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.

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

US$ in thousands

	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	—)	—)	—)	—)	—)	—)	—)	—)	—)	—)	—)	—)	663)	9,965)	646)	638)	6,645)	13,599)	611)	603)	600)	71,473)	585)	578)	571)	133,474)	557)
Trade accounts payable	507,161)	476,868)	523,014)	265,605)	487,354)	482,928)	604,104)	327,487)	482,059)	497,125)	393,635)	231,632)	303,013)	312,932)	253,557)	147,892)	244,767)	313,387)	300,103)	124,974)	228,434)	277,577)	262,508)	93,939)	199,320)	244,846)	229,519)
Accrued payroll	86,378)	49,219)	42,406)	63,781)	50,120)	37,032)	38,435)	67,553)	49,866)	42,160)	41,066)	79,152)	58,410)	30,606)	27,278)	42,309)	40,775)	28,650)	56,220)	54,462)	42,107)	31,692)	53,605)	55,695)	44,501)	31,529)	22,195)
Current portion of operating lease liabilities	51,124)	49,496)	51,234)	50,765)	49,298)	46,886)	47,490)	50,098)	48,290)	48,867)	46,279)	46,768)	47,774)	48,728)	48,009)	49,091)	47,521)	48,944)	48,139)	—)	—)	—)	—)	—)	—)	—)	—)
Other accrued expenses	160,570)	101,682)	83,499)	86,753)	131,950)	87,624)	88,352)	81,400)	100,605)	70,658)	73,138)	68,995)	92,749)	59,248)	49,247)	46,281)	69,626)	40,213)	35,212)	47,963)	73,240)	42,887)	31,418)	24,446)	63,670)	33,796)	26,189)
Income tax payable	109,350)	61,493)	28,013)	17,322)	76,362)	39,340)	18,864)	12,426)	26,769)	17,191)	40,967)	36,920)	56,947)	31,711)	12,662)	11,104)	41,073)	13,947)	78)	19,283)	37,752)	14,283)	4,888)	11,006)	41,888)	18,105)	5,070)
Value added tax payable	12,859)	20,632)	7,638)	13,154)	20,222)	34,814)	2,513)	2,720)	20,341)	6,962)	5,448)	4,901)	12,294)	10,652)	3,599)	3,631)	12,751)	7,107)	1,382)	3,239)	12,254)	10,305)	1,587)	3,502)	14,859)	12,297)	2,345)
Current liabilities	927,442)	759,390)	735,804)	497,380)	815,306)	728,624)	799,758)	541,684)	727,930)	682,963)	600,533)	468,368)	571,850)	503,842)	394,998)	300,946)	463,158)	465,847)	441,745)	250,524)	394,387)	448,217)	354,591)	189,166)	364,809)	474,047)	285,875)
Mortgage payable	—)	—)	—)	—)	—)	—)	—)	—)	—)	—)	—)	—)	29,768)	29,938)	30,101)	30,263)	30,430)	30,592)	30,747)	30,901)	31,056)	31,210)	31,358)	31,504)	31,656)	31,803)	31,943)
Long-term operating lease liabilities	222,867)	201,572)	209,367)	195,723)	151,107)	150,259)	159,305)	171,972)	171,314)	182,089)	185,777)	176,274)	186,934)	196,861)	205,555)	215,724)	192,562)	201,578)	206,888)	—)	—)	—)	—)	—)	—)	—)	—)
Income tax liability	52,585)	54,251)	62,480)	62,032)	46,241)	45,801)	55,446)	54,259)	58,029)	56,332)	60,533)	60,094)	60,525)	59,610)	64,918)	63,547)	62,680)	62,180)	60,855)	60,616)	59,016)	62,053)	61,897)	64,735)	64,193)	8,059)	8,932)
