Stock Analysis on Net

Amgen Inc. (NASDAQ:AMGN)

$24.99

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

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

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Mar 31, 2026 Dec 31, 2025 Sep 30, 2025 Jun 30, 2025 Mar 31, 2025 Dec 31, 2024 Sep 30, 2024 Jun 30, 2024 Mar 31, 2024 Dec 31, 2023 Sep 30, 2023 Jun 30, 2023 Mar 31, 2023 Dec 31, 2022 Sep 30, 2022 Jun 30, 2022 Mar 31, 2022 Dec 31, 2021 Sep 30, 2021 Jun 30, 2021 Mar 31, 2021
Accounts payable
Accrued liabilities
Current portion of long-term debt
Current liabilities
Long-term debt, excluding current portion
Long-term deferred tax liabilities
Long-term tax liabilities
Other noncurrent liabilities
Noncurrent liabilities
Total liabilities
Common stock and additional paid-in capital; $0.0001 par value
Accumulated deficit
Accumulated other comprehensive loss
Stockholders’ equity
Total liabilities and stockholders’ equity

Based on: 10-Q (reporting date: 2026-03-31), 10-K (reporting date: 2025-12-31), 10-Q (reporting date: 2025-09-30), 10-Q (reporting date: 2025-06-30), 10-Q (reporting date: 2025-03-31), 10-K (reporting date: 2024-12-31), 10-Q (reporting date: 2024-09-30), 10-Q (reporting date: 2024-06-30), 10-Q (reporting date: 2024-03-31), 10-K (reporting date: 2023-12-31), 10-Q (reporting date: 2023-09-30), 10-Q (reporting date: 2023-06-30), 10-Q (reporting date: 2023-03-31), 10-K (reporting date: 2022-12-31), 10-Q (reporting date: 2022-09-30), 10-Q (reporting date: 2022-06-30), 10-Q (reporting date: 2022-03-31), 10-K (reporting date: 2021-12-31), 10-Q (reporting date: 2021-09-30), 10-Q (reporting date: 2021-06-30), 10-Q (reporting date: 2021-03-31).


The capital structure is characterized by high leverage, with total liabilities consistently representing the vast majority of the balance sheet, ranging from a low of 85.07% in March 2021 to a peak of 98.45% in March 2022. This indicates a heavy reliance on debt financing over equity throughout the analyzed period.

Debt and Long-Term Liability Trends
Long-term debt, excluding the current portion, is the most significant component of the balance sheet. Its relative weight increased from 49.78% in March 2021 to a high of 68.49% in March 2023, before gradually declining to 56.09% by March 2026. This suggests a strategic period of increased borrowing followed by a slow reduction in the relative proportion of long-term debt. Concurrently, long-term tax liabilities showed a steady decline from 11.25% in March 2021 to 2.99% by March 2026.
Current Liability Composition
Current liabilities have fluctuated between 16.02% and 28.14% of the total balance sheet. Accrued liabilities remain a primary driver of short-term obligations, generally staying within the 13% to 20% range. There is a noticeable upward trend in total current liabilities toward the end of the period, peaking at 28.14% in December 2025, driven by increases in accounts payable and the current portion of long-term debt.
Stockholders' Equity and Deficit Analysis
A significant contraction in stockholders' equity occurred between March 2021 (14.93%) and March 2022, where it reached a minimum of 1.55%. This erosion was mirrored by a deepening accumulated deficit, which moved from -34.60% to a peak negative value of -49.95% in March 2022. Since that period, a gradual recovery has been observed, with stockholders' equity rising to 9.93% by March 2026 and the accumulated deficit moderating to -26.65%.
Overall Solvency Profile
The balance sheet reflects a persistent state of low equity relative to liabilities. While total liabilities decreased slightly from their peak in 2022, the company maintains a high debt-to-asset ratio. The gradual improvement in the equity position since 2022 suggests a slow trend toward strengthening the capital base, although the accumulated deficit remains a substantial negative component of the total equity structure.