Common-Size Balance Sheet: Liabilities and Stockholders’ Equity
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- Balance Sheet: Liabilities and Stockholders’ Equity
- Common-Size Income Statement
- Common-Size Balance Sheet: Assets
- Analysis of Short-term (Operating) Activity Ratios
- DuPont Analysis: Disaggregation of ROE, ROA, and Net Profit Margin
- Enterprise Value (EV)
- Enterprise Value to FCFF (EV/FCFF)
- Return on Equity (ROE) since 2005
- Price to Operating Profit (P/OP) since 2005
- Price to Book Value (P/BV) since 2005
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Intel Corp., common-size consolidated balance sheet: liabilities and stockholders’ equity
Based on: 10-K (reporting date: 2025-12-27), 10-K (reporting date: 2024-12-28), 10-K (reporting date: 2023-12-30), 10-K (reporting date: 2022-12-31), 10-K (reporting date: 2021-12-25).
The composition of liabilities and stockholders’ equity exhibited several notable shifts between 2021 and 2025. Overall, a dynamic pattern emerges, with fluctuations in both the liability and equity sides of the balance sheet. A significant trend involves a relative increase in stockholders’ equity towards the end of the period, partially offset by changes in liability structure.
- Current Liabilities
- Current liabilities as a percentage of total liabilities and stockholders’ equity initially increased from 16.31% in 2021 to a peak of 18.15% in 2024. However, this was followed by a decrease to 14.93% in 2025. Within current liabilities, accounts payable showed volatility, rising to 6.39% in 2024 before declining to 4.67% in 2025. Accrued compensation and benefits demonstrated a consistent, albeit modest, downward trend over the period, decreasing from 2.69% to 1.89%. Income taxes payable experienced fluctuations, peaking at 1.24% in 2022 before falling to 0.29% in 2025. Short-term debt decreased significantly from 2.73% to 1.18% over the five-year period.
- Long-Term Liabilities
- Long-term debt showed an initial increase from 19.90% in 2021 to 24.52% in 2023, followed by a decline to 20.85% in 2025. Other long-term liabilities decreased consistently from 7.15% in 2021 to 4.45% in 2025. Consequently, total long-term liabilities mirrored the trend of long-term debt, peaking at 27.96% in 2023 and decreasing to 25.30% in 2025.
- Total Liabilities
- Total liabilities as a percentage of the total balance sheet decreased from 43.36% in 2021 to 40.24% in 2025, with a temporary increase to 46.54% in 2024. This suggests a shifting reliance on debt financing over the period.
- Stockholders’ Equity
- Total stockholders’ equity increased from 56.64% in 2021 to 59.76% in 2025, indicating a growing proportion of financing from equity sources. Common stock and capital in excess of par value experienced a substantial increase, rising from 16.63% to 30.83% over the period. Retained earnings decreased from 40.54% in 2021 to 23.17% in 2025, potentially reflecting dividend payouts or other distributions. Accumulated other comprehensive income (loss) moved from a negative value of -0.52% to a positive 0.05% in 2025. Non-controlling interests increased significantly from 1.02% in 2022 to 5.71% in 2025, suggesting a growing presence of minority ownership.
The observed trends suggest a strategic shift towards equity financing, coupled with active management of both current and long-term liabilities. The increase in common stock and capital in excess of par value, alongside the decrease in retained earnings, warrants further investigation to understand the underlying corporate actions. The growing presence of non-controlling interests also merits attention.