Balance Sheet: Liabilities and Stockholders’ Equity
Quarterly Data
The balance sheet provides creditors, investors, and analysts with information on company resources (assets) and its sources of capital (its equity and liabilities). It normally also provides information about the future earnings capacity of a company assets as well as an indication of cash flows that may come from receivables and inventories.
Liabilities represents obligations of a company arising from past events, the settlement of which is expected to result in an outflow of economic benefits from the entity.
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International Business Machines Corp., consolidated balance sheet: liabilities and stockholders’ equity (quarterly data)
US$ in millions
Based on: 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
- Taxes exhibit a cyclical pattern with quarterly fluctuations, generally trending downward from early 2020 through late 2022, followed by intermittent increases in late 2023 and early 2024, indicating variability in tax liabilities.
- Short-term debt
- Short-term debt shows a decline from Q1 2020 through mid-2022, reaching a trough around Q4 2022, then increases again towards early 2025, suggesting changes in the company's short-term borrowing strategy or liquidity management during this period.
- Accounts payable
- Accounts payable fluctuates moderately without clear upward or downward trends, maintaining within a range of approximately 3,200 to 4,700 million USD, indicating relatively stable supplier obligations.
- Compensation and benefits
- This expense line shows volatility with no clear directional trend, oscillating between roughly 2,700 and 3,800 million USD quarterly, reflecting possible adjustments in workforce costs or benefit plans.
- Deferred income
- Deferred income displays notable variability, decreasing during mid-2020 and late 2021, but generally recovering towards early 2025, reflecting fluctuations in revenue recognition timing or prepaid revenues.
- Current operating lease liabilities
- Current operating lease liabilities demonstrate a gradual decline from early 2020 to early 2024, followed by minor rebounds, indicating a possible reduction in short-term lease obligations over time.
- Other accrued expenses and liabilities
- This category peaks sharply in late 2020, then declines steadily through 2023, stabilizing thereafter, showing temporary increases possibly due to accruals related to extraordinary expenses or operational changes.
- Current liabilities
- Current liabilities generally decrease from Q1 2020 to late 2022, reaching a low point, followed by recovery and fluctuations into 2025, signaling shifts in short-term obligations and working capital management.
- Long-term debt excluding current maturities
- Long-term debt declines steadily from early 2020 through late 2021, then fluctuates with an overall increase from 2022 onward, particularly surging near early 2025, suggesting increased long-term borrowing or refinancing activities.
- Retirement and nonpension postretirement benefit obligations
- These obligations trend downward moderately over the entire period, indicating gradual reductions or re-measurements of defined benefit liabilities.
- Deferred income (non-current)
- Non-current deferred income decreases steadily from early 2020 until 2023, with slight increases thereafter, indicative of long-term revenue deferrals decreasing over time, possibly reflecting revenue realization.
- Noncurrent operating lease liabilities
- Noncurrent operating lease liabilities decrease significantly from 2020 through 2022, followed by stabilization and slight fluctuations, pointing to a structural reduction in lease commitments over the medium term.
- Other liabilities
- Other liabilities show a slow but steady decrease over time, with some fluctuations, consistent with management of miscellaneous long-term obligations.
- Noncurrent liabilities
- Noncurrent liabilities overall decrease from 2020 to late 2022, then recover towards 2025, indicating changes in longer-term obligations related to debt, leases, and other liabilities.
- Total liabilities
- Total liabilities decrease progressively from early 2020 until late 2022, then trend upward through early 2025, reflecting the combined movements in current and noncurrent obligations.
- Common stock and additional paid-in capital
- This equity component shows steady, incremental increases each quarter, indicating ongoing issuance or valuation adjustments contributing to shareholders' equity.
- Retained earnings
- Retained earnings remain relatively stable with minor declines and recoveries, particularly dipping in 2021 and early 2022, then showing mild increases, reflecting accumulated net income adjusted for dividends or other distributions.
- Treasury stock at cost
- Treasury stock remains consistently high and negative, with marginal increases in the cost (becoming more negative), indicative of ongoing share repurchases or accounting adjustments.
- Accumulated other comprehensive loss
- This item demonstrates decreasing loss levels from early 2020 through 2022, then fluctuates with some increase in loss during 2023 followed by improvements, suggesting volatility in items such as currency translation or pension adjustments.
- Total stockholders’ equity
- Stockholders’ equity shows general growth from 2020 to mid-2021, declines sharply by late 2021, then recovers gradually with fluctuations through 2025, signaling periods of equity value erosion and subsequent recovery, possibly related to retained earnings and comprehensive income components.
- Noncontrolling interests
- Noncontrolling interests display minor fluctuations around low levels, with some increases in recent quarters, indicating small changes in ownership interests of minority shareholders.
- Total equity
- Total equity trends similarly to stockholders' equity, with steady increases early on, dips near late 2021, and recovery thereafter, demonstrating fluctuations in overall financing from ownership sources.
- Total liabilities and equity
- The combined total of liabilities and equity remains relatively stable with slight decreases through 2022, then increases toward 2025, reflecting overall changes in financing structure and capital employed.