Common-Size Balance Sheet: Liabilities and Stockholders’ Equity
Quarterly Data
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- Common-Size Income Statement
- Analysis of Liquidity Ratios
- DuPont Analysis: Disaggregation of ROE, ROA, and Net Profit Margin
- Enterprise Value to EBITDA (EV/EBITDA)
- Capital Asset Pricing Model (CAPM)
- Selected Financial Data since 2005
- Return on Assets (ROA) since 2005
- Total Asset Turnover since 2005
- Analysis of Revenues
- Analysis of Debt
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Sherwin-Williams Co., common-size consolidated balance sheet: liabilities and stockholders’ equity (quarterly data)
Based on: 10-Q (reporting date: 2025-09-30), 10-Q (reporting date: 2025-06-30), 10-Q (reporting date: 2025-03-31), 10-K (reporting date: 2024-12-31), 10-Q (reporting date: 2024-09-30), 10-Q (reporting date: 2024-06-30), 10-Q (reporting date: 2024-03-31), 10-K (reporting date: 2023-12-31), 10-Q (reporting date: 2023-09-30), 10-Q (reporting date: 2023-06-30), 10-Q (reporting date: 2023-03-31), 10-K (reporting date: 2022-12-31), 10-Q (reporting date: 2022-09-30), 10-Q (reporting date: 2022-06-30), 10-Q (reporting date: 2022-03-31), 10-K (reporting date: 2021-12-31), 10-Q (reporting date: 2021-09-30), 10-Q (reporting date: 2021-06-30), 10-Q (reporting date: 2021-03-31), 10-K (reporting date: 2020-12-31), 10-Q (reporting date: 2020-09-30), 10-Q (reporting date: 2020-06-30), 10-Q (reporting date: 2020-03-31).
- Short-term borrowings
- The percentage of short-term borrowings fluctuates notably across the periods, initially declining sharply to zero and then rising again. Peaks are observed around early 2022 and mid-2025, with values reaching above 7%, indicating periods of increased reliance on short-term financing.
- Accounts payable
- Accounts payable as a share of total liabilities and equity shows a gradual upward trend from 2020 to early 2022, peaking around 13.57%. Afterwards, it stabilizes in the vicinity of 9-11%, suggesting a relatively consistent level of obligations to suppliers over time.
- Compensation and taxes withheld
- This component exhibits moderate volatility, generally ranging between 2% to 3.7%. No clear directional trend is evident, but occasional spikes suggest temporary increases in payroll-related liabilities during certain quarters.
- Accrued taxes
- Accrued taxes remain relatively low and stable, typically under 1.5%, with minor fluctuations. Occasional small peaks and troughs reflect minor timing differences in tax liabilities.
- Current portion of long-term debt
- This item shows considerable variability, with some quarters showing no balance, while others rise sharply above 4%. The pattern indicates periodic repayments or reclassifications of long-term debt into current liabilities.
- Current portion of operating lease liabilities
- Operating lease liabilities as a current portion maintain consistent percentages around 1.8-2%, indicating stable lease-related obligations with minimal variation.
- Other accruals
- Other accruals remain fairly steady, mostly fluctuating in the 4-6% range. A gradual upward trend is apparent towards the later periods, possibly reflecting increased accrued expenses or liabilities not otherwise categorized.
- Current liabilities
- Current liabilities demonstrate an upward trend from early 2020 through 2022, peaking near 32.6%, followed by more moderate fluctuations around 28-32%. This trend suggests growing short-term obligations in the earlier periods and stabilization thereafter.
- Long-term debt, excluding current portion
- Long-term debt levels exhibit a declining trend overall, starting near 40% and decreasing to approximately 31-35% by mid-2025, interrupted by temporary rises. This indicates gradual debt reduction or shifts in capital structure strategy.
- Postretirement benefits other than pensions
- This liability shows a slow but steady decline from around 1.3% to below 0.5%, indicating a reduction in such benefits obligations over time.
- Deferred income taxes
- Deferred income tax liabilities gradually decrease from approximately 4.6% toward under 2.5%, suggesting changes in timing differences for tax obligations or tax planning outcomes.
- Long-term operating lease liabilities, excluding current portion
- These liabilities remain relatively stable around 6.0-7.1%, indicating consistent long-term lease commitments without significant variations.
- Other long-term liabilities
- Other long-term liabilities show a steady increase, growing from around 5.8% to over 10%, implying rising miscellaneous long-term obligations.
- Long-term liabilities (total)
- Aggregate long-term liabilities exhibit a downward trend from nearly 60% to approximately 50%. This suggests an overall reduction in long-term borrowing and obligations in relation to total liabilities and equity.
- Total liabilities
- Total liabilities as a proportion of the capital structure fluctuate between roughly 80% and 90%, with a minor declining tendency toward later periods. The company maintains a high leverage level, with liabilities constituting the large majority of financing.
- Common stock
- The proportion of common stock remains minimal and slightly decreases over time, moving from about 0.6% to below 0.4%, indicating only marginal changes in capital stock relative to total financing.
- Other capital
- Other capital shows a gradual upward trend from about 15.6% to near 19%, reflecting increasing additional paid-in capital or other equity components.
- Retained earnings
- Retained earnings grow substantially over the periods, rising from under 5% in early 2020 to over 33% by late 2025. This marks significant accumulation of earnings reinvested in the business, strengthening the equity base.
- Treasury stock, at cost
- Treasury stock steadily increases in absolute value (negative as a percentage), moving from approximately -0.5% to nearly -33%. This indicates consistent repurchasing of shares over time, reducing outstanding equity.
- Accumulated other comprehensive loss
- This line item fluctuates moderately around -2% to -4%, showing some variation in comprehensive income components outside of net earnings, without a clear long-term trend.
- Shareholders’ equity
- Shareholders’ equity demonstrates an increasing trend after a drop in early 2020, moving from below 12% to approximately 17% toward the end of the period. This reflects overall strengthening equity financed by retained earnings gains despite share repurchases.
- Total liabilities and shareholders’ equity
- By definition, this remains constant at 100% throughout the analyzed periods, serving as the base for the proportional analysis of the components.