Common-Size Balance Sheet: Liabilities and Stockholders’ Equity
Quarterly Data
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- Income Statement
- Balance Sheet: Assets
- Balance Sheet: Liabilities and Stockholders’ Equity
- Cash Flow Statement
- Common-Size Balance Sheet: Assets
- Analysis of Short-term (Operating) Activity Ratios
- Enterprise Value to EBITDA (EV/EBITDA)
- Price to FCFE (P/FCFE)
- Price to Book Value (P/BV) since 2005
- Analysis of Revenues
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International Business Machines Corp., common-size consolidated balance sheet: liabilities and stockholders’ equity (quarterly data)
Based on: 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), 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).
- Taxes as Percentage of Total Liabilities and Equity
- Taxes show moderate fluctuations over the periods, generally ranging between 1.08% and 2.12%. A slight downward trend is visible towards the later dates, indicating a relative decrease in tax proportion within the total liabilities and equity structure.
- Short-term Debt Trends
- Short-term debt exhibits volatility, decreasing notably from 7.59% in early 2020 to a low around 2.68% during mid-2024, followed by a rise back towards 6.02% by mid-2025. This swing suggests fluctuations in short-term financing needs or refinancing activities.
- Accounts Payable Movements
- The proportion of accounts payable remains relatively stable around 2.5% to 3.2% throughout the entire period, with some minor periodic fluctuations suggesting consistent payment obligations relative to total liabilities and equity.
- Compensation and Benefits Share
- Compensation and benefits as a percentage exhibit modest cyclicality with values generally between 1.97% and 2.74%, indicating relatively steady employee-related liabilities within the overall capital structure. A subtle increase is noticed around late 2020 to 2023.
- Deferred Income Behavior
- Deferred income presents two lines in the data with one showing values in the 7-11% range and another smaller set around 2-3%. The larger portion remains fairly steady with slight increases toward late periods, while the smaller portion fluctuates mildly without a clear trend, reflecting stable recognition timing of revenue or costs against liabilities and equity.
- Operating Lease Liabilities
- Both current and noncurrent operating lease liabilities decline gradually over time, from approximately 0.87% and 2.48% respectively in 2020, to lower levels around 0.55% and 1.84% in 2025, implying reduced lease obligations or changes in leasing arrangements.
- Other Accrued Expenses and Liabilities
- This category declines modestly from over 3% in early 2020 to around 2.4-2.7% in later years, indicating slightly lower accrued expenses relative to total liabilities and equity as operations evolve.
- Current Liabilities Composition
- Current liabilities mainly trend downward from about 26.5% in early 2020 down to a range near 21.5%-25.4%, showing some variability but an overall mild pressure on short-term obligations.
- Long-term Debt, Excluding Current Maturities
- Long-term debt ratios fluctuate but present a generally high and slightly increasing trend from 34.3% in early 2020 to peaks above 40% in late 2022 and again into the 37%-39% range through 2024, indicating a sizable and stable long-term borrowing structure.
- Retirement and Nonpension Postretirement Benefit Obligations
- This liability exhibits a steady decline from about 10.7% in 2020 to near 6.5%-7% by 2025, suggesting reduced obligations or adjustments in actuarial measurements related to postretirement benefits.
- Other Liabilities and Noncurrent Liabilities
- Other liabilities are fairly consistent around 8-10%, showing gradual decreases after 2020. Noncurrent liabilities consolidate around 60%, with slight declines towards the mid-50% range by 2025, reflecting a relatively stable long-term obligations profile.
- Total Liabilities
- Total liabilities consistently represent the majority of the capital structure, hovering in the 80-87% range with a gradual decline post-2020 to nearer 80% by 2025, denoting a small shift towards equity financing over time.
- Stockholders’ Equity Components
- Common stock and additional paid-in capital increase from mid-30%s to above 45% briefly and then moderate around 40-45%, revealing some growth and subsequent stabilization in equity issuance or valuation. Retained earnings fluctuate notably, peaking near 120% then declining below 105% towards 2025, indicative of earnings retention changes and possible distributions or losses.
- Treasury Stock
- Treasury stock holdings show a negative value consistently, increasing in magnitude from about -110% to near -134% and later decreasing in absolute terms to about -114%, reflecting significant repurchase activities with some reduction in holdings towards 2025.
- Accumulated Other Comprehensive Loss
- This loss category improves over time, moving from near -19% in 2020 to approximately -10% by 2025, indicating recovery or positive adjustments in comprehensive income components such as unrealized gains/losses.
- Total Stockholders’ Equity
- Total equity trends upward overall from about 13% to nearly 20% by 2025, signaling gradual strengthening of the equity base relative to liabilities, despite some fluctuations within individual equity components.
- Overall Capital Structure
- The total liabilities and equity always sum to 100%, with a discernible gradual balance shift from liabilities to equity over the five-year span. Such changes suggest financial strategy adjustments favoring equity retention or reduction of liabilities, along with active management of debt and equity instruments.