Stock Analysis on Net
Stock Analysis on Net

International Business Machines Corp. (NYSE:IBM)

Common-Size Balance Sheet: Liabilities and Stockholders’ Equity
Quarterly Data

Beginner level

International Business Machines Corp., common-size consolidated balance sheet: liabilities and stockholders’ equity (quarterly data)

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Jun 30, 2020 Mar 31, 2020 Dec 31, 2019 Sep 30, 2019 Jun 30, 2019 Mar 31, 2019 Dec 31, 2018 Sep 30, 2018 Jun 30, 2018 Mar 31, 2018 Dec 31, 2017 Sep 30, 2017 Jun 30, 2017 Mar 31, 2017 Dec 31, 2016 Sep 30, 2016 Jun 30, 2016 Mar 31, 2016 Dec 31, 2015 Sep 30, 2015 Jun 30, 2015 Mar 31, 2015
Taxes 1.70 1.53 1.87 1.44 1.58 1.90 2.47 2.05 2.29 2.33 3.37 2.50 2.31 2.34 2.75 1.85 1.93 1.85 2.58 2.65 3.23 3.16
Short-term debt 6.02 7.59 5.78 5.70 9.44 7.83 8.27 8.96 6.29 4.77 5.57 3.53 6.69 7.10 6.40 5.99 4.14 4.46 5.85 6.94 4.73 4.05
Accounts payable 3.06 2.72 3.22 2.70 3.05 4.36 5.32 4.41 4.54 4.58 5.15 4.47 4.25 4.53 5.29 4.56 4.65 4.46 5.46 4.75 5.27 5.64
Compensation and benefits 2.26 1.97 2.24 2.34 2.30 2.31 2.68 2.95 3.03 2.63 2.91 3.22 3.21 2.72 3.05 3.42 3.35 2.90 3.22 3.48 3.54 2.97
Deferred income 8.09 8.72 7.90 7.50 7.28 9.27 9.05 8.77 9.66 10.42 9.22 8.75 9.58 10.51 9.39 9.36 9.75 10.61 9.97 9.63 10.05 10.86
Current operating lease liabilities 0.87 0.87 0.91 0.92 0.85 1.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Other accrued expenses and liabilities 2.92 3.11 2.86 2.83 2.88 3.02 3.19 3.03 3.34 3.79 3.60 3.58 3.81 3.85 4.01 4.62 4.64 4.88 3.94 3.59 4.70 5.15
Current liabilities 24.93% 26.51% 24.77% 23.44% 27.38% 29.69% 30.98% 30.18% 29.14% 28.52% 29.81% 26.06% 29.85% 31.05% 30.88% 29.80% 28.45% 29.16% 31.01% 31.05% 31.52% 31.81%
Long-term debt, excluding current maturities 35.96 34.34 35.55 38.63 37.79 30.34 28.86 29.50 31.12 32.25 31.78 33.98 31.21 29.31 29.50 30.76 33.58 33.87 30.25 29.56 29.57 30.61
Retirement and nonpension postretirement benefit obligations 10.69 10.74 11.26 10.64 10.65 12.58 13.78 12.93 13.13 13.37 13.34 14.43 14.37 14.44 14.53 14.44 14.17 14.25 14.94 15.66 15.34 15.36
Deferred income 2.46 2.46 2.53 2.26 2.25 2.66 2.79 2.87 3.06 3.07 2.99 2.94 3.00 3.03 3.06 3.12 3.25 3.08 3.41 3.31 3.45 3.40
Noncurrent operating lease liabilities 2.39 2.48 2.55 2.53 2.55 2.74 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Other liabilities 10.16 10.35 9.55 10.40 7.88 9.31 9.87 8.18 8.22 8.18 7.95 6.35 6.17 6.47 6.37 7.04 7.10 6.95 7.33 8.04 7.83 7.85
Noncurrent liabilities 61.65% 60.37% 61.44% 64.47% 61.12% 57.63% 55.30% 53.49% 55.53% 56.88% 56.05% 57.70% 54.76% 53.25% 53.46% 55.36% 58.09% 58.15% 55.93% 56.57% 56.20% 57.22%
Total liabilities 86.58% 86.88% 86.21% 87.91% 88.51% 87.32% 86.28% 83.67% 84.67% 85.40% 85.86% 83.76% 84.61% 84.30% 84.34% 85.16% 86.54% 87.32% 86.95% 87.62% 87.73% 89.03%
Common stock, par value $0.20 per share, and additional paid-in capital 36.40 36.57 36.73 37.30 35.82 42.23 44.70 45.08 45.08 43.67 43.53 44.72 45.01 46.05 45.91 46.50 45.37 44.96 48.20 48.98 47.07 47.24
Retained earnings 105.42 106.01 107.07 107.41 103.76 121.74 129.04 130.02 129.38 124.81 122.15 127.89 128.00 130.47 130.04 129.39 125.42 123.58 132.24 131.52 125.27 124.09
Treasury stock, at cost -109.85 -110.45 -111.32 -113.27 -109.53 -129.10 -136.22 -136.07 -135.97 -131.17 -130.43 -133.85 -134.33 -136.48 -135.40 -136.82 -133.24 -131.59 -140.75 -142.36 -135.87 -135.65
Accumulated other comprehensive loss -18.65 -19.09 -18.79 -19.44 -18.65 -22.29 -23.90 -22.81 -23.26 -22.81 -21.21 -22.63 -23.40 -24.44 -25.03 -24.36 -24.23 -24.40 -26.79 -25.91 -24.33 -24.85
Total IBM stockholders’ equity 13.33% 13.04% 13.69% 12.00% 11.41% 12.59% 13.61% 16.22% 15.23% 14.50% 14.04% 16.14% 15.29% 15.60% 15.53% 14.71% 13.33% 12.56% 12.91% 12.24% 12.14% 10.84%
Noncontrolling interests 0.09 0.08 0.09 0.09 0.08 0.10 0.11 0.11 0.11 0.10 0.10 0.11 0.10 0.10 0.12 0.13 0.13 0.12 0.15 0.14 0.14 0.13
Total equity 13.42% 13.12% 13.79% 12.09% 11.49% 12.68% 13.72% 16.33% 15.33% 14.60% 14.14% 16.24% 15.39% 15.70% 15.66% 14.84% 13.46% 12.68% 13.05% 12.38% 12.27% 10.97%
Total liabilities and equity 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00%

