Common-Size Balance Sheet: Liabilities and Stockholders’ Equity
Quarterly Data
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Teradyne Inc. pages available for free this week:
- Statement of Comprehensive Income
- Balance Sheet: Assets
- Analysis of Long-term (Investment) Activity Ratios
- DuPont Analysis: Disaggregation of ROE, ROA, and Net Profit Margin
- Analysis of Geographic Areas
- Selected Financial Data since 2005
- Operating Profit Margin since 2005
- Return on Assets (ROA) since 2005
- Current Ratio since 2005
- Price to Operating Profit (P/OP) since 2005
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Teradyne Inc., common-size consolidated balance sheet: liabilities and stockholders’ equity (quarterly data)
Based on: 10-Q (reporting date: 2024-03-31), 10-K (reporting date: 2023-12-31), 10-Q (reporting date: 2023-10-01), 10-Q (reporting date: 2023-07-02), 10-Q (reporting date: 2023-04-02), 10-K (reporting date: 2022-12-31), 10-Q (reporting date: 2022-10-02), 10-Q (reporting date: 2022-07-03), 10-Q (reporting date: 2022-04-03), 10-K (reporting date: 2021-12-31), 10-Q (reporting date: 2021-10-03), 10-Q (reporting date: 2021-07-04), 10-Q (reporting date: 2021-04-04), 10-K (reporting date: 2020-12-31), 10-Q (reporting date: 2020-09-27), 10-Q (reporting date: 2020-06-28), 10-Q (reporting date: 2020-03-29), 10-K (reporting date: 2019-12-31), 10-Q (reporting date: 2019-09-29), 10-Q (reporting date: 2019-06-30), 10-Q (reporting date: 2019-03-31).
- Accounts Payable
- The accounts payable as a percentage of total liabilities and shareholders' equity fluctuated moderately between approximately 3.66% and 5.23%. A peak was observed in late 2023, followed by a slight decline by Q1 2024.
- Accrued Employees’ Compensation and Withholdings
- This liability category showed notable volatility, ranging from around 3.4% to 6.66%. Spikes occurred sporadically, particularly in Q4 2019, Q4 2021, and Q4 2022, while the recent periods show a decreasing trend with some fluctuations.
- Deferred Revenue and Customer Advances (Current)
- The proportion of deferred revenue exhibited a gradual upward trend from early 2019 through mid-2022, reaching a high near 4.7%. Thereafter, a declining pattern was evident from early 2023, decreasing to below 3% by Q1 2024.
- Other Accrued Liabilities (Current)
- Other accrued liabilities increased from about 2.1% in late 2020 to peaks around 3.8% during 2022, followed by a mild reduction, settling near 3% by early 2024.
- Current Operating Lease Liabilities
- This category consistently represented a small fraction of total liabilities, showing a gradual decrease from 0.7% in 2019 to around 0.5% in recent quarters, with minor short-term variability.
- Contingent Consideration
- Contingent consideration was present only until mid-2020 with declining amounts, becoming negligible or absent thereafter.
- Income Taxes Payable (Current)
- Current income taxes payable showed variability, spiking around Q2 2020 to levels above 2.5%. It then experienced a declining trend with fluctuations, ending near 1.6% in Q1 2024.
- Current Debt
- Current debt was minimal or absent for most periods until late 2020, when a sharp but brief increase occurred. Subsequent periods showed fluctuating but generally low percentages under 1.5%.
- Current Liabilities Held for Sale
- These liabilities appeared only in the last two quarters (Q4 2023 and Q1 2024), representing a very small portion (0.14%-0.21%).
- Total Current Liabilities
- The total current liabilities percentage varied, peaking above 24% in mid-2021, followed by a general downward trend stabilizing around 16.25% by Q1 2024.
- Retirement Plans Liabilities
- This component showed moderate stability with a slight decline, decreasing from approximately 4.6% in 2019 to just under 4% by 2024, with minor fluctuations.
- Long-term Deferred Revenue and Customer Advances
- Long-term deferred revenue displayed slow decreases after peaking around 1.8% in early 2020, ending close to 1% by early 2024, indicating a gradual reduction in these liabilities.
- Long-term Contingent Consideration
- Present and fluctuating only up to early 2020, this item declined sharply to near zero and was absent afterward.
- Long-term Other Accrued Liabilities
- This category showed a fairly stable upward trend from roughly 0.35% to about 0.57%, suggesting a gradual increase in long-term accrued liabilities.
- Deferred Tax Liabilities
- Deferred tax liabilities steadily decreased from 0.75% in early 2019 to essentially zero by 2024, reflecting diminishing deferred tax obligations.
- Long-term Operating Lease Liabilities
- Long-term lease liabilities declined from about 1.7% to 1.1% in early 2020, but increased again thereafter, reaching above 1.9% in late 2023 and early 2024, suggesting renewed or increased lease commitments.
- Long-term Income Taxes Payable
- These liabilities dropped significantly from over 3% in 2019 to approximately 1.3% by early 2024, highlighting a reduction in long-term tax payables.
- Long-term Debt
- Long-term debt steadily declined between 2019 and 2022, falling from about 14.7% to near 1.5%, with data absent after 2022, indicating significant debt repayment or restructuring during this period.
- Long-term Liabilities Held for Sale
- Similar to current liabilities held for sale, these appeared only in late 2023 and early 2024 around 0.06%, indicating small divestitures.
- Total Long-term Liabilities
- Total long-term liabilities mirrored the downward trend of major components, falling from near 27% in 2019 to less than 9% by 2024, reflecting overall debt reduction and liability management.
- Total Liabilities
- Total liabilities as a proportion of the capital structure decreased noticeably from almost 47% at various peaks to 25% by early 2024, indicating a strengthening balance sheet and lower leverage.
- Convertible Common Shares and Mezzanine Equity
- Both items appeared only between late 2020 and late 2021 at very low levels, suggesting temporary financing arrangements which were subsequently retired or reclassified.
- Common Stock
- Common stock consistently represented a small, stable fraction between 0.55% and 0.82%, reflecting little change in par value over time.
- Additional Paid-in Capital
- This figure exhibited some volatility, decreasing sharply from early 2019 to mid-2020, then rebounding and stabilizing above 50% from 2022 onward, indicating share issuances or valuation adjustments.
- Accumulated Other Comprehensive Income (Loss)
- This item varied widely, showing periods of positive and negative values. From a small negative balance in 2019, it improved briefly in 2020, then declined significantly to nearly -2.55% in late 2022, before partially recovering but remaining negative toward 2024.
- Retained Earnings (Accumulated Deficit)
- Retained earnings moved from a negative position (around -8.3%) in 2019 to positive and steadily increasing levels, surpassing 21% by early 2024, which implies consistent profitability and earnings retention over time.
- Shareholders’ Equity
- Shareholders' equity as a percentage of total capital increased steadily from approximately 53% in 2019 to nearly 75% by early 2024, reflecting enhanced net asset growth and reduced reliance on liabilities.
- Overall Capital Structure
- The overall composition shifted from a relatively higher liability proportion toward stronger equity dominance, indicating improved financial stability, reduced leverage, and possibly enhanced creditworthiness.