Stock Analysis on Net
Stock Analysis on Net

Bristol-Myers Squibb Co. (NYSE:BMY)

Common-Size Balance Sheet: Liabilities and Stockholders’ Equity

Bristol-Myers Squibb Co., common-size consolidated balance sheet: liabilities and stockholders’ equity

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Dec 31, 2023 Dec 31, 2022 Dec 31, 2021 Dec 31, 2020 Dec 31, 2019
Short-term debt obligations 3.28 4.40 4.53 1.98 2.57
Accounts payable 3.42 3.14 2.70 2.29 1.88
Rebates and discounts 8.07 6.92 5.85 4.80 3.29
Income taxes 1.44 0.97 0.69 0.55 1.17
Employee compensation and benefits 1.36 1.47 1.26 1.19 1.12
Research and development 1.32 1.40 1.26 1.20 1.02
Dividends 1.27 1.24 1.08 0.95 0.79
Interest 0.37 0.33 0.35 0.37 0.38
Royalties 0.49 0.45 0.38 0.39 0.32
Current operating lease liabilities 0.17 0.14 0.15 0.14 0.10
Contingent value rights 0.00 0.00 0.00 0.43 0.00
Other 2.20 2.14 1.76 1.82 1.44
Other current liabilities 16.69% 15.07% 12.78% 11.84% 9.63%
Current liabilities 23.39% 22.61% 20.00% 16.10% 14.09%
Deferred income taxes 0.36 2.24 4.12 4.56 4.97
Long-term debt, excluding current portion 38.52 36.21 36.23 40.80 33.39
Income taxes 3.46 4.12 4.42 4.23 4.13
Pension and postretirement 0.50 0.42 0.60 0.76 0.56
Non-current operating lease liabilities 1.61 1.30 0.80 0.70 0.52
Deferred income 0.32 0.29 0.30 0.30 0.33
Deferred compensation 0.45 0.36 0.39 0.29 0.22
Other 0.42 0.31 0.20 0.28 2.02
Other non-current liabilities 6.75% 6.81% 6.71% 6.56% 7.77%
Non-current liabilities 45.62% 45.25% 47.06% 51.92% 46.13%
Total liabilities 69.02% 67.86% 67.06% 68.03% 60.22%
Preferred stock, $2 convertible series, par value $1 per share 0.00 0.00 0.00 0.00 0.00
Common stock, par value of $0.10 per share 0.31 0.30 0.27 0.25 0.22
Capital in excess of par value of stock 48.01 46.65 40.58 37.41 33.64
Accumulated other comprehensive loss -1.62 -1.32 -1.16 -1.55 -1.17
Retained earnings 30.23 26.34 21.79 17.96 26.53
Cost of treasury stock -45.99 -39.89 -28.60 -22.14 -19.51
Total BMS shareholders’ equity 30.93% 32.08% 32.88% 31.92% 39.71%
Noncontrolling interest 0.06 0.06 0.05 0.05 0.08
Total equity 30.98% 32.14% 32.94% 31.97% 39.78%
Total liabilities and equity 100.00% 100.00% 100.00% 100.00% 100.00%

Based on: 10-K (reporting date: 2023-12-31), 10-K (reporting date: 2022-12-31), 10-K (reporting date: 2021-12-31), 10-K (reporting date: 2020-12-31), 10-K (reporting date: 2019-12-31).

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. Bristol-Myers Squibb Co. current liabilities as a percentage of total liabilities and equity increased from 2021 to 2022 and from 2022 to 2023.
Non-current liabilities Amount of obligation due after one year or beyond the normal operating cycle, if longer. Bristol-Myers Squibb Co. non-current liabilities as a percentage of total liabilities and equity decreased from 2021 to 2022 but then slightly increased from 2022 to 2023.
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. Bristol-Myers Squibb Co. total liabilities as a percentage of total liabilities and equity increased from 2021 to 2022 and from 2022 to 2023.
Total BMS 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. Bristol-Myers Squibb Co. total BMS shareholders’ equity as a percentage of total liabilities and equity decreased from 2021 to 2022 and from 2022 to 2023.