Brookfield Business Corporation (BBUC) Balance Sheet

NYSE: BBUCAssets, liabilities, debt and equity over 7 years.

BBUC balance sheet, 2025

December 31, 2025 · U.S. dollars

$75.76B assets = $60.45B liabilities + $15.31B equity

Both columns are drawn to the same scale: what BBUC owns equals what it owes plus shareholders’ equity. Hover a block for its value.

BBUC financial health

Current ratio1.67

Comfortable · current assets cover current liabilities 1.67×

Equity / assets−0.9%

Thin equity · of assets funded by shareholders

Cash / debt9.6%

Low cash cover · cash & short-term investments vs total debt

Goodwill & intangibles42.0%

Acquisition-heavy · of total assets

Descriptive bands, not a rating. Fiscal 2025.

BBUC balance sheet trends, 2019–2025

Brookfield Business Corporation balance sheet trends
Metric	Then	Latest	Change
Total assets	$16.68B2019	$75.76B2025	+28.7%/yr
Total liabilities	$13.52B2019	$60.45B2025	+28.4%/yr
Shareholders’ equity	$1.40B2019	−$679.0M2025	—
Cash & short-term investments	$792.0M2019	$4.27B2025	+32.4%/yr
Total debt	$5.81B2019	$44.57B2025	+40.4%/yr
Net cash (debt)	−$5.02B2019	−$40.30B2025	−$35.3B
Working capital	$36.0M2019	$6.06B2025	+$6.0B
Book value per share	$14.122019	−$7.152025	—
Current ratio	1.012019	1.672025	+0.67
Debt / equity	4.162019	50.202023	+46.04
Shares outstanding	98.9M2019	95.0M2025	−0.7%/yr

Change is the average annual growth (CAGR) or the difference between the first and latest year.

BBUC assets

Cash & ST investmentsReceivablesInventoryOther currentPP&EGoodwill & intangiblesLT investmentsOther non-current

BBUC liabilities and equity

Current liabilitiesLong-term debtOther long-term liabilitiesEquity

BBUC debt vs cash

Total debtCash & ST investmentsNet cash (debt)

Debt includes short- and long-term borrowings and, where reported, lease obligations.

