Common-Size Balance Sheet: Liabilities and Stockholders’ Equity
Quarterly Data
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- Balance Sheet: Assets
- Balance Sheet: Liabilities and Stockholders’ Equity
- Common-Size Balance Sheet: Assets
- Analysis of Solvency Ratios
- Analysis of Reportable Segments
- Common Stock Valuation Ratios
- Dividend Discount Model (DDM)
- Present Value of Free Cash Flow to Equity (FCFE)
- Current Ratio since 2010
- Total Asset Turnover since 2010
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General Motors Co., common-size consolidated balance sheet: liabilities and stockholders’ equity (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 liabilities and stockholders’ equity exhibited several notable trends over the observed period from March 2021 to December 2025. Current liabilities consistently represented a significant portion of the total, generally ranging between 30% and 34%, with a slight increase observed towards the end of the period. Non-current liabilities also constituted a substantial portion, fluctuating between approximately 38% and 45%. Stockholders’ equity demonstrated an increasing trend initially, peaking in late 2023, before declining somewhat in 2024 and 2025.
- Accounts Payable
- Accounts payable, primarily trade obligations, remained relatively stable, fluctuating around 8% to 11% of total liabilities and equity. A slight upward trend was visible from 2021 through 2023, followed by a decrease in later periods, ending around 8.5% in December 2025.
- Automotive Related Items
- The percentage of automotive-related liabilities and equity decreased over the period. Automotive accounts payable decreased from nearly 7% in March 2021 to approximately 5.5% by December 2025. Automotive-related long-term liabilities also showed a similar decreasing trend, falling from around 6.9% to 4.8% over the same timeframe.
- GM Financial
- GM Financial’s contribution to total liabilities and equity generally decreased over the observed period. Both short-term and long-term GM Financial obligations showed a declining trend, with the combined percentage decreasing from approximately 39.3% in March 2021 to around 36.4% in December 2025. This suggests a potential shift in the company’s financing structure or a reduction in financial services activity.
- Debt Obligations
- Short-term debt and the current portion of long-term debt remained relatively consistent, fluctuating between 12.7% and 14.7% of total liabilities and equity. Long-term debt, excluding current portions, experienced a decrease from approximately 32% in early 2021 to around 30.3% in late 2023, before increasing again to approximately 32.3% by the end of 2025.
- Accrued Liabilities and Other Liabilities
- Accrued liabilities generally increased over the period, rising from around 8% to 12% of total liabilities and equity. Other liabilities also exhibited an increasing trend, moving from approximately 5.5% to 7.5% during the same timeframe. This suggests a potential increase in operational obligations and contingent liabilities.
- Stockholders’ Equity Components
- Retained earnings demonstrated an increasing trend until late 2023, peaking at nearly 20.3%, before declining to approximately 18.3% by December 2025. Accumulated other comprehensive loss remained relatively stable, fluctuating around -3.8% to -5.6%. Additional paid-in capital decreased slightly over the period, from around 11.2% to 7.1%. The proportion of common stock remained consistently minimal.
- Noncontrolling Interests
- Noncontrolling interests, specifically those related to Cruise stock incentive awards, were a small but present component of total equity, decreasing from approximately 2.6% in March 2021 to 0.7% in December 2025.
Overall, the liability structure remained relatively stable, with current and non-current liabilities consistently representing the majority of the balance sheet. The observed trends in stockholders’ equity suggest a period of growth followed by a slight contraction, while the decreasing proportion of GM Financial obligations and automotive-related items may indicate strategic shifts within the company.