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Stock Analysis on Net

Fair Isaac Corp. (NYSE:FICO)

This company has been moved to the archive! The financial data has not been updated since July 30, 2025.

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

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 1.58 1.31 1.36 1.31 1.32 1.11 1.17 1.21 1.06 0.93 1.15 1.20 1.19 1.13 1.40 1.32 1.24 1.25 1.38 1.43 1.27 1.63 2.10 1.61 1.43 1.22 1.56
Accrued compensation and employee benefits 5.15 4.17 4.52 6.18 5.43 4.04 4.28 6.50 5.27 4.38 4.10 6.79 5.50 4.16 4.30 6.60 5.81 4.52 4.64 7.34 6.12 4.41 4.65 7.41 6.45 5.07 4.24
Other accrued liabilities 3.99 3.04 2.97 4.65 3.38 4.05 2.92 3.78 3.18 4.54 3.52 4.59 3.97 4.82 5.13 5.07 5.22 3.80 3.12 3.95 3.25 4.03 2.79 2.26 2.06 2.16 2.00
Deferred revenue 9.22 9.36 9.69 9.13 8.73 8.43 9.21 8.68 8.03 7.88 8.70 8.32 6.76 6.89 6.72 6.72 6.28 6.36 7.34 7.17 6.77 7.37 7.42 7.74 7.52 8.00 7.93
Current maturities on debt 21.45 0.82 0.88 0.87 0.88 0.88 9.60 3.17 7.26 7.12 6.86 2.08 8.92 8.75 4.44 15.95 15.73 14.24 8.31 5.91 12.02 13.47 11.65 15.21 15.87 16.41 17.46
Liabilities related to assets held for sale 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 1.52 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Current liabilities 41.39% 18.70% 19.41% 22.14% 19.73% 18.50% 27.18% 23.34% 24.80% 24.84% 24.34% 22.99% 26.35% 25.75% 21.99% 35.67% 34.28% 31.69% 24.80% 25.81% 29.42% 30.91% 28.61% 34.24% 33.32% 32.88% 33.19%
Long-term debt, excluding current maturities 127.83 136.90 140.99 127.72 123.18 119.11 113.50 115.01 114.52 120.98 124.81 126.47 125.39 111.99 107.17 64.36 50.76 46.86 46.92 46.04 47.25 47.59 47.78 42.33 44.01 45.51 46.27
Non-current operating lease liabilities 1.13 1.13 1.22 1.28 1.08 1.21 0.75 1.52 1.55 1.92 2.22 2.72 2.95 3.19 3.48 3.42 3.58 3.74 4.43 4.56 4.73 4.99 5.21 0.00 0.00 0.00 0.00
Other liabilities 4.70 4.50 5.07 4.91 4.54 4.37 4.12 3.81 3.55 3.56 3.62 3.44 3.49 3.71 4.14 3.62 3.53 3.57 3.30 2.99 2.79 2.71 2.81 3.21 3.14 2.98 3.08
Non-current liabilities 133.66% 142.53% 147.28% 133.90% 128.80% 124.69% 118.37% 120.33% 119.63% 126.46% 130.65% 132.63% 131.82% 118.88% 114.80% 71.41% 57.86% 54.17% 54.65% 53.58% 54.77% 55.29% 55.79% 45.54% 47.15% 48.49% 49.35%
Total liabilities 175.05% 161.23% 166.69% 156.04% 148.53% 143.19% 145.54% 143.67% 144.43% 151.30% 154.99% 155.61% 158.17% 144.63% 136.79% 107.08% 92.14% 85.86% 79.45% 79.39% 84.19% 86.20% 84.40% 79.79% 80.47% 81.37% 82.55%
Preferred stock, $0.01 par value; none issued and outstanding 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 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Common stock, $0.01 par value 0.01 0.01 0.01 0.01 0.01 0.01 0.02 0.02 0.02 0.02 0.02 0.02 0.02 0.02 0.02 0.02 0.02 0.02 0.02 0.02 0.02 0.02 0.02 0.02 0.02 0.02 0.02
Additional paid-in-capital 69.39 68.19 70.42 79.55 77.29 75.25 77.76 85.74 82.82 85.28 85.30 90.12 87.13 83.57 82.58 78.92 73.70 74.81 72.67 75.87 75.94 75.33 74.31 85.48 87.84 89.63 90.13
Treasury stock, at cost -375.90 -353.58 -368.33 -357.34 -340.22 -326.39 -337.67 -338.03 -328.70 -340.14 -342.54 -342.28 -335.06 -309.40 -296.52 -246.07 -219.14 -205.06 -192.51 -186.64 -190.55 -188.78 -184.01 -195.50 -200.89 -203.62 -204.81
Retained earnings 236.18 229.66 237.51 227.07 220.34 213.66 220.21 215.08 207.42 210.18 209.53 205.17 196.86 186.65 182.47 164.89 157.28 148.66 144.56 136.53 136.43 133.36 130.20 136.50 138.45 138.39 138.21
Accumulated other comprehensive loss -4.74 -5.52 -6.31 -5.33 -5.95 -5.73 -5.86 -6.48 -5.98 -6.64 -7.29 -8.65 -7.12 -5.46 -5.33 -4.84 -4.00 -4.29 -4.18 -5.17 -6.02 -6.12 -4.92 -6.28 -5.89 -5.78 -6.10
Stockholders’ equity (deficit) -75.05% -61.23% -66.69% -56.04% -48.53% -43.19% -45.54% -43.67% -44.43% -51.30% -54.99% -55.61% -58.17% -44.63% -36.79% -7.08% 7.86% 14.14% 20.55% 20.61% 15.81% 13.80% 15.60% 20.21% 19.53% 18.63% 17.45%
Total liabilities and stockholders’ equity (deficit) 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% 100.00% 100.00% 100.00%

