Common-Size Balance Sheet: Assets
Quarterly Data
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General Motors Co. pages available for free this week:
- Balance Sheet: Liabilities and Stockholders’ Equity
- Common-Size Income Statement
- Common-Size Balance Sheet: Liabilities and Stockholders’ Equity
- Analysis of Short-term (Operating) Activity Ratios
- Analysis of Long-term (Investment) Activity Ratios
- Enterprise Value to FCFF (EV/FCFF)
- Return on Assets (ROA) since 2010
- Price to Operating Profit (P/OP) since 2010
- Analysis of Revenues
- Aggregate Accruals
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General Motors Co., common-size consolidated balance sheet: assets (quarterly data)
Based on: 10-K (reporting date: 2025-12-31), 10-Q (reporting date: 2025-09-30), 10-Q (reporting date: 2025-06-30), 10-Q (reporting date: 2025-03-31), 10-K (reporting date: 2024-12-31), 10-Q (reporting date: 2024-09-30), 10-Q (reporting date: 2024-06-30), 10-Q (reporting date: 2024-03-31), 10-K (reporting date: 2023-12-31), 10-Q (reporting date: 2023-09-30), 10-Q (reporting date: 2023-06-30), 10-Q (reporting date: 2023-03-31), 10-K (reporting date: 2022-12-31), 10-Q (reporting date: 2022-09-30), 10-Q (reporting date: 2022-06-30), 10-Q (reporting date: 2022-03-31), 10-K (reporting date: 2021-12-31), 10-Q (reporting date: 2021-09-30), 10-Q (reporting date: 2021-06-30), 10-Q (reporting date: 2021-03-31).
The composition of assets at the company exhibits several notable trends over the observed period from March 2021 to December 2025. Current assets generally represent a significant portion of the total asset base, fluctuating around 34-40%. Non-current assets consistently comprise the majority of the asset base, ranging from approximately 62% to 68%. Within these broad categories, specific asset items demonstrate distinct patterns.
- Liquidity and Current Assets
- Cash and cash equivalents initially decreased from 9.06% in March 2021 to a low of 6.50% in March 2022, before exhibiting some volatility and ending at 7.45% in December 2025. Marketable debt securities show a relatively stable pattern, generally decreasing from 3.26% to around 2.35-2.40% by the end of the period. Accounts and notes receivable, net of allowance, increased from 3.83% to a peak of 5.94% in September 2025, indicating a potential increase in credit sales or slower collection periods. A substantial and consistent increase is observed in GM Financial receivables, net of allowance, rising from 10.31% in March 2021 to 16.09% in December 2025, suggesting a growing reliance on financing activities. Inventories remained relatively stable, fluctuating between approximately 5% and 7% of total assets. Other current assets show minor fluctuations, remaining around 2.5-3%. Overall, current assets experienced a slight increase over the period, driven primarily by the growth in GM Financial receivables.
- Long-Term Investments and Fixed Assets
- Equity in net assets of nonconsolidated affiliates decreased from 3.77% in March 2021 to 2.02% in December 2025, indicating a potential reduction in investments or changes in accounting treatment. Property, net, demonstrated an increasing trend from 15.85% to 18.37%, suggesting investment in fixed assets. Goodwill and intangible assets, net, experienced a slight decline from 2.17% to 1.55%. Equipment on operating leases, net, decreased from 16.92% to 11.98%, potentially reflecting changes in leasing strategies or asset depreciation. Deferred income taxes generally decreased from 9.68% to 8.16%. Other assets showed some volatility, ending slightly higher than the starting value.
- Overall Asset Composition
- The increasing proportion of GM Financial receivables, net of allowance, is a dominant trend, consistently growing throughout the period. This suggests a strategic shift towards financing or a greater reliance on this segment of the business. The decrease in equipment on operating leases, net, and deferred income taxes, alongside the decline in equity in net assets of nonconsolidated affiliates, indicates a restructuring of the non-current asset portfolio. The relatively stable proportion of property, net, suggests continued investment in core operational assets. The overall asset base demonstrates a shift in composition, with a growing emphasis on financial receivables and a moderate decrease in certain long-term asset categories.
In summary, the asset composition reflects a dynamic environment with notable shifts in the allocation of resources. The growth in GM Financial receivables is a key characteristic, while changes in other asset categories suggest ongoing strategic adjustments.