Stock Analysis on Net
Stock Analysis on Net

Abiomed Inc. (NASDAQ:ABMD)

$22.49

This company has been moved to the archive! The financial data has not been updated since November 3, 2022.

Common-Size Balance Sheet: Liabilities and Stockholders’ Equity
Quarterly Data

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Abiomed Inc., common-size consolidated balance sheet: liabilities and stockholders’ equity (quarterly data)

Microsoft Excel
Sep 30, 2022 Jun 30, 2022 Mar 31, 2022 Dec 31, 2021 Sep 30, 2021 Jun 30, 2021 Mar 31, 2021 Dec 31, 2020 Sep 30, 2020 Jun 30, 2020 Mar 31, 2020 Dec 31, 2019 Sep 30, 2019 Jun 30, 2019 Mar 31, 2019 Dec 31, 2018 Sep 30, 2018 Jun 30, 2018 Mar 31, 2018 Dec 31, 2017 Sep 30, 2017 Jun 30, 2017 Mar 31, 2017 Dec 31, 2016 Sep 30, 2016 Jun 30, 2016
Accounts payable
Accrued expenses
Deferred revenue
Other current liabilities
Current portion of capital lease obligation
Current liabilities
Other long-term liabilities
Contingent consideration
Deferred tax liabilities
Capital lease obligation, net of current portion
Long-term liabilities
Total liabilities
Class B Preferred Stock, $.01 par value; none issued and outstanding
Common stock, $.01 par value
Additional paid in capital
Retained earnings (accumulated deficit)
Treasury stock at cost
Accumulated other comprehensive loss
Stockholders’ equity
Total liabilities and stockholders’ equity

Based on: 10-Q (reporting date: 2022-09-30), 10-Q (reporting date: 2022-06-30), 10-K (reporting date: 2022-03-31), 10-Q (reporting date: 2021-12-31), 10-Q (reporting date: 2021-09-30), 10-Q (reporting date: 2021-06-30), 10-K (reporting date: 2021-03-31), 10-Q (reporting date: 2020-12-31), 10-Q (reporting date: 2020-09-30), 10-Q (reporting date: 2020-06-30), 10-K (reporting date: 2020-03-31), 10-Q (reporting date: 2019-12-31), 10-Q (reporting date: 2019-09-30), 10-Q (reporting date: 2019-06-30), 10-K (reporting date: 2019-03-31), 10-Q (reporting date: 2018-12-31), 10-Q (reporting date: 2018-09-30), 10-Q (reporting date: 2018-06-30), 10-K (reporting date: 2018-03-31), 10-Q (reporting date: 2017-12-31), 10-Q (reporting date: 2017-09-30), 10-Q (reporting date: 2017-06-30), 10-K (reporting date: 2017-03-31), 10-Q (reporting date: 2016-12-31), 10-Q (reporting date: 2016-09-30), 10-Q (reporting date: 2016-06-30).

Accounts Payable
Accounts payable as a percentage of total liabilities and stockholders’ equity showed moderate fluctuations over the period, ranging mostly between approximately 1.6% and 3.75%. It peaked in March 2017 at 3.75% but generally declined to values near 2% in the latest quarters.
Accrued Expenses
Accrued expenses exhibited a gradual decreasing trend from around 6.12% in mid-2016 to a low near 3.7% in late 2021, followed by a small uptick towards 4.09% by September 2022. This indicates a reduction in unpaid obligations accrued over time relative to the total financing.
Deferred Revenue
Deferred revenue remained relatively stable throughout the timeframe, fluctuating narrowly around 1.3% to 2%. The slight downward pressure from over 1.9% in early 2017 to near 1.4% in 2022 suggests minor changes in unearned revenue levels.
Other Current Liabilities
Data on other current liabilities is sparse but shows a modest presence starting in late 2018, generally between 0.2% and 0.4%, indicating a small but consistent component of current liabilities.
Current Portion of Capital Lease Obligation
This liability was only reported in some early periods and in very small amounts around 0.12%-0.16%, disappearing in subsequent data, implying it was likely paid off or reclassified.
Current Liabilities
The overall current liabilities portion of the capital structure showed variability, initially peaking near 12.65% in early 2017, then trending downwards to stabilize around 7.9% in the latter part of the dataset. This represents a decreasing reliance or balance of short-term obligations.
Other Long-Term Liabilities
Other long-term liabilities began with near zero but showed an intermittent increase with a peak above 1% during 2019, and then a general decline to just below 0.5% by late 2022, pointing to limited and diminishing long-term obligations in this category.
Contingent Consideration
This item experienced a downward trend from about 1.8% in 2016 to under 0.9% by 2022, with a notable short-term spike to near 1.9% around mid-2020. The general decrease suggests declining contingent liabilities over time.
Deferred Tax Liabilities
Deferred tax liabilities slightly declined from about 0.19% to approximately 0.04%, with a brief rise around 2020. This decline reflects reducing deferred tax obligations relative to overall capital structure.
Capital Lease Obligation (Net of Current Portion)
Capital lease obligations were reported only during early periods and declined from over 3% to disappearance in later data, indicating the repayment or removal of capital lease debt during the timeline.
Long-Term Liabilities
Long-term liabilities as a whole decreased notably from over 5% in late 2016 to approximately 1.3%-1.6% by late 2022, with intermediate fluctuations suggesting progressive debt repayment or liability reclassification favoring lower leverage.
Total Liabilities
Total liabilities peaked near 17.87% in early 2017 but then consistently declined, reaching around 9.2% in late 2022. This reduction points to an overall decrease in total obligations relative to the total capital base across the period.
Common Stock
The proportion represented by common stock par value decreased slightly from about 0.10% in mid-2016 to 0.03% by late 2022, indicating no significant issuance or changes in par value relative to the overall capital structure.
Additional Paid-in Capital
Additional paid-in capital showed a pronounced decline from a high near 121% in mid-2016 down to approximately 51%-53% in recent periods. This steady decrease indicates either dilution effects, share repurchases lowering equity base, or changes in accounting classification impacting this component.
Retained Earnings (Accumulated Deficit)
Retained earnings improved significantly from a negative figure near -20% of the total capital in 2016 to a positive 66% by late 2022, reflecting accumulated profitability and stronger earnings retention contributing to equity growth over time.
Treasury Stock at Cost
Treasury stock demonstrated increasing negative values, deepening from approximately -9.7% in 2016 to near -26% by late 2022, showing substantial repurchases or buybacks of shares that reduce shareholders’ equity proportion.
Accumulated Other Comprehensive Loss
This component showed a decrease in loss magnitude from around -3.7% in 2016 to about -2.75% by late 2022, with fluctuations suggesting moderate volatility in unrealized losses affecting equity.
Stockholders’ Equity
Stockholders’ equity remained the dominant portion of the capital structure, ranging mostly between about 82% and 90%. After a minor dip in 2016-2017, it generally trended upwards toward 90% by 2022, indicating strong equity funding relative to liabilities.
Total Liabilities and Stockholders’ Equity
The sum totals to 100% consistently as expected, with shifts occurring mainly between liabilities decreasing and equity components growing, reflecting an overall strengthening of the balance sheet composition during the timeframe analyzed.