Stock Analysis on Net
Stock Analysis on Net

KLA Corp. (NASDAQ:KLAC)

Common-Size Balance Sheet: Liabilities and Stockholders’ Equity 

KLA Corp., common-size consolidated balance sheet: liabilities and stockholders’ equity

Microsoft Excel
Jun 30, 2024 Jun 30, 2023 Jun 30, 2022 Jun 30, 2021 Jun 30, 2020 Jun 30, 2019
Accounts payable 2.33 2.64 3.52 3.33 2.85 2.25
Deferred system revenue 6.39 4.63 3.98 2.87 3.62 3.13
Deferred service revenue 3.25 2.96 3.03 2.77 2.52 2.29
Short-term debt 0.00 0.00 0.00 0.19 0.00 0.00
Current portion of long-term debt 4.86 0.00 0.00 0.00 0.00 2.78
Customer deposits 4.18 5.46 3.13 0.00 0.00 0.00
Compensation and benefits 2.41 2.63 2.79 2.97 2.71 2.51
Executive Deferred Savings Plan (EDSP) 1.96 1.83 1.79 2.61 2.32 2.32
Income taxes payable 0.95 2.72 1.01 0.85 0.38 0.26
Interest payable 0.83 0.75 0.32 0.35 0.39 0.36
Current operating lease liabilities 0.24 0.24 0.26 0.31 0.31 0.00
Other liabilities and accrued expenses 2.79 2.72 2.97 4.20 3.21 3.73
Other current liabilities 13.37% 16.37% 12.27% 11.30% 9.33% 9.18%
Current liabilities 30.20% 26.60% 22.79% 20.48% 18.32% 19.63%
Long-term debt, excluding current portion 38.10 41.86 52.88 33.32 37.39 35.23
Deferred tax liabilities 3.15 3.76 5.23 6.33 7.12 7.80
Deferred service revenue 1.91 1.26 0.99 0.85 1.04 1.10
Income taxes payable 1.89 2.29 2.91 3.25 4.13 4.35
Non-current operating lease liabilities 0.99 0.98 0.65 0.69 0.76 0.00
Customer deposits 0.65 1.11 1.63 0.00 0.00 0.00
Pension liabilities 0.34 0.45 0.62 0.85 0.85 0.88
Other non-current liabilities 0.95 0.94 1.20 1.35 1.50 1.29
Other non-current liabilities 4.81% 5.78% 7.01% 6.15% 7.24% 6.53%
Non-current liabilities 47.98% 52.65% 66.10% 46.66% 52.79% 50.64%
Total liabilities 78.18% 79.25% 88.89% 67.13% 71.11% 70.28%
Preferred stock, $0.001 par value, none outstanding 0.00 0.00 0.00 0.00 0.00 0.00
Common stock, $0.001 par value 0.00 0.00 0.00 0.00 0.00 0.00
Capital in excess of par value 14.77 14.98 8.43 21.18 22.52 22.39
Retained earnings 7.37 6.03 2.91 12.43 7.06 7.93
Accumulated other comprehensive loss -0.32 -0.26 -0.22 -0.74 -0.86 -0.81
Total KLA stockholders’ equity 21.82% 20.75% 11.12% 32.88% 28.72% 29.52%
Non-controlling interest in consolidated subsidiaries 0.00 0.00 -0.02 -0.02 0.17 0.21
Total stockholders’ equity 21.82% 20.75% 11.11% 32.87% 28.89% 29.72%
Total liabilities and stockholders’ equity 100.00% 100.00% 100.00% 100.00% 100.00% 100.00%

Based on: 10-K (reporting date: 2024-06-30), 10-K (reporting date: 2023-06-30), 10-K (reporting date: 2022-06-30), 10-K (reporting date: 2021-06-30), 10-K (reporting date: 2020-06-30), 10-K (reporting date: 2019-06-30).

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. KLA Corp. current liabilities as a percentage of total liabilities and stockholders’ equity increased from 2022 to 2023 and from 2023 to 2024.
Non-current liabilities Amount of obligation due after one year or beyond the normal operating cycle, if longer. KLA Corp. non-current liabilities as a percentage of total liabilities and stockholders’ equity decreased from 2022 to 2023 and from 2023 to 2024.
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. KLA Corp. total liabilities as a percentage of total liabilities and stockholders’ equity decreased from 2022 to 2023 and from 2023 to 2024.
Total KLA 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. KLA Corp. total KLA stockholders’ equity as a percentage of total liabilities and stockholders’ equity increased from 2022 to 2023 and from 2023 to 2024.