Stock Analysis on Net

Visa Inc. (NYSE:V)

$19.99

Adjustments to Financial Statements

Microsoft Excel

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Adjustments to Total Assets

Visa Inc., adjusted total assets

US$ in millions

Microsoft Excel
Sep 30, 2021 Sep 30, 2020 Sep 30, 2019 Sep 30, 2018 Sep 30, 2017 Sep 30, 2016
As Reported
Total assets
Adjustments
Add: Operating lease right-of-use asset (before adoption of FASB Topic 842)1
Less: Net deferred tax assets (reflected in Other assets)2
After Adjustment
Adjusted total assets

Based on: 10-K (reporting date: 2021-09-30), 10-K (reporting date: 2020-09-30), 10-K (reporting date: 2019-09-30), 10-K (reporting date: 2018-09-30), 10-K (reporting date: 2017-09-30), 10-K (reporting date: 2016-09-30).

1 Operating lease right-of-use asset (before adoption of FASB Topic 842). See details »

2 Net deferred tax assets (reflected in Other assets). See details »


Adjustments to Total Liabilities

Visa Inc., adjusted total liabilities

US$ in millions

Microsoft Excel
Sep 30, 2021 Sep 30, 2020 Sep 30, 2019 Sep 30, 2018 Sep 30, 2017 Sep 30, 2016
As Reported
Total liabilities
Adjustments
Add: Operating lease liability (before adoption of FASB Topic 842)1
Less: Deferred tax liabilities2
After Adjustment
Adjusted total liabilities

Based on: 10-K (reporting date: 2021-09-30), 10-K (reporting date: 2020-09-30), 10-K (reporting date: 2019-09-30), 10-K (reporting date: 2018-09-30), 10-K (reporting date: 2017-09-30), 10-K (reporting date: 2016-09-30).

1 Operating lease liability (before adoption of FASB Topic 842). See details »

2 Deferred tax liabilities. See details »


Adjustments to Stockholders’ Equity

Visa Inc., adjusted equity

US$ in millions

Microsoft Excel
Sep 30, 2021 Sep 30, 2020 Sep 30, 2019 Sep 30, 2018 Sep 30, 2017 Sep 30, 2016
As Reported
Equity
Adjustments
Less: Net deferred tax assets (liabilities)1
After Adjustment
Adjusted equity

Based on: 10-K (reporting date: 2021-09-30), 10-K (reporting date: 2020-09-30), 10-K (reporting date: 2019-09-30), 10-K (reporting date: 2018-09-30), 10-K (reporting date: 2017-09-30), 10-K (reporting date: 2016-09-30).

1 Net deferred tax assets (liabilities). See details »


Adjustments to Capitalization Table

Visa Inc., adjusted capitalization table

US$ in millions

Microsoft Excel
Sep 30, 2021 Sep 30, 2020 Sep 30, 2019 Sep 30, 2018 Sep 30, 2017 Sep 30, 2016
As Reported
Current maturities of debt
Long-term debt, excluding current maturities
Total reported debt
Equity
Total reported capital
Adjustments to Debt
Add: Operating lease liability (before adoption of FASB Topic 842)1
Add: Current portion of operating lease liabilities (included in Accrued liabilities)2
Add: Long-term portion of operating lease liabilities (included in Other liabilities)3
Adjusted total debt
Adjustments to Equity
Less: Net deferred tax assets (liabilities)4
Adjusted equity
After Adjustment
Adjusted total capital

Based on: 10-K (reporting date: 2021-09-30), 10-K (reporting date: 2020-09-30), 10-K (reporting date: 2019-09-30), 10-K (reporting date: 2018-09-30), 10-K (reporting date: 2017-09-30), 10-K (reporting date: 2016-09-30).

1 Operating lease liability (before adoption of FASB Topic 842). See details »

2 Current portion of operating lease liabilities (included in Accrued liabilities). See details »

3 Long-term portion of operating lease liabilities (included in Other liabilities). See details »

4 Net deferred tax assets (liabilities). See details »


Adjustments to Reported Income

Visa Inc., adjusted net income

US$ in millions

Microsoft Excel
12 months ended: Sep 30, 2021 Sep 30, 2020 Sep 30, 2019 Sep 30, 2018 Sep 30, 2017 Sep 30, 2016
As Reported
Net income
Adjustments
Add: Deferred income tax expense (benefit)1
Add: Other comprehensive income (loss), net of tax
After Adjustment
Adjusted net income

Based on: 10-K (reporting date: 2021-09-30), 10-K (reporting date: 2020-09-30), 10-K (reporting date: 2019-09-30), 10-K (reporting date: 2018-09-30), 10-K (reporting date: 2017-09-30), 10-K (reporting date: 2016-09-30).

1 Deferred income tax expense (benefit). See details »