Deferred rent obligations	—)	—)	—)	—)	—)	—)	—)	—)	—)	—)	—)	—)	—)	—)	—)	—)	—)	—)	—)	21,107)	21,360)	20,505)	21,376)	22,499)	21,994)	22,259)	17,992)
Other long-term liabilities	40,375)	38,190)	38,130)	35,335)	27,463)	25,826)	26,336)	25,510)	25,553)	25,302)	25,425)	18,744)	18,652)	17,133)	16,066)	14,518)	15,774)	15,158)	15,542)	18,928)	18,751)	15,196)	15,347)	15,696)	15,442)	15,294)	14,442)
Long-term liabilities	315,827)	294,013)	309,977)	293,090)	224,811)	221,886)	241,087)	251,741)	254,896)	263,723)	271,735)	255,112)	295,879)	303,542)	316,640)	324,052)	301,446)	309,508)	314,032)	131,552)	130,183)	128,964)	129,978)	134,434)	133,285)	77,415)	73,309)
Total liabilities	1,243,269)	1,053,403)	1,045,781)	790,470)	1,040,117)	950,510)	1,040,845)	793,425)	982,826)	946,686)	872,268)	723,480)	867,729)	807,384)	711,638)	624,998)	764,604)	775,355)	755,777)	382,076)	524,570)	577,181)	484,569)	323,600)	498,094)	551,462)	359,184)
Common stock, $0.01 par value	256)	258)	261)	262)	264)	265)	266)	270)	272)	276)	277)	279)	282)	281)	280)	280)	280)	280)	290)	291)	291)	294)	304)	304)	318)	320)	320)
Additional paid-in capital	255,994)	243,400)	239,659)	232,932)	226,320)	219,113)	214,517)	210,825)	209,795)	206,770)	208,763)	203,310)	208,064)	194,112)	195,226)	191,451)	188,713)	184,557)	184,049)	178,227)	174,821)	171,094)	170,785)	167,587)	164,571)	166,730)	163,194)
Retained earnings	1,890,314)	1,600,923)	1,609,535)	1,571,574)	1,582,864)	1,348,823)	1,297,545)	1,352,685)	1,373,832)	1,271,596)	1,223,339)	1,257,379)	1,323,065)	1,067,529)	965,975)	973,948)	957,857)	756,264)	833,843)	889,266)	865,297)	695,580)	746,185)	785,871)	890,050)	828,392)	778,833)
Accumulated other comprehensive loss	(42,374)	(49,451)	(47,334)	(39,035)	(40,276)	(52,362)	(39,921)	(24,955)	(19,157)	(14,896)	(13,392)	(16,743)	(11,290)	(18,958)	(24,553)	(25,559)	(23,103)	(24,797)	(22,903)	(22,654)	(22,528)	(20,181)	(15,123)	(12,983)	(22,070)	(26,616)	(28,673)
Stockholders’ equity	2,104,190)	1,795,130)	1,802,121)	1,765,733)	1,769,172)	1,515,839)	1,472,407)	1,538,825)	1,564,742)	1,463,746)	1,418,987)	1,444,225)	1,520,121)	1,242,964)	1,136,928)	1,140,120)	1,123,747)	916,304)	995,279)	1,045,130)	1,017,881)	846,787)	902,151)	940,779)	1,032,869)	968,826)	913,674)
Total liabilities and stockholders’ equity	3,347,459)	2,848,533)	2,847,902)	2,556,203)	2,809,289)	2,466,349)	2,513,252)	2,332,250)	2,547,568)	2,410,432)	2,291,255)	2,167,705)	2,387,850)	2,050,348)	1,848,566)	1,765,118)	1,888,351)	1,691,659)	1,751,056)	1,427,206)	1,542,451)	1,423,968)	1,386,720)	1,264,379)	1,530,963)	1,520,288)	1,272,858)

