Common-Size Balance Sheet: Liabilities and Stockholders’ Equity
Quarterly Data
Paying user area
Try for free
HCA Healthcare Inc. pages available for free this week:
The data is hidden behind: . Unhide it.
Get full access to the entire website from $10.42/mo, or
get 1-month access to HCA Healthcare Inc. for $22.49.
This is a one-time payment. There is no automatic renewal.
We accept:
HCA Healthcare Inc., common-size consolidated balance sheet: liabilities and stockholders’ equity (quarterly data)
Based on: 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), 10-K (reporting date: 2018-12-31), 10-Q (reporting date: 2018-09-30), 10-Q (reporting date: 2018-06-30), 10-Q (reporting date: 2018-03-31), 10-K (reporting date: 2017-12-31), 10-Q (reporting date: 2017-09-30), 10-Q (reporting date: 2017-06-30), 10-Q (reporting date: 2017-03-31).
- Accounts payable
- The ratio of accounts payable to total liabilities and stockholders' equity remained relatively stable from 2017 through 2020, mostly fluctuating between approximately 6.2% and 7.1%. From early 2021 onward, there was a gradual increase, reaching a peak of 8.1% by March 2022, indicating a modest rise in payables relative to the overall capital structure.
- Accrued salaries
- Accrued salaries as a percentage of total liabilities and stockholders' equity showed minor fluctuations. It ranged roughly between 3.3% and 4.3%, peaking notably at 4.31% in December 2021 before slightly declining to 3.57% in March 2022. The data suggests relative stability with some periodic increases, possibly reflecting variations in payroll obligations.
- Other accrued expenses
- This category fluctuated moderately, mostly in the range of 5.3% to 7.0%. There was a slight increase around the end of 2020 and into 2021 with values close to or exceeding 6.5%, possibly indicating rising miscellaneous obligations or reserves.
- Government stimulus refund liability
- Data appeared only from late 2020, starting at 10.26% in December 2020 and increasing to 12.0% in June 2021. These values reflect the introduction and some accumulation of liabilities related to government stimulus, likely tied to pandemic-related assistance and subsequent refunds.
- Long-term debt due within one year
- This metric showed volatility, with significant spikes in March 2018 (4.55%) and more prominently in March 2019 at 8.75%. Other quarters showed values generally below 1%, with a notable jump again in March 2022 to 2.85%, suggesting occasional refinancing activities or repayments concentrated around certain periods.
- Current liabilities
- Current liabilities as a ratio to total liabilities and stockholders’ equity displayed considerable variability. There were substantial increases in the first half of 2020, peaking at 28.19% in September 2020, likely reflecting short-term obligations related to the COVID-19 pandemic. Afterward, the ratio stabilized around 18-20% through 2021 into early 2022.
- Long-term debt due after one year
- A declining trend was observed from 2017, starting near 93%, decreasing to around 60% by late 2020, followed by a modest recovery to nearly 69% by March 2022. This indicates a reduction in long-term debt obligations during the pandemic with some subsequent increase, consistent with adjustments in debt structure over time.
- Professional liability risks
- The proportion of professional liability risks remained relatively steady, mostly fluctuating between 2.8% and 3.4%. There was a slight downward tendency into 2022, suggesting minor reductions in reserve levels for such risks.
- Right-of-use noncurrent operating lease obligations
- Data from late 2018 onward shows an approximately stable proportion of operating lease obligations between 3.1% and 3.7%, suggesting consistent lease-related commitments relative to total capital structure.
- Income taxes and other liabilities
- The ratio demonstrated slight variability with a general upward trend from around 3.7% in 2017 to peaks exceeding 5.6% in late 2021, before decreasing to 3.39% in early 2022. This could indicate fluctuations in tax-related and other miscellaneous liabilities throughout the periods.
- Noncurrent liabilities
- Noncurrent liabilities as a percentage showed a steady decline from near 100% in early 2017 to approximately 69% in late 2020, followed by a moderate increase to about 79% by early 2022. This trend aligns with the observed fluctuations in long-term debt, reflecting changes in longer-term financing and obligations.
- Total liabilities
- Total liabilities steadily decreased as a proportion of total liabilities and stockholders’ equity, from roughly 116% in early 2017 to a low near 94% by late 2020, followed by slight increases stabilizing near 99% as of March 2022. This overall reduction suggests improvements or shifts in the balance sheet composition over the analyzed period.
- Common stock $0.01 par
- This item remained negligible and constant at approximately 0.01% throughout all periods, indicating minimal impact on the capital structure relative to other items.
- Capital in excess of par value
- Data appears from mid-2020, showing a gradual increase from 0.18% to 0.62% by September 2020, with missing data thereafter, suggesting equity transactions or adjustments during this timeframe.
- Accumulated other comprehensive loss
- This metric generally remained negative, ranging between approximately -0.95% and -0.53%. The largest negative value occurred in early 2020 (-1.26%), with a slight improvement observed towards March 2022 (-0.86%), indicating consistent comprehensive loss impacts with minor variation.
- Retained earnings (deficit)
- Retained earnings showed a clear upward trend from a significant deficit near -20% in early 2017 to positive territory briefly (1.64%) in late 2020, followed by fluctuating negative values in 2021 and early 2022, ending around -3%. This pattern indicates recovery through 2020 with some erosion of earnings thereafter.
- Stockholders’ equity (deficit) attributable to the company
- Equity attributable to the company improved from roughly -21% in early 2017 to positive 1.2% in late 2020, followed by a decline back to negative -3.89% by March 2022. This fluctuation signals a temporary recovery in company equity followed by deterioration in subsequent periods.
- Noncontrolling interests
- Noncontrolling interests were relatively stable throughout the period, ranging narrowly between 4.46% and 5.18%, indicating consistent minority interest levels in the equity structure.
- Total stockholders’ equity (deficit)
- Total equity steadily improved from a negative position around -16% in early 2017 to a positive 6.09% in late 2020. Subsequently, the equity declined again, nearly reaching zero (0.79%) by early 2022, suggesting cyclical shifts in net equity driven by profitability or valuation changes.
- Total liabilities and stockholders’ equity (deficit)
- The total was consistently 100% as the base for all ratio calculations, providing the reference framework.