Common-Size Balance Sheet: Liabilities and Stockholders’ Equity
Quarterly Data
Paying user area
Try for free
Alphabet Inc. pages available for free this week:
- Analysis of Profitability Ratios
- Analysis of Solvency Ratios
- DuPont Analysis: Disaggregation of ROE, ROA, and Net Profit Margin
- Common Stock Valuation Ratios
- Enterprise Value to FCFF (EV/FCFF)
- Total Asset Turnover since 2005
- Price to Operating Profit (P/OP) since 2005
- Price to Book Value (P/BV) since 2005
- Price to Sales (P/S) since 2005
- Analysis of Debt
The data is hidden behind: . Unhide it.
Get full access to the entire website from $10.42/mo, or
get 1-month access to Alphabet Inc. for $24.99.
This is a one-time payment. There is no automatic renewal.
We accept:
Alphabet Inc., common-size consolidated balance sheet: liabilities and stockholders’ equity (quarterly data)
Based on: 10-K (reporting date: 2025-12-31), 10-Q (reporting date: 2025-09-30), 10-Q (reporting date: 2025-06-30), 10-Q (reporting date: 2025-03-31), 10-K (reporting date: 2024-12-31), 10-Q (reporting date: 2024-09-30), 10-Q (reporting date: 2024-06-30), 10-Q (reporting date: 2024-03-31), 10-K (reporting date: 2023-12-31), 10-Q (reporting date: 2023-09-30), 10-Q (reporting date: 2023-06-30), 10-Q (reporting date: 2023-03-31), 10-K (reporting date: 2022-12-31), 10-Q (reporting date: 2022-09-30), 10-Q (reporting date: 2022-06-30), 10-Q (reporting date: 2022-03-31), 10-K (reporting date: 2021-12-31), 10-Q (reporting date: 2021-09-30), 10-Q (reporting date: 2021-06-30), 10-Q (reporting date: 2021-03-31).
The composition of liabilities and stockholders’ equity for the analyzed entity exhibits several notable trends over the observed period from March 2021 to December 2025. Current liabilities consistently represent a significant portion of the total, fluctuating between approximately 16.6% and 21.8% of the total. Long-term liabilities, while smaller in proportion, demonstrate a more pronounced shift over time, particularly in the later periods. Stockholders’ equity maintains a dominant position, generally comprising over 70% of the total, though a slight decrease is observed towards the end of the period.
- Current Liabilities
- Current liabilities generally increased from 16.95% in March 2021 to a peak of 21.75% in September 2023, before decreasing to 17.26% by December 2025. Accrued expenses and other current liabilities are the primary driver of this trend, increasing from 9.97% to 14.02% in September 2023, then declining to 9.33% in December 2025. Accounts payable and accrued compensation and benefits show more moderate fluctuations within the current liability category.
- Long-Term Debt
- Long-term debt, excluding the current portion, demonstrates a consistent downward trend, decreasing from 4.25% in March 2021 to 2.42% in December 2022, and continuing to decline to 7.82% in December 2025. This suggests a reduction in reliance on long-term borrowing. The increase in long-term debt in the final period is notable and warrants further investigation.
- Stockholders’ Equity
- Stockholders’ equity remained the largest component of the balance sheet throughout the period, consistently above 70%. However, a gradual decline is observed, from 70.32% in March 2021 to 69.76% in December 2025. This decrease is primarily attributable to changes within the equity components, specifically a reduction in accumulated other comprehensive income (loss) and a slight decrease in the proportion of Class A, Class B, and Class C stock and additional paid-in capital. Retained earnings, while substantial, also show a modest decrease over the period.
- Other Notable Trends
- Income taxes payable, non-current, and long-term operating lease liabilities exhibit relatively stable percentages, fluctuating within a narrow range throughout the period. Other long-term liabilities show some volatility, with an increase towards the end of the period. Deferred revenue and accrued revenue share remain relatively consistent, representing a small but stable portion of the total liabilities and stockholders’ equity.
Overall, the entity appears to be managing its liabilities effectively, with a focus on current obligations. The reduction in long-term debt suggests a strengthening financial position, although the recent increase in long-term debt in the final period should be monitored. The slight decrease in stockholders’ equity warrants further analysis to understand the underlying drivers and potential implications.