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Mosaic Co. (NYSE:MOS)

This company has been moved to the archive! The financial data has not been updated since August 2, 2022.

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

Mosaic Co., common-size consolidated balance sheet: liabilities and stockholders’ equity (quarterly data)

Microsoft Excel
Jun 30, 2022 Mar 31, 2022 Dec 31, 2021 Sep 30, 2021 Jun 30, 2021 Mar 31, 2021 Dec 31, 2020 Sep 30, 2020 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
Short-term debt 0.07 2.05 1.37 0.00 0.00 0.08 0.00 1.14 3.21 5.31 0.22 0.43 0.46 0.82 0.06 0.13 0.10 0.35 0.03 0.33 0.37 0.73
Current maturities of long-term debt 2.53 2.56 2.71 0.22 2.30 2.51 2.55 0.31 0.31 0.25 0.24 0.21 0.21 0.20 0.13 0.30 1.28 1.23 1.84 0.75 0.24 0.24
Structured accounts payable arrangements 3.24 3.63 3.37 3.48 3.87 4.01 3.23 3.32 2.16 2.65 3.84 3.39 2.08 2.28 2.85 2.47 1.88 2.09 2.07 2.08 1.28 1.18
Accounts payable 6.28 3.62 5.72 4.94 4.31 3.83 3.89 3.91 4.27 3.65 3.53 3.75 3.92 3.82 3.88 4.11 3.80 3.32 2.90 3.08 3.73 3.14
Accrued liabilities 11.36 9.70 8.55 7.93 8.79 6.44 6.23 6.52 6.42 5.38 5.61 5.56 5.58 4.60 5.43 5.25 5.66 3.87 4.05 4.42 5.10 4.27
Current liabilities 23.48% 21.57% 21.72% 16.58% 19.27% 16.86% 15.90% 15.20% 16.37% 17.23% 13.43% 13.33% 12.24% 11.72% 12.34% 12.26% 12.72% 10.86% 10.90% 10.66% 10.73% 9.55%
Long-term debt, less current maturities 13.97 14.42 15.35 18.73 18.48 19.95 20.59 23.97 23.81 23.85 23.45 22.18 22.00 22.17 22.32 22.16 23.22 23.58 26.18 20.91 21.78 22.15
Deferred income taxes 4.48 4.57 4.61 4.97 5.00 5.39 5.36 5.47 5.55 5.15 5.39 5.63 5.56 5.49 5.37 5.86 5.70 5.76 6.00 6.02 5.86 6.13
Other noncurrent liabilities 8.41 9.10 9.54 9.53 8.28 8.58 8.86 9.19 8.73 8.67 9.19 8.42 8.46 7.75 7.25 7.55 7.29 7.58 5.19 5.36 5.48 5.66
Noncurrent liabilities 26.87% 28.09% 29.50% 33.23% 31.76% 33.92% 34.81% 38.63% 38.09% 37.66% 38.03% 36.22% 36.01% 35.41% 34.95% 35.56% 36.22% 36.93% 37.37% 32.30% 33.12% 33.94%
Total liabilities 50.35% 49.66% 51.22% 49.81% 51.03% 50.77% 50.71% 53.83% 54.45% 54.89% 51.46% 49.55% 48.25% 47.14% 47.29% 47.82% 48.94% 47.78% 48.27% 42.96% 43.85% 43.49%
Preferred Stock, $0.01 par value, none issued and outstanding 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 0.00 0.00 0.00 0.00 0.00 0.00
Common Stock, $0.01 par value 0.01 0.02 0.02 0.02 0.02 0.02 0.02 0.02 0.02 0.02 0.02 0.02 0.02 0.02 0.02 0.02 0.02 0.02 0.02 0.02 0.02 0.02
Capital in excess of par value 0.00 0.24 2.17 4.11 4.11 4.40 4.41 4.57 4.50 4.47 4.45 4.31 4.86 4.87 4.90 4.82 4.81 4.78 0.24 0.22 0.20 0.16
Retained earnings 56.85 56.34 54.52 54.17 51.58 53.60 53.11 51.57 51.24 51.22 51.41 53.23 53.01 54.76 55.00 53.74 52.62 52.20 57.05 62.24 62.52 63.53
Accumulated other comprehensive loss -7.87 -6.91 -8.58 -8.86 -7.56 -9.66 -9.13 -10.89 -11.11 -11.51 -8.28 -8.15 -7.16 -7.80 -8.24 -7.43 -7.47 -5.88 -5.70 -5.67 -6.81 -7.43
Total Mosaic stockholders’ equity 48.99% 49.69% 48.12% 49.43% 48.14% 48.36% 48.42% 45.26% 44.65% 44.19% 47.60% 49.41% 50.73% 51.85% 51.68% 51.15% 49.99% 51.12% 51.61% 56.81% 55.93% 56.28%
Noncontrolling interests 0.66 0.65 0.66 0.76 0.83 0.87 0.88 0.91 0.90 0.92 0.94 1.03 1.01 1.01 1.03 1.04 1.08 1.10 0.12 0.23 0.22 0.23
Total equity 49.65% 50.34% 48.78% 50.19% 48.97% 49.23% 49.29% 46.17% 45.55% 45.11% 48.54% 50.45% 51.75% 52.86% 52.71% 52.18% 51.06% 52.22% 51.73% 57.04% 56.15% 56.51%
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 (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), 10-K (reporting date: 2019-12-31), 10-Q (reporting date: 2019-09-30), 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).

A general shift in the capital structure is observed between March 2017 and June 2022, characterized by a gradual increase in the proportion of total liabilities and a corresponding decrease in total equity. Total liabilities rose from 43.49% to 50.35% of the total balance sheet, while total equity declined from 56.51% to 49.65% over the same period.

Current Liabilities Analysis
A marked increase in current liabilities is evident, rising from 9.55% in March 2017 to 23.48% by June 2022. This growth is primarily driven by accrued liabilities, which expanded from 4.27% to 11.36%, and accounts payable, which grew from 3.14% to 6.28%. Short-term debt exhibited significant volatility, peaking at 5.31% in March 2020 before returning to near-zero or low levels in subsequent quarters.
Long-term Debt and Noncurrent Obligations
Long-term debt, less current maturities, demonstrated a general downward trend, falling from 22.15% in March 2017 to 13.97% in June 2022. Total noncurrent liabilities followed a similar trajectory, decreasing from 33.94% in March 2017 to 26.87% by June 2022. This suggests a strategic reduction in long-term borrowing as a percentage of the total capital base over the analyzed period.
Equity and Retained Earnings
The equity structure is heavily influenced by retained earnings, which saw a decline from 63.53% in March 2017 to a low of 51.22% in March 2020, before recovering to 56.85% by June 2022. Accumulated other comprehensive loss deepened during the early 2020 period, reaching -11.51% in March 2020, before moderating to -7.87% by June 2022.

The transition in the balance sheet composition indicates a migration of financial obligation from long-term debt toward shorter-term operational liabilities. Although total equity remains a primary funding source, the increasing weight of current liabilities reflects a growing reliance on operational accruals and short-term obligations relative to total assets.

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