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International Business Machines Corp. (IBM)


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

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International Business Machines Corp., Common-Size Consolidated Statement of Financial Position, Liabilities and Stockholders’ Equity

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Dec 31, 2018 Dec 31, 2017 Dec 31, 2016 Dec 31, 2015 Dec 31, 2014
Taxes 2.47 3.37 2.75 2.58 4.33
Short-term debt 8.27 5.57 6.40 5.85 4.88
Accounts payable 5.32 5.15 5.29 5.46 5.84
Compensation and benefits 2.68 2.91 3.05 3.22 3.43
Deferred income 9.05 9.22 9.39 9.97 10.11
Other accrued expenses and liabilities 3.19 3.60 4.01 3.94 5.12
Current liabilities 30.98% 29.81% 30.88% 31.01% 33.69%
Long-term debt 28.86 31.78 29.50 30.25 29.84
Retirement and nonpension postretirement benefit obligations 13.78 13.34 14.53 14.94 15.54
Deferred income 2.79 2.99 3.06 3.41 3.14
Income tax reserves 3.40 3.34 2.23 2.85 2.68
Excess 401(k) Plus Plan 1.12 1.26 1.27 1.31 1.41
Disability benefits 0.41 0.40 0.46 0.53 0.57
Derivative liabilities 0.17 0.03 0.05 0.02 0.03
Workforce reductions 0.60 0.64 0.67 0.70 0.77
Deferred taxes 3.00 0.43 0.36 0.23 0.25
Other taxes payable 0.03 0.76 0.08 0.08 0.01
Environmental accruals 0.20 0.21 0.22 0.24 0.20
Warranty accruals 0.06 0.04 0.06 0.08 0.08
Asset retirement obligations 0.09 0.09 0.12 0.12 0.12
Acquisition related 0.01 0.07 0.09 0.18 0.04
Divestiture related 0.14 0.20 0.23 0.52 0.96
Other 0.65 0.46 0.52 0.47 0.46
Other liabilities 9.87% 7.95% 6.37% 7.33% 7.57%
Noncurrent liabilities 55.30% 56.05% 53.46% 55.93% 56.09%
Total liabilities 86.28% 85.86% 84.34% 86.95% 89.78%
Common stock, par value $.20 per share, and additional paid-in capital 44.70 43.53 45.91 48.20 44.81
Retained earnings 129.04 122.15 130.04 132.24 117.24
Treasury stock, at cost -136.22 -130.43 -135.40 -140.75 -128.23
Accumulated other comprehensive loss -23.90 -21.21 -25.03 -26.79 -23.72
Total IBM stockholders’ equity 13.61% 14.04% 15.53% 12.91% 10.10%
Noncontrolling interests 0.11 0.10 0.12 0.15 0.12
Total equity 13.72% 14.14% 15.66% 13.05% 10.22%
Total liabilities and equity 100.00% 100.00% 100.00% 100.00% 100.00%

Based on: 10-K (filing date: 2019-02-26), 10-K (filing date: 2018-02-27), 10-K (filing date: 2017-02-28), 10-K (filing date: 2016-02-23), 10-K (filing date: 2015-02-24).

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. International Business Machines Corp.’s current liabilities as a percentage of total liabilities and equity declined from 2016 to 2017 but then increased from 2017 to 2018 exceeding 2016 level.
Noncurrent liabilities Amount of obligation due after one year or beyond the normal operating cycle, if longer. International Business Machines Corp.’s noncurrent liabilities as a percentage of total liabilities and equity increased from 2016 to 2017 but then slightly declined 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. International Business Machines Corp.’s total liabilities as a percentage of total liabilities and equity increased from 2016 to 2017 and from 2017 to 2018.
Total IBM 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’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. International Business Machines Corp.’s total IBM stockholders’ equity as a percentage of total liabilities and equity declined from 2016 to 2017 and from 2017 to 2018.