BBUC balance sheet

Brookfield Business Corporation annual balance sheet
	2025	2024	2023	2022	2021	2020	2019
Assets
Cash & short-term investments	$4.27B	$1.01B	$3.84B	$736.0M	$894.0M	$777.0M	$792.0M
Cash & equivalents	$3.55B	$1.01B	$3.25B	$736.0M	$894.0M	$777.0M	$792.0M
Short-term investments	$724.0M	$105.9M	$587.0M	$34.0M	$39.9M	$19.0M	$23.0M
Receivables	$7.00B	$1.48B	$1.52B	$2.74B	$2.03B	$2.11B	$2.19B
Inventory	$2.56B	$52.0M	$61.0M	$635.0M	$580.0M	$713.0M	$726.0M
Other current assets	$1.22B	$400.0M	$0	$769.0M	$363.0M	$561.0M	$425.0M
Total current assets	$15.04B	$2.94B	$2.75B	$4.88B	$3.87B	$4.16B	$4.13B
Property, plant & equipment (net)	$11.01B	$2.48B	$2.74B	$3.77B	$4.04B	$4.32B	$4.07B
Goodwill & intangible assets	$31.82B	$10.95B	$12.63B	$16.21B	$6.44B	$6.70B	$6.86B
Long-term investments	$7.77B	$209.0M	$231.0M	$748.0M	$70.0M	$73.0M	$91.0M
Other non-current assets	$10.11B	$2.52B	$2.82B	$1.77B	$1.51B	$1.41B	$1.53B
Total assets	$75.76B	$19.10B	$21.18B	$27.38B	$15.92B	$16.66B	$16.68B
Liabilities
Accounts payable	$3.46B	$829.0M	$4.23B	$1.25B	$1.36B	$1.40B	$1.33B
Short-term debt	$1.56B	$155.0M	$3.58B	$491.0M	$1.98B	$180.0M	$348.0M
Deferred revenue	$359.0M	$382.0M	$481.0M	$1.18B	$1.40B	$1.54B	$1.41B
Total current liabilities	$8.98B	$4.81B	$14.36B	$5.99B	$5.63B	$4.27B	$4.10B
Long-term debt	$42.40B	$8.38B	$8.03B	$12.91B	$5.19B	$5.08B	$5.02B
Lease obligations	$824.0M	$280.0M	$312.0M	$499.0M	$469.0M	$506.0M	$522.0M
Other long-term liabilities	$9.07B	$3.27B	$41.47B	$4.41B	$3.96B	$4.61B	$4.40B
Total liabilities	$60.45B	$16.46B	$63.85B	$23.30B	$14.78B	$13.95B	$13.52B
Shareholders' equity
Common stock & paid-in capital	$845.0M	$737.0M	$737.0M	$737.0M	$159.0M	$1.97B	$1.88B
Retained earnings (deficit)	−$1.12B	−$246.9M	$637.0M	$118.0M	−$712.0M	−$730.0M	−$508.0M
Accumulated other comprehensive income	−$402.0M	−$422.0M	−$365.0M	−$335.0M	$37.0M	−$455.0M	−$414.0M
Minority interest	$13.02B	$15.56B	$16.62B	$17.02B	—	—	—
Total shareholders' equity	−$679.0M	−$59.0M	$880.0M	$359.0M	−$516.0M	$1.23B	$1.40B
Key figures
Total debt	$44.57B	$8.77B	$44.18B	$13.41B	$7.58B	$5.70B	$5.81B
Net cash (debt)	−$40.30B	−$7.76B	−$40.34B	−$12.68B	−$6.68B	−$4.92B	−$5.02B
Working capital	$6.06B	−$1.88B	−$11.60B	−$1.10B	−$1.76B	−$103.0M	$36.0M
Tangible book value	−$32.50B	−$11.01B	−$11.75B	−$15.85B	−$6.96B	−$5.47B	−$5.46B
Book value per share	−$7.15	−$0.60	$8.90	$3.63	−$7.02	$12.40	$14.12
Shares outstanding	95.0M	98.9M	98.9M	98.9M	73.5M	98.9M	98.9M
Current ratio	1.67	0.61	0.19	0.82	0.69	0.98	1.01
Quick ratio	1.25	0.52	0.37	0.58	0.52	0.68	0.73
Debt / equity	—	—	50.20	37.36	—	4.64	4.16
Equity / assets	−0.9%	−0.3%	4.2%	1.3%	−3.2%	7.4%	8.4%

