Common-Size Balance Sheet: Liabilities and Stockholders’ Equity
Quarterly Data
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Salesforce Inc., common-size consolidated balance sheet: liabilities and stockholders’ equity (quarterly data)
Based on: 10-Q (reporting date: 2025-10-31), 10-Q (reporting date: 2025-07-31), 10-Q (reporting date: 2025-04-30), 10-K (reporting date: 2025-01-31), 10-Q (reporting date: 2024-10-31), 10-Q (reporting date: 2024-07-31), 10-Q (reporting date: 2024-04-30), 10-K (reporting date: 2024-01-31), 10-Q (reporting date: 2023-10-31), 10-Q (reporting date: 2023-07-31), 10-Q (reporting date: 2023-04-30), 10-K (reporting date: 2023-01-31), 10-Q (reporting date: 2022-10-31), 10-Q (reporting date: 2022-07-31), 10-Q (reporting date: 2022-04-30), 10-K (reporting date: 2022-01-31), 10-Q (reporting date: 2021-10-31), 10-Q (reporting date: 2021-07-31), 10-Q (reporting date: 2021-04-30), 10-K (reporting date: 2021-01-31), 10-Q (reporting date: 2020-10-31), 10-Q (reporting date: 2020-07-31), 10-Q (reporting date: 2020-04-30), 10-K (reporting date: 2020-01-31), 10-Q (reporting date: 2019-10-31), 10-Q (reporting date: 2019-07-31), 10-Q (reporting date: 2019-04-30).
- Liabilities Analysis
- The ratio of total liabilities to total liabilities and stockholders’ equity fluctuates between approximately 31.84% and 50.40% over the periods, showing variability but a general trend of slightly decreasing liabilities percentage after peaks. Current liabilities constitute a smaller portion relative to total liabilities, typically ranging from 17.20% to about 31.63%, with a visible decline after early 2019, followed by intermittent increases aligned with overall liabilities changes. Noncurrent liabilities display a similar pattern with values mostly between approximately 10.68% and 18.76%, indicating a reduction compared to earlier periods, although spikes are observed around the mid-cycle.
- Current Liabilities Components
- Accounts payable, accrued expenses, and other liabilities exhibit a generally stable yet slightly volatile pattern, fluctuating mostly between 3.31% and 7.03%, suggesting consistent management of short-term obligations with occasional variation. Debt at current levels remains minimal for most periods, mostly at or below 1.29%, with an exceptional spike near 1.51% in mid-2021 which appears isolated. Operating lease liabilities, in their current portion, show a gradual decline from above 2% in 2019 to around 0.52%-0.63% in later periods, possibly reflecting lease restructuring or capitalization changes.
- Noncurrent Liabilities Components
- Noncurrent debt (excluding current portion) ranges from about 4.03% to a peak of approximately 12.11%, with a notable increase surrounding mid-2021 indicative of possible refinancing or new long-term borrowings. Noncurrent operating lease liabilities steadily decline from above 7% in early 2019 to roughly 2.25%-3.10% in recent periods, consistent with decreasing lease liabilities at the noncurrent level. Other noncurrent liabilities have increased moderately over time from about 1.66% to over 3.30%, signifying a gradual build-up in miscellaneous long-term obligations.
- Unearned Revenue Trends
- Unearned revenue, representing deferred income, varies notably between approximately 11.57% and 22.88%, showing a cyclical pattern with troughs and peaks approximately coinciding with quarterly cycles. The dips around Q3 and Q4 in various years and resulting rises in early quarters might reflect seasonality of contract renewals or subscription-based billing patterns typical for the industry.
- Stockholders’ Equity and Related Components
- Equity shares no direct presence, indicated by zero values for common stock across all periods. Treasury stock shows a growing negative value from around -1.9% in early 2022 to nearly -29.7% in mid-2025, suggesting aggressive share repurchases or stock buyback programs increasing over time. Additional paid-in capital maintains a strong and increasing position from about 43.38% to 70.89%, reflecting continued equity funding or retained capital appreciation. Retained earnings have consistently increased from about 3.38% to over 21.73%, showing cumulative profitability and earnings retention. Accumulated other comprehensive income (loss) remains a minor negative component initially but trends slightly positive toward recent periods, indicating improving comprehensive income items.
- Overall Capital Structure Insights
- The company's capital structure shows a fine balance with total liabilities and stockholders’ equity maintaining a 100% distribution, where equity comprises roughly 50% to 66% of total financing. There is a discernible trend toward increasing stockholders' equity ratios, driven primarily by higher retained earnings and additional paid-in capital, accompanied by a significant increase in treasury stock negative balances. Total liabilities exhibit moderate fluctuations but generally reduce in relative terms during later periods. Lease-related liabilities demonstrate a clear decreasing trajectory, potentially linked to evolving accounting standards or strategic lease management.