HP Inc. (HPQ)

Common-Size Statement of Financial Position, Liabilities and Stockholders’ Equity

Difficulty: Beginner

HP Inc., Common-Size Consolidated Statement of Financial Position, Liabilities and Stockholders’ Equity

		Oct 31, 2018		Oct 31, 2017		Oct 31, 2016		Oct 31, 2015		Oct 31, 2014		Oct 31, 2013
	Notes payable and short-term borrowings
	Accounts payable
	Employee compensation and benefits
	Taxes on earnings
	Accrued restructuring
	Other accrued taxes
	Warranty
	Deferred revenue
	Sales and marketing programs
	Other
	Other accrued liabilities
	Current liabilities
	Long-term debt, excluding current portion
	Pension, post-retirement, and post-employment liabilities
	Deferred tax liability
	Tax liability
	Deferred revenue
	Other
	Other non-current liabilities
	Non-current liabilities
	Total liabilities
	Preferred stock, $0.01 par value; none issued
	Common stock, $0.01 par value
	Additional paid-in capital
	Retained earnings (accumulated deficit)
	Accumulated other comprehensive loss
	Total HP stockholders’ equity (deficit)
	Non-controlling interests
	Total stockholders’ equity (deficit)
	Total liabilities and stockholders’ equity (deficit)

Based on: 10-K (filing date: 2018-12-13), 10-K (filing date: 2017-12-14), 10-K (filing date: 2016-12-15), 10-K (filing date: 2015-12-16), 10-K (filing date: 2014-12-18), 10-K (filing date: 2013-12-30).

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.	HP Inc.’s current liabilities as a percentage of total liabilities and stockholders’ equity (deficit) increased from 2016 to 2017 and from 2017 to 2018.
Non-current liabilities	Amount of obligation due after one year or beyond the normal operating cycle, if longer.	HP Inc.’s non-current liabilities as a percentage of total liabilities and stockholders’ equity (deficit) declined from 2016 to 2017 and from 2017 to 2018.
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.	HP Inc.’s total liabilities as a percentage of total liabilities and stockholders’ equity (deficit) declined from 2016 to 2017 and from 2017 to 2018.
Total HP stockholders’ equity (deficit)	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’s 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.	HP Inc.’s total HP stockholders’ equity (deficit) as a percentage of total liabilities and stockholders’ equity (deficit) increased from 2016 to 2017 and from 2017 to 2018.

	HP Inc.	Other companies (not purchased previously)
Financial Statements
Common-Size Financial Statements
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Relative Valuation
Discounted Cash Flow (DCF) Valuation
Economic Value Added (EVA)
Long-term Trends
Analysis
Financial Reporting Quality

	All companies
Financial Statements
Common-Size Financial Statements
Ratios
Relative Valuation
Discounted Cash Flow (DCF) Valuation
Economic Value Added (EVA)
Long-term Trends
Analysis
Financial Reporting Quality