Emerson Electric Co. (EMR)

Common-Size Statement of Financial Position, Liabilities and Stockholders’ Equity

Difficulty: Beginner

Emerson Electric Co., Common-Size Consolidated Statement of Financial Position, Liabilities and Stockholders’ Equity

		Sep 30, 2018		Sep 30, 2017		Sep 30, 2016		Sep 30, 2015		Sep 30, 2014		Sep 30, 2013
	Short-term borrowings and current maturities of long-term debt
	Accounts payable
	Employee compensation
	Customer advanced payments
	Product warranty
	Other
	Accrued expenses
	Income taxes
	Current liabilities
	Long-term debt, excluding current maturities
	Pension and postretirement liabilities
	Deferred income taxes
	Asbestos litigation
	Other
	Other liabilities
	Noncurrent liabilities
	Total liabilities
	Common stock, $0.50 par value
	Additional paid-in capital
	Retained earnings
	Accumulated other comprehensive loss
	Cost of common stock in treasury
	Common stockholders’ equity
	Noncontrolling interests in subsidiaries
	Total equity
	Total liabilities and equity

Based on: 10-K (filing date: 2018-11-19), 10-K (filing date: 2017-11-20), 10-K (filing date: 2016-11-16), 10-K (filing date: 2015-11-18), 10-K (filing date: 2014-11-19), 10-K (filing date: 2013-11-19).

Item	Description	The company
Current liabilities	Total obligations incurred as part of normal operations that are expected to be paid during the following twelve months or within one business cycle, if longer.	Emerson Electric Co.’s current liabilities as a percentage of total liabilities and equity declined from 2016 to 2017 but then slightly increased from 2017 to 2018.
Noncurrent liabilities	Amount of obligation due after one year or beyond the normal operating cycle, if longer.	Emerson Electric Co.’s noncurrent liabilities as a percentage of total liabilities and equity increased from 2016 to 2017 but then declined significantly from 2017 to 2018.
Total liabilities	Sum of the carrying amounts as of the balance sheet date of all liabilities that are recognized. Liabilities are probable future sacrifices of economic benefits arising from present obligations of an entity to transfer assets or provide services to other entities in the future.	Emerson Electric Co.’s total liabilities as a percentage of total liabilities and equity declined from 2016 to 2017 but then slightly increased from 2017 to 2018.
Common stockholders’ equity	Total of all stockholders’ equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity’s stockholders’ equity attributable to the parent excludes the amount of stockholders’ equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity.	Emerson Electric Co.’s common stockholders’ equity as a percentage of total liabilities and equity increased from 2016 to 2017 but then slightly declined from 2017 to 2018.

	Emerson Electric Co.	Other companies (not purchased previously)
Financial Statements
Common-Size Financial Statements
Ratios
Relative Valuation
Discounted Cash Flow (DCF) Valuation
Economic Value Added (EVA)
Long-term Trends
Analysis
Financial Reporting Quality

	All companies
Financial Statements
Common-Size Financial Statements
Ratios
Relative Valuation
Discounted Cash Flow (DCF) Valuation
Economic Value Added (EVA)
Long-term Trends
Analysis
Financial Reporting Quality