Common-Size Balance Sheet: Liabilities and Stockholders’ Equity
Quarterly Data
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- DuPont Analysis: Disaggregation of ROE, ROA, and Net Profit Margin
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ServiceNow Inc., common-size consolidated balance sheet: liabilities and stockholders’ equity (quarterly data)
Based on: 10-K (reporting date: 2025-12-31), 10-Q (reporting date: 2025-09-30), 10-Q (reporting date: 2025-06-30), 10-Q (reporting date: 2025-03-31), 10-K (reporting date: 2024-12-31), 10-Q (reporting date: 2024-09-30), 10-Q (reporting date: 2024-06-30), 10-Q (reporting date: 2024-03-31), 10-K (reporting date: 2023-12-31), 10-Q (reporting date: 2023-09-30), 10-Q (reporting date: 2023-06-30), 10-Q (reporting date: 2023-03-31), 10-K (reporting date: 2022-12-31), 10-Q (reporting date: 2022-09-30), 10-Q (reporting date: 2022-06-30), 10-Q (reporting date: 2022-03-31), 10-K (reporting date: 2021-12-31), 10-Q (reporting date: 2021-09-30), 10-Q (reporting date: 2021-06-30), 10-Q (reporting date: 2021-03-31).
The composition of liabilities and stockholders’ equity exhibited several notable trends over the observed period from March 31, 2021, to December 31, 2025. Current liabilities consistently represented a significant portion of the total, fluctuating between approximately 37% and 46%. Long-term liabilities, while smaller in proportion, also demonstrated a discernible pattern. Stockholders’ equity generally increased as a percentage of the total, particularly in the later periods, while the proportion of total liabilities decreased.
- Current Liabilities
- Current liabilities initially comprised around 41-43% of the total, peaking at 45.83% in December 2021. A slight decline was observed through September 2022, followed by a rebound to 41.00% in December 2022. From March 2023 through December 2023, current liabilities decreased, reaching a low of 37.11% in June 2023. A subsequent increase occurred through December 2024, stabilizing around 40-41% before decreasing again to 40.11% by the end of 2025. The largest component of current liabilities was consistently the current portion of deferred revenue, typically ranging from 29% to 35% of the total.
- Long-Term Liabilities
- Long-term liabilities began at approximately 24% of the total and generally decreased over the period, ending at around 10%. The most substantial component of long-term liabilities was long-term debt, net, less current portion, which decreased from 18.26% in March 2021 to 5.73% in December 2025. Other long-term liabilities showed a gradual increase, rising from 0.45% to 0.84% over the same timeframe.
- Stockholders’ Equity
- Stockholders’ equity demonstrated a consistent upward trend as a percentage of the total, starting at 34.43% in March 2021 and reaching 49.79% by December 2025. A significant portion of stockholders’ equity was attributable to additional paid-in capital, consistently around 35-41%. Retained earnings exhibited substantial growth, moving from a negative value in early periods to approximately 20% of the total by the end of the observation period. Treasury stock increased as a negative component of equity, becoming more substantial over time, reaching -11.69% by December 2025.
- Accounts Payable & Accrued Expenses
- Accounts payable and accrued expenses and other current liabilities both showed fluctuations but remained relatively stable as percentages of the total. Accounts payable decreased significantly from 1.24% to 0.33% between March 2021 and December 2022, then increased again to 0.78% by December 2025. Accrued expenses generally ranged between 5% and 8%, with a slight upward trend in the later periods.
Overall, the observed trends suggest a shift in the company’s capital structure towards a greater reliance on equity financing and a reduction in long-term debt. The consistent presence of deferred revenue as a significant component of current liabilities indicates a business model potentially reliant on upfront payments for services. The increasing negative balance of treasury stock suggests ongoing share repurchase activity.