Short-term borrowings: The data shows sporadic values with significant spikes at certain periods such as September 2017 and September 2018, indicating occasional reliance on short-term debt. However, there is irregular reporting and missing data after March 2021, which limits consistent trend observation.
Trade accounts payable: This liability exhibits a generally increasing trend over time, with considerable fluctuations. Starting around $230 million in mid-2017, it rises to above $480 million by late 2023, peaking at over $600 million mid-2022. This suggests growing supplier obligations and possibly increased operational scale or delayed payments in recent years.
Accrued payroll: Accrued payroll varies notably, with high volatility across quarters. Peaks are seen in March 2021 and June 2023 exceeding $80 million, while troughs occur in late 2019 and early 2020. This pattern could reflect seasonal workforce changes or timing differences in payroll processing.
Current portion of operating lease liabilities: Values commence from September 2019, remaining relatively stable around $46 to $51 million. The consistency suggests steady lease obligations within the current liabilities over this recent period.
Other accrued expenses: Other accrued expenses show strong volatility, escalating substantially after 2019 with peaks exceeding $160 million in late 2023. The rising trend indicates growing accrued costs, potentially reflecting increased operational expenses or accrued liabilities.
Income tax payable: Fluctuations are pronounced with no clear directional trend. Initial values start low, peak around late 2020 and early 2021, and again in late 2023, at times exceeding $100 million. This volatility may be connected to taxable income variability and tax planning strategies.
Value added tax payable: The VAT payable fluctuates without a definitive upward or downward trend, showing irregular peaks such as in late 2022 and moderate lows elsewhere. This pattern signals varying input tax liabilities potentially linked to operational and sales cycles.
Current liabilities: Current liabilities overall display a rising trend, increasing from approximately $285 million in mid-2017 to above $927 million by late 2023. Occasional decreases correspond to quarters with missing or lower data points but the general direction is upward, reflecting expanding short-term obligations.
Mortgage payable: This liability shows a steady, gradual decline from approximately $32 million in mid-2017 to levels near $29.7 million by late 2020, after which no further data is provided. The decline indicates scheduled repayments and amortization of mortgage debt.
Long-term operating lease liabilities: Starting from September 2019, these lease liabilities trend downward from around $207 million to approximately $150 million by late 2022, with a notable increase again in late 2022 and 2023 nearing $223 million. This suggests fluctuating lease obligations, possibly reflecting new lease agreements or remeasurements.
Income tax liability: Income tax liabilities remain relatively stable, fluctuating around $50 million to $64 million over the entire period. Slight declines occur in later periods but no significant trend is evident, indicating steady longer-term tax obligations.
Deferred rent obligations: Data for deferred rent obligations is limited to early years, showing slight fluctuations around $18 to $22 million without clear trend before ceasing to be reported.
Other long-term liabilities: These liabilities show a gradual increase from about $14 million in mid-2017 to over $40 million by late 2023, indicating accumulation of other long-term obligations over time.
Long-term liabilities: The long-term liabilities fluctuate, with a sharp increase observed around end-2018 to early-2019—more than doubling to over $314 million—after which there is a gradual decrease followed by increased volatility. The period ends with liabilities rising again, indicating dynamic long-term financing or obligations.
Total liabilities: Total liabilities show a substantial increase from approximately $359 million in mid-2017 to over $1.24 billion by the end of 2023. This reflects considerable growth in overall obligations, driven by increases in both current and long-term liabilities.
Common stock, $0.01 par value: Common stock value remains essentially flat, with a slight decline from approximately $320 thousand to $256 thousand, indicating no significant new issuance or buybacks of common stock.
Additional paid-in capital: Additional paid-in capital exhibits a steady increasing trend from about $163 million in mid-2017 to over $255 million at the close of 2023, reflecting equity financing activities such as issuance of shares at premiums.
Retained earnings: Retained earnings generally increase strongly from around $779 million in mid-2017 to nearly $1.89 billion by late 2023, with some dips and volatility. This upward movement signals consistent profitability and reinvestment of earnings over the long term.
Accumulated other comprehensive loss: The accumulated other comprehensive loss shows substantial fluctuations, with worsening levels towards the end of the period. Values shift from losses around $29 million in 2017, improving somewhat mid-period, and deteriorating again close to $42 million loss by late 2023, indicating variable impacts from items such as foreign currency translation or unrealized losses.
Stockholders’ equity: Stockholders’ equity expands steadily from approximately $914 million in mid-2017 to over $2.1 billion by late 2023, reflecting overall growth in the company’s net worth driven by retained earnings increase and equity financing.
Total liabilities and stockholders’ equity: The sum of liabilities and equity shows consistent growth, increasing from roughly $1.27 billion in mid-2017 to over $3.34 billion by the end of 2023. This suggests substantial expansion in company scale and balance sheet size over the analyzed period.

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Deckers Outdoor Corp. (NYSE:DECK)

Balance Sheet: Liabilities and Stockholders’ Equity Quarterly Data

Balance Sheet: Liabilities and Stockholders’ Equity
Quarterly Data