Stock Analysis on Net
Stock Analysis on Net

Twitter Inc. (NYSE:TWTR)

$22.49

This company has been moved to the archive! The financial data has not been updated since July 26, 2022.

Common-Size Balance Sheet: Liabilities and Stockholders’ Equity
Quarterly Data

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Twitter Inc., common-size consolidated balance sheet: liabilities and stockholders’ equity (quarterly data)

Microsoft Excel
Jun 30, 2022 Mar 31, 2022 Dec 31, 2021 Sep 30, 2021 Jun 30, 2021 Mar 31, 2021 Dec 31, 2020 Sep 30, 2020 Jun 30, 2020 Mar 31, 2020 Dec 31, 2019 Sep 30, 2019 Jun 30, 2019 Mar 31, 2019 Dec 31, 2018 Sep 30, 2018 Jun 30, 2018 Mar 31, 2018 Dec 31, 2017 Sep 30, 2017 Jun 30, 2017 Mar 31, 2017
Accounts payable
Accrued and other current liabilities
Convertible notes, short-term
Operating lease liabilities, short-term
Finance lease liabilities, short-term
Current liabilities
Convertible notes, long-term
Senior notes, long-term
Operating lease liabilities, long-term
Finance lease liabilities, long-term
Deferred and other long-term tax liabilities, net
Other long-term liabilities
Long-term liabilities
Total liabilities
Preferred stock, $0.000005 par value; none issued and outstanding
Common stock, $0.000005 par value
Additional paid-in capital
Treasury stock, at cost
Accumulated other comprehensive loss
Retained earnings (accumulated deficit)
Stockholders’ equity
Total liabilities and stockholders’ equity

Based on: 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), 10-K (reporting date: 2019-12-31), 10-Q (reporting date: 2019-09-30), 10-Q (reporting date: 2019-06-30), 10-Q (reporting date: 2019-03-31), 10-K (reporting date: 2018-12-31), 10-Q (reporting date: 2018-09-30), 10-Q (reporting date: 2018-06-30), 10-Q (reporting date: 2018-03-31), 10-K (reporting date: 2017-12-31), 10-Q (reporting date: 2017-09-30), 10-Q (reporting date: 2017-06-30), 10-Q (reporting date: 2017-03-31).

The analysis of the quarterly financial ratios reveals several key trends in the composition of liabilities and stockholders’ equity over the observed periods.

Current Liabilities
Current liabilities as a percentage of total liabilities and stockholders’ equity demonstrate fluctuations, notably peaking around 14.9% between mid to late 2018 and again in early 2021. The components such as accounts payable remain relatively stable, ranging roughly between 1.1% and 2.3%, while accrued and other current liabilities exhibit more variability, especially a spike to 11.58% in Q4 2021 before settling to lower levels.
Short-term convertible notes emerged starting Q4 2018 with percentages around 9%, declining gradually thereafter, highlighting a diminishing short-term debt component specialized in convertible debt instruments. Short-term operating lease liabilities show a modest increasing trend beginning 2019, reaching about 1.58% in late 2021 before decreasing slightly in 2022. Finance lease liabilities in the short term steadily decline toward null values after 2020, indicating the resolution or expiration of such obligations.
Long-Term Liabilities
Long-term liabilities demonstrate an overall upward trajectory from approximately 25% in 2017 to nearly 49% by mid-2022, reflecting increased leverage or long-term financial obligations. Convertible notes long-term, a major portion of these liabilities, exhibit variability with a downward dip in 2018 leading to a resurgence post-2020, peaking near 26%. Senior notes long-term appear from late 2019 onward around 5%, jumping notably to over 12% starting early 2022, signaling new debt issuances or reclassifications.
Operating lease liabilities long-term show gradual growth from 4.3% in 2019 to a substantial 9.44% by mid-2022, consistent with growing commitments under lease agreements. Finance lease liabilities long term decline and cease after early 2019, suggesting a shift in lease accounting or fulfillment of previous obligations.
Stockholders' Equity and Related Accounts
Stockholders’ equity percentages fluctuate notably, dropping from high 60s in early years to lower 40s by 2022, consistent with rising liabilities. Additional paid-in capital steadily declines from over 107% in 2017 to near 49% in early 2022, indicating either share repurchases, adjustments for equity-based payments, or changes in equity structure. Treasury stock recorded a minor negative impact in select quarters, suggesting modest share buyback activities.
Retained earnings display significant volatility and a trend toward less negative or slightly positive percentages halfway through the examined period, followed again by negative movements in later years. This indicates periods of profitability interspersed with losses or distributions impacting retained earnings. Accumulated other comprehensive loss worsens over time, moving from -0.89% in early 2017 to -1.48% by mid-2022, suggesting increasing unrealized losses or other comprehensive expense items.
Total Liabilities and Stockholders' Equity Composition
The total composition remains balanced at 100%, with liabilities increasing proportionally relative to equity in the later periods, particularly from 2019 onward. Total liabilities rose from around 32% in 2017 to over 56% by mid-2022, indicating greater financial leverage or obligations relative to equity base. Consequently, stockholders’ equity proportionate share declined, reflecting changes in capital structure or retained earnings adjustments.

In summary, the data reveals a trend toward increased leverage with growing long-term liabilities and fluctuating current liabilities. Stockholders’ equity components show decreases in contributions from additional paid-in capital and retained earnings, partially offset by rising liabilities. Lease liabilities, both operating and finance, show distinct patterns reflecting accounting changes and asset financing decisions. The overall financial structure indicates shifting risk profiles and capital strategies over the period analyzed.