Stock Analysis on Net
Stock Analysis on Net

Estée Lauder Cos. Inc. (NYSE:EL)

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

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

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Jun 30, 2020 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
Current debt 6.87 8.32 2.91 3.37 3.92 3.99 0.14 1.46 1.46 2.32 3.28 4.52 1.63 4.53 19.11 6.33 3.59 3.55 4.36 5.38 0.36 1.67 0.87 0.18
Accounts payable 6.62 6.33 6.34 6.94 11.33 8.26 7.85 7.28 9.41 6.92 5.86 5.56 7.22 5.22 5.50 5.84 7.77 6.49 6.15 6.11 7.71 6.15 6.30 6.73
Current operating lease liabilities 2.11 2.02 2.06 2.24 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Other accrued liabilities 13.53 14.27 16.31 17.19 19.76 20.47 21.80 19.67 15.48 17.29 17.87 15.66 15.55 15.24 15.14 16.84 17.70 17.56 18.38 17.64 17.85 18.09 18.85 18.42
Current liabilities 29.13% 30.94% 27.61% 29.75% 35.00% 32.72% 29.79% 28.41% 26.34% 26.53% 27.00% 25.75% 24.40% 24.99% 39.76% 29.01% 29.06% 27.60% 28.89% 29.13% 25.92% 25.91% 26.02% 25.33%
Long-term debt, excluding current maturities 27.64 25.45 25.99 18.76 22.01 22.30 26.61 26.80 26.74 26.33 26.77 27.72 29.24 29.51 16.86 20.41 20.71 18.29 18.73 19.14 19.51 16.28 16.81 17.21
Long-term operating lease liabilities 12.81 12.46 12.92 15.13 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Other noncurrent liabilities 8.14 7.42 7.82 6.82 9.46 9.28 9.42 9.48 9.44 10.05 9.82 7.57 8.30 9.38 9.42 11.26 11.34 10.75 10.25 10.17 10.22 10.07 8.43 7.95
Noncurrent liabilities 48.59% 45.33% 46.74% 40.72% 31.47% 31.58% 36.03% 36.28% 36.18% 36.38% 36.59% 35.30% 37.54% 38.88% 26.28% 31.68% 32.04% 29.04% 28.98% 29.31% 29.73% 26.35% 25.24% 25.16%
Total liabilities 77.72% 76.27% 74.35% 70.46% 66.47% 64.30% 65.82% 64.68% 62.52% 62.91% 63.59% 61.05% 61.95% 63.87% 66.04% 60.69% 61.11% 56.64% 57.87% 58.44% 55.65% 52.26% 51.26% 50.50%
Common stock, $.01 par value 0.03 0.03 0.03 0.04 0.05 0.05 0.05 0.05 0.05 0.05 0.05 0.05 0.05 0.05 0.05 0.06 0.06 0.06 0.07 0.07 0.07 0.07 0.07 0.07
Paid-in capital 26.94 25.92 25.73 29.25 33.47 33.49 32.83 32.41 31.61 30.62 29.93 30.04 30.77 30.25 29.87 35.15 34.27 35.05 35.18 35.06 34.85 34.80 34.38 34.54
Retained earnings 56.99 57.70 60.07 67.35 75.89 77.21 75.62 73.11 71.93 70.44 69.29 71.73 73.06 72.96 72.94 84.25 83.41 87.47 88.07 85.74 85.01 85.76 86.06 83.73
Accumulated other comprehensive loss -3.74 -3.88 -3.17 -4.06 -4.28 -3.85 -3.39 -3.26 -3.45 -3.02 -3.23 -3.56 -4.18 -5.23 -5.70 -5.86 -5.91 -4.98 -5.79 -5.33 -4.63 -5.05 -3.76 -2.66
Treasury stock, at cost -58.10 -56.20 -57.16 -63.22 -71.78 -71.42 -71.14 -67.18 -62.83 -61.20 -59.82 -59.47 -61.80 -62.04 -63.33 -74.49 -73.11 -74.37 -75.53 -74.10 -71.08 -67.95 -68.15 -66.36
Stockholders’ equity, The Estée Lauder Companies Inc. 22.13% 23.57% 25.50% 29.36% 33.34% 35.48% 33.97% 35.13% 37.30% 36.89% 36.22% 38.77% 37.90% 35.99% 33.83% 39.12% 38.73% 43.24% 41.99% 41.43% 44.22% 47.62% 48.60% 49.32%
Noncontrolling interests 0.15 0.16 0.15 0.18 0.19 0.22 0.21 0.19 0.18 0.20 0.19 0.18 0.16 0.14 0.13 0.19 0.17 0.12 0.14 0.14 0.13 0.12 0.14 0.18
Total equity 22.28% 23.73% 25.65% 29.54% 33.53% 35.70% 34.18% 35.32% 37.48% 37.09% 36.41% 38.95% 38.05% 36.13% 33.96% 39.31% 38.89% 43.36% 42.13% 41.56% 44.35% 47.74% 48.74% 49.50%
Total liabilities and equity 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00%

Based on: 10-K (filing date: 2020-08-28), 10-Q (filing date: 2020-05-01), 10-Q (filing date: 2020-02-06), 10-Q (filing date: 2019-10-31), 10-K (filing date: 2019-08-23), 10-Q (filing date: 2019-05-01), 10-Q (filing date: 2019-02-05), 10-Q (filing date: 2018-10-31), 10-K (filing date: 2018-08-24), 10-Q (filing date: 2018-05-02), 10-Q (filing date: 2018-02-02), 10-Q (filing date: 2017-11-01), 10-K (filing date: 2017-08-25), 10-Q (filing date: 2017-05-03), 10-Q (filing date: 2017-02-02), 10-Q (filing date: 2016-11-02), 10-K (filing date: 2016-08-24), 10-Q (filing date: 2016-05-03), 10-Q (filing date: 2016-02-05), 10-Q (filing date: 2015-11-02), 10-K (filing date: 2015-08-20), 10-Q (filing date: 2015-05-05), 10-Q (filing date: 2015-02-05), 10-Q (filing date: 2014-11-04).

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 2020 to Q3 2020 but then slightly decreased from Q3 2020 to Q4 2020 not reaching Q2 2020 level.
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 decreased from Q2 2020 to Q3 2020 but then increased from Q3 2020 to Q4 2020 exceeding Q2 2020 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. Estée Lauder Cos. Inc.’s total liabilities as a percentage of total liabilities and equity increased from Q2 2020 to Q3 2020 and from Q3 2020 to Q4 2020.
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 decreased from Q2 2020 to Q3 2020 and from Q3 2020 to Q4 2020.