Stock Analysis on Net

Estée Lauder Cos. Inc. (NYSE:EL)

$22.49

This company has been moved to the archive! The financial data has not been updated since August 18, 2023.

Balance Sheet: Liabilities and Stockholders’ Equity
Quarterly Data

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

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

US$ in millions

Microsoft Excel
Jun 30, 2023 Mar 31, 2023 Dec 31, 2022 Sep 30, 2022 Jun 30, 2022 Mar 31, 2022 Dec 31, 2021 Sep 30, 2021 Jun 30, 2021 Mar 31, 2021 Dec 31, 2020 Sep 30, 2020 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
Current debt
Accounts payable
Current operating lease liabilities
Other accrued liabilities
Current liabilities
Long-term debt, excluding current maturities
Long-term operating lease liabilities
Other noncurrent liabilities
Noncurrent liabilities
Total liabilities
Redeemable noncontrolling interest
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, redeemable noncontrolling interest and equity

Based on: 10-K (reporting date: 2023-06-30), 10-Q (reporting date: 2023-03-31), 10-Q (reporting date: 2022-12-31), 10-Q (reporting date: 2022-09-30), 10-K (reporting date: 2022-06-30), 10-Q (reporting date: 2022-03-31), 10-Q (reporting date: 2021-12-31), 10-Q (reporting date: 2021-09-30), 10-K (reporting date: 2021-06-30), 10-Q (reporting date: 2021-03-31), 10-Q (reporting date: 2020-12-31), 10-Q (reporting date: 2020-09-30), 10-K (reporting date: 2020-06-30), 10-Q (reporting date: 2020-03-31), 10-Q (reporting date: 2019-12-31), 10-Q (reporting date: 2019-09-30), 10-K (reporting date: 2019-06-30), 10-Q (reporting date: 2019-03-31), 10-Q (reporting date: 2018-12-31), 10-Q (reporting date: 2018-09-30), 10-K (reporting date: 2018-06-30), 10-Q (reporting date: 2018-03-31), 10-Q (reporting date: 2017-12-31), 10-Q (reporting date: 2017-09-30).


The liabilities and stockholders’ equity of the company demonstrate notable fluctuations over the analyzed period from September 2017 to June 2023. Overall, total liabilities increased significantly, particularly between fiscal years 2019 and 2021, while stockholders’ equity experienced periods of decline and subsequent recovery. A substantial increase in total liabilities is observed in the latter part of the period, coinciding with a period of increased equity.

Current Liabilities
Current liabilities generally remained relatively stable between September 2017 and December 2019, fluctuating between approximately US$3.1 billion and US$3.4 billion. A significant increase is then observed, peaking at US$5.68 billion in March 2020, before decreasing to US$4.74 billion by September 2020. A subsequent rise to US$5.42 billion in December 2020 is followed by a decrease and then a substantial jump to US$7.70 billion in March 2023, indicating a considerable short-term financial obligation increase. Accounts payable consistently represent the largest component of current liabilities, exhibiting a general upward trend with fluctuations, reaching US$1.822 billion in June 2022.
Long-Term Liabilities
Long-term debt, excluding current maturities, remained relatively consistent around US$3.3-3.4 billion between September 2017 and June 2019. A notable increase to US$4.662 billion is seen in December 2019, followed by a decline to US$2.883 billion in March 2019. It then gradually increased again, reaching US$5.111 billion in December 2022, and a further increase to US$7.117 billion in June 2023. Long-term operating lease liabilities also show a consistent presence, increasing from US$2.335 billion in September 2019 to US$1.698 billion in June 2023. Other noncurrent liabilities generally remained between US$0.9 billion and US$2.0 billion, with a peak of US$2.037 billion in June 2021.
Stockholders’ Equity
Stockholders’ equity experienced a decline from US$4.753 billion in September 2017 to US$3.962 billion in June 2020. A recovery began in September 2020, with equity reaching US$5.456 billion in December 2020 and peaking at US$6.252 billion in December 2021. A subsequent decrease to US$5.585 billion by June 2023 is observed. Within stockholders’ equity, retained earnings consistently represent the largest portion, fluctuating alongside overall equity trends. Treasury stock consistently represents a significant deduction from equity, increasing in absolute value throughout the period, reaching US$13.631 billion in June 2023. The redeemable noncontrolling interest remained relatively stable, fluctuating between US$22 million and US$36 million.
Total Liabilities and Equity
Total liabilities and equity increased from US$12.202 billion in September 2017 to US$23.415 billion in June 2023. The most significant increase occurred between fiscal years 2019 and 2021, driven primarily by increases in both current and long-term liabilities. The period from March 2022 to June 2023 shows a substantial increase in total liabilities, contributing to the overall growth in total liabilities and equity.

In summary, the company’s balance sheet reflects a trend of increasing liabilities, particularly in the short term, alongside fluctuations in stockholders’ equity. The significant increase in total liabilities in recent periods warrants further investigation to understand the underlying drivers and potential implications for the company’s financial health.