Brookfield Business Corporation quarterly balance sheet
	Jun '26	Mar '26	Dec '25	Sep '25	Jun '25	Mar '25	Dec '24	Sep '24	Jun '24	Mar '24	Dec '23	Sep '23
Assets
Cash & short-term investments	$18.09B	$5.26B	$4.27B	$629.0M	$613.0M	$968.0M	$1.80B	$673.0M	$754.0M	$784.0M	$787.0M	$646.0M
Cash & equivalents	$3.45B	$4.52B	$3.55B	$629.0M	$613.0M	$968.0M	$1.01B	$673.0M	$754.0M	$743.0M	$772.0M	$646.0M
Short-term investments	$14.64B	$732.0M	$724.0M	$1.33B	$66.1M	$84.0M	$791.0M	$51.9M	$5.0M	$41.0M	$15.0M	$37.8M
Receivables	$6.53B	$6.58B	$7.00B	$1.41B	$1.29B	$1.60B	$1.34B	$1.65B	$1.53B	$1.69B	$1.52B	$2.64B
Inventory	$8.54B	$2.65B	$2.56B	$26.0M	$26.0M	$59.0M	$52.0M	$64.0M	$63.0M	$59.0M	$61.0M	$704.0M
Other current assets	$588.0M	$1.34B	$1.22B	$310.0M	$349.0M	$383.0M	$0	$436.0M	$407.0M	$341.0M	$384.0M	$564.0M
Total current assets	$33.75B	$15.82B	$15.04B	$2.37B	$2.28B	$3.01B	$2.94B	$2.83B	$2.75B	$2.88B	$2.75B	$4.55B
Property, plant & equipment (net)	$9.34B	$11.24B	$11.01B	$186.0M	$181.0M	$2.48B	$2.48B	$2.77B	$2.67B	$2.62B	$2.74B	$3.61B
Goodwill & intangible assets	$31.19B	$31.54B	$31.82B	$10.97B	$11.00B	$11.02B	$10.95B	$12.11B	$12.11B	$12.41B	$12.63B	$15.56B
Long-term investments	$2.43B	$7.71B	$7.77B	$513.0M	$477.0M	$525.0M	$209.0M	$475.0M	$532.0M	$226.0M	$231.0M	$249.0M
Other non-current assets	$2.12B	$10.74B	$10.11B	$2.68B	$2.34B	$2.26B	$2.52B	$2.45B	$2.43B	$2.76B	$2.82B	$2.38B
Total assets	$78.82B	$77.06B	$75.76B	$16.73B	$16.28B	$19.30B	$19.10B	$20.62B	$20.50B	$20.89B	$21.18B	$26.34B
Liabilities
Accounts payable	$16.20B	$3.32B	$3.46B	$813.0M	$755.0M	$825.0M	$829.0M	$904.0M	$867.9M	$833.0M	$849.0M	$1.12B
Short-term debt	$2.18B	$1.83B	$1.56B	$151.0M	$156.0M	$191.0M	—	$203.0M	$275.0M	$340.0M	$836.0M	$1.52B
Deferred revenue	—	$350.0M	$359.0M	$379.0M	$354.0M	$378.0M	—	$479.0M	$514.0M	$527.0M	$481.0M	$1.27B
Total current liabilities	$13.25B	$11.08B	$8.98B	$4.72B	$4.06B	$4.90B	$4.81B	$4.73B	$4.41B	$4.65B	$4.83B	$6.67B
Long-term debt	$44.82B	$43.14B	$42.40B	$7.89B	$7.94B	$8.71B	$8.38B	$8.52B	$8.33B	$8.24B	$8.03B	$11.61B
Lease obligations	$860.0M	$848.0M	$824.0M	$110.0M	$112.0M	$290.0M	$280.0M	$303.0M	$284.0M	$290.0M	$312.0M	$482.0M
Other long-term liabilities	$5.31B	$7.32B	$9.07B	$1.80B	$1.70B	$3.11B	$3.27B	$3.32B	$3.18B	$3.44B	$3.56B	$4.39B
Total liabilities	$63.38B	$61.54B	$60.45B	$14.42B	$13.70B	$16.71B	$16.46B	$16.58B	$15.92B	$16.33B	$16.42B	$22.67B
Shareholders' equity
Common stock & paid-in capital	$3.67B	$3.72B	$845.0M	$814.0M	$815.8M	$770.0M	—	$735.8M	$736.9M	$737.0M	$737.0M	$737.0M
Retained earnings (deficit)	$1.34B	$1.31B	−$1.12B	−$925.0M	−$425.9M	−$305.0M	−$247.0M	$155.8M	$621.9M	$498.0M	$637.0M	$183.0M
Accumulated other comprehensive income	$427.0M	−$147.0M	−$402.0M	−$394.0M	−$549.2M	−$416.0M	—	−$514.2M	−$510.0M	−$387.0M	−$365.0M	−$348.0M
Minority interest	$10.01B	$10.04B	$13.02B	$13.19B	$13.03B	—	—	—	—	—	—	—
Total shareholders' equity	$5.43B	$5.48B	−$679.0M	−$491.0M	−$159.0M	−$78.0M	−$59.0M	$378.0M	$849.0M	$722.0M	$880.0M	$404.0M
Key figures
Total debt	$45.68B	$45.60B	$44.57B	$8.11B	$8.05B	$9.00B	$8.38B	$8.82B	$8.62B	$8.84B	$9.13B	$13.54B
Net cash (debt)	−$27.59B	−$40.35B	−$40.30B	−$7.48B	−$7.44B	−$8.03B	−$6.58B	−$8.15B	−$7.86B	−$8.05B	−$8.35B	−$12.90B
Working capital	$20.50B	$4.75B	$6.06B	−$2.35B	−$1.78B	−$1.89B	−$1.88B	−$1.91B	−$1.65B	−$1.77B	−$2.08B	−$2.12B
Tangible book value	−$25.75B	−$26.06B	−$32.50B	−$11.47B	−$11.16B	−$11.10B	−$11.01B	−$11.73B	−$11.26B	−$11.68B	−$11.75B	−$15.15B
Book value per share	$26.23	$26.36	−$7.15	−$5.12	−$1.66	−$0.80	−$0.81	$3.82	$8.59	$7.30	$8.90	$4.09
Shares outstanding	207.1M	207.9M	95.0M	95.9M	95.9M	97.6M	73.0M	98.9M	98.9M	98.9M	98.9M	98.9M
Current ratio	2.55	1.43	1.67	0.50	0.56	0.61	0.61	0.60	0.63	0.62	0.57	0.68
Quick ratio	1.86	1.07	1.25	0.43	0.47	0.52	0.65	0.49	0.52	0.53	0.48	0.49
Debt / equity	8.41	8.32	—	—	—	—	—	23.35	10.15	12.24	10.38	33.53
Equity / assets	6.9%	7.1%	−0.9%	−2.9%	−1.0%	−0.4%	−0.3%	1.8%	4.1%	3.5%	4.2%	1.5%

