Stock Analysis on Net

Mastercard Inc. (NYSE:MA)

Common-Size Balance Sheet: Liabilities and Stockholders’ Equity 

Mastercard Inc., common-size consolidated balance sheet: liabilities and stockholders’ equity

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Dec 31, 2021 Dec 31, 2020 Dec 31, 2019 Dec 31, 2018 Dec 31, 2017
Accounts payable 1.96 1.57 1.67 2.16 4.37
Settlement obligations 2.42 4.39 9.28 8.81 6.30
Restricted security deposits held for customers 4.97 5.05 4.69 4.34 5.09
Accrued litigation 2.23 2.51 3.13 6.40 3.32
Customer and merchant incentives 12.56 11.90 13.31 13.17 12.42
Personnel costs 2.60 2.16 2.44 2.99 2.87
Income and other taxes 0.89 0.62 1.14 0.64 0.91
Other 1.58 1.48 1.89 2.29 2.23
Accrued expenses 17.63% 16.17% 18.77% 19.09% 18.43%
Current portion of long-term debt 2.10 1.93 0.00 2.01 0.00
Other current liabilities 3.62 3.66 3.17 3.82 3.71
Current liabilities 34.94% 35.28% 40.72% 46.63% 41.23%
Long-term debt, excluding current portion 34.80 35.80 29.17 23.47 25.43
Deferred income taxes 1.05 0.26 0.29 0.27 0.50
Other liabilities 9.53 9.26 9.33 7.55 6.74
Noncurrent liabilities 45.38% 45.32% 38.79% 31.29% 32.67%
Total liabilities 80.32% 80.59% 79.51% 77.92% 73.89%
Redeemable non-controlling interests 0.08 0.09 0.25 0.29 0.33
Class A common stock, $0.0001 par value 0.00 0.00 0.00 0.00 0.00
Class B common stock, $0.0001 par value 0.00 0.00 0.00 0.00 0.00
Additional paid-in-capital 13.44 14.83 16.37 18.42 20.47
Class A treasury stock, at cost -113.06 -109.15 -110.16 -103.58 -97.35
Retained earnings 121.18 115.37 116.24 109.75 104.85
Accumulated other comprehensive loss -2.15 -2.02 -2.30 -2.89 -2.33
Total Mastercard Incorporated stockholders’ equity 19.41% 19.03% 20.16% 21.70% 25.64%
Non-controlling interests 0.19 0.29 0.08 0.09 0.14
Total equity 19.60% 19.32% 20.24% 21.79% 25.77%
Total liabilities, redeemable non-controlling interests and equity 100.00% 100.00% 100.00% 100.00% 100.00%

Based on: 10-K (reporting date: 2021-12-31), 10-K (reporting date: 2020-12-31), 10-K (reporting date: 2019-12-31), 10-K (reporting date: 2018-12-31), 10-K (reporting date: 2017-12-31).

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. Mastercard Inc. current liabilities as a percentage of total liabilities, redeemable non-controlling interests and equity decreased from 2019 to 2020 and from 2020 to 2021.
Noncurrent liabilities Amount of obligation due after one year or beyond the normal operating cycle, if longer. Mastercard Inc. noncurrent liabilities as a percentage of total liabilities, redeemable non-controlling interests and equity increased from 2019 to 2020 and from 2020 to 2021.
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. Mastercard Inc. total liabilities as a percentage of total liabilities, redeemable non-controlling interests and equity increased from 2019 to 2020 but then slightly decreased from 2020 to 2021.
Total Mastercard Incorporated 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 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. Mastercard Inc. total Mastercard Incorporated stockholders’ equity as a percentage of total liabilities, redeemable non-controlling interests and equity decreased from 2019 to 2020 but then slightly increased from 2020 to 2021.