Stock Analysis on Net
Stock Analysis on Net

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)

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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).

Short-term debt
The short-term debt as a percentage of total liabilities and equity fluctuated moderately from 2017 through 2019 but spiked notably in early 2020, reaching a high point of 5.31% in March 2020 before declining sharply to nearly zero by the end of 2020. Subsequently, it remained low with minor fluctuations through mid-2022.
Current maturities of long-term debt
This metric showed relative stability, generally maintaining a range between 0.2% and 2.7% across the quarters. It slightly increased in late 2020 and early 2021 but remained fairly consistent overall.
Structured accounts payable arrangements
Structured accounts payable arrangements steadily increased from around 1.18% in early 2017 to a peak above 4% in early 2021. Thereafter, it slightly decreased but stayed above 3% through mid-2022, indicating growing reliance on this liability component.
Accounts payable
Accounts payable remained relatively stable between approximately 3% and 5%, exhibiting some upward movement late in the observed period, particularly rising above 6% by mid-2022, suggesting an increase in short-term operational obligations.
Accrued liabilities
Accrued liabilities showed a marked increasing trend overall, rising from about 4.3% in early 2017 to above 11% by mid-2022. This consistent growth points to a rising accumulation of expenses incurred but not yet paid.
Current liabilities
Current liabilities as a whole increased significantly, growing from approximately 9.5% in early 2017 to over 23% by mid-2022. The rise was most pronounced starting in late 2019 and sustained throughout the following years.
Long-term debt, less current maturities
Long-term debt without current maturities showed a downward trend, decreasing from over 22% in early 2017 to under 14% by mid-2022. This suggests gradual reduction in non-current debt obligations over the analyzed timeframe.
Deferred income taxes
The proportion of deferred income taxes remained relatively stable, fluctuating narrowly between about 4.5% and 6.1%, without any significant long-term upward or downward trend.
Other noncurrent liabilities
Other noncurrent liabilities remained fairly steady, generally staying in the range of 5.5% to 9.5%, with slight fluctuations but no clear directional trend.
Noncurrent liabilities
Total noncurrent liabilities experienced a decline from a peak of 37.37% in late 2017 to approximately 27% by mid-2022, reflecting a reduction in long-term liabilities relative to total liabilities and equity.
Total liabilities
Total liabilities grew overall from about 43.5% in early 2017 to peaks above 54% during 2019 and 2020 before declining again to around 50% by mid-2022, suggesting some volatility but an overall slight increase over time.
Common Stock and Capital in excess of par value
Common stock remained stable at roughly 0.02%, while capital in excess of par value showed a notable increase around 2018 (peaking near 4.9%) but then declined significantly after early 2021, decreasing sharply to below 0.3% by mid-2022.
Retained earnings
Retained earnings steadily decreased from over 63% in early 2017 to just above 51% in late 2019, then fluctuated slightly while trending upwards after late 2020, ending near 57% in mid-2022. This indicates some recovery or accumulation of earnings in the later years.
Accumulated other comprehensive loss
This metric showed increased negativity over time, worsening from about -7.4% in early 2017 to nearly -11.5% at the end of 2019, followed by a partial recovery with visible fluctuations, ending near -7.9% by mid-2022.
Total stockholders’ equity
Total stockholders' equity declined notably from about 56% in early 2017 to a low of approximately 44% at the end of 2019, then increased again to fluctuate between about 48% and 50% from 2020 onward, indicating a dip and partial recovery in equity position.
Noncontrolling interests
Noncontrolling interests remained low and stable, ranging between 0.1% and 1.1% throughout the periods, showing minor decreases over time.
Total equity
Total equity followed a similar pattern to stockholders’ equity, declining from around 56.5% in early 2017 to about 45% by early 2020, then recovering and stabilizing near 49-50% through mid-2022.
Overall liability and equity composition
The data reveals that liabilities and equity allocations experienced shifts marked by an increase in current liabilities, a decline in long-term debt, and fluctuations in equity components. The increase in current liabilities and accrued obligations suggests a growth in near-term financial commitments. Concurrently, the reduction in long-term debt implies deleveraging over the longer horizon. Equity proportions declined initially but showed signs of recovery in recent years. The accumulated comprehensive loss exhibited volatility but tended to moderate towards the end. Overall, the company’s capital structure indicates dynamic adjustments between debt and equity elements with a cautious reduction in leverage and an increased emphasis on current liabilities.