Stock Analysis on Net
Stock Analysis on Net

Caterpillar Inc. (NYSE:CAT)

Common-Size Balance Sheet: Assets

Caterpillar Inc., common-size consolidated balance sheet: assets

Microsoft Excel
Dec 31, 2023 Dec 31, 2022 Dec 31, 2021 Dec 31, 2020 Dec 31, 2019
Cash and cash equivalents 7.98 8.55 11.18 11.94 10.56
Receivables, trade and other 10.64 10.81 10.24 9.34 10.92
Receivables, finance 10.87 11.00 10.75 12.08 11.90
Prepaid expenses and other current assets 5.24 3.22 3.37 2.46 2.22
Inventories 18.94 19.86 16.96 14.56 14.36
Current assets 53.67% 53.43% 52.49% 50.39% 49.96%
Property, plant and equipment, net 14.50 14.68 14.60 15.83 16.45
Long-term receivables, trade and other 1.42 1.54 1.45 1.51 1.52
Long-term receivables, finance 14.48 14.66 15.35 15.60 16.13
Noncurrent deferred and refundable income taxes 3.22 2.70 2.22 1.94 1.80
Intangible assets 0.64 0.93 1.26 1.67 1.99
Goodwill 6.07 6.45 7.64 8.16 7.90
Other assets 6.01 5.61 4.99 4.89 4.26
Noncurrent assets 46.33% 46.57% 47.51% 49.61% 50.04%
Total assets 100.00% 100.00% 100.00% 100.00% 100.00%

Based on: 10-K (reporting date: 2023-12-31), 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).

Balance sheet item Description The company
Current assets Sum of the carrying amounts as of the balance sheet date of all assets that are expected to be realized in cash, sold, or consumed within one year (or the normal operating cycle, if longer). Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events. Caterpillar Inc. current assets as a percentage of total assets increased from 2021 to 2022 and from 2022 to 2023.
Property, plant and equipment, net Amount after accumulated depreciation, depletion and amortization of physical assets used in the normal conduct of business to produce goods and services and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, and furniture and fixtures. Caterpillar Inc. property, plant and equipment, net as a percentage of total assets increased from 2021 to 2022 but then decreased significantly from 2022 to 2023.
Noncurrent assets Sum of the carrying amounts as of the balance sheet date of all assets that are expected to be realized in cash, sold or consumed after one year or beyond the normal operating cycle, if longer. Caterpillar Inc. noncurrent assets as a percentage of total assets decreased from 2021 to 2022 and from 2022 to 2023.