Common-Size Balance Sheet: Liabilities and Stockholders’ Equity
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- Balance Sheet: Assets
- Analysis of Liquidity Ratios
- Analysis of Solvency Ratios
- Analysis of Reportable Segments
- Enterprise Value (EV)
- Enterprise Value to FCFF (EV/FCFF)
- Present Value of Free Cash Flow to Equity (FCFE)
- Operating Profit Margin since 2005
- Return on Assets (ROA) since 2005
- Total Asset Turnover since 2005
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Based on: 10-K (reporting date: 2026-05-31), 10-K (reporting date: 2025-05-31), 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).
The financial structure exhibits a significant transition from a period of high leverage and negative equity toward a more stable and equity-funded capital base. Total liabilities peaked in 2022 at 105.28% of total assets and liabilities, subsequently declining to 83.55% by 2026. This downward trend in total liabilities is mirrored by a corresponding recovery in stockholders' equity, which evolved from a deficit of -5.28% in 2022 to a positive 16.45% by 2026.
- Long-Term Debt and Non-Current Liabilities
- Non-current liabilities represent the largest portion of the balance sheet, though their relative weight has decreased over the analyzed period. Notes payable and other borrowings, non-current, peaked at 65.98% in 2022 before trending downward to 46.74% by 2026. This indicates a strategic reduction in long-term debt reliance. Conversely, non-current operating lease liabilities have grown substantially, rising from 1.62% in 2021 to 10.18% in 2026, suggesting a shift in how assets are acquired or managed.
- Stockholders' Equity and Retained Earnings
- A marked improvement in the equity position is evident. The accumulated deficit, which reached a high of -28.67% in 2022, narrowed significantly to -1.65% by 2026. This reduction in the deficit is the primary driver behind the restoration of total stockholders' equity. Common stock and additional paid-in capital remained relatively stable between 20% and 24% for most of the period, before decreasing to 16.52% in 2026.
- Current Liability Dynamics
- Current liabilities showed moderate volatility, peaking at 22.38% in 2024 before settling at 15.96% in 2026. Within this category, deferred revenues have seen a gradual decline from a peak of 7.65% in 2022 to 3.79% in 2026. Accounts payable showed a steady increase toward the end of the period, rising from 0.57% in 2021 to 4.19% in 2026, while short-term notes payable fluctuated without a definitive long-term trend, ending at 2.75%.
- Other Liability Trends
- Income taxes payable decreased consistently from a high of 11.17% in 2022 to 4.50% in 2026. Other non-current liabilities also trended downward from 8.03% in 2021 to 3.48% in 2026. The introduction of mandatory convertible preferred stock in 2026 at 1.89% indicates a diversification of the company's financing instruments.