Stock Analysis on Net
Stock Analysis on Net

DuPont de Nemours Inc. (NYSE:DD)

$22.49

This company has been moved to the archive! The financial data has not been updated since February 14, 2020.

Common-Size Balance Sheet: Liabilities and Stockholders’ Equity

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DuPont de Nemours Inc., common-size consolidated balance sheet: liabilities and stockholders’ equity

Microsoft Excel
Dec 31, 2019 Dec 31, 2018 Dec 31, 2017 Dec 31, 2016 Dec 31, 2015
Short-term borrowings and finance lease obligations
Accounts payable
Income taxes payable
Deferred income tax liabilities, current
Dividends payable
Accrued and other current liabilities
Current liabilities
Long-term debt, excluding debt within one year
Deferred income tax liabilities
Pension and other post employment benefits, noncurrent
Asbestos-related liabilities, noncurrent
Other noncurrent obligations
Other noncurrent liabilities
Noncurrent liabilities
Total liabilities
Preferred stock, series A, $1.00 par
Common stock, $0.01 par value
Additional paid-in capital
Retained earnings (accumulated deficit)
Accumulated other comprehensive loss
Unearned ESOP shares
Treasury stock at cost
Total DuPont stockholders’ equity
Non-redeemable noncontrolling interests
Total equity
Total liabilities and equity

Based on: 10-K (reporting date: 2019-12-31), 10-K (reporting date: 2018-12-31), 10-K (reporting date: 2017-12-31), 10-K (reporting date: 2016-12-31), 10-K (reporting date: 2015-12-31).

Short-term borrowings and finance lease obligations
This category showed fluctuation over the period, initially decreasing from 1.46% in 2015 to 1.14% in 2016, then rising to 2.09% in 2017, falling again in 2018 to 1.49%, before sharply increasing to 5.52% by the end of 2019, indicating increased reliance on short-term financing in the latest year.
Accounts payable
Accounts payable steadily declined throughout the period, dropping from 8.62% in 2015 to 4.23% in 2019. This trend suggests a reduction in outstanding obligations to suppliers relative to total liabilities and equity.
Income taxes payable
Income taxes payable remained relatively low and stable, with minor fluctuations from 0.66% in 2015 to 0.35% in 2019, indicating consistent management of tax liabilities relative to the overall capital structure.
Current liabilities
The proportion of current liabilities to total liabilities and equity exhibited a gradual decline, decreasing from 16.49% in 2015 to 12.03% in 2019. This suggests a reduction in short-term obligations as part of the capital structure over time.
Long-term debt, excluding debt within one year
Long-term debt experienced a notable decrease from 23.84% in 2015 to 15.64% in 2017, followed by an increase to 20.03% in 2018, and a slight decrease to 19.62% in 2019. Overall, long-term debt maintained a significant portion of total liabilities and equity, reflecting ongoing leverage.
Deferred income tax liabilities
This item showed a marked increase, rising from 0.85% in 2015 to 5.06% in 2019, with a peak in 2017 at 3.26%. The increase implies growing deferred tax obligations impacting the company’s noncurrent liabilities.
Pension and other post employment benefits, noncurrent
There was a strong downward trend in pension-related liabilities, falling sharply from 13.41% in 2015 to 1.69% in 2019. This reduction suggests either settlements, re-measurements, or improved funding of pension obligations over the years.
Other noncurrent liabilities
Other noncurrent liabilities declined substantially, moving from 21.19% in 2015 to 8.47% in 2019. This continuous reduction indicates a material decrease in miscellaneous long-term obligations or liabilities.
Noncurrent liabilities and Total liabilities
Noncurrent liabilities decreased from 45.02% in 2015 to 28.09% in 2019, while total liabilities declined from 61.51% to 40.12% over the same period. The overall reduction in liabilities suggests deleveraging and a shift toward equity financing or improved capital structure.
Equity components
Additional paid-in capital
There was a significant increase in additional paid-in capital, rising sharply from 7.26% in 2015 to 73.2% in 2019, indicating substantial equity inflows or capital adjustments during the period.
Retained earnings (accumulated deficit)
Retained earnings showed a strong decline from 41.79% in 2015 to -12.1% by 2019. This trend reveals that accumulated losses accumulated by the end of the period, representing negative profitability or dividend policies impacting retained earnings.
Accumulated other comprehensive loss
This item declined in absolute negative value from -12.74% in 2015 to -2.04% in 2019, indicating a reduction in accumulated comprehensive losses, thus a relative improvement in other comprehensive income components.
Treasury stock at cost
Beginning at -9.05% in 2015, treasury stock decreased in impact over time, reaching near negligible values from 2017 onward, suggesting buybacks were reduced or shares were reissued.
Total DuPont stockholders’ equity and total equity
Total equity as a percentage of total liabilities and equity increased from 38.49% in 2015 to 59.88% in 2019, reflecting a strengthening equity base and reduced reliance on liabilities. This was supported by a sizable increase in paid-in capital that offset losses in retained earnings.
Overall Capital Structure
The overall capital structure evolved with a decreasing proportion of liabilities, particularly noncurrent liabilities, and an increasing equity share. Significant equity contributions bolstered the equity base despite deteriorating retained earnings, indicating shifts in financing strategies and capital management. Additionally, increased short-term borrowings in 2019 hint at a change in liquidity or working capital strategy during that year.