have fluctuated over the observed period, generally ranging between 25% and 46%, with a notable peak in late 2019 before stabilizing in the 30% to 40% range in more recent quarters.

Current Liabilities and Operational Obligations
Trade accounts payable constitute the most significant and volatile component of current liabilities, exhibiting a distinct seasonal pattern. This item frequently fluctuates between approximately 8% and 24% of the total balance sheet, suggesting cyclical procurement and payment cycles. Other current liabilities, such as accrued payroll and other accrued expenses, remain relatively stable, typically staying below 5% each. Short-term borrowings are minimal, often near 0%, indicating a low dependency on short-term credit facilities for operational liquidity.
Long-Term Liabilities and Lease Accounting
A structural shift in long-term liabilities is evident starting in mid-2019 with the emergence of long-term operating lease liabilities. These liabilities initially rose to represent nearly 12% of the total balance sheet and have since settled into a range between 6% and 8%. This shift coincides with a decline in mortgage payables, which decreased from 2.5% in 2017 to zero by 2021. Overall long-term liabilities have remained stable, typically comprising 8% to 18% of the total capital structure.
Stockholders' Equity and Internal Funding
Stockholders' equity remains the primary source of funding, typically oscillating between 54% and 74%. Retained earnings are the dominant driver of this equity, consistently representing between 44% and 62% of the total balance sheet. This indicates a strong capacity for internal capital generation and reinvestment. Additional paid-in capital has shown a gradual downward trend as a percentage of the total, moving from roughly 13% in 2017 to approximately 7.6% by the end of 2023, reflecting the growing relative weight of accumulated earnings.
Comprehensive Loss and Other Factors
Accumulated other comprehensive loss has remained negative throughout the entire period. While the percentage has fluctuated, it reached a peak deficit of 2.12% in September 2022 before recovering slightly to 1.27% by December 2023. This suggests ongoing exposure to foreign currency translation adjustments or similar market-driven valuation changes.

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