Stock Analysis on Net
Stock Analysis on Net

Union Pacific Corp. (NYSE:UNP)

Common-Size Balance Sheet: Liabilities and Stockholders’ Equity

Union Pacific Corp., common-size consolidated balance sheet: liabilities and stockholders’ equity

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Dec 31, 2023 Dec 31, 2022 Dec 31, 2021 Dec 31, 2020 Dec 31, 2019
Accounts payable 1.28 1.20 1.18 0.98 1.21
Income and other taxes payable 1.02 0.96 1.30 1.02 0.80
Compensation-related accruals 0.79 1.43 1.03 0.54 0.60
Interest payable 0.58 0.58 0.52 0.52 0.47
Current operating lease liabilities 0.53 0.51 0.52 0.51 0.59
Accrued casualty costs 0.46 0.37 0.29 0.28 0.31
Equipment rents payable 0.15 0.17 0.15 0.16 0.16
Other 0.69 0.66 0.64 0.95 0.87
Accounts payable and other current liabilities 5.49% 5.87% 5.63% 4.97% 5.02%
Debt due within one year 2.12 2.56 3.41 1.71 2.04
Current liabilities 7.61% 8.43% 9.04% 6.69% 7.05%
Debt due after one year 46.41 48.36 43.39 41.12 38.82
Noncurrent operating lease liabilities 1.85 1.99 2.25 2.06 2.39
Deferred income taxes 19.55 19.91 19.95 19.63 19.44
Other long-term liabilities 2.55 2.73 3.07 3.33 2.90
Long-term liabilities 70.37% 72.98% 68.67% 66.14% 63.55%
Total liabilities 77.97% 81.42% 77.71% 72.82% 70.61%
Common shares, $2.50 par value 4.14 4.25 4.38 4.46 4.51
Paid-in-surplus 7.74 7.76 7.84 7.80 7.33
Retained earnings 92.49 89.97 86.66 82.26 78.81
Treasury stock -81.43 -82.51 -75.14 -64.78 -59.06
Accumulated other comprehensive loss -0.91 -0.89 -1.44 -2.55 -2.20
Common shareholders’ equity 22.03% 18.58% 22.29% 27.18% 29.39%
Total liabilities and common shareholders’ equity 100.00% 100.00% 100.00% 100.00% 100.00%

Based on: 10-K (reporting date: 2023-12-31), 10-K (reporting date: 2022-12-31), 10-K (reporting date: 2021-12-31), 10-K (reporting date: 2020-12-31), 10-K (reporting date: 2019-12-31).

Balance sheet item Description The company
Current liabilities Total obligations incurred as part of normal operations that are expected to be paid during the following twelve months or within one business cycle, if longer. Union Pacific Corp. current liabilities as a percentage of total liabilities and common shareholders’ equity decreased from 2021 to 2022 and from 2022 to 2023.
Long-term liabilities Amount of obligation due after one year or beyond the normal operating cycle, if longer. Union Pacific Corp. long-term liabilities as a percentage of total liabilities and common shareholders’ equity increased from 2021 to 2022 but then slightly decreased from 2022 to 2023 not reaching 2021 level.
Total liabilities Sum of the carrying amounts as of the balance sheet date of all liabilities that are recognized. Liabilities are probable future sacrifices of economic benefits arising from present obligations of an entity to transfer assets or provide services to other entities in the future. Union Pacific Corp. total liabilities as a percentage of total liabilities and common shareholders’ equity increased from 2021 to 2022 but then slightly decreased from 2022 to 2023 not reaching 2021 level.
Common shareholders’ equity Total of all stockholders’ equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity stockholders’ equity attributable to the parent excludes the amount of stockholders’ equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity. Union Pacific Corp. common shareholders’ equity as a percentage of total liabilities and common shareholders’ equity decreased from 2021 to 2022 but then increased from 2022 to 2023 not reaching 2021 level.