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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- Cash Flow Statement
- Analysis of Short-term (Operating) Activity Ratios
- Analysis of Long-term (Investment) Activity Ratios
- Enterprise Value to FCFF (EV/FCFF)
- Price to FCFE (P/FCFE)
- Return on Equity (ROE) since 2005
- Return on Assets (ROA) since 2005
- Current Ratio since 2005
- Total Asset Turnover since 2005
- Price to Operating Profit (P/OP) since 2005
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Based on: 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), 10-K (reporting date: 2020-05-31).
- Current Liabilities
- The current liabilities demonstrate volatility over the examined periods. Notes payable and other borrowings, current, increased sharply from 2,371 million USD in 2020 to 8,250 million USD in 2021, then fluctuated before peaking at 10,605 million USD in 2024 and declining to 7,271 million USD in 2025. Accounts payable more than doubled from 637 million USD in 2020 to 1,317 million USD by 2022, before sharply rising again to 5,113 million USD in 2025. Accrued compensation and related benefits increased from 1,453 million USD in 2020 to 2,243 million USD in 2025, showing a relatively steady upward trend with minor fluctuations. Deferred revenues showed a steady growth trajectory from 8,002 million USD in 2020 to 9,387 million USD in 2025. Other current liabilities fluctuated, initially decreasing but then climbing from 4,737 million USD in 2020 to 8,372 million USD in 2025. The introduction of finance lease liabilities, current, at 257 million USD was noted only in the latest period. Overall, total current liabilities grew significantly from 17,200 million USD in 2020 to 32,643 million USD in 2025, reflecting increasing short-term obligations.
- Non-Current Liabilities
- Non-current liabilities exhibited a generally increasing pattern with some fluctuation. Notes payable and other borrowings, non-current, increased from 69,226 million USD in 2020, peaking at 86,420 million USD in 2023 but fell to 76,264 million USD in 2024 and then rose again to 85,297 million USD in 2025. Income taxes payable steadily decreased from 12,463 million USD in 2020 to 10,269 million USD in 2025. Operating lease liabilities, non-current, showed a strong upward trend, rising from 1,523 million USD in 2020 to 11,536 million USD in 2025, reflecting a growing long-term lease obligation. Finance lease liabilities, non-current, appeared only in the last period amounting to 2,677 million USD. Other non-current liabilities spiked dramatically to 10,533 million USD in 2021, then declined steadily to 4,970 million USD in 2025. Total non-current liabilities increased overall from 85,521 million USD in 2020 to 114,749 million USD in 2025, indicating rising long-term financial commitments.
- Total Liabilities
- Total liabilities exhibited consistent growth, increasing from 102,721 million USD in 2020 to 147,392 million USD in 2025. This reflects an overall expansion in the company’s obligations over the period, with notable contributions from both current and non-current liabilities, particularly long-term borrowings and lease liabilities.
- Stockholders’ Equity
- Stockholders’ equity displayed significant variability. Common stock and additional paid-in capital steadily increased from 26,486 million USD in 2020 to 37,107 million USD in 2025, suggesting continued equity funding or retained earnings contribution. The accumulated deficit widened notably from -12,696 million USD in 2020 to a peak deficit of -31,336 million USD in 2022, before recovering to -15,481 million USD by 2025, indicating periods of net losses followed by gradual improvement. Accumulated other comprehensive loss remained relatively stable with minor fluctuations, showing a net loss decrease from -1,716 million USD in 2020 to -1,175 million USD in 2025. The total stockholders’ equity shifted from a positive 12,074 million USD in 2020 to a negative position of -6,220 million USD in 2022, then recovered to a positive 20,451 million USD in 2025. Noncontrolling interests showed minor variations, maintaining a stable range between 452 million USD and 714 million USD. Overall, the equity structure indicates recovery after a challenging period with a deficit reversing into positive equity in recent years.
- Total Liabilities and Stockholders’ Equity
- The total combined value of liabilities and stockholders’ equity rose from 115,438 million USD in 2020 to 168,361 million USD in 2025. This steady increase is indicative of overall growth in the company’s capital structure and balance sheet size over the period analyzed.