Stock Analysis on Net
Stock Analysis on Net

Mosaic Co. (NYSE:MOS)

$22.49

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

Balance Sheet: Liabilities and Stockholders’ Equity

The balance sheet provides creditors, investors, and analysts with information on company resources (assets) and its sources of capital (its equity and liabilities). It normally also provides information about the future earnings capacity of a company assets as well as an indication of cash flows that may come from receivables and inventories.

Liabilities represents obligations of a company arising from past events, the settlement of which is expected to result in an outflow of economic benefits from the entity.

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Mosaic Co., consolidated balance sheet: liabilities and stockholders’ equity

US$ in thousands

Microsoft Excel
Dec 31, 2021 Dec 31, 2020 Dec 31, 2019 Dec 31, 2018 Dec 31, 2017
Short-term debt
Current maturities of long-term debt
Structured accounts payable arrangements
Accounts payable
Accrued dividends
Payroll and employee benefits
Asset retirement obligations
Customer prepayments
Accrued income and other taxes
Short-term operating lease obligation
Servicing liability
Other
Accrued liabilities
Current liabilities
Long-term debt, less current maturities
Deferred income taxes
Asset retirement obligations
Long-term operating lease obligation
Accrued pension and postretirement benefits
Unrecognized tax benefits
Other
Other noncurrent liabilities
Noncurrent liabilities
Total liabilities
Preferred stock, $0.01 par value, none issued and outstanding
Common stock, $0.01 par value
Capital in excess of par value
Retained earnings
Accumulated other comprehensive loss
Total Mosaic stockholders’ equity
Non-controlling interests
Total equity
Total liabilities and equity

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).

Short-term debt
Short-term debt had a moderate increase from 2017 to 2019, dramatically dropped in 2020, then surged extremely in 2021, reaching a peak significantly higher than prior years.
Current maturities of long-term debt
This liability fluctuated over the years, decreasing markedly in 2018, recovering modestly in 2019, followed by a sharp increase in 2020 and 2021, indicating rising short-term debt obligations.
Structured accounts payable arrangements
Structured accounts payable steadily increased from 2017 through 2019, declined in 2020, but rebounded in 2021 to the highest level within the observed period.
Accounts payable
Accounts payable generally trended upward, except for a dip in 2019. The figure reached its highest value in 2021, reflecting increased payable liabilities on the balance sheet.
Accrued dividends and payroll and employee benefits
Accrued dividends increased gradually with a considerable jump in 2021. Payroll and employee benefits showed growth overall, with some volatility between 2018 and 2019, and a recovery thereafter.
Asset retirement obligations
Short-term asset retirement obligations increased consistently each year, while noncurrent obligations also showed a rising trend, indicating growing long-term liabilities for asset retirement.
Customer prepayments and accrued income and other taxes
Customer prepayments steadily increased, with a notable acceleration in 2021. Accrued income and other taxes experienced substantial growth, especially from 2017 to 2018 and further significant increases through 2021.
Short-term operating lease obligation and servicing liability
Short-term operating lease obligations appeared from 2019 onwards, showing a slight decline after 2019, while a servicing liability was first reported in 2021.
Other current liabilities and accrued liabilities
Both categories displayed overall growth across the period, with accrued liabilities showing substantial and fairly consistent increases, particularly steep in 2021.
Current liabilities and long-term debt (less current maturities)
Current liabilities rose steadily, with a marked surge in 2021. Conversely, long-term debt (excluding current maturities) declined continuously from 2017 to 2021, suggesting a reduction in longer-term debt obligations.
Deferred income taxes and other noncurrent liabilities
Deferred income taxes declined slightly over the years, while other noncurrent liabilities exhibited a strong upward trend, increasing significantly by 2021.
Long-term operating lease obligation
This liability was absent in the earlier years, introduced in 2019 with a peak that year, followed by a reduction in subsequent years.
Accrued pension and postretirement benefits and unrecognized tax benefits
Accrued pension benefits peaked in 2019, then gradually decreased. Unrecognized tax benefits increased notably in 2021 after relatively modest fluctuations in prior years.
Noncurrent liabilities and total liabilities
Noncurrent liabilities showed a declining trend from 2019 onwards, while total liabilities remained relatively stable until 2020 but rose substantially in 2021 to the highest level in the series.
Stockholders’ equity components
Common stock remained mostly stable at around $3,800, while capital in excess of par value peaked in 2018 and then fell significantly by 2021. Retained earnings fluctuated, declining in 2019 but recovering strongly by 2021. The accumulated other comprehensive loss increased steadily, indicating growing accumulated losses.
Total equity and total liabilities and equity
Total equity followed a similar pattern to stockholders' equity, showing a dip in 2019 followed by recovery and growth in 2021. The total of liabilities and equity increased overall, with a notable jump in 2021 that outpaced previous years' growth.