Emerson Electric Co. (EMR)

Statement of Financial Position, Liabilities and Stockholders' Equity

Difficulty: Beginner

Annual Data

Quarterly Data

The statement of financial position provides creditors, investors, and analysts with information on company's resources (assets) and its sources of capital (its equity and liabilities). It normally also provides information about the future earnings capacity of a company's 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.

Emerson Electric Co., Consolidated Statement of Financial Position, Liabilities and Stockholders' Equity

USD $ in millions

		Sep 30, 2017		Sep 30, 2016		Sep 30, 2015		Sep 30, 2014		Sep 30, 2013		Sep 30, 2012
	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 held-for-sale
	Current liabilities
	Long-term debt, excluding current maturities
	Pension and postretirement liabilities
	Deferred income taxes
	Asbestos litigation
	Other
	Other liabilities
	Noncurrent liabilities held-for-sale
	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

Source: Emerson Electric Co., Annual Reports

Item	Description	The company
Accounts payable	Carrying value as of the balance sheet date of liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received that are used in an entity's business. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).	Emerson Electric Co.'s accounts payable declined from 2015 to 2016 but then slightly increased from 2016 to 2017.
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 increased from 2015 to 2016 but then declined significantly from 2016 to 2017.
Noncurrent liabilities	Total obligations incurred as part of normal operations that is expected to be repaid beyond the following twelve months or one business cycle.	Emerson Electric Co.'s noncurrent liabilities declined from 2015 to 2016 and from 2016 to 2017.
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 increased from 2015 to 2016 but then declined significantly from 2016 to 2017.
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).	Emerson Electric Co.'s common stockholders' equity declined from 2015 to 2016 but then increased from 2016 to 2017 exceeding 2015 level.
Total equity	Total of Stockholders' Equity (deficit) items, net of receivables from officers, directors owners, and affiliates of the entity including portions attributable to both the parent and noncontrolling interests (previously referred to as minority interest), if any. The entity including portions attributable to the parent and noncontrolling interests is sometimes referred to as the economic entity.	Emerson Electric Co.'s total equity declined from 2015 to 2016 but then increased from 2016 to 2017 exceeding 2015 level.

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Discounted Cash Flow (DCF) Valuation
Long-term Trends
Analysis
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Financial Statements
Common-Size Financial Statements
Ratios
Relative Valuation
Discounted Cash Flow (DCF) Valuation
Long-term Trends
Analysis
Financial Reporting Quality