Common-Size Balance Sheet: Liabilities and Stockholders’ Equity
Quarterly Data
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- Balance Sheet: Assets
- Cash Flow Statement
- Common-Size Balance Sheet: Assets
- Analysis of Liquidity Ratios
- DuPont Analysis: Disaggregation of ROE, ROA, and Net Profit Margin
- Common Stock Valuation Ratios
- Return on Equity (ROE) since 2005
- Total Asset Turnover since 2005
- Price to Operating Profit (P/OP) since 2005
- Aggregate Accruals
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Salesforce Inc., common-size consolidated balance sheet: liabilities and stockholders’ equity (quarterly data)
Based on: 10-Q (reporting date: 2026-07-31), 10-Q (reporting date: 2026-04-30), 10-K (reporting date: 2026-01-31), 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).
The capital structure exhibits a significant shift in composition over the analyzed period, transitioning from a predominantly equity-funded model to one with substantially higher leverage in the final quarters. While total liabilities remained relatively stable between 31% and 41% for several years, a sharp increase is observed starting in January 2026, where liabilities peaked at 67.91% of total liabilities and stockholders' equity.
- Debt and Long-Term Liabilities
- Noncurrent debt remained consistent, generally fluctuating between 8% and 12% of the total balance sheet from 2020 through 2025. However, a dramatic escalation occurred in January 2026, with noncurrent debt rising to 36.82% and remaining high at 35.84% by July 2026. This surge is the primary driver behind the overall increase in total liabilities during this period.
- Stockholders' Equity and Treasury Stock
- Stockholders' equity maintained a strong position between 59% and 68% for the majority of the timeline but experienced a steep decline beginning in January 2026, falling to 32.09% and subsequently recovering slightly to 35.01% by July 2026. This contraction is heavily influenced by a massive increase in treasury stock acquisitions. Treasury stock, measured as a percentage of total liabilities and equity, expanded from -1.90% in January 2023 to a peak of -51.58% in January 2026, indicating an aggressive share buyback program.
- Unearned Revenue and Operational Liabilities
- Unearned revenue represents a significant and cyclical portion of current liabilities, typically ranging from 11% to 21%. A recurring seasonal pattern is evident, with peaks consistently occurring around January of each year, suggesting a concentration of annual contract renewals or upfront payments at the start of the calendar year. Accounts payable and other accrued liabilities remained relatively stable, fluctuating within a narrow band of 3.3% to 7.4%.
- Profitability and Retained Earnings
- A consistent upward trend is observed in retained earnings, which grew from 3.66% in April 2020 to 24.73% by July 2026. This steady growth indicates a continuous accumulation of profits over the observed period, which partially offset the reduction in total equity caused by share repurchases.
In summary, the financial profile evolved from a low-leverage position characterized by high equity and organic growth in retained earnings to a highly leveraged position by 2026. This transition was marked by a simultaneous surge in long-term debt and an intensification of treasury stock repurchases, fundamentally altering the company's risk profile and capital allocation strategy.