Common-Size Balance Sheet: Liabilities and Stockholders’ Equity
Quarterly Data
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- Balance Sheet: Assets
- Balance Sheet: Liabilities and Stockholders’ Equity
- Common-Size Balance Sheet: Assets
- DuPont Analysis: Disaggregation of ROE, ROA, and Net Profit Margin
- Enterprise Value to EBITDA (EV/EBITDA)
- Price to FCFE (P/FCFE)
- Selected Financial Data since 2005
- Operating Profit Margin since 2005
- Debt to Equity since 2005
- Analysis of Revenues
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Union Pacific Corp., common-size consolidated balance sheet: liabilities and stockholders’ equity (quarterly data)
Based on: 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).
- Accounts payable and other current liabilities
- The ratio of accounts payable and other current liabilities to total liabilities and common shareholders’ equity exhibited fluctuations within a narrow range, starting at 5.03% in March 2020 and generally remaining between approximately 5.0% and 6.0%. There was a noticeable peak at 6.09% in March 2022, followed by a decline and subsequent stabilization near 5.5% to 5.8% towards mid-2025.
- Debt due within one year
- Short-term debt as a percentage of total liabilities and equity showed considerable volatility. It began at 2.43% in March 2020, reached highs near 3.9% in early 2023, dropped to around 1.07% by mid-2024, and then rose again to approximately 3.7% by mid-2025. This pattern suggests periodic refinancing or variable short-term debt management strategies.
- Current liabilities
- Current liabilities represented a fluctuating portion of the capital structure, generally oscillating between 7.4% and 9.4%. A marked increase occurred in the 2021 to early 2022 period, peaking at 9.41% in June 2025, indicating increased short-term obligations or payable balances relative to the total capital base.
- Debt due after one year
- Long-term debt hovered mostly in the 40-48% range, with a rising trend from March 2020 (42.38%) through late 2022 (approximately 48%) and then a gradual moderate decrease towards mid-2025 (around 44%). This persistent high level of long-term liabilities indicates a consistent reliance on extended financing.
- Noncurrent operating lease liabilities
- Noncurrent operating lease liabilities remained relatively stable but showed a gradual decline from 2.15% in early 2020 to about 1.11%-1.21% by 2024-2025, possibly reflecting lease term expirations or renegotiations reducing the overall lease liability burden.
- Deferred income taxes
- Deferred income taxes stayed fairly stable, fluctuating narrowly between 19.0% and 20.0% of total liabilities and equity. This suggests consistent tax-related timing differences and no major structural changes in tax liabilities over the analyzed periods.
- Other long-term liabilities
- Other long-term liabilities exhibited moderate stability, generally remaining between 2.5% and 3.4%, with a modest decline seen in the latter periods, indicating a slight reduction in miscellaneous noncurrent obligations.
- Long-term liabilities Overall
- Combining debt and other noncurrent obligations, long-term liabilities stayed consistently dominant within the capital structure, mostly ranging from approximately 66% to nearly 73%, peaking around late 2022 and gradually tapering thereafter. This denotes a strong emphasis on long-term financing sources.
- Total liabilities
- Total liabilities as a proportion of total capital steadily increased from about 74.3% in early 2020 to a peak around 82% in late 2022, and then showed a moderating decline toward 76% by mid-2025. The increase reflects a growing debt load or other liabilities relative to equity during the earlier periods, followed by some deleveraging or equity growth.
- Common shares, $2.50 par value
- The proportion of par value common shares relative to total capital exhibited a gradual decreasing trend from about 4.47% in March 2020 to around 4.06% by mid-2025, consistent with either share buybacks or a dilution of the par value component within total equity.
- Paid-in-surplus
- Paid-in surplus stayed relatively stable with slight cyclic fluctuations between about 6.5% and 8.0%, lacking a clear directional trend, suggesting steady capital contributions or equity adjustments over the years.
- Retained earnings
- Retained earnings increased markedly and steadily, rising from 79.43% in early 2020 to nearly 98.5% by mid-2025. This significant growth indicates consistent accumulation of earnings and reinvestment within the company, strengthening equity over time.
- Treasury stock
- Treasury stock as a negative component showed a clear increasing magnitude, moving from -62.67% in early 2020 to approximately -85.85% by mid-2025. This accumulating treasury stock suggests substantial share repurchases or retirements, offsetting the growth in retained earnings somewhat.
- Accumulated other comprehensive loss
- The accumulated other comprehensive loss was relatively minor and demonstrated a decreasing trend in negativity, moving from approximately -2.14% to around -1.01%. This indicates some improvement in comprehensive income elements outside retained earnings.
- Common shareholders’ equity
- Common equity percentage fluctuated from around 25.7% in early 2020 down to a trough near 18.5% in early 2022, then rose steadily to approximately 23.7% by mid-2025. The early decline suggests rising liabilities or changes in capital structure, followed by gradual equity recovery.
- Overall Capital Structure
- The total liabilities and common shareholders’ equity sum to 100% consistently across all periods. The data demonstrates a capital structure with a predominant reliance on long-term liabilities and retained earnings, balanced by significant treasury stock holdings which reduce net equity. Trends show heightened liabilities proportion through 2022 with subsequent slight deleveraging and an equity fortification through retained earnings and share management in the following years.