Common-Size Balance Sheet: Liabilities and Stockholders’ Equity
Quarterly Data
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DuPont de Nemours Inc. pages available for free this week:
- Balance Sheet: Assets
- Analysis of Geographic Areas
- Enterprise Value to EBITDA (EV/EBITDA)
- Price to FCFE (P/FCFE)
- Present Value of Free Cash Flow to Equity (FCFE)
- Selected Financial Data since 2005
- Return on Assets (ROA) since 2005
- Current Ratio since 2005
- Debt to Equity since 2005
- Analysis of Revenues
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DuPont de Nemours Inc., common-size consolidated balance sheet: liabilities and stockholders’ equity (quarterly data)
Based on: 10-K (reporting date: 2019-12-31), 10-Q (reporting date: 2019-09-30), 10-Q (reporting date: 2019-06-30), 10-Q (reporting date: 2019-03-31), 10-K (reporting date: 2018-12-31), 10-Q (reporting date: 2018-09-30), 10-Q (reporting date: 2018-06-30), 10-Q (reporting date: 2018-03-31), 10-K (reporting date: 2017-12-31), 10-Q (reporting date: 2017-09-30), 10-Q (reporting date: 2017-06-30), 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).
- Short-term Borrowings and Finance Lease Obligations
- The proportion of short-term borrowings and finance lease obligations relative to total liabilities and equity fluctuated moderately across the periods. It started at 2.84% in March 2015, decreased to a low of 0.61% in June 2016, and then exhibited an increasing trend towards the end of 2019, reaching a peak of 5.52% in December 2019.
- Accounts Payable
- Accounts payable showed a declining trend over the observed periods. Initially, it was near 9.76% in March 2015, which gradually decreased to around 4.2% by September 2019, maintaining a relatively stable value near that level through to the end of 2019.
- Income Taxes Payable
- Income taxes payable as a percentage of total liabilities and equity remained generally low throughout, hovering around 0.2% to 1.4%. There was no distinct upward or downward long-term trend, but some fluctuations were noted, with values dipping below 0.3% in late 2019.
- Accrued and Other Current Liabilities
- This item showed some volatility, increasing from 3.66% in March 2015 to a peak of approximately 5.81% in March 2016. Thereafter, the values generally declined, reaching under 2% by the end of 2019, indicating a reduction in these liabilities as part of total liabilities and equity.
- Current Liabilities (Aggregate)
- Current liabilities decreased from about 18.27% in early 2015 to as low as 9.11% in late 2019. The trend was downward with minor fluctuations, indicating a reduction in current obligations relative to total liabilities and equity over the period.
- Long-term Debt, Excluding Current Portion
- Long-term debt showed a declining pattern from 26.36% of total liabilities and equity in March 2015 to around 15% by late 2017 and early 2018. Some recovery occurred in 2019, with values rising back to roughly 22% in the third and fourth quarters, indicating increased long-term debt usage towards the end of the analyzed period.
- Deferred Income Tax Liabilities
- Deferred income tax liabilities saw a notable increase especially from mid-2017 onward, rising from around 1% in earlier periods to exceeding 4.9% by late 2019. This reflects a growing deferred tax liability burden as a component of total liabilities and equity.
- Pension and Other Post Employment Benefits, Noncurrent
- This category displayed a steady decline, from approximately 14.55% in early 2015 down to below 2% by the end of 2019, suggesting a significant reduction in pension and other post-employment benefit liabilities relative to total liabilities and equity.
- Asbestos-related Liabilities, Noncurrent
- Data is limited, but generally stable around 0.6% until mid-2019 when values are no longer reported. A temporary peak was seen in December 2016 at 1.72%, followed by a decline in subsequent periods.
- Other Noncurrent Liabilities and Obligations
- Other noncurrent obligations and liabilities combined show a declining trend in the latter years. Initially totaling around 25% (sum of other noncurrent obligations and other noncurrent liabilities) in early periods, these declined substantially from 2017 onward, falling to approximately 10% by the end of 2019.
- Total Noncurrent Liabilities
- Total noncurrent liabilities decreased from roughly 47% in early 2015 to below 30% by the end of 2019, indicating a significant reduction in long-term obligations relative to total liabilities and equity over the observed timeframe.
- Total Liabilities
- Total liabilities as a proportion of total liabilities and equity declined from about 65.46% in early 2015 to near 40% at the end of 2019, denoting a substantial shift toward lower overall leverage during this period.
- Stockholders’ Equity
- Total equity proportion increased markedly during the period, starting from about 34.24% in early 2015 to fluctuate around 60% by late 2019. This was supported by a substantial increase in additional paid-in capital starting late 2017, which rose from around 5-7% initially to above 70% by 2019, indicating significant equity injections or revaluation increases.
- Retained Earnings (Accumulated Deficit)
- Retained earnings experienced volatility. They remained positive through 2018, around 15-41%, but turned negative in 2019, dropping below -11%, suggesting accumulated deficits or losses impacted equity during this time.
- Accumulated Other Comprehensive Loss
- Accumulated other comprehensive loss showed a reduction in negative impact over the years, moving from around -13% initially to near -2% by the end of 2019, indicating a gradual recovery or decrease in comprehensive losses within equity.
- Treasury Stock at Cost
- Data suggests variability with notable declines until around 2016, followed by fluctuations. The proportion shrank from roughly -6.6% in early 2015 to near zero after mid-2017 with some fluctuations afterward, reflecting changes in treasury stock holdings.
- Summary
- Overall, the company demonstrated a trend of reducing total liabilities and increasing equity proportion, especially driven by increased paid-in capital. Long-term liabilities decreased substantially, while short-term borrowings showed some volatility and eventual increase toward end 2019. The negative shift in retained earnings in 2019 signals potential operating or financial challenges impacting profitability or retained earnings accumulation. Meanwhile, comprehensive loss impacts lessened over time, and pension-related liabilities were significantly reduced, indicating possible restructuring or benefit plan modifications. The data depict a shift toward a stronger equity base with lower leverage by the end of the period analyzed.