Stock Analysis on Net
Stock Analysis on Net

General Motors Co. (NYSE:GM)

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

General Motors Co., common-size consolidated balance sheet: liabilities and stockholders’ equity (quarterly data)

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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
Accounts payable, principally trade 10.63 10.30 10.79 10.80 10.84 10.41 10.32 10.21 10.04 8.33 7.82 8.86 8.58 8.47 8.73 6.38 8.12 9.22 9.25 9.72 10.53
Automotive 0.14 0.16 0.14 0.16 0.16 0.74 0.17 0.26 0.29 0.19 0.20 0.37 0.48 0.54 0.95 1.14 0.70 0.83 1.25 1.07 0.86
GM Financial 12.87 14.11 13.58 13.13 13.70 13.94 13.29 12.48 12.84 13.59 14.40 13.77 14.23 15.15 13.98 15.71 17.57 15.57 13.77 13.12 13.41
Short-term debt and current portion of long-term debt 13.01% 14.27% 13.72% 13.29% 13.86% 14.69% 13.47% 12.74% 13.14% 13.78% 14.60% 14.14% 14.71% 15.69% 14.93% 16.85% 18.27% 16.40% 15.02% 14.18% 14.27%
Accrued liabilities 9.55 10.02 9.86 9.52 9.08 9.43 9.22 8.36 8.46 8.29 7.75 7.94 8.73 9.81 9.98 9.57 10.62 11.62 12.12 12.16 11.78
Current liabilities 33.18% 34.59% 34.37% 33.61% 33.78% 34.53% 33.01% 31.32% 31.63% 30.41% 30.16% 30.94% 32.01% 33.98% 33.63% 32.80% 37.02% 37.23% 36.39% 36.06% 36.59%
Automotive 5.77 5.85 5.67 5.79 5.97 6.02 7.04 6.36 6.42 6.68 6.86 6.79 6.88 6.88 11.05 13.56 11.59 5.48 5.38 5.54 5.56
GM Financial 25.42 24.46 22.81 23.71 23.03 22.74 22.72 24.44 24.10 24.23 24.21 24.93 25.07 24.15 23.08 23.13 21.43 23.43 24.72 25.86 26.10
Long-term debt, excluding current portion 31.19% 30.31% 28.48% 29.50% 28.99% 28.75% 29.76% 30.80% 30.53% 30.92% 31.08% 31.72% 31.95% 31.03% 34.13% 36.69% 33.02% 28.91% 30.10% 31.41% 31.66%
Postretirement benefits other than pensions 1.55 1.59 1.45 1.50 1.56 1.59 2.12 2.22 2.28 2.35 2.56 2.56 2.62 2.67 2.40 2.46 2.34 2.60 2.29 2.29 2.30
Pensions 2.31 2.45 1.96 2.06 2.13 2.16 2.66 2.90 3.09 3.27 4.54 4.78 5.06 5.49 4.63 4.74 4.66 5.34 4.42 4.62 4.76
Other liabilities 6.25 6.05 5.79 5.78 5.74 5.59 5.68 5.79 5.81 6.16 6.38 6.06 5.52 5.72 5.18 5.01 4.99 5.76 5.74 5.47 5.54
Non-current liabilities 41.29% 40.40% 37.68% 38.84% 38.42% 38.09% 40.21% 41.71% 41.70% 42.70% 44.55% 45.13% 45.15% 44.90% 46.34% 48.89% 45.01% 42.61% 42.55% 43.79% 44.26%
Total liabilities 74.47% 74.98% 72.05% 72.46% 72.20% 72.62% 73.22% 73.03% 73.33% 73.11% 74.71% 76.06% 77.16% 78.88% 79.97% 81.69% 82.03% 79.85% 78.94% 79.85% 80.85%
Noncontrolling interest, Cruise stock incentive awards 0.06 0.04 0.11 0.10 0.10 0.14 0.09 0.05 0.11 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 0.00 0.00 0.00 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01
Additional paid-in capital 7.00 7.01 9.25 9.45 9.86 10.01 10.23 10.75 10.74 11.06 11.29 11.10 11.19 11.29 10.91 10.98 10.55 11.43 11.20 11.02 11.01
Retained earnings 20.86 20.28 19.99 19.40 19.22 18.65 18.39 17.97 17.45 17.14 16.86 15.64 14.68 13.59 12.16 10.57 10.50 11.78 11.92 11.04 10.27
Accumulated other comprehensive loss -3.78 -3.75 -2.81 -2.88 -2.91 -2.99 -3.57 -3.50 -3.50 -3.79 -5.45 -5.37 -5.59 -5.73 -4.99 -5.01 -4.78 -4.89 -3.89 -3.75 -3.80
Stockholders’ equity 24.08% 23.54% 26.44% 25.98% 26.17% 25.68% 25.05% 25.23% 24.69% 24.41% 22.70% 21.37% 20.28% 19.15% 18.08% 16.55% 16.26% 18.33% 19.24% 18.32% 17.49%
Noncontrolling interests 1.38 1.43 1.39 1.46 1.53 1.57 1.64 1.70 1.86 2.48 2.59 2.57 2.56 1.98 1.95 1.76 1.70 1.83 1.82 1.83 1.66
Total equity 25.46% 24.97% 27.83% 27.44% 27.70% 27.24% 26.69% 26.93% 26.55% 26.89% 25.29% 23.94% 22.84% 21.12% 20.03% 18.31% 17.97% 20.15% 21.06% 20.15% 19.15%
Total liabilities and equity 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: 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), 10-K (reporting date: 2020-12-31), 10-Q (reporting date: 2020-09-30), 10-Q (reporting date: 2020-06-30), 10-Q (reporting date: 2020-03-31), 10-K (reporting date: 2019-12-31), 10-Q (reporting date: 2019-09-30), 10-Q (reporting date: 2019-06-30), 10-Q (reporting date: 2019-03-31).

Balance sheet item Description The company
Current liabilities Total obligations incurred as part of normal operations that are expected to be paid during the following twelve months or within one business cycle, if longer. General Motors Co. current liabilities as a percentage of total liabilities and equity increased from Q3 2023 to Q4 2023 but then decreased significantly from Q4 2023 to Q1 2024.
Non-current liabilities Amount of obligation due after one year or beyond the normal operating cycle, if longer. General Motors Co. non-current liabilities as a percentage of total liabilities and equity increased from Q3 2023 to Q4 2023 and from Q4 2023 to Q1 2024.
Total liabilities Sum of the carrying amounts as of the balance sheet date of all liabilities that are recognized. Liabilities are probable future sacrifices of economic benefits arising from present obligations of an entity to transfer assets or provide services to other entities in the future. General Motors Co. total liabilities as a percentage of total liabilities and equity increased from Q3 2023 to Q4 2023 but then slightly decreased from Q4 2023 to Q1 2024.
Stockholders’ equity Total of all stockholders’ equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity stockholders’ equity attributable to the parent excludes the amount of stockholders’ equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity. General Motors Co. stockholders’ equity as a percentage of total liabilities and equity decreased from Q3 2023 to Q4 2023 but then slightly increased from Q4 2023 to Q1 2024.