Common-Size Balance Sheet: Liabilities and Stockholders’ Equity
Quarterly Data
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General Motors Co. pages available for free this week:
- Analysis of Profitability Ratios
- Analysis of Liquidity Ratios
- Analysis of Solvency Ratios
- DuPont Analysis: Disaggregation of ROE, ROA, and Net Profit Margin
- Analysis of Reportable Segments
- Capital Asset Pricing Model (CAPM)
- Present Value of Free Cash Flow to Equity (FCFE)
- Selected Financial Data since 2010
- Return on Assets (ROA) since 2010
- Analysis of Revenues
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General Motors Co., common-size consolidated balance sheet: liabilities and stockholders’ equity (quarterly data)
Based on: 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), 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).
- Accounts payable, principally trade
- The proportion of accounts payable relative to total liabilities and equity demonstrates a general increasing trend from approximately 8.12% in early 2020 to a peak around 10.84% in early 2023. Subsequently, there is a slight decline and stabilization around 9.3-9.5% towards mid-2025, indicating a transient increase in trade-related obligations.
- Automotive (liabilities)
- This category exhibits fluctuations with a highest point around 1.14% in mid-2020 and then generally declines to lower levels around 0.14-0.33% over the following periods. The percentage remains relatively low and stable through mid-2025, reflecting a minor component within total liabilities and equity.
- GM Financial
- The GM Financial share of total liabilities and equity steadily decreases from 17.57% in Q1 2020 to near 12% by mid-2025, with occasional minor fluctuations. This suggests a gradual reduction or stabilization of financial services liabilities relative to the company's capital structure.
- Short-term debt and current portion of long-term debt
- A downward trend from 18.27% in early 2020 to approximately 13-14% in the subsequent years is observed, with intermittent minor increases primarily towards the end of 2024 and early 2025. This indicates a moderate decline in short-term borrowing relative to total liabilities and equity, with periodic upticks.
- Accrued liabilities
- The percentage of accrued liabilities displays modest variability, moving generally in the range of about 7.75% to 11.14%. There is a slight upward trend toward the end of the period, peaking above 11% in late 2024, which may reflect accruals increasing slightly relative to total liabilities and equity.
- Current liabilities
- Current liabilities as a portion of total liabilities and equity decrease from 37.02% in early 2020 to a low around 30.16% in mid-2021, before gradually increasing again to values near 34% by late 2023 and maintaining between 32% and 34% through mid-2025. This suggests some volatility but overall moderate stability in current obligations.
- Automotive (current liabilities)
- The automotive segment within current liabilities decreases moderately from above 11% in early 2020 to a stable level near 5-6% by mid-2025, indicating a declining relative importance in current obligations.
- GM Financial (current liabilities)
- These liabilities remain relatively high, starting near 21.43% in early 2020 and rising steadily to a peak of about 29.52% by mid-2025, indicating an increasing significance of GM Financial's current liabilities in the overall capital structure.
- Long-term debt, excluding current portion
- A gradual decrease is noted from a high of about 36.69% in mid-2020 to around 28-30% in the subsequent years, followed by a slight rise back to mid-30% by mid-2025. This reflects minor fluctuations in long-term debt levels within the overall financing mix.
- Postretirement benefits other than pensions
- This liability category declines steadily from 2.34% in early 2020 to approximately 1.38% by mid-2025, indicating a reduction in these obligations relative to the total liabilities and equity.
- Pensions
- Pension-related liabilities decrease significantly from 4.66% in Q1 2020 to around 2% thereafter, maintaining this lower level through mid-2025, suggesting effective management or reduction of pension obligations over time.
- Other liabilities
- These remain relatively stable around 5-6.5%, with minor fluctuations and a slight increasing tendency towards mid-2025, which may indicate growing miscellaneous obligations.
- Non-current liabilities
- Non-current liabilities as a percentage of total liabilities and equity reduce from about 48.89% in mid-2020 to near 38-40% by late 2022, then gradually rise to approximately 44% by mid-2025, demonstrating variability but a general recovery after an initial decline.
- Total liabilities
- Total liabilities decline moderately from above 82% in early 2020 to a low near 72% by late 2022, before increasing again toward 76% by mid-2025. This pattern indicates a temporary reduction in leverage followed by a partial reversal.
- Noncontrolling interest, Cruise stock incentive awards
- Introduced near late 2021, this component remains minimal, fluctuating around 0.04% to 0.14%, suggesting limited impact on overall liability and equity structure.
- Common stock
- The proportion of common stock remains negligible and consistent, near zero throughout the entire period, reflecting its minor component in the capital structure.
- Additional paid-in capital
- This portion gradually decreases from about 11% in early 2020 to around 7% by mid-2025, indicating a reduction in capital contributed over par value within the equity section.
- Retained earnings
- Retained earnings show a consistent upward trend, increasing from roughly 10.5% in early 2020 to a peak near 21.5% by late 2024, before slightly declining to about 19.5% by mid-2025. This suggests accumulation of earnings and strengthening of internal capital, albeit with some recent pullback.
- Accumulated other comprehensive loss
- This loss consistently decreases in absolute terms from approximately -4.78% to a lower negative range near -3.7%, but with some fluctuations. This indicates a gradual mitigation of comprehensive income losses relative to total liabilities and equity.
- Stockholders’ equity
- Equity rises substantially from 16.26% in early 2020 to a peak of about 26.44% in late 2023, followed by a decline to approximately 22.9% by mid-2025, denoting growth in equity base followed by some contraction.
- Noncontrolling interests
- Noncontrolling interests decrease from about 1.7% in early 2020 to around 0.7% by mid-2025, reflecting a reduction in equity stake held by outside parties.
- Total equity
- Total equity follows a trend similar to stockholders’ equity, peaking in the range of 27.7% in late 2022-early 2023 before declining to approximately 23.6% by mid-2025, indicating a moderate contraction after a period of growth.
- Total liabilities and equity
- This is consistently maintained at 100%, confirming the balance sheet identity for all periods.