Common-Size Balance Sheet: Liabilities and Stockholders’ Equity
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Nike Inc., common-size consolidated balance sheet: liabilities and stockholders’ equity
Based on: 10-K (reporting date: 2024-05-31), 10-K (reporting date: 2023-05-31), 10-K (reporting date: 2022-05-31), 10-K (reporting date: 2021-05-31), 10-K (reporting date: 2020-05-31), 10-K (reporting date: 2019-05-31).
- Current Portion of Long-Term Debt
- The proportion fluctuated notably over the years, showing very low values in most periods except for spikes in 2022 and 2024, indicating increased short-term obligations from long-term debt during these years.
- Notes Payable
- Remained relatively stable at low levels except for a significant jump in 2020 followed by a quick return to minimal percentages, suggesting a temporary short-term borrowing increase during 2020.
- Accounts Payable
- Exhibited a declining trend from 2019 to 2020, followed by modest fluctuations but generally remained between about 7% and 8%, reflecting stable supplier-related obligations over time.
- Current Portion of Operating Lease Liabilities
- Introduced in 2020 with a steady decline into 2022, then a slight rise through 2024, indicating adjustments in short-term lease liabilities with some recovery in recent years.
- Compensation and Benefits, Excluding Taxes
- Decreased from 2019 to 2022, reaching the lowest point in 2022, followed by an increase in 2023 and a drop again in 2024, suggesting variability in payroll-related liabilities.
- Sales-Related Reserves
- Showed a consistent decrease from 2019 to 2022, then a rebound through 2024, indicating initial reduction in sales reserve liabilities with a recent increase possibly due to higher sales or revised reserve policies.
- Endorsement Compensation and Dividends Payable
- Both items appeared starting from 2022, with endorsement compensation and dividends payable showing slight upward trends through 2024, representing emerging or recognized liabilities in these categories.
- Allowance for Expected Loss on Sale
- Data was available only between 2020 and 2022 and showed a declining trend, suggesting a reduction in expected losses related to sales during that period, with no data after 2022.
- Other Current Liabilities
- Displayed a declining trend from 2019 through 2023, stabilizing slightly in 2024, reflecting decreasing miscellaneous current obligations.
- Accrued Liabilities
- Exhibited a steady decrease from 2019 to 2024, indicating progressive management or reduction of accrued expenses.
- Income Taxes Payable
- Generally low percentages with fluctuations; it dropped sharply in 2020, then remained below 1% until a notable increase in 2024, suggesting variable tax obligations.
- Current Liabilities (Aggregate)
- Decreased significantly from 2019 to 2023, followed by a rise in 2024, indicating a reduction in short-term liabilities over most of the period with a reversal in the last year.
- Long-Term Debt Excluding Current Portion
- Rose sharply from 2019 to 2020, then declined steadily through 2024, showing initial increased reliance on long-term debt with subsequent repayments or restructuring.
- Operating Lease Liabilities Excluding Current Portion
- Decreased consistently from 2020 to 2024, reflecting declining long-term lease obligations.
- Deferred Income Taxes and Other Liabilities
- Demonstrated a decreasing trend from 2019 to 2022 with stabilization thereafter, indicating lower deferred tax liabilities and other non-current obligations.
- Non-Current Liabilities (Aggregate)
- Experienced a sharp increase in 2020 followed by a steady decline through 2024, suggesting temporary growth in long-term liabilities which were reduced over time.
- Total Liabilities
- Grew markedly in 2020, then declined steadily, stabilizing around 62% from 2022 through 2024, showing an overall dominant but moderated liability position in the capital structure.
- Common Stock at Stated Value
- Remained negligible and constant throughout all periods, reflecting minimal changes in stated common stock value.
- Capital in Excess of Stated Value
- Declined from 2019 to 2020, then showed a continuous increase through 2024, indicating growth in additional paid-in capital over the later years.
- Accumulated Other Comprehensive Income (Loss)
- Experienced a loss position in 2020 and 2021, but recovered to positive figures by 2022 with a slight downward movement afterward, reflecting fluctuations in unrealized gains or losses.
- Retained Earnings (Deficit)
- Shifted from positive in 2019 to a deficit in 2020, then recovered strongly in 2021 and 2022 before falling again in 2023 and 2024, indicating variability in accumulated profitability or dividend payments.
- Shareholders’ Equity
- Declined sharply in 2020, followed by a recovery in 2021 and 2022, then slightly decreased in 2023 with a modest increase in 2024, showing resilience in equity base after a significant dip.
- Total Liabilities and Shareholders’ Equity
- Consistently at 100% by definition, serving as the basis for percentage calculations.