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: 2025-07-31), 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 Trends
- Accounts payable, accrued expenses, and other liabilities as a percentage of total liabilities and stockholders’ equity exhibited moderate fluctuations, generally ranging from about 3.3% to 7.0%. Notably, there was a dip in mid-2021 but an uptick toward early 2024. Operating lease liabilities, both current and noncurrent, showed a consistent declining trend over the entire period, with current lease liabilities decreasing from approximately 2.04% down to around 0.59%, and noncurrent lease liabilities also declining from about 7.19% to approximately 2.28%.
- Unearned revenue percentages exhibited notable volatility with sharp decreases around late 2019 followed by recoveries, suggesting variability in deferred income recognition relative to total liabilities and equity. Overall, it generally stayed within the 11.5% to 23% range, spiking higher in early 2020 and early 2024 periods.
- Current liabilities as a whole showed a downward shift from about 31.6% in early 2019 to values hovering near the low 20%s through mid-2023, before rising again toward approximately 27% by early 2025. This implies some variability but no strong sustained growth or decline.
- Noncurrent debt proportions demonstrated a decrease from near 9.5% early in the series to a low of about 4.0% around early 2020, followed by a significant rise to almost 12% in late 2020, and then a gradual decline back toward approximately 8.5% by 2025. This indicates periods of increased long-term debt issuance or restructuring.
- Other noncurrent liabilities steadily increased from about 2.0% to over 3.0%, reflecting a gradual accumulation or recognition of additional obligations beyond principal debt and leases.
- Total liabilities as a percentage of total capital showed a downward trend from around 50.4% in early 2019 to the low 30% range by late 2019 and 2020, followed by repeated oscillations between roughly 34% and 40%. This range suggests a maintained balance between liabilities and equity over time, with occasional increases likely influenced by debt activity.
- Stockholders’ Equity Trends
- Additional paid-in capital consistently represented the largest component of equity, remaining above 43% and increasing steadily from about 43.4% to over 68% by late 2024, reflecting incremental capital contributions or stock-based compensation effects.
- Retained earnings showed a progressive increase from approximately 6.4% early on to nearly 19.5% by mid-2025, indicating accumulating profits retained within the company rather than distributed. This increase was generally steady, reflecting sustained profitability.
- Accumulated other comprehensive income (loss) hovered near zero with slight negative values initially and minimal positive values toward 2025, suggesting minimal impact from foreign currency translation or other comprehensive income fluctuations.
- Treasury stock data was only partially available starting mid-2022, showing a growing negative balance from -1.9% to approximately -25%. This likely reflects substantial share repurchases, reducing stockholders’ equity proportion.
- Overall stockholders’ equity as a whole moved inversely to total liabilities, fluctuating between approximately 50% to 66%, evidencing a relatively stable capital structure with equity generally representing a slight majority stake in total financing throughout.
- Summary of Capital Structure Dynamics
- The data reveals a careful balance over multiple years between liabilities and equity components with significant movements in lease liabilities and noncurrent debt. Noteworthy is the reduction of operating lease liabilities, consistent with accounting standard changes or lease restructuring.
- The increase in additional paid-in capital and retained earnings indicates strong equity growth contributors, offsetting some variability in liabilities. The emerging sizable treasury stock negative balance from 2022 onwards points to notable share repurchase activity, affecting equity size and composition.
- Periodic rises in current and total liabilities, particularly around early 2024 and 2025, suggest episodic financing needs or structural shifts. The overall capital structure remains balanced, suggesting prudent financial management with periodic adjustments aligned with operational and market circumstances.