This document analyzes GM's balance sheet to highlight three important traits: size, liquidity, and solvency. It summarizes that GM is one of the largest companies in America based on total assets of $189 billion. It has adequate liquidity with a current ratio of 1.13, on par with other large companies. While GM's debt-to-equity ratio of 1.66 exceeds 1.0, it is comparable to many other S&P 500 firms.