Common-Size Balance Sheet: Liabilities and Stockholders’ Equity
Quarterly Data
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Monsanto Co., common-size consolidated balance sheet: liabilities and stockholders’ equity (quarterly data)
Based on: 10-Q (reporting date: 2018-02-28), 10-Q (reporting date: 2017-11-30), 10-K (reporting date: 2017-08-31), 10-Q (reporting date: 2017-05-31), 10-Q (reporting date: 2017-02-28), 10-Q (reporting date: 2016-11-30), 10-K (reporting date: 2016-08-31), 10-Q (reporting date: 2016-05-31), 10-Q (reporting date: 2016-02-29), 10-Q (reporting date: 2015-11-30), 10-K (reporting date: 2015-08-31), 10-Q (reporting date: 2015-05-31), 10-Q (reporting date: 2015-02-28), 10-Q (reporting date: 2014-11-30), 10-K (reporting date: 2014-08-31), 10-Q (reporting date: 2014-05-31), 10-Q (reporting date: 2014-02-28), 10-Q (reporting date: 2013-11-30), 10-K (reporting date: 2013-08-31), 10-Q (reporting date: 2013-05-31), 10-Q (reporting date: 2013-02-28), 10-Q (reporting date: 2012-11-30), 10-K (reporting date: 2012-08-31), 10-Q (reporting date: 2012-05-31), 10-Q (reporting date: 2012-02-29), 10-Q (reporting date: 2011-11-30).
- Short-term debt, including current portion of long-term debt
- The short-term debt percentage fluctuated throughout the period, remaining generally low until late 2015. A notable peak occurred in November 2015 at 8.34%, followed by another increase to 12.58% in May 2016. After this, it showed some volatility but settled around 5% toward early 2018.
- Accounts payable
- Accounts payable exhibited volatility but mostly remained between 3% and 5% of total liabilities and equity. Some spikes to approximately 5% occurred intermittently, particularly in late 2013, late 2016, and early 2018, indicating periodic increases in payables relative to total financing.
- Income taxes payable
- This liability showed a highly variable pattern, with sharp increases at certain quarters such as February 2012 and February 2014 exceeding 2%, but generally trending downwards or stabilizing below 1% in later periods. Such fluctuations might reflect timing differences in tax payments or changes in taxable income.
- Accrued compensation and benefits
- Accrued compensation and benefits ranged mostly between 1% and 2.5%, with some quarters showing increases toward 2.7%. The item showed moderate variability but no clear upward or downward trend across the analyzed periods.
- Accrued marketing programs
- Accrued marketing liabilities showed high variability, often oscillating between 3% and 9%. Peaks were evident in August 2012, August 2014, August 2015, and several periods around 2016-2017, indicating seasonality or campaign-driven accruals in marketing expenses.
- Deferred revenues
- Deferred revenues experienced sharp rises and falls, repeatedly spiking above 10% at several end-of-year quarters from November 2011 through November 2017. This pattern suggests seasonality in revenue recognition, likely matching product cycles or customer prepayments.
- Grower production accruals
- This item remained consistently low, generally under 3%, with periodic declines to below 1%. The data imply it is a minor component of current liabilities without notable growth or reduction trends.
- Dividends payable
- Dividends payable showed intermittent presence, generally remaining below 1.3% and with some quarters exhibiting missing data or zero values, suggesting variable timing in dividend declarations or payments.
- Customer payable
- Customer payables were minimal overall, mostly under 1%, with occasional increases near 0.5%, suggesting a minor liability relative to total financing throughout the period.
- Restructuring reserves
- Restructuring reserves were nearly non-existent until early 2015 when they rose to nearly 1.3%, then gradually declined to below 0.2% by 2018, indicating a past restructuring phase followed by resolution of related liabilities.
- Miscellaneous short-term accruals
- These accruals hovered mostly between 3% and 5%, with occasional increases above 5% during 2015 and 2016, showing moderate but consistent significance in total liabilities across periods.
- Current liabilities (aggregate)
- Current liabilities demonstrated pronounced seasonality, with prominent peaks roughly at year-end reaching up to nearly 40% of total financing in late 2015. Between peaks, levels dropped to around 17-25%. Generally, the data reveal cyclical increases in short-term obligations tied to operational cycles.
- Long-term debt, excluding current portion
- Long-term debt showed a rising trend from about 7.5% in 2011 to over 38% in early 2016. A sharp surge from approximately 13% in mid-2014 to over 34% signals a significant increase in long-term borrowing during that period. Subsequently, it gradually declined toward 29% by early 2018.
- Postretirement liabilities
- This liability was relatively stable, mostly fluctuating between 1.3% and 2.5%, with no significant upward or downward trend, reflecting steady long-term obligations.
- Long-term deferred revenue
- Long-term deferred revenue steadily decreased over time from about 1.5% to near 0.2%, representing a diminishing portion of long-term liabilities.
- Noncurrent deferred tax liabilities
- Deferred tax liabilities remained under 2.5% with some variability, including a noticeable drop to below 0.5% around 2016, indicating a reduction in deferred tax obligations during that time frame before a slight rebounding.
- Long-term portion of environmental and litigation liabilities
- These liabilities remained relatively stable, mainly ranging from 0.7% to 1%, showing no significant changes or spikes, indicating controlled exposure to such risks.
- Long-term restructuring reserve
- First recorded in 2015, this reserve increased to approximately 0.6%, then declined to near zero by early 2017, paralleling trends in restructuring reserves and indicating resolution of related matters.
- Other liabilities
- Other liabilities declined gradually from over 3% in early periods to around 1.6% by 2018, showing an overall reduction in miscellaneous long-term obligations.
- Noncurrent liabilities (aggregate)
- The aggregate noncurrent liabilities exhibited a general upward trend between 2011 and 2016, rising from around 16% to nearly 48%, driven largely by increased long-term debt and deferred revenues. After peak levels, a decline to around 34% by early 2018 was observed.
- Total liabilities
- Total liabilities showed considerable volatility with a pronounced increase after mid-2014, peaking close to 83% in late 2015. This rise reflects increased long-term debt and other obligations, followed by a moderate decline to near 66% by early 2018.
- Treasury stock, at cost
- The treasury stock component deepened significantly from about -13% in 2011 to nearly -77% by early 2016, signifying substantial share repurchases. After peaking in magnitude, the deficit eased somewhat, remaining between -65% and -70% in subsequent periods.
- Additional contributed capital
- This equity component remained consistently high, fluctuating mostly between 43% and 60%, with a slight upward trend evident in the latter years, indicating ongoing capital contributions or equity adjustments.
- Retained earnings
- Retained earnings showed a clear growth trend, rising from approximately 21% in late 2011 to nearly 58% by early 2018, reflecting accumulated profits retained within the company over time.
- Accumulated other comprehensive loss
- This equity loss account deepened from around -3.7% to almost -14% over the time span, suggesting increasing unrealized losses or adjustments adversely affecting comprehensive income.
- Total Monsanto Company shareowners' equity
- Shareowners’ equity as a percentage of total financing trended downward notably after mid-2014, falling from above 60% to as low as 16.6% in early 2016. A gradual recovery ensued, reaching around 34% by early 2018. This pattern indicates significant equity reduction during a period of increased liabilities, followed by partial restoration.
- Total shareowners’ equity
- Similar to company equity, total shareowners’ equity showed a decline till early 2016 and subsequent rebound, consistent with major shifts in liabilities and treasury stock.