Based on: 10-Q (filing date: 2020-07-28), 10-Q (filing date: 2020-04-28), 10-K (filing date: 2020-02-25), 10-Q (filing date: 2019-10-30), 10-Q (filing date: 2019-07-30), 10-Q (filing date: 2019-04-30), 10-K (filing date: 2019-02-26), 10-Q (filing date: 2018-10-30), 10-Q (filing date: 2018-07-31), 10-Q (filing date: 2018-04-24), 10-K (filing date: 2018-02-27), 10-Q (filing date: 2017-10-31), 10-Q (filing date: 2017-07-25), 10-Q (filing date: 2017-04-25), 10-K (filing date: 2017-02-28), 10-Q (filing date: 2016-10-25), 10-Q (filing date: 2016-07-26), 10-Q (filing date: 2016-04-26), 10-K (filing date: 2016-02-23), 10-Q (filing date: 2015-10-27), 10-Q (filing date: 2015-07-28), 10-Q (filing date: 2015-04-28).

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. International Business Machines Corp.’s current liabilities as a percentage of total liabilities and equity increased from Q4 2019 to Q1 2020 but then slightly decreased from Q1 2020 to Q2 2020 not reaching Q4 2019 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 decreased from Q4 2019 to Q1 2020 but then increased from Q1 2020 to Q2 2020 exceeding Q4 2019 level.
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 Q4 2019 to Q1 2020 but then slightly decreased from Q1 2020 to Q2 2020.
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 decreased from Q4 2019 to Q1 2020 but then slightly increased from Q1 2020 to Q2 2020.