Stock Analysis on Net
Stock Analysis on Net

Reynolds American Inc. (NYSE:RAI)

This company has been moved to the archive! The financial data has not been updated since May 3, 2017.

Common-Size Balance Sheet: Liabilities and Stockholders’ Equity 

Reynolds American Inc., common-size consolidated balance sheet: liabilities and stockholders’ equity

Microsoft Excel
Dec 31, 2016 Dec 31, 2015 Dec 31, 2014 Dec 31, 2013 Dec 31, 2012
Accounts payable 0.43 0.34 0.93 1.20 1.13
Tobacco settlement accruals 4.89 5.29 11.97 11.21 15.03
Due to related party 0.01 0.02 0.01 0.00 0.01
Deferred revenue, related party 0.13 0.06 0.21 0.31 0.25
Current maturities of long-term debt 0.98 0.95 2.96 0.00 0.36
Dividends payable on common stock 1.28 0.97 2.34 2.20 1.97
Payroll and employee benefits 0.52 0.39 1.17 1.16 0.78
Pension and other postretirement benefits 0.17 0.17 0.49 0.51 0.45
Marketing and advertising 0.30 0.40 0.88 0.76 0.64
Excise, franchise and property tax 0.34 0.41 1.06 1.02 0.90
Tobacco quota buyout 0.00 0.00 0.00 0.34 0.33
Other 0.69 0.95 1.29 1.25 0.91
Other current liabilities 2.03% 2.32% 4.90% 5.04% 4.01%
Current liabilities 9.76% 9.94% 23.32% 19.97% 22.76%
Long-term debt, less current maturities 24.79 31.83 30.49 33.11 30.41
Long-term deferred income taxes, net 18.80 19.23 2.52 4.27 2.78
Long-term retirement benefits, less current portion 3.66 4.26 13.14 7.93 11.00
Long-term deferred revenue, related party 0.08 0.00 0.00 0.00 0.00
Other noncurrent liabilities 0.43 0.45 0.77 1.18 1.29
Noncurrent liabilities 47.75% 55.77% 46.92% 46.48% 45.49%
Total liabilities 57.51% 65.71% 70.24% 66.45% 68.25%
Common stock 0.00 0.00 0.00 0.00 0.00
Paid-in capital 35.79 34.57 40.80 42.66 43.94
Retained earnings (accumulated deficit) 7.32 0.35 -8.65 -8.75 -10.31
Accumulated other comprehensive loss -0.61 -0.64 -2.40 -0.36 -1.88
Shareholders’ equity 42.49% 34.29% 29.76% 33.55% 31.75%
Total liabilities and shareholders’ equity 100.00% 100.00% 100.00% 100.00% 100.00%

Based on: 10-K (reporting date: 2016-12-31), 10-K (reporting date: 2015-12-31), 10-K (reporting date: 2014-12-31), 10-K (reporting date: 2013-12-31), 10-K (reporting date: 2012-12-31).

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. Reynolds American Inc. current liabilities as a percentage of total liabilities and shareholders’ equity decreased from 2014 to 2015 and from 2015 to 2016.
Noncurrent liabilities Amount of obligation due after one year or beyond the normal operating cycle, if longer. Reynolds American Inc. noncurrent liabilities as a percentage of total liabilities and shareholders’ equity increased from 2014 to 2015 but then slightly decreased from 2015 to 2016 not reaching 2014 level.
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. Reynolds American Inc. total liabilities as a percentage of total liabilities and shareholders’ equity decreased from 2014 to 2015 and from 2015 to 2016.
Shareholders’ 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. Reynolds American Inc. shareholders’ equity as a percentage of total liabilities and shareholders’ equity increased from 2014 to 2015 and from 2015 to 2016.