Stock Analysis on Net

Humana Inc. (NYSE:HUM)

Common-Size Balance Sheet: Liabilities and Stockholders’ Equity 

Humana Inc., common-size consolidated balance sheet: liabilities and stockholders’ equity

Microsoft Excel
Dec 31, 2023 Dec 31, 2022 Dec 31, 2021 Dec 31, 2020 Dec 31, 2019
Benefits payable 21.76 21.52 18.69 23.29 20.65
Trade accounts payable and accrued expenses 13.96 12.17 10.17 11.48 12.91
Book overdraft 0.75 0.69 0.73 0.92 0.77
Unearned revenues 0.57 0.66 0.57 0.91 0.85
Short-term debt 3.07 4.86 4.40 1.72 2.40
Current liabilities 40.10% 39.90% 34.56% 38.30% 37.59%
Long-term debt 21.70 20.98 23.76 17.33 17.08
Other long-term liabilities 3.53 3.42 5.37 5.11 3.92
Long-term liabilities 25.23% 24.40% 29.14% 22.44% 21.01%
Total liabilities 65.33% 64.30% 63.70% 60.74% 58.60%
Preferred stock, $1 par; none issued 0.00 0.00 0.00 0.00 0.00
Common stock, $0.16 2/3 par 0.07 0.08 0.07 0.09 0.11
Capital in excess of par value 7.11 7.54 6.95 7.74 9.70
Retained earnings 58.51 59.21 52.04 58.67 60.13
Accumulated other comprehensive income (loss) -2.12 -3.03 0.09 1.12 0.54
Treasury stock, at cost -29.02 -28.23 -22.91 -28.36 -29.08
Stockholders’ equity 34.55% 35.56% 36.25% 39.26% 41.40%
Noncontrolling interests 0.12 0.14 0.05 0.00 0.00
Total equity 34.67% 35.70% 36.30% 39.26% 41.40%
Total liabilities and equity 100.00% 100.00% 100.00% 100.00% 100.00%

Based on: 10-K (reporting date: 2023-12-31), 10-K (reporting date: 2022-12-31), 10-K (reporting date: 2021-12-31), 10-K (reporting date: 2020-12-31), 10-K (reporting date: 2019-12-31).

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. Humana Inc. current liabilities as a percentage of total liabilities and equity increased from 2021 to 2022 and from 2022 to 2023.
Long-term liabilities Amount of obligation due after one year or beyond the normal operating cycle, if longer. Humana Inc. long-term liabilities as a percentage of total liabilities and equity decreased from 2021 to 2022 but then slightly increased from 2022 to 2023.
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. Humana Inc. total liabilities as a percentage of total liabilities and equity increased from 2021 to 2022 and from 2022 to 2023.
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. Humana Inc. stockholders’ equity as a percentage of total liabilities and equity decreased from 2021 to 2022 and from 2022 to 2023.