Balance Sheet: Liabilities and Stockholders’ Equity

The balance sheet provides creditors, investors, and analysts with information on company resources (assets) and its sources of capital (its equity and liabilities). It normally also provides information about the future earnings capacity of a company assets as well as an indication of cash flows that may come from receivables and inventories.

Liabilities represents obligations of a company arising from past events, the settlement of which is expected to result in an outflow of economic benefits from the entity.

Builders FirstSource Inc., consolidated balance sheet: liabilities and stockholders’ equity

US$ in thousands

	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019	Dec 31, 2018
Accounts payable	803,479)	1,093,370)	600,357)	436,823)	423,168)
Accrued payroll and other employee related expenses	400,711)	385,800)	176,379)	152,869)	145,313)
Self-insurance reserves	79,252)	68,060)	38,642)	37,955)	35,304)
Accrued business taxes	77,438)	81,055)	58,953)	32,604)	28,954)
Accrued rebates payable	51,714)	51,805)	18,592)	11,612)	11,762)
Amounts accrued for repurchases of common stock	44,447)	51,545)	—)	—)	—)
Accrued interest	34,327)	31,666)	13,567)	12,256)	13,164)
Other	51,120)	48,973)	20,948)	23,095)	15,975)
Accrued liabilities	739,009)	718,904)	327,081)	270,391)	250,472)
Contract liabilities	193,178)	216,097)	58,455)	38,559)	42,054)
Current portion of operating lease liabilities	100,758)	96,680)	61,625)	61,653)	—)
Current maturities of long-term debt	6,355)	3,660)	27,335)	13,875)	15,565)
Current liabilities	1,842,779)	2,128,711)	1,074,853)	821,301)	731,259)
Noncurrent portion of operating lease liabilities	404,463)	375,289)	219,239)	236,948)	—)
Long-term debt, net of current maturities, discounts and issuance costs	2,977,842)	2,926,122)	1,596,905)	1,277,398)	1,545,729)
Deferred income taxes	269,660)	362,121)	49,495)	36,645)	—)
Other long-term liabilities	137,850)	119,619)	80,396)	52,245)	58,983)
Long-term liabilities	3,789,815)	3,783,151)	1,946,035)	1,603,236)	1,604,712)
Total liabilities	5,632,594)	5,911,862)	3,020,888)	2,424,537)	2,335,971)
Preferred stock, $0.01 par value; zero shares issued and outstanding	—)	—)	—)	—)	—)
Common stock, $0.01 par value	1,389)	1,798)	1,168)	1,161)	1,151)
Additional paid-in capital	4,257,667)	4,260,670)	589,241)	574,955)	560,221)
Accumulated other comprehensive income	—)	—)	—)	—)	—)
Retained earnings	703,510)	540,013)	562,374)	248,837)	34,966)
Stockholders’ equity	4,962,566)	4,802,481)	1,152,783)	824,953)	596,338)
Total liabilities and stockholders’ equity	10,595,160)	10,714,343)	4,173,671)	3,249,490)	2,932,309)

Based on: 10-K (reporting date: 2022-12-31), 10-K (reporting date: 2021-12-31), 10-K (reporting date: 2020-12-31), 10-K (reporting date: 2019-12-31), 10-K (reporting date: 2018-12-31).

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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.	Builders FirstSource Inc. current liabilities increased from 2020 to 2021 but then slightly decreased from 2021 to 2022.
Long-term liabilities	Amount of obligation due after one year or beyond the normal operating cycle, if longer.	Builders FirstSource Inc. long-term liabilities increased from 2020 to 2021 and from 2021 to 2022.
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.	Builders FirstSource Inc. total liabilities increased from 2020 to 2021 but then slightly decreased from 2021 to 2022.
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.	Builders FirstSource Inc. stockholders’ equity increased from 2020 to 2021 and from 2021 to 2022.

Builders FirstSource Inc. (NYSE:BLDR)

Balance Sheet: Liabilities and Stockholders’ Equity