Common-Size Balance Sheet: Liabilities and Stockholders’ Equity
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- Income Statement
- Balance Sheet: Assets
- Common-Size Income Statement
- Analysis of Short-term (Operating) Activity Ratios
- Enterprise Value to FCFF (EV/FCFF)
- Price to FCFE (P/FCFE)
- Capital Asset Pricing Model (CAPM)
- Net Profit Margin since 2005
- Return on Assets (ROA) since 2005
- Price to Sales (P/S) since 2005
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Ford Motor Co., common-size consolidated balance sheet: liabilities and stockholders’ equity
Based on: 10-K (reporting date: 2024-12-31), 10-K (reporting date: 2023-12-31), 10-K (reporting date: 2022-12-31), 10-K (reporting date: 2021-12-31), 10-K (reporting date: 2020-12-31).
- Payables
- The proportion of payables as a percentage of total liabilities and equity increased from 8.31% in 2020 to a peak of 10.01% in 2022, followed by a decreasing trend down to 8.46% in 2024, indicating fluctuations in short-term obligations payable.
- Dealer and dealers’ customer allowances and claims
- For current liabilities, these allowances decreased significantly from 4.75% in 2020 to 3.23% in 2021, then generally increased to 4.96% by 2024. For non-current liabilities, the trend was a steady increase from 1.15% in 2020 to 3.45% in 2024, suggesting rising longer-term allowances and claims.
- Deferred Revenue
- Deferred revenue showed a gradual increase in current liabilities from 0.81% in 2020 to 1.17% in 2024, while the non-current portion fluctuated slightly but stayed near 1.7%-1.9%, implying stable recognition of income over time.
- Employee Benefit Plans
- The percentage related to employee benefit plans rose slightly in current liabilities from 0.66% in 2020 to 0.86% in 2024, while non-current liabilities showed a gradual decline from 0.40% to 0.28%, reflecting possible changes in benefit obligations or funding.
- Accrued Interest
- Accrued interest maintained low levels overall, with a slight dip in 2021 followed by incremental increases to 0.47% in 2024, indicating relatively stable periodic interest accruals.
- Operating Lease Liabilities
- Current operating lease liabilities increased from 0.12% to 0.20%, while non-current liabilities rose from 0.37% to 0.62%, which may reflect a growing lease commitment or changes in lease reporting standards.
- OPEB and Pension
- The Other Post-Employment Benefits (OPEB) liability remained relatively stable, with a slight decrease from 0.13% to 0.12% current and from 2.33% to 1.43% non-current. Pension liabilities decreased consistently, both current (from 4.02% to 1.57%) and non-current (from 0.07% to 0.08% in current liabilities, relatively flat), denoting a reduction in pension obligations or improved funding status.
- Other Liabilities
- Current and non-current other liabilities showed modest variability, with current liabilities slightly increasing until 2023 and then declining in 2024 to 1.89%, and non-current liabilities peaking in 2022 before a slight decline to 1.03%, indicating minor fluctuations in miscellaneous obligations.
- Current Other Liabilities and Deferred Revenue
- This category decreased markedly from 8.85% in 2020 to 7.27% in 2021, then rose steadily to 9.74% in 2024, highlighting growing short-term obligations or deferred income components.
- Ford Credit and Company Excluding Ford Credit
- Ford Credit liabilities as a portion of total liabilities and equity fluctuated within a narrow range: decreasing from 18.7% in 2020 to 18% in 2023, then slightly rising to 18.65%. Similarly, non-current Ford Credit liabilities dropped from 32.82% to 27.2% in 2022 before recovering to 29.69%. For the company excluding Ford Credit, liabilities generally declined over the period in both current and non-current categories.
- Debt Payable Within One Year
- This metric remained relatively stable around 19%, peaking slightly at 19.6% in 2022 and settling at 19.27% in 2024, indicating steady short-term debt levels.
- Current Liabilities and Non-current Liabilities
- Current liabilities hovered around 36-37%, showing minor fluctuations without a clear trend. Non-current liabilities decreased from 52.11% in 2020 to about 45-47% range from 2021 to 2024, representing a moderate reduction in longer-term liabilities relative to total liabilities and equity.
- Total Liabilities
- Total liabilities as a percentage of total liabilities and equity decreased significantly from 88.47% in 2020 to 81.08% in 2021, then increased gradually back to approximately 84.27% by 2024, reflecting a relative shift in capital structure.
- Equity Items
- Equity attributable to Ford Motor Company rose notably from 11.48% in 2020 to 18.88% in 2021, before declining to around 15.7% by 2024. Retained earnings experienced a significant jump from 6.83% to 13.92% in 2021, then decreased slightly through 2023 before a small increase in 2024. Capital in excess of par value remained relatively steady around 8-9%. Treasury stock expanded its negative impact steadily, reaching -0.99% in 2024, suggesting share buyback or other treasury activities. Accumulated other comprehensive loss deepened slightly over time.
- Total Equity
- Total equity mirrored the trend in equity attributable to the company, jumping in 2021 to 18.92% and then edging downward to near 15.7% by 2024. Noncontrolling interests had minimal impact, remaining near zero or slightly negative.
- Overall Capital Structure
- The combined total liabilities and equity composition remained balanced at 100% through all years, with a capital structure showing a peak in equity proportion in 2021 followed by a moderate shift back towards liabilities over subsequent years.