Common-Size Balance Sheet: Liabilities and Stockholders’ Equity
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ServiceNow Inc., common-size consolidated balance sheet: liabilities and stockholders’ equity
Based on: 10-K (reporting date: 2025-12-31), 10-K (reporting date: 2024-12-31), 10-K (reporting date: 2023-12-31), 10-K (reporting date: 2022-12-31), 10-K (reporting date: 2021-12-31).
The composition of liabilities and stockholders’ equity exhibits notable shifts over the five-year period. A consistent decline in the proportion of total liabilities is observed, decreasing from 65.78% in 2021 to 50.21% in 2025. This decrease is accompanied by a corresponding increase in the proportion of stockholders’ equity, rising from 34.22% to 49.79% over the same timeframe. Within both liabilities and equity sections, several specific items demonstrate significant trends.
- Current Liabilities
- Current liabilities, representing the largest portion of total liabilities, demonstrate a steady decrease from 45.83% in 2021 to 40.11% in 2025. The most substantial component of current liabilities, the current portion of deferred revenue, also follows a declining trend, moving from 35.53% in 2021 to 31.93% in 2025. A reduction is also seen in the current portion of operating lease liabilities, decreasing from 0.76% to 0.43%.
- Long-Term Liabilities
- Long-term liabilities show a more pronounced decrease than current liabilities. The percentage of long-term liabilities to total liabilities and stockholders’ equity declines from 19.95% in 2021 to 10.10% in 2025. This reduction is primarily driven by a decrease in long-term debt, net, less current portion, which falls from 13.74% to 5.73% over the period. Operating lease liabilities, less current portion, also contribute to this decline, decreasing from 5.15% to 3.07%.
- Stockholders’ Equity Components
- Significant changes are observed within stockholders’ equity. Additional paid-in capital increases from 33.94% in 2021 to 41.27% in 2025, indicating potential equity issuances or stock-based compensation. Retained earnings experience substantial growth, moving from -0.04% in 2021 to 20.13% in 2025, suggesting increasing profitability. Treasury stock is initially absent but becomes a negative component, growing from -3.08% in 2023 to -11.69% in 2025, which implies share repurchases. Accumulated other comprehensive income (loss) fluctuates, starting at 0.31%, becoming negative (-0.77%) in 2022, and then stabilizing near zero.
- Other Liabilities & Equity
- Several smaller liability accounts exhibit relatively stable percentages, with minor fluctuations. Accounts payable, taxes payable, and other employee-related liabilities remain within a narrow range throughout the period. The "Other" liability category shows some volatility, increasing to 2.44% in 2023 before decreasing to 2.19% in 2025. Common stock remains a negligible percentage of the total, becoming present only in 2025.
Overall, the observed trends suggest a strengthening financial position, characterized by a decreasing reliance on debt financing and a growing equity base. The increase in retained earnings is a positive indicator of profitability, while the share repurchase program, as evidenced by the growing treasury stock balance, suggests confidence in the company’s future prospects.