Estée Lauder Cos. Inc. (EL)

Common-Size Balance Sheet: Assets
Quarterly Data

Low level of difficulty

Estée Lauder Cos. Inc., common-size consolidated balance sheet: assets (quarterly data)

		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		Sep 30, 2013
	Cash and cash equivalents
	Short-term investments
	Accounts receivable, net
	Inventory and promotional merchandise
	Prepaid expenses and other current assets
	Current assets
	Property, plant and equipment, net
	Operating lease right-of-use assets
	Long-term investments
	Goodwill
	Other intangible assets, net
	Other assets
	Other assets
	Noncurrent assets
	Total assets

Balance sheet item	Description	The company
Current assets	Sum of the carrying amounts as of the balance sheet date of all assets that are expected to be realized in cash, sold, or consumed within one year (or the normal operating cycle, if longer). Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.	Estée Lauder Cos. Inc.’s current assets as a percentage of total assets declined from Q3 2019 to Q4 2019 and from Q4 2019 to Q1 2020.
Property, plant and equipment, net	Amount after accumulated depreciation, depletion and amortization of physical assets used in the normal conduct of business to produce goods and services and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, and furniture and fixtures.	Estée Lauder Cos. Inc.’s property, plant and equipment, net as a percentage of total assets increased from Q3 2019 to Q4 2019 but then declined significantly from Q4 2019 to Q1 2020.
Noncurrent assets	Sum of the carrying amounts as of the balance sheet date of all assets that are expected to be realized in cash, sold or consumed after one year or beyond the normal operating cycle, if longer.	Estée Lauder Cos. Inc.’s noncurrent assets as a percentage of total assets increased from Q3 2019 to Q4 2019 and from Q4 2019 to Q1 2020.

	Estée Lauder Cos. Inc.	Other companies (not purchased previously)
Financial Statements
Common-Size Financial Statements
Analysis of Financial Ratios
Relative Valuation
Discounted Cash Flow (DCF) Valuation
Economic Value Added (EVA)
Long-term Trends
Analysis of Components of Financial Statements
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Financial Statements
Common-Size Financial Statements
Analysis of Financial Ratios
Relative Valuation
Discounted Cash Flow (DCF) Valuation
Economic Value Added (EVA)
Long-term Trends
Analysis of Components of Financial Statements
Financial Reporting Quality