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Moody's Balance Sheet Statement

Assets, liabilities, and shareholders' equity

Moody's holds $14.7B in total assets. Shareholders' equity is $3.0B against $7.3B in total debt. Cash and equivalents total $1.5B. The current ratio is 1.16 and debt-to-equity is 2.44. Based on the Q1 2026 filing.

Total Assets$14.7BTotal Stockholders Equity$3.0BLong Term Debt$6.4BCash And Equivalents$1.5BTotal Current Assets$4.2BTotal Current Liabilities$3.6B
Latest FilingQ1 2026
Report Date2026-04-23
Market Cap$77.2B
P/E Ratio30.93
ROE74.54%

Current Liabilities

MetricQ4 '24Q1 '25Q2 '25Q3 '25Q4 '25Q1 '26
Accounts payable$53M$98M$53M$54M$62M$97M
Accrued Manufacturing Costs$133M$163M$136M$135M$126M$170M
Accrued Progress Collections and Price Adjustments$57M$57M$57M$58M$56M$54M
Accounts payable and other current liabilities (Note 11)$1.3B$1B$968M$1B$1.3B$1.2B
Accrued Income Taxes, Current$144M$205M$88M$89M$146M$169M
Compensation and benefits$133M$163M$136M$135M$126M$170M
Current portion of long-term debt$697M$0$0$0$0$576M
Deferred revenue$1.5B$1.8B$1.6B$1.4B$1.6B$1.8B
Derivative Liabilities - Fair Value$3M$10M$7M$4M$2B$1.9B
Dividends payable$32M$7M$6M$14M$8M$7M
Operating Lease Liability Payments - 2024 (Lessee)—$80M$85M$86M—$35M
Operating Lease Liability Payments - 2025 (Lessee)—$20M$25M$35M—$34M
Operating lease liabilities, current$102M$103M$101M$98M$95M$94M
Total current liabilities$3.6B$2.9B$2.6B$2.5B$3B$3.6B

Current Assets

MetricQ4 '24Q1 '25Q2 '25Q3 '25Q4 '25Q1 '26
Accounts receivable, net$1.8B$1.9B$1.8B$1.8B$2B$2B
Assets held for sale$0——$32M$98M$101M
Capitalized Contract Costs, Current$131M$139M$138M$131M$143M$149M
Cash and cash equivalents$2.4B$2.1B$2.2B$2.2B$2.4B$1.5B
Deferred costs$131M$139M$138M$131M$143M$149M
Other current assets$515M$514M$573M$566M$714M$660M
Derivative Assets - Not Designated as Hedging Instruments$21M$8M$0$4M$0$25M
Income taxes receivable$81M$100M$135M$112M$139M$99M
Total current assets$5.3B$4.6B$4.6B$4.6B$5.2B$4.2B
Trading Securities in Marketable Securities$328M$338M$342M$350M$350M$349M

Non-Current Assets

MetricQ4 '24Q1 '25Q2 '25Q3 '25Q4 '25Q1 '26
Accumulated Goodwill Impairment Losses$12M$12M$12M$12M$12M$12M
Derivative Assets, Non-Current$58M$3M$0$0$0$9M
Equity Securities Without Readily Determinable Fair Value - Cumulative Downward Adjustments$328M$338M$342M$350M$350M$349M
Goodwill$6B$6.2B$6.5B$6.5B$6.4B$6.3B
Investments - Amortized Cost Basis$328M$338M$342M$350M$350M$349M
Net Investment in Lease$216M$217M$226M$300M$282M$278M
Deferred costs$214M$224M$226M$226M$253M$267M
Deferred tax assets$293M$292M$318M$288M$305M$249M
Prepaid pension assets$60M$61M$61M$62M$74M$77M
Other intangible assets—net$1.9B$2B$2B$1.9B$1.9B$1.8B
Investments$465M$489M$494M$483M$489M$495M
Investments$98M$105M$104M$106M$110M$99M
Operating lease right-of-use assets$216M$217M$226M$300M$282M$278M
Other non-current assets$1.2B$1.1B$1.1B$1.1B$1.1B$1.1B
Short-term investment securities (includes restricted investments of consolidated variable interest entities: 2026, $85; 2025, $84)$566M$62M$116M$78M$64M$41M
Operating Lease Right-of-Use Assets in Other Assets$216M$217M$226M$300M$282M$278M
Other Investments$10M$12M$13M$14M$18M$20M
Other non-current assets$99M$78M$80M$75M$74M$67M
Accumulated depreciation$1.5B$1.5B$1.6B$1.5B$1.6B$1.6B
Property and equipment, net$656M$671M$689M$712M$722M$735M
Software and Technology Licenses, Net$1.2B$1.1B$1.1B$1.1B$1.1B$1.1B
Total assets$15.5B$15.1B$15.5B$15.4B$15.8B$14.7B

Equity

MetricQ4 '24Q1 '25Q2 '25Q3 '25Q4 '25Q1 '26
Accumulated other comprehensive income (loss)-$638M-$578M-$519M-$538M-$500M-$519M
Additional paid-in capital$1.5B$1.5B$1.6B$1.6B$1.7B$1.7B
Preferred stock; $0.001 par value; 100 shares authorized; no shares issued and outstanding$0$0$0$0$0$0
Retained earnings$16.1B$16.5B$16.9B$17.4B$17.9B$18.3B
Total liabilities and stockholders' equity$15.5B$15.1B$15.5B$15.4B$15.8B$14.7B
Total stockholders' equity$3.6B$3.7B$3.9B$4B$4.1B$3B
Treasury stock$13.3B$13.7B$14B$14.5B$15B$16.5B

