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 Income Statement
- Common-Size Balance Sheet: Assets
- Price to FCFE (P/FCFE)
- Return on Equity (ROE) since 2008
- Debt to Equity since 2008
- Price to Earnings (P/E) since 2008
- Price to Sales (P/S) since 2008
- Analysis of Debt
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Visa Inc., common-size consolidated balance sheet: liabilities and stockholders’ equity (quarterly data)
Based on: 10-Q (reporting date: 2023-03-31), 10-Q (reporting date: 2022-12-31), 10-K (reporting date: 2022-09-30), 10-Q (reporting date: 2022-06-30), 10-Q (reporting date: 2022-03-31), 10-Q (reporting date: 2021-12-31), 10-K (reporting date: 2021-09-30), 10-Q (reporting date: 2021-06-30), 10-Q (reporting date: 2021-03-31), 10-Q (reporting date: 2020-12-31), 10-K (reporting date: 2020-09-30), 10-Q (reporting date: 2020-06-30), 10-Q (reporting date: 2020-03-31), 10-Q (reporting date: 2019-12-31), 10-K (reporting date: 2019-09-30), 10-Q (reporting date: 2019-06-30), 10-Q (reporting date: 2019-03-31), 10-Q (reporting date: 2018-12-31), 10-K (reporting date: 2018-09-30), 10-Q (reporting date: 2018-06-30), 10-Q (reporting date: 2018-03-31), 10-Q (reporting date: 2017-12-31), 10-K (reporting date: 2017-09-30), 10-Q (reporting date: 2017-06-30), 10-Q (reporting date: 2017-03-31), 10-Q (reporting date: 2016-12-31).
- Accounts payable
- Generally remained stable as a percentage of total liabilities and equity, fluctuating mostly between 0.16% and 0.32%. Notably, there was an increase to 0.4% in December 2022 followed by a slight decline to 0.3% in March 2023.
- Settlement payable
- Exhibited notable volatility across quarters, with occasional sharp increases such as 5.43% in December 2018 and 5.72% in December 2019. After early 2020 lows around 2.15%, the ratio gradually increased again to 4.18% by December 2022, somewhat stabilizing near 3.5% in early 2023.
- Customer collateral
- Showed a steady upward trend over the period, rising from around 1.59% in late 2016 to above 3.16% by March 2023, reflecting an increasing proportion of this item relative to total liabilities and equity.
- Accrued compensation and benefits
- Displayed cyclical fluctuations within the range of approximately 0.58% to 1.59%, with higher values typically concentrated in 2021 and 2022, indicating possible growth in compensation-related liabilities.
- Client incentives
- Presented a consistent increasing trend, rising from 2.95% at the end of 2016 to 7.82% by Q1 2023, more than doubling in relative size, which could suggest growing expenditure or accruals related to client incentives.
- Accrued liabilities
- Generally trended upward, increasing from around 2.44% in late 2016 to over 4.18% in early 2023, suggesting a rise in accrued expenses within the company's liabilities.
- Deferred purchase consideration
- Data is limited, but when available, levels were around 1.8-1.9%, without clear trend due to intermittent reporting.
- Current maturities of debt
- Showed irregular data but a general increase toward 2019 (up to 5.49%) before a decrease to around 2.63% in mid-2022. Missing data in several quarters restricts full trend analysis.
- Accrued litigation
- Maintained a narrow range mostly between 1% and 2%, exhibiting minimal volatility over the period, signifying relatively stable litigation-related liabilities.
- Current liabilities
- Experienced growth from about 12.45% in late 2017 to a range fluctuating between 22% and 24.4% in the 2021-2023 period, indicating an increasing share of short-term obligations within total liabilities and equity.
- Long-term debt, excluding current maturities
- Remained sizable and relatively stable, hovering mainly between 22% and 26% from 2016 through 2021, with a gradual decline toward the 21%-24% range by early 2023, suggesting manageable long-term debt levels relative to the total.
- Deferred tax liabilities
- Fluctuated moderately between approximately 6% and 9%, with a tendency toward the lower end of the range after 2017, reflecting a somewhat stable tax-related deferred liability position.
- Other liabilities
- Gradually increased from below 2% in 2016 to a range around 3.5%-5% in subsequent years, indicating a growing proportion of miscellaneous liabilities within total liabilities and equity.
- Non-current liabilities
- Showed initial growth until 2017-2018 around 37%, followed by a decline to about 33%-34% in the early 2020s, indicating a slight reduction in the relative weight of long-term liabilities over time.
- Total liabilities
- Remained just above 50% for most periods, with a gradual increase from roughly 50% in 2016 to peaks near 58% in 2022, before a minor decline in early 2023, suggesting a moderately rising overall leverage.
- Convertible preferred stock
- Displayed a persistent and steady decline from 9% in 2016 to about 2.17% in early 2023, reflecting a significant reduction in preferred stock as a part of total liabilities and equity.
- Common stock and paid-in capital
- Declined slightly from approximately 27% in 2016 to about 23% in 2023, indicating a subtle decrease in the relative proportion of this equity component.
- Treasury stock
- Reported only at the start (negative 0.27%), with no further data; analysis not possible.
- Right to recover for covered losses
- Remained a minor negative component close to zero throughout the period, fluctuating slightly without material impact on overall equity structure.
- Accumulated income
- Trended upward steadily from approximately 16.56% in late 2016 to over 20% by early 2023, indicating continued earnings retention and accumulation within equity.
- Investment securities
- Remained negligible as a proportion, fluctuating near zero with minor negative values in later years, suggesting minimal influence on total equity composition.
- Defined benefit pension and other postretirement plans
- Consistently presented as a small negative percentage, indicating a slight net liability position related to these plans with stability over time.
- Derivative instruments
- Exhibited volatility, shifting between small positive and negative percentages, without a clear long-term trend, reflecting fluctuating derivative asset/liability impacts.
- Foreign currency translation adjustments
- Highly variable during the observed periods, swinging from significant negatives to positives and back, indicating exposure to currency fluctuation impacts on equity.
- Accumulated other comprehensive income (loss), net
- Mirrored the volatility of foreign currency adjustments, with values ranging from positive 2.5% in early 2018 to negative values near -2.77% in late 2022, showing broad swings in comprehensive income components.
- Equity
- Generally declined from about 50% in 2016 to a low near 41.5% in late 2022 before a slight recovery approaching 44.45% in early 2023, reflecting a modest reduction in equity share relative to total liabilities and equity over the full period analyzed.
- Total liabilities and equity
- Maintained at 100% consistently as expected, confirming that component percentages collectively encompass the whole capital structure.