Estée Lauder Cos. Inc. (EL)

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

Difficulty: Beginner

Estée Lauder Cos. Inc., common-size consolidated balance sheet: liabilities and stockholders’ equity (quarterly data)

		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
	Current debt
	Accounts payable
	Other accrued liabilities
	Current liabilities
	Long-term debt
	Other noncurrent liabilities
	Noncurrent liabilities
	Total liabilities
	Common stock, $.01 par value
	Paid-in capital
	Retained earnings
	Accumulated other comprehensive loss
	Treasury stock, at cost
	Stockholders’ equity, The Estée Lauder Companies Inc.
	Noncontrolling interests
	Total equity
	Total liabilities and equity

Balance sheet 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.	Estée Lauder Cos. Inc.’s current liabilities as a percentage of total liabilities and equity increased from Q2 2019 to Q3 2019 and from Q3 2019 to Q4 2019.
Noncurrent liabilities	Amount of obligation due after one year or beyond the normal operating cycle, if longer.	Estée Lauder Cos. Inc.’s noncurrent liabilities as a percentage of total liabilities and equity declined from Q2 2019 to Q3 2019 and from Q3 2019 to Q4 2019.
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.	Estée Lauder Cos. Inc.’s total liabilities as a percentage of total liabilities and equity declined from Q2 2019 to Q3 2019 but then increased from Q3 2019 to Q4 2019 exceeding Q2 2019 level.
Stockholders’ equity, The Estée Lauder Companies Inc.	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.	Estée Lauder Cos. Inc.’s stockholders’ equity, The Estée Lauder Companies Inc. as a percentage of total liabilities and equity increased from Q2 2019 to Q3 2019 but then declined significantly from Q3 2019 to Q4 2019.

	Estée Lauder Cos. Inc.	Other companies (not purchased previously)
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Relative Valuation
Discounted Cash Flow (DCF) Valuation
Economic Value Added (EVA)
Long-term Trends
Analysis
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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

Estée Lauder Cos. Inc. (EL)

Common-Size Balance Sheet: Liabilities and Stockholders’ EquityQuarterly Data

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