Common-Size Balance Sheet: Liabilities and Stockholders’ Equity
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- Statement of Comprehensive Income
- Balance Sheet: Liabilities and Stockholders’ Equity
- Analysis of Liquidity Ratios
- Analysis of Short-term (Operating) Activity Ratios
- DuPont Analysis: Disaggregation of ROE, ROA, and Net Profit Margin
- Common Stock Valuation Ratios
- Enterprise Value to FCFF (EV/FCFF)
- Dividend Discount Model (DDM)
- Net Profit Margin since 2005
- Return on Equity (ROE) since 2005
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Intuitive Surgical Inc., common-size consolidated balance sheet: liabilities and stockholders’ equity
Based on: 10-K (reporting date: 2025-12-31), 10-K (reporting date: 2024-12-31), 10-K (reporting date: 2023-12-31), 10-K (reporting date: 2022-12-31), 10-K (reporting date: 2021-12-31).
The composition of liabilities and stockholders’ equity exhibited several notable trends between 2021 and 2025. Overall, total liabilities as a percentage of the total increased from 11.83% to 12.30%, while total stockholders’ equity decreased slightly from 88.17% to 87.70% over the same period. Within liabilities, current liabilities initially rose, then decreased, while long-term liabilities remained relatively stable.
- Current Liabilities
- Current liabilities increased from 8.48% in 2021 to a peak of 10.96% in 2022, before declining to 9.31% in 2024 and stabilizing at 9.81% in 2025. This fluctuation suggests potential shifts in short-term financing needs or working capital management. Accounts payable and other accrued liabilities contributed to this trend, with both showing increases through 2022 before moderating.
- Long-Term Liabilities
- Long-term liabilities remained consistently around 2.50% of the total between 2023 and 2025, after being 3.35% and 3.39% in 2021 and 2022 respectively. Income taxes, long-term and other long-term liabilities contributed to this stability. The decrease from 2022 to 2023 suggests a potential restructuring of long-term debt or a change in deferred tax obligations.
- Stockholders’ Equity Components
- Additional paid-in capital fluctuated, peaking at 59.38% in 2022 and decreasing to 52.64% in 2025. Retained earnings experienced a more significant decline from 35.12% in 2021 to 26.98% in 2022, followed by a recovery to 34.27% in 2025. This suggests potential dividend payouts, share repurchases, or impacts from net income. Accumulated other comprehensive income (loss) remained a small percentage, shifting from a negative value to a positive value in 2025.
- Specific Liability Accounts
- Accrued compensation and employee benefits consistently represented a significant portion of current liabilities, increasing from 2.58% to 3.17% over the period. Deferred revenue decreased slightly from 2.78% to 2.48%. Income and other taxes payable showed an increase from 0.40% to 0.82% before decreasing to 0.61% in 2025. Accrued construction-related capital expenditures experienced a notable increase in 2023 (0.93%) before decreasing in subsequent years.
The noncontrolling interest in joint venture remained relatively stable, fluctuating between 0.37% and 0.58% throughout the period. The absence of values for preferred stock and common stock suggests these components are not currently utilized in the company’s capital structure.