Common-Size Balance Sheet: Liabilities and Stockholders’ Equity
Quarterly Data
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LyondellBasell Industries N.V. pages available for free this week:
- Analysis of Profitability Ratios
- Analysis of Short-term (Operating) Activity Ratios
- Capital Asset Pricing Model (CAPM)
- Dividend Discount Model (DDM)
- Operating Profit Margin since 2011
- Return on Equity (ROE) since 2011
- Debt to Equity since 2011
- Price to Earnings (P/E) since 2011
- Price to Operating Profit (P/OP) since 2011
- Analysis of Revenues
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LyondellBasell Industries N.V., common-size consolidated balance sheet: liabilities and stockholders’ equity (quarterly data)
Based on: 10-Q (reporting date: 2019-06-30), 10-Q (reporting date: 2019-03-31), 10-K (reporting date: 2018-12-31), 10-Q (reporting date: 2018-09-30), 10-Q (reporting date: 2018-06-30), 10-Q (reporting date: 2018-03-31), 10-K (reporting date: 2017-12-31), 10-Q (reporting date: 2017-09-30), 10-Q (reporting date: 2017-06-30), 10-Q (reporting date: 2017-03-31), 10-K (reporting date: 2016-12-31), 10-Q (reporting date: 2016-09-30), 10-Q (reporting date: 2016-06-30), 10-Q (reporting date: 2016-03-31), 10-K (reporting date: 2015-12-31), 10-Q (reporting date: 2015-09-30), 10-Q (reporting date: 2015-06-30), 10-Q (reporting date: 2015-03-31), 10-K (reporting date: 2014-12-31), 10-Q (reporting date: 2014-09-30), 10-Q (reporting date: 2014-06-30), 10-Q (reporting date: 2014-03-31).
- Current maturities of long-term debt
- Remained relatively stable at around 0.01-0.02% of total liabilities until early 2018, when a sharp but brief spike occurred reaching over 3.4%, then returned to previous low levels by mid-2019.
- Short-term debt
- Displayed fluctuations with a notable rise from about 0.2% in early 2014 to over 2.5% by the end of 2016. After a peak of over 2.5%, it decreased sharply during 2017 and early 2018, then surged dramatically to 9.02% by mid-2019.
- Trade liabilities
- Gradual decline from over 10% in early 2014 to around 7.1% by late 2015, followed by a recovery reaching over 10% in late 2018 and then a decline to approximately 8.3% by mid-2019, showing some volatility but generally stable within this range.
- Related parties
- Experienced a declining trend from nearly 3.4% in mid-2014 to about 1.7% by mid-2019, indicating reduced reliance or transactions with related parties over the period.
- Accounts payable
- Gradual decrease from a peak near 13.8% in mid-2014 to around 9.5% in late 2015, followed by a steady increase to above 12% by late 2018, and then a moderate decrease again to just below 10% by mid-2019.
- Accrued liabilities
- Fluctuated within a range of about 4.8% to 7.9%, with peaks around late 2014 and late 2015, and generally trending downward toward lower levels in 2018 but moving slightly upward again by mid-2019.
- Deferred income taxes (current)
- Available data shows a slight increase from around 1.9% in early 2014 to a peak nearing 2.7% in late 2014, followed by a subsequent decrease and data becoming unavailable after 2015.
- Current liabilities
- Showed relative stability around 20-22% for the first two years, dropped to a low near 17% in mid-2017, then increased sharply back to above 23% by mid-2019, indicating a rising short-term obligations share in recent periods.
- Long-term debt excluding current maturities
- Followed an upward trajectory from about 24% in early 2014 to almost 36% by late 2016. Afterwards, a declining trend prevailed, reaching roughly 24% by mid-2019, suggesting a reduction in long-term borrowing in the latter years.
- Operating lease liabilities
- Data only available for late 2018 and mid-2019, showing minor representation at approximately 4.2-4.3% of total liabilities.
- Other liabilities
- Moderately stable within 6-9%, with a slight peak at just under 9% in late 2015 and early 2016, then a gradual decrease near 6% by mid-2019.
- Deferred income taxes (noncurrent)
- Increased from about 6% in early 2014 to over 10% by late 2016, followed by a decline to approximately 6.4% by mid-2019, indicating fluctuating deferred tax liabilities over the period.
- Noncurrent liabilities
- Rose significantly from about 37% in early 2014, peaking above 54% around 2016-2017, before declining steadily to around 41% by mid-2019, reflecting changes in the company’s long-term debt and other noncurrent obligations.
- Total liabilities
- Experienced a general increase from around 57.5% in early 2014 to about 74% in late 2016, then decreased to roughly 65% by mid-2019, indicating a peak in overall liabilities in 2016 followed by deleveraging trends.
- Redeemable non-controlling interests
- Represented a very small portion of the capital structure (~0.37-0.43%) in the later periods, with data unavailable before 2018.
- Ordinary shares
- Maintained a consistent minimal presence at around 0.07-0.14% throughout the entire period.
- Additional paid-in capital
- Peaked above 44% in late 2015, then displayed a downward trend to about 22.5% by mid-2019, suggesting a contraction in contributed capital or reclassifications affecting this account.
- Retained earnings
- Increased steadily from around 16.6% in early 2014 to a peak above 66% by mid-2018, then dropped sharply to approximately 24% by early 2019, followed by a slight rise, demonstrating significant earnings accumulation and some later adjustment or distribution.
- Accumulated other comprehensive income (loss)
- Exhibited a negative trend, declining from a small positive 0.35% to negative values around -6% by late 2014, remaining negative with slight variations around -4.7% to -6.5%, reflecting cumulative losses or valuation adjustments recorded in equity.
- Treasury stock, at cost
- Increased in absolute negative value from about -12% in early 2014 to nearly -64% by late 2015. Thereafter, it sharply reversed to near -4% by late 2018, before stabilizing around -8.5% by mid-2019, indicating large treasury stock transactions or reclassifications affecting equity accounts.
- Total company share of stockholders’ equity
- Declined from over 42% in early 2014 to a low near 26.9% by late 2015. Then it recovered to above 39% by mid-2018 but dropped back near 34% by mid-2019, signaling equity value fluctuations possibly tied to the treasury stock and retained earnings changes.
- Non-controlling interests
- Remained minimal and stable, averaging about 0.07-0.13% throughout the timeframe, indicating limited external ownership stakes.
- Total equity
- Followed a pattern similar to the company’s share of equity, falling from about 42.5% in early 2014 to a low near 25.9% in late 2016, rebounding to 39.2% by mid-2018, then decreasing again to around 34.5% by mid-2019, showing overall equity volatility aligned with liability and treasury stock movements.
- Total liabilities, redeemable non-controlling interests and equity
- Consistently maintained at 100%, confirming the proportional relationships between liabilities and equity elements over the observed periods.