Non-Current Liabilities

MetricQ4 '24Q1 '25Q2 '25Q3 '25Q4 '25Q1 '26
Contract Liabilities, Non-Current$57M$57M$57M$58M$56M$54M
Defined Benefit Pension Plan Liabilities (Non-Current)$195M$196M$204M$208M$216M$209M
Operating Lease Liability Payments - 2026 (Lessee)—$25M$30M$31M—$39M
Operating Lease Liability Payments - 2027 (Lessee)—$25M$30M$31M—$39M
Operating Lease Liability Payments - 2028 (Lessee)—$20M$25M$35M—$34M
Long-term debt$6.7B$6.8B$7B$7B$7B$6.4B
Deferred revenue, net of current portion$57M$57M$57M$58M$56M$54M
Liability For Uncertain Tax Positions Noncurrent$211M$218M$226M$232M$158M$164M
Retirement and nonpension postretirement benefit obligations$195M$196M$204M$208M$216M$209M
Operating lease liabilities, non-current$216M$210M$214M$282M$262M$256M
Operating Lease Liabilities (Total)$318M$313M$315M$380M$357M$350M
Other non-current liabilities$517M$574M$913M$901M$859M$774M
Total liabilities$216M$262M$595M$578M$540M$481M

Other

MetricQ4 '24Q1 '25Q2 '25Q3 '25Q4 '25Q1 '26
Gross Assets/Liabilities$1.5B$1.6B$2.1B$2B$2B$1.9B
Accrued bonuses$452M$105M$185M$263M$390M$111M
Professional service fees$38M$38M$38M$40M$49M$49M
Licensing Arrangements$25M$27M$24M$19M$20M$23M
Allowance for doubtful accounts$32M$34M$33M$33M$29M$31M
Cash surrender value of life insurance policies$48M$49M$49M$50M$50M$50M
Contract with Customer, Liability$1.5B$1.8B$1.6B$1.4B$1.6B$1.9B
Customer credits, advanced payments and advanced billings$142M$155M$134M$129M$163M$147M
Debt issuances$7.7B$7.1B$7.2B$7.2B$7.2B$7.1B
Debt Instrument, Unamortized Discount (Premium), Net$52M$51M$50M$49M$49M$47M
Deferred income taxes$449M$439M$355M$348M$315M$311M
Deposit Assets$15M$16M$17M$17M$16M$16M
Derivatives$58M$3M$0$0$0$9M
Derivative, gross, assets$58M$11M$21M$2M$9M$9M
Derivatives, gross, liabilities$1.5B$1.6B$2.1B$2B$2B$1.9B
Derivative Liability, Noncurrent$192M$244M$588M$570M$540M$456M
MAKS indemnification provisions$19M$18M$18M$19M$19M$19M
Disposal Group, Including Discontinued Operation, Other Liabilities, Current$0——$32M$36M$47M
Equity method investments (Note 11)$127M$139M$139M$119M$121M$126M
Trading securities, cost$328M$338M$342M$350M$350M$349M
Goodwill, Gross$6B$6.2B$6.5B$6.5B$6.4B$6.3B
Goodwill accumulated impairment losses$12M$12M$12M$12M$12M$12M
Indemnification assets related to acquisitions$109M$111M$114M$116M$35M$36M
Interest Rate Derivatives, at Fair Value, Net$169M$132M$107M$94M$84M$90M
Interest receivable on interest rate and cross currency swaps$77M$42M$79M$59M$95M$53M
Lessee Operating Lease Liability Payments Due—$332M$338M$457M—$421M
2030—$23M$40M$177M—$147M
Lessee Operating Lease Liability Undiscounted Excess Amount—$19M$23M$77M—$71M
2028—$540M$587M$587M—$500M
2029—$500M$500M$500M—$400M
2030—$400M$400M$400M—$864M
2027—$0$0$0—$576M
Remainder of 2026—$0$0$0—$0
Thereafter—$5.6B$5.7B$5.7B—$4.8B
Noncontrolling interests in subsidiaries$162M$158M$159M$155M$151M$149M
Operating Lease Weighted Average Discount Rate Percent—3.2%3.5%4.6%—4.7%
Other accrued liabilities$92M$90M$104M$98M$102M$117M
Other long-term liabilities$52M$52M$46M$41M$41M$44M
Other$47M$41M$41M$42M$46M$44M
Current pension and PRB liabilities (included in Accrued employee compensation)$11M$11M$11M$11M$9M$10M
Preferred Stock, Par or Stated Value Per Share$0.01$0.01$0.01$0.01$0.01$0.01
Preferred Stock, Shares Authorized10M10M10M10M10M10M
Preferred Stock, Shares Issued000000
Preferred Stock, Shares Outstanding000000
Prepaid expenses$179M$184M$159M$188M$184M$214M
Reserve for international non-income tax obligation————$0$53M
Severance accrual, current$46M$51M$50M$36M$41M$46M
Treasury stock, shares (in shares)162.6M163M163.5M164.5M165.4M168.2M
Unamortized Debt Issuance Expense$45M$44M$43M$42M$41M$40M
Interest accrued$47M$52M$57M$63M$43M$46M
Unrecorded Unconditional Purchase Obligation—$155M$149M——$600M
Remainder of Fiscal Year 2024—$0$0$0—$0