Stock Analysis on Net
Stock Analysis on Net

Fair Isaac Corp. (NYSE:FICO)

$24.99

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

Paying user area

Try for free

Fair Isaac Corp. pages available for free this week:

The data is hidden behind: . Unhide it.

Get access

This is a one-time payment. There is no automatic renewal.

We accept:

Visa Mastercard American Express Maestro Discover JCB PayPal Google Pay
Visa Secure Mastercard Identity Check American Express SafeKey

Fair Isaac Corp., common-size consolidated balance sheet: liabilities and stockholders’ equity (quarterly data)

Microsoft Excel
Jun 30, 2025 Mar 31, 2025 Dec 31, 2024 Sep 30, 2024 Jun 30, 2024 Mar 31, 2024 Dec 31, 2023 Sep 30, 2023 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
Accounts payable
Accrued compensation and employee benefits
Other accrued liabilities
Deferred revenue
Current maturities on debt
Liabilities related to assets held for sale
Current liabilities
Long-term debt, excluding current maturities
Non-current operating lease liabilities
Other liabilities
Non-current liabilities
Total liabilities
Preferred stock, $0.01 par value; none issued and outstanding
Common stock, $0.01 par value
Additional paid-in-capital
Treasury stock, at cost
Retained earnings
Accumulated other comprehensive loss
Stockholders’ equity (deficit)
Total liabilities and stockholders’ equity (deficit)

Based on: 10-Q (reporting date: 2025-06-30), 10-Q (reporting date: 2025-03-31), 10-Q (reporting date: 2024-12-31), 10-K (reporting date: 2024-09-30), 10-Q (reporting date: 2024-06-30), 10-Q (reporting date: 2024-03-31), 10-Q (reporting date: 2023-12-31), 10-K (reporting date: 2023-09-30), 10-Q (reporting date: 2023-06-30), 10-Q (reporting date: 2023-03-31), 10-Q (reporting date: 2022-12-31), 10-K (reporting date: 2022-09-30), 10-Q (reporting date: 2022-06-30), 10-Q (reporting date: 2022-03-31), 10-Q (reporting date: 2021-12-31), 10-K (reporting date: 2021-09-30), 10-Q (reporting date: 2021-06-30), 10-Q (reporting date: 2021-03-31), 10-Q (reporting date: 2020-12-31), 10-K (reporting date: 2020-09-30), 10-Q (reporting date: 2020-06-30), 10-Q (reporting date: 2020-03-31), 10-Q (reporting date: 2019-12-31), 10-K (reporting date: 2019-09-30), 10-Q (reporting date: 2019-06-30), 10-Q (reporting date: 2019-03-31), 10-Q (reporting date: 2018-12-31).

Accounts payable
The proportion of accounts payable within total liabilities and stockholders' equity fluctuated modestly over the periods, ranging from a low of 0.93% to a high of 2.10%. There is no clear upward or downward trend, indicating stable relative levels in the context of the balance sheet.
Accrued compensation and employee benefits
This liability category exhibited a cyclical pattern, increasing notably in quarters ending in June and September of most years before declining in December and March quarters, with values oscillating between approximately 4.0% and 7.4%. This suggests seasonal or periodic variations in compensation-related accruals.
Other accrued liabilities
Other accrued liabilities showed moderate volatility, with an elevated range between 2.0% and 5.2%. Peaks occurred mostly in the middle of the calendar year, with a tendency to decline near year-end, possibly reflecting timing differences in the recognition of these liabilities.
Deferred revenue
Deferred revenue maintained a relatively stable presence, fluctuating between 6.3% and 9.7% without significant trend direction. There were slight increases toward later periods, suggesting an accumulation of deferred revenue over time.
Current maturities on debt
Current maturities on debt displayed high variability with a downward shift in some intervals. Initially, values decreased significantly from 17.46% to single digits before surging dramatically to 21.45% in the last recorded period. This suggests restructuring or changing debt payments scheduling.
Current liabilities
Current liabilities as a percentage of total liabilities and equity generally oscillated between 18.5% and 35.7%, with intermittent peaks and troughs. There was no persistent long-term trend, though a substantial increase was noted in the final period, driven mainly by changes in current maturities on debt.
Long-term debt, excluding current maturities
Long-term debt exhibited a strong upward trend from approximately 42.3% to a peak near 141.0%, followed by a moderate decline toward 128.0%. This indicates a significant increase in long-term borrowings over the years, substantially impacting the company's capital structure and potentially increasing financial leverage.
Non-current operating lease liabilities
From the initial reporting, non-current operating lease liabilities demonstrated a consistent decline from around 5.2% to approximately 1.1%, reflecting possible changes in lease accounting standards or reductions in lease obligations.
Other liabilities
Other liabilities maintained relative stability, generally ranging from around 2.7% to 5.1%. There was a slight upward creep over time, indicating minor accumulation of miscellaneous liabilities but no marked trend.
Non-current liabilities
Non-current liabilities overall increased significantly from about 45.5% to above 147.0%, evidencing a marked rise in long-term obligations. This is consistent with the observed increase in long-term debt, indicating a major shift in liability composition toward non-current items.
Total liabilities
Total liabilities as a percentage of total liabilities and stockholders’ equity moved upward from roughly 79.8% to over 175% in final periods, indicating that liabilities increasingly exceeded equity, reflecting growing leverage and potential solvency concerns.
Common stock
The proportion of common stock remained negligible and stable near 0.01%-0.02%, indicating no significant common stock issuance or change in par value effect relative to total capital structure.
Additional paid-in capital
This component showed a general slight decline from approximately 90% to around 68%, suggesting either some reduction in capital surplus or changes in the composition of equity impacting this line.
Treasury stock, at cost
Treasury stock was significantly negative, ranging from about -195% to -375%, with an increasing absolute magnitude over time. This indicates substantial repurchasing of shares, which detracts from equity and affects capital structure.
Retained earnings
Retained earnings grew steadily from approximately 130% to over 230%, reflecting accumulation of earnings over time, which partially offsets negative impacts from treasury stock but is insufficient to prevent overall negative equity in later periods.
Accumulated other comprehensive loss
Comprehensive loss fluctuated moderately within a range of roughly -8.6% to -4.7%, showing periodic impacts of unrealized losses or other comprehensive income elements, without a strong directional trend.
Stockholders’ equity (deficit)
Equity started positive but declined to negative values in later periods, reaching as low as -75%. The movement suggests increasing liabilities and treasury stock repurchases outpacing gains in retained earnings, resulting in a deficit position and indicating a weakened equity base.