Emerson Electric Co. (EMR)

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

Difficulty: Beginner

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

		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		Sep 30, 2013		Jun 30, 2013		Mar 31, 2013		Dec 31, 2012
	Short-term borrowings and current maturities of long-term debt
	Accounts payable
	Accrued expenses
	Income taxes
	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

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 increased from Q4 2018 to Q1 2019 but then slightly declined from Q1 2019 to Q2 2019 not reaching Q4 2018 level.
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 declined from Q4 2018 to Q1 2019 but then increased from Q1 2019 to Q2 2019 exceeding Q4 2018 level.
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 increased from Q4 2018 to Q1 2019 but then slightly declined from Q1 2019 to Q2 2019.
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 declined from Q4 2018 to Q1 2019 but then slightly increased from Q1 2019 to Q2 2019.

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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

Emerson Electric Co. (EMR)

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

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