Common-Size Balance Sheet: Liabilities and Stockholders’ Equity
Quarterly Data
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- Statement of Comprehensive Income
- Common-Size Balance Sheet: Assets
- Analysis of Solvency Ratios
- Analysis of Short-term (Operating) Activity Ratios
- Analysis of Long-term (Investment) Activity Ratios
- Common Stock Valuation Ratios
- Debt to Equity since 2005
- Total Asset Turnover since 2005
- Price to Earnings (P/E) since 2005
- Analysis of Revenues
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Nike Inc., common-size consolidated balance sheet: liabilities and stockholders’ equity (quarterly data)
Based on: 10-Q (reporting date: 2025-08-31), 10-K (reporting date: 2025-05-31), 10-Q (reporting date: 2025-02-28), 10-Q (reporting date: 2024-11-30), 10-Q (reporting date: 2024-08-31), 10-K (reporting date: 2024-05-31), 10-Q (reporting date: 2024-02-29), 10-Q (reporting date: 2023-11-30), 10-Q (reporting date: 2023-08-31), 10-K (reporting date: 2023-05-31), 10-Q (reporting date: 2023-02-28), 10-Q (reporting date: 2022-11-30), 10-Q (reporting date: 2022-08-31), 10-K (reporting date: 2022-05-31), 10-Q (reporting date: 2022-02-28), 10-Q (reporting date: 2021-11-30), 10-Q (reporting date: 2021-08-31), 10-K (reporting date: 2021-05-31), 10-Q (reporting date: 2021-02-28), 10-Q (reporting date: 2020-11-30), 10-Q (reporting date: 2020-08-31), 10-K (reporting date: 2020-05-31), 10-Q (reporting date: 2020-02-29), 10-Q (reporting date: 2019-11-30), 10-Q (reporting date: 2019-08-31).
- Current Portion of Long-Term Debt
- The percentage remained minimal through most of the periods, close to or at zero initially, but showed an increase beginning around early 2022, rising gradually from approximately 1.24% to about 2.65% by mid-2025. This indicates a growing portion of debt becoming due within the year.
- Notes Payable
- There was significant volatility in the percentage, with a high of over 1% in late 2019 followed by a sharp drop to almost negligible values for multiple quarters. From 2022 onwards, the figure stabilized at low levels around 0.01% to 0.04%, with a brief increase in early 2025. Overall, notes payable represent a minor component of the total liabilities and shareholders' equity.
- Accounts Payable
- A general downward trend was observed from 10.35% in mid-2019 to a low near 5.63% in mid-2021, followed by fluctuations and an upward movement toward about 10.1% by mid-2025. This suggests variations in operational payables behavior, possibly indicating changing supplier payment dynamics or purchasing activity.
- Current Portion of Operating Lease Liabilities
- The share remained relatively stable, fluctuating modestly between 1.42% and 1.63% from 2019 through 2020, gradually decreasing to around 1.04% in mid-2022, then slightly increasing again to about 1.37% by mid-2025. This reveals consistent short-term lease obligations with minor changes over time.
- Accrued Liabilities
- This item showed variability with a peak near 20.43% in early 2020, declining to roughly 14% to 16% in later periods. There was no clear long-term trend but rather oscillations indicating changing accrued expenses, which could be linked to operational or seasonal factors affecting accrued costs.
- Income Taxes Payable
- The ratio exhibited volatility, with values generally below 1% before 2021, but a distinct upward trend emerged from 2022, reaching nearly 2% by late 2024 and stabilizing thereafter. This increase suggests growing tax obligations relative to the company’s total liabilities and equity.
- Current Liabilities
- The proportion decreased from over 31% in early periods to roughly 21.81% in mid-2021, then gradually rose again to near 29.23% by mid-2025. This reflects fluctuations in short-term obligations, possibly linked to working capital management or short-term financing changes.
- Long-Term Debt, Excluding Current Portion
- A significant increase occurred around mid-2020, jumping from about 13% to over 30%, followed by a general decline to approximately 21% by 2024–2025. This pattern suggests a substantial issuance or reclassification of long-term debt around 2020, with subsequent repayments or restructuring reducing the relative amount.
- Operating Lease Liabilities, Excluding Current Portion
- The long-term lease obligations consistently declined from roughly 10.5% in early periods to about 6.8%–7% in recent years, demonstrating a reduction in long-term lease liabilities, possibly due to lease expirations or shifts in leasing policies.
- Deferred Income Taxes and Other Liabilities
- The share trended downward from over 10% in 2019 to approximately 6.5%–7% by 2025, indicating a decline in deferred tax liabilities and other non-current obligations relative to the company's total equity and liabilities.
- Non-Current Liabilities
- These experienced a marked increase in early 2020 from about 34% to nearly 48%, then decreased steadily to around 34.7% by mid-2025. The initial spike corresponds with the rise in long-term debt excluding current portion, indicating an increased leverage or deferred liabilities situation during that period with gradual normalization afterwards.
- Total Liabilities
- Overall liabilities as a portion of the total capital structure rose sharply to 74.3% in mid-2020, reflecting increased debt or other obligations, then declined to around 63.9% by mid-2025. This indicates a higher leveraging position starting in 2020, followed by a steady reduction but remaining elevated compared to pre-2020 levels.
- Common Stock at Stated Value
- This component was consistently minimal and stable across all periods at about 0.01%, reflecting no significant change in the par value portion of equity.
- Capital in Excess of Stated Value
- This equity component steadily increased from approximately 27.8% in 2019 to nearly 38.8% by mid-2025, indicating ongoing capital contributions or retained capital accumulation beyond par value, supporting growth or shareholder value enhancement.
- Accumulated Other Comprehensive Income (Loss)
- This metric fluctuated between gains and losses over the periods, with a negative low around -1.23% in 2020 and positive peaks of 1.55% in 2022. Recent values show minor losses or marginal gains near zero, suggesting variable other comprehensive income impacts such as foreign currency translation or pension adjustments.
- Retained Earnings (Deficit)
- Retained earnings displayed a decline over time, starting positive at about 6.56% in 2019, turning negative from early 2024 onward, reaching almost -1.99% by mid-2025. This trend indicates cumulative net losses or significant distributions reducing retained earnings relative to total capitalization.
- Shareholders’ Equity
- Equity fluctuated inversely with liabilities, declining sharply to about 25.7% in mid-2020 after which it recovered to around 38% by late 2021. Subsequently, the equity portion remained relatively stable between 36% and 38% through mid-2025, indicating a balanced capital structure despite fluctuations in retained earnings and liabilities.
- Total Liabilities and Shareholders’ Equity
- The sum consistently represents 100% by definition, serving as the base for the relative percentages of individual components analyzed.