Stock Analysis on Net
Stock Analysis on Net

Amazon.com Inc. (NASDAQ:AMZN)

Common-Size Balance Sheet: Liabilities and Stockholders’ Equity

Amazon.com Inc., common-size consolidated balance sheet: liabilities and stockholders’ equity

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Dec 31, 2023 Dec 31, 2022 Dec 31, 2021 Dec 31, 2020 Dec 31, 2019
Accounts payable 16.10 17.20 18.71 22.58 20.95
Current portion of lease liabilities, operating leases 1.59 1.61 1.51 1.43 1.39
Current portion of lease liabilities, finance leases 0.38 0.95 1.92 3.23 4.39
Current portion of long-term debt 1.61 0.65 0.35 0.36 0.58
Other 8.67 10.31 8.53 8.72 8.04
Accrued expenses and other 12.26% 13.52% 12.31% 13.74% 14.40%
Unearned revenue 2.88 2.86 2.81 3.02 3.64
Current liabilities 31.24% 33.59% 33.83% 39.35% 38.98%
Long-term lease liabilities, operating leases, excluding current portion 12.73 13.31 12.36 10.75 10.08
Long-term lease liabilities, finance leases, excluding current portion 1.91 2.46 3.73 5.62 7.59
Long-term lease liabilities, excluding current portion 14.64% 15.77% 16.09% 16.37% 17.67%
Long-term debt, excluding current portion 11.05 14.51 11.59 9.91 10.39
Other long-term liabilities 4.82 4.56 5.62 5.30 5.40
Long-term liabilities 30.51% 34.85% 33.30% 31.57% 33.46%
Total liabilities 61.76% 68.44% 67.13% 70.92% 72.45%
Preferred stock, $0.01 par value; no shares issued or outstanding 0.00 0.00 0.00 0.00 0.00
Common stock, $0.01 par value 0.02 0.02 0.00 0.00 0.00
Treasury stock, at cost -1.48 -1.69 -0.44 -0.57 -0.82
Additional paid-in capital 18.76 16.22 13.21 13.35 14.94
Accumulated other comprehensive loss -0.58 -0.97 -0.33 -0.06 -0.44
Retained earnings 21.52 17.98 20.43 16.36 13.86
Stockholders’ equity 38.24% 31.56% 32.87% 29.08% 27.55%
Total liabilities and stockholders’ equity 100.00% 100.00% 100.00% 100.00% 100.00%

Based on: 10-K (reporting date: 2023-12-31), 10-K (reporting date: 2022-12-31), 10-K (reporting date: 2021-12-31), 10-K (reporting date: 2020-12-31), 10-K (reporting date: 2019-12-31).

Balance sheet item Description The company
Current liabilities Total obligations incurred as part of normal operations that are expected to be paid during the following twelve months or within one business cycle, if longer. Amazon.com Inc. current liabilities as a percentage of total liabilities and stockholders’ equity decreased from 2021 to 2022 and from 2022 to 2023.
Long-term liabilities Amount of obligation due after one year or beyond the normal operating cycle, if longer. Amazon.com Inc. long-term liabilities as a percentage of total liabilities and stockholders’ equity increased from 2021 to 2022 but then decreased significantly from 2022 to 2023.
Total liabilities Sum of the carrying amounts as of the balance sheet date of all liabilities that are recognized. Liabilities are probable future sacrifices of economic benefits arising from present obligations of an entity to transfer assets or provide services to other entities in the future. Amazon.com Inc. total liabilities as a percentage of total liabilities and stockholders’ equity increased from 2021 to 2022 but then decreased significantly from 2022 to 2023.
Stockholders’ equity Total of all stockholders’ equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity stockholders’ equity attributable to the parent excludes the amount of stockholders’ equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity. Amazon.com Inc. stockholders’ equity as a percentage of total liabilities and stockholders’ equity decreased from 2021 to 2022 but then increased from 2022 to 2023 exceeding 2021 level.