Stock Analysis on Net
Stock Analysis on Net

Emerson Electric Co. (NYSE:EMR)

$22.49

This company has been moved to the archive! The financial data has not been updated since April 24, 2020.

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

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Emerson Electric Co., common-size consolidated balance sheet: liabilities and stockholders’ equity (quarterly data)

Microsoft Excel
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 Mar 31, 2017 Dec 31, 2016 Sep 30, 2016 Jun 30, 2016 Mar 31, 2016 Dec 31, 2015 Sep 30, 2015 Jun 30, 2015 Mar 31, 2015 Dec 31, 2014 Sep 30, 2014 Jun 30, 2014 Mar 31, 2014 Dec 31, 2013
Short-term borrowings and current maturities of long-term debt
Accounts payable
Accrued expenses
Current liabilities
Long-term debt, excluding current maturities
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-Q (reporting date: 2020-03-31), 10-Q (reporting date: 2019-12-31), 10-K (reporting date: 2019-09-30), 10-Q (reporting date: 2019-06-30), 10-Q (reporting date: 2019-03-31), 10-Q (reporting date: 2018-12-31), 10-K (reporting date: 2018-09-30), 10-Q (reporting date: 2018-06-30), 10-Q (reporting date: 2018-03-31), 10-Q (reporting date: 2017-12-31), 10-K (reporting date: 2017-09-30), 10-Q (reporting date: 2017-06-30), 10-Q (reporting date: 2017-03-31), 10-Q (reporting date: 2016-12-31), 10-K (reporting date: 2016-09-30), 10-Q (reporting date: 2016-06-30), 10-Q (reporting date: 2016-03-31), 10-Q (reporting date: 2015-12-31), 10-K (reporting date: 2015-09-30), 10-Q (reporting date: 2015-06-30), 10-Q (reporting date: 2015-03-31), 10-Q (reporting date: 2014-12-31), 10-K (reporting date: 2014-09-30), 10-Q (reporting date: 2014-06-30), 10-Q (reporting date: 2014-03-31), 10-Q (reporting date: 2013-12-31).

Short-term borrowings and current maturities of long-term debt
This liability category shows volatility across the periods, with prominent peaks at the end of 2014 and early 2020, reaching above 15% and 17% respectively. There is a notable dip around 2016, where values drop to near 1.5%, followed by a gradual recovery and subsequent fluctuations towards the later periods.
Accounts payable
Accounts payable remains relatively stable, fluctuating mostly within a narrow band between approximately 7% and 12% of total liabilities and equity. A slight declining trend is observed starting around 2015 and continuing through to 2020, signaling a modest reduction in this current liability in proportion to total liabilities and equity.
Accrued expenses
Accrued expenses exhibit moderate volatility. After remaining relatively stable close to 11%-13% through much of the earlier years, a notable spike occurs in the latter part of 2015, reaching nearly 18%. This is followed by a general normalization trend and subsequent oscillations around 12%-13%, suggesting episodic variations possibly due to timing of expense recognition.
Current liabilities
Current liabilities as a whole show an increasing trend between 2013 and 2015, peaking near 38%, with some fluctuations afterward. Thereafter, the proportion declines sharply around 2016 to below 25%, before rising again and exhibiting variability between 29% and 37% towards 2020, implying varying levels of short-term financial obligations relative to total liabilities and equity.
Long-term debt, excluding current maturities
The share of long-term debt generally fluctuates in the range of approximately 13% to 22%. After a downward movement through 2014, there is an upward trend from late 2014 through 2017, peaking above 22%. Post-2017, the ratio declines with some recovery, but generally trends downward closer to the 18% range in 2020, indicating changes in the long-term debt profile.
Other liabilities
Other liabilities remain relatively stable, fluctuating between about 7.8% and 11%, with minor increments in some later periods noted around 2016 and 2020. This steadiness suggests that less volatile obligations categorized here did not materially change as a proportion of total liabilities and equity.
Noncurrent liabilities
Noncurrent liabilities maintain a range mostly between 22% and 32%, with a peak around 2016 at nearly 32%. The trend shows some volatility but generally remains stable, indicating consistent proportions of long-term obligations in relation to total liabilities and equity throughout the time frame analyzed.
Total liabilities
Total liabilities demonstrate an upward trend from approximately 55% in 2013 to above 65% in 2020, with intermittent fluctuations. Notably, there is a drop in the 2016 period moving back up afterward, reflecting a capital structure gradually becoming more leveraged, with liabilities growing as a proportion of total financing.
Common stock, $0.50 par value
The proportion of common stock relative to total liabilities and equity remains low and relatively consistent, mostly fluctuating slightly above 2%, with minor increases around 2016 and decreases thereafter, indicating minimal impact of par value stock changes on overall equity composition.
Additional paid-in capital
This equity component is relatively minor in proportion but shows a gradual increasing trend from under 1% in 2013 to slightly above 2% in 2020. This suggests incremental contributions or retained equity beyond common stock par value over time.
Retained earnings
Retained earnings consistently constitute the largest component of equity, trending upward from roughly 79% in 2013 to a peak exceeding 124% around 2016. After this peak, a decline ensues but the figure remains above 110% through 2020. The high volatility and large values reflect accumulated profits or losses and significant movements in retained earnings relative to total financing.
Accumulated other comprehensive loss
This item remains negative throughout, indicating an accumulated loss, with a worsening position around 2016 reaching more than -11%, before moderating in subsequent years but continuing to fluctuate between roughly -4% and -9%. This pattern suggests ongoing implications of items classified in comprehensive income impacting equity negatively.
Cost of common stock in treasury
Treasury stock cost is significantly negative and shows a strong declining trend, moving from approximately -38% in 2013 to over -73% by 2016, with fluctuating values thereafter mostly between -68% and -74%. The trend indicates substantial treasury stock holdings reducing total equity as a proportion of financing.
Common stockholders’ equity
This aggregate equity metric varies between about 34% and 46%, showing an overall downward trend from over 44% in 2013 to around 35% in 2020. Peaks around 2016 and early 2017 are followed by gradual decreases, reflecting changes in retained earnings, treasury stock, and other equity components affecting the total equity portion of capital structure.
Noncontrolling interests in subsidiaries
Noncontrolling interests remain very minor and stable, generally around 0.2%, indicating limited influence of minority interests within consolidated equity throughout the periods.
Total equity
Total equity trends downward from approximately 45% at the beginning of the period to around 35% by the end, with peaks nearing 46% around 2016 and early 2017. The pattern suggests a gradual decrease in equity financing relative to total liabilities and equity, consistent with the observed rise in total liabilities proportion.
Overall Capital Structure Trends
The company’s capital structure shows a general trend toward higher leverage over the analyzed periods, with total liabilities increasing from about 55% to over 65% of total financing, while total equity correspondingly declines. Current liabilities exhibit volatility but remain a significant portion, and long-term debt fluctuates but does not show a definitive increase or decrease trend. Equity composition shifts are largely driven by retained earnings variation and substantial treasury stock effects. Negative accumulated other comprehensive loss contributes further to reducing equity. The data reflect strategic financing decisions or operational outcomes that impact liquidity, leverage, and equity strength over time.