Quarterly columns are labeled by the month the quarter ended. Figures in U.S. dollars as reported (latest annual report filed March 31, 2026); data from EODHD.

BBUC financial position

At the end of fiscal 2025 (December 31, 2025), Brookfield Business had total assets of $75.8 billion (up 296.7% from a year earlier), total liabilities of $60.5 billion and shareholders' equity of -$679.0 million. It held $4.3 billion in cash and short-term investments against $44.6 billion of debt, net debt of $40.3 billion. Its current ratio was 1.67. In the latest quarter (ended June 30, 2026) total assets were $78.8 billion and equity $5.4 billion.

Related: BBUC income statement, BBUC cash flow statement, BBUC key metrics. See the BBUC stock overview for the latest quote and news.

BBUC balance sheet FAQ

What are Brookfield Business's total assets?

Brookfield Business reported total assets of $75.8 billion at the end of fiscal 2025 (December 31, 2025), compared with $19.1 billion a year earlier.

How much debt does Brookfield Business have?

Brookfield Business had $44.6 billion of total debt at the end of fiscal 2025, including short-term borrowings and lease obligations. Its debt-to-equity ratio was —.

How much cash does Brookfield Business have?

Brookfield Business held $4.3 billion in cash and short-term investments at the end of fiscal 2025; with $44.6 billion of debt that is net debt of $40.3 billion.

What is Brookfield Business's book value?

Brookfield Business's shareholders' equity (book value) was -$679.0 million at the end of fiscal 2025, or −$7.15 per share.

What is Brookfield Business's current ratio?

Brookfield Business had current assets of $15.0 billion and current liabilities of $9.0 billion, a current ratio of 1.67 (it can cover its short-term obligations).

How much goodwill does Brookfield Business have?

Brookfield Business carried $31.8 billion of goodwill and intangible assets, 42.0% of total assets, at the end of fiscal 2025.