Common-Size Balance Sheet: Liabilities and Stockholders’ Equity
Quarterly Data
Paying user area
Try for free
Yahoo! Inc. pages available for free this week:
The data is hidden behind: . Unhide it.
Get full access to the entire website from $10.42/mo, or
get 1-month access to Yahoo! Inc. for $22.49.
This is a one-time payment. There is no automatic renewal.
We accept:
Yahoo! Inc., common-size consolidated balance sheet: liabilities and stockholders’ equity (quarterly data)
Based on: 10-Q (reporting date: 2017-03-31), 10-K (reporting date: 2016-12-31), 10-Q (reporting date: 2016-09-30), 10-Q (reporting date: 2016-06-30), 10-Q (reporting date: 2016-03-31), 10-K (reporting date: 2015-12-31), 10-Q (reporting date: 2015-09-30), 10-Q (reporting date: 2015-06-30), 10-Q (reporting date: 2015-03-31), 10-K (reporting date: 2014-12-31), 10-Q (reporting date: 2014-09-30), 10-Q (reporting date: 2014-06-30), 10-Q (reporting date: 2014-03-31), 10-K (reporting date: 2013-12-31), 10-Q (reporting date: 2013-09-30), 10-Q (reporting date: 2013-06-30), 10-Q (reporting date: 2013-03-31), 10-K (reporting date: 2012-12-31), 10-Q (reporting date: 2012-09-30), 10-Q (reporting date: 2012-06-30), 10-Q (reporting date: 2012-03-31).
- Accounts Payable
- The proportion of accounts payable relative to total liabilities and equity showed fluctuations over the periods, with initial values around 0.86%-1.08% in 2012, decreasing notably by late 2014 to as low as 0.29%, and stabilizing around 0.3%-0.6% thereafter. This indicates variability in short-term obligations but generally a lower exposure towards the end of the timeline.
- Income Taxes Payable Related to Alibaba Group ADSs
- This item appeared only in early 2015 periods, reaching approximately 5.73% and slightly declining to 5.3% of total liabilities and equity, after which data is missing. This suggests a specific tax liability event during that timeframe, likely linked to asset sales.
- Other Accrued Expenses and Current Liabilities
- This category exhibited considerable volatility, peaking sharply at nearly 15% in Q3 2012, then consistently declining and stabilizing around 1.6%-2.3% in 2014-2017. The earlier spike suggests an unusual increase in accrued expenses which was effectively managed in subsequent periods.
- Deferred Revenue
- Deferred revenue grew moderately from about 1.2% to nearly 2% in 2012-2013, then progressively decreased to under 0.2% by early 2017. This downward trend may imply a reduction in advance payments or a shift in revenue recognition policies over time.
- Current Liabilities
- The share of current liabilities surged to a notable 17.18% in September 2012 but generally decreased afterward to around 2%-3% from 2014 onward. This points to a significant reduction in short-term payables or obligations in the latter years.
- Convertible Notes
- First recorded in late 2013 at around 6.6%, convertible notes declined markedly by the end of 2014 to near 2%, and remained relatively stable around 2%-3% through 2017. This reflects a reduction in convertible debt instruments on the balance sheet.
- Long-Term Deferred Revenue
- Initially low but increasing to above 2% by late 2012, then gradual decline to approximately 0.03%-0.08% during 2014-2017 suggests either conversion of deferred amounts to revenue or adjustments in long-term contract accounting.
- Capital Lease Obligations
- Capital lease obligations decreased from about 0.27% in 2012 to minimal levels below 0.1% in 2014-2017, signaling diminishing obligations under lease agreements classified as capital leases.
- Other Long-Term Liabilities and Capital Lease Plus Other Long-Term Liabilities
- Both categories experienced minor declines from around 0.6%-0.9% to roughly 0.1%-0.3%, indicating marginal reductions in less defined or operating liabilities over the period.
- Deferred Tax Liabilities Related to Investment in Alibaba Group
- Starting from no data until 2014, this item represented a significant and growing proportion of total liabilities and equity, ranging from 24% to above 30% between 2014 and 2017. This considerable share reflects substantial deferred tax obligations linked to investments in Alibaba Group, signifying a key component of long-term liabilities.
- Deferred and Other Long-Term Tax Liabilities
- These liabilities exhibited a gradual decline from around 5.7% in 2012 to under 1% by 2017, indicating diminishing deferred tax liabilities unrelated to Alibaba investments.
- Noncurrent Liabilities
- Noncurrent liabilities generally increased over time, especially after 2013, starting around 7% and reaching over 30% by 2014 and maintaining that level through 2017. This reflects growth in longer-term financial obligations or deferred items.
- Total Liabilities
- Total liabilities exhibited variability, with a peak near 37% in late 2014, followed by a slight decline and stabilization around 35% from 2015 to 2017. This pattern indicates a heightened leverage position during 2014 followed by modest deleveraging and stabilization.
- Common Stock
- The common stock proportion remained negligible throughout the period at around 0.01% or zero, indicating minimal par value relative to total liabilities and equity.
- Additional Paid-In Capital
- This component showed significant volatility, with shares as high as 68% in mid-2012 dropping to near 15% by late 2014, then fluctuating between approximately 16% and 21% thereafter. This volatility may reflect equity transactions, share repurchases, or other equity restructuring events impacting contributed capital.
- Treasury Stock at Cost
- The treasury stock portion demonstrated notable fluctuations, initially negative at about -3% in 2012, deepening to nearly -30% by late 2013, then reverting closer to -1.6% to -2.2% from 2014 onward. This large variation suggests intensive share buyback or treasury activity between 2012 and 2014, followed by stabilization.
- Retained Earnings
- Retained earnings rose markedly from about 18% in early 2012 to a peak of around 45.7% in late 2013, but then declined in subsequent years, remaining below 10% by 2017. This indicates strong earnings accumulation early on, followed by reductions potentially through dividends, losses, or other equity adjustments.
- Accumulated Other Comprehensive Income
- Starting modestly under 5%, this income category rose significantly after 2013, reaching over 40% by late 2016. This increase may relate to unrealized gains, currency translation adjustments, or other comprehensive income elements growing in significance over time.
- Total Stockholders' Equity
- The total equity proportion decreased from approximately 85% in early 2012 to near 62% in late 2014, followed by fluctuations around 63%-68% through 2017. This reflects shifts in company financing structure with periods of equity dilution or contraction and partial recovery.
- Noncontrolling Interests
- This minor component of equity remained relatively stable around 0.06%-0.35%, indicating limited impact on overall equity composition.
- Total Equity
- Total equity as a percentage of total liabilities and equity mirrored the total stockholders’ equity trend, decreasing from above 85% in early periods to a low around 62%-64% in mid-periods, and stabilizing near 64% later. This balance shows the company’s preference or changes in capital structure toward equity financing after mid-2014 despite earlier volatility.