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).

The financial structure of the organization has undergone a fundamental shift between December 2018 and June 2025, transitioning from a positive equity position to a significant deficit. This evolution is characterized by a strategic increase in leverage to fund corporate activities, resulting in total liabilities growing from 82.55% of total liabilities and stockholders' equity to 175.05% by the end of the period.

Debt and Long-Term Obligations
A substantial increase in long-term debt, excluding current maturities, is the primary driver of the expanding liability base. This component rose from 46.27% in December 2018 to a peak of 140.99% in December 2024, before settling at 127.83% in June 2025. This trajectory indicates a deliberate shift toward a debt-heavy capital structure.
Stockholders' Equity and Treasury Stock
Stockholders' equity transitioned from a positive 17.45% in December 2018 to a deficit of -75.05% by June 2025. This deficit is primarily attributed to an aggressive share repurchase program, as evidenced by treasury stock at cost expanding from -204.81% to -375.90%. This aggressive buyback strategy has significantly outweighed the growth in retained earnings, which increased steadily from 138.21% to 236.18% over the same period.
Current Liabilities and Liquidity Trends
Current liabilities remained relatively stable for several years but showed a marked increase toward the end of the analysis period, reaching 41.39% in June 2025. This spike is largely driven by current maturities on debt, which jumped from 0.82% in March 2025 to 21.45% in June 2025, suggesting a significant concentration of debt obligations coming due in the short term.
Operating Liabilities
Deferred revenue has shown a gradual upward trend, increasing from 7.93% in December 2018 to 9.22% in June 2025, reflecting steady growth in prepaid obligations. Accrued compensation and employee benefits exhibit seasonal volatility, typically peaking in the third quarter of each year before declining in the fourth.

Overall, the analysis reveals a capital management strategy focused on maximizing shareholder returns through debt-funded share repurchases. While the organization maintains strong internal profit generation through growing retained earnings, the resulting negative equity position and the recent surge in current debt maturities indicate a high level of financial leverage and an increased reliance on refinancing or future cash flows to manage short-term obligations.

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