Common-Size Balance Sheet: Liabilities and Stockholders’ Equity
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e.l.f. Beauty, Inc. pages available for free this week:
- Income Statement
- Cash Flow Statement
- Analysis of Long-term (Investment) Activity Ratios
- DuPont Analysis: Disaggregation of ROE, ROA, and Net Profit Margin
- Common Stock Valuation Ratios
- Capital Asset Pricing Model (CAPM)
- Present Value of Free Cash Flow to Equity (FCFE)
- Total Asset Turnover since 2016
- Analysis of Revenues
- Aggregate Accruals
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e.l.f. Beauty, Inc., common-size consolidated balance sheet: liabilities and stockholders’ equity
Based on: 10-K (reporting date: 2024-03-31), 10-K (reporting date: 2023-03-31), 10-K (reporting date: 2022-03-31), 10-K (reporting date: 2021-03-31), 10-K (reporting date: 2020-03-31).
- Current portion of long-term debt and finance lease obligations
- This ratio showed a decline from 2.77% in 2020 to a low of 0.94% in 2023, followed by a sharp increase to 8.88% in 2024, indicating fluctuating short-term debt obligations relative to total liabilities and equity.
- Accounts payable
- There was a steady increase from 2.73% in 2020 to 7.18% in 2024, suggesting rising outstanding payments to suppliers as a percentage of total liabilities and equity.
- Accrued expenses
- Accrued expenses increased from 2.76% in 2020 to a peak of 4.37% in 2021, then gradually declined to 3.35% by 2024, reflecting some variability but an overall moderate fluctuation.
- Accrued inventory
- Data is only available for 2023 and 2024, showing an increase from 0.22% to 1.46%, indicating growing inventory-related liabilities in the recent periods.
- Accrued marketing
- Only recorded in 2023 and 2024, this item decreased from 3.99% to 2.59%, suggesting reduced marketing expenses accrued relative to total liabilities and equity.
- Current portion of operating lease liabilities
- This remained relatively stable but gradually decreased from 0.68% in 2020 down to 0.62% in 2024, indicating a slight reduction in short-term operating lease obligations.
- Accrued compensation
- A slight increase from 2.11% in 2020 to 2.33% in 2022 was followed by a decline to 1.54% in 2024, reflecting changes in employee-related accruals over the period.
- Taxes payable
- Recorded from 2022 onwards, taxes payable showed a steady increase from 0.43% to 0.51%, indicating a moderate rise in tax obligations as a portion of total liabilities and equity.
- Other current liabilities
- This item peaked at 1.02% in 2021 but decreased to 0.35% by 2024, suggesting a minor fluctuation with an overall decline in miscellaneous short-term liabilities.
- Accrued expenses and other current liabilities
- There was a consistent upward trend from 5.77% in 2020 to a peak of 11.92% in 2023, followed by a slight decrease to 10.43% in 2024, highlighting increasing miscellaneous current liabilities over most of the period.
- Current liabilities
- Current liabilities increased noticeably from 11.28% in 2020 to 26.49% in 2024, reflecting a growing proportion of short-term obligations relative to total liabilities and equity.
- Long-term debt and finance lease obligations
- There was a marked decline from 27.83% in 2020 to 10.22% in 2023, followed by an uptick to 14.33% in 2024, indicating a reduction in long-term debt during most years with a recent increase.
- Deferred tax liabilities
- This liability steadily decreased from 4.83% in 2020 to 0.32% in 2024, suggesting diminishing deferred tax obligations over the reviewed period.
- Long-term operating lease obligations
- This ratio rose from 2.48% in 2020 to 4.12% in 2021, then declined continuously to around 1.9% in 2024, showing a commitment to fewer or less expensive long-term operating leases over time.
- Other long-term liabilities
- These liabilities remained minimal and fairly stable, fluctuating between 0.05% and 0.16%, signifying a small and steady share of total long-term obligations.
- Long-term liabilities
- A significant reduction occurred from 35.27% in 2020 to 12.86% in 2023, with a slight increase to 16.61% in 2024, reflecting a substantial decrease in long-term obligations followed by a mild rebound.
- Total liabilities
- Total liabilities as a proportion of total liabilities and equity decreased from 46.55% in 2020 to a low of 30.99% in 2023, before increasing notably to 43.1% in 2024, suggesting variable leverage with a recent rise in liabilities.
- Common stock, par value
- This figure slightly decreased over time from 0.11% in 2020 to 0.05% in 2024, indicating minor changes in common stock relative to total liabilities and equity.
- Additional paid-in capital
- After a high of 166.23% in 2020, this value declined steadily to 82.92% in 2024, suggesting decreased capital contributions or adjustments over the years.
- Accumulated other comprehensive loss
- Data was only available for 2024, effectively zero, showing no material comprehensive loss recorded in that year.
- Accumulated deficit
- The accumulated deficit improved steadily from -112.89% in 2020 to -26.06% in 2024, reflecting a reduction in cumulative losses and an improving retained earnings position.
- Stockholders’ equity
- Stockholders' equity increased from 53.45% in 2020 to 69.01% in 2023, then declined to 56.9% in 2024, indicating strengthened equity positions followed by a recent decrease potentially linked to increased liabilities.
- Total liabilities and stockholders’ equity
- Remained constant at 100% by definition across all years, serving as the basis for the proportional analysis of liabilities and equity components.