Common-Size Balance Sheet: Assets
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Celgene Corp. pages available for free this week:
- Balance Sheet: Liabilities and Stockholders’ Equity
- Analysis of Profitability Ratios
- Analysis of Liquidity Ratios
- Operating Profit Margin since 2005
- Return on Equity (ROE) since 2005
- Return on Assets (ROA) since 2005
- Debt to Equity since 2005
- Total Asset Turnover since 2005
- Price to Earnings (P/E) since 2005
- Analysis of Debt
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Celgene Corp., common-size consolidated balance sheet: assets
Based on: 10-K (reporting date: 2018-12-31), 10-K (reporting date: 2017-12-31), 10-K (reporting date: 2016-12-31), 10-K (reporting date: 2015-12-31), 10-K (reporting date: 2014-12-31).
- Cash and cash equivalents
- The proportion of cash and cash equivalents relative to total assets demonstrates a fluctuating trend, starting at 23.77% in 2014 and declining notably to 11.93% in 2018. The lowest share is observed in 2018, indicating a potential reduction in liquid asset holdings or a reallocation of resources.
- Debt securities available-for-sale
- This category appears only in the last two years, representing 10.68% of total assets in 2017 and sharply decreasing to 1.4% in 2018. Such introduction and subsequent decline suggest changes in investment strategy or asset portfolio composition within this timeframe.
- Equity investments with readily determinable fair values
- Introduced in 2017 at 6.01% and decreased to 3.7% in 2018, this asset class shows a similar pattern to debt securities, perhaps reflecting divestment activities or market value fluctuations impacting the portfolio.
- Marketable securities available-for-sale
- Marketable securities show a significant decrease from 19.75% in 2014 to 6.18% in 2015 and maintain a similar low level of 6.41% in 2016, disappearing from reported figures in subsequent years, which could imply reclassification or liquidation of these assets.
- Accounts receivable, net of allowances
- The accounts receivable ratio remains relatively stable, fluctuating modestly between 5.25% and 6.73% over the period, indicating consistent credit sales and collection performance in relation to asset size.
- Inventory
- Inventory levels maintain a low and relatively stable share of total assets, beginning at 2.27% and declining to 1.29% by 2018, suggesting efficient inventory management or lower investment in stock relative to asset base.
- Income tax receivable
- Reported only in 2016 at 0.15%, this asset class appears transiently, possibly due to temporary tax considerations or claims during that fiscal year.
- Other receivables
- Increasing gradually from 0.10% in 2016 to 0.32% in 2018, other receivables indicate a small but growing component of current assets, which may encompass miscellaneous or less regular claims.
- Derivative assets
- Starting at 1.51% in 2015, derivative assets greatly diminish to 0.19% by 2018, reflecting reduced exposure or utilization of derivative financial instruments over time.
- Other prepaid taxes and prepaid income taxes
- These prepaid tax assets appear primarily between 2015 and 2017, with minor percentages under 1%, followed by disappearance in later years, implying temporary tax prepayments or adjustments during these years.
- Prepaid maintenance and software licenses
- This small but steady asset item remains consistent around 0.11% to 0.15%, indicating ongoing investment in operational software and maintenance prepayments with minor variation.
- Other current assets
- Other current assets decline significantly from 3.64% in 2015 to about 1.41% in 2018, suggesting a shrinking miscellaneous current asset component or reclassification into other categories.
- Current assets
- Current assets as a whole show notable volatility, decreasing sharply from 56.01% in 2014 to 25.56% in 2018 after peaking again at 49.41% in 2017. This points toward significant rebalancing between current and non-current assets over the period.
- Property, plant and equipment, net
- This asset category remains relatively stable, ranging between about 3% and 3.85%, reflecting a consistent investment in tangible fixed assets without significant expansions or disposals.
- Intangible assets, net
- Intangible assets display considerable fluctuation, rising from 23.46% in 2014 to a low of 27.99% in 2017, then soaring to 45.7% in 2018. The sharp increase in the final year may indicate acquisition of new intellectual property, licensing, or capitalized development costs.
- Goodwill
- Goodwill shows an upward trend overall, increasing from 12.64% in 2014 to 22.56% in 2018, despite minor declines in intermediate years, signalling expansion through acquisitions or business combinations over time.
- Other non-current assets
- This category decreases steadily from 4.19% in 2014 to 2.34% in 2018, suggesting a reduction or reclassification of less tangible long-term assets.
- Non-current assets
- Non-current assets as a proportion of total assets fluctuate significantly, from 43.99% in 2014 rising to 65.25% in 2015, then dropping to 50.59% in 2017 and spiking to 74.44% in 2018. This indicates substantial shifts in asset structure, with a notable shift towards longer-term asset holdings in the most recent year.
- Total assets
- Total assets are consistent at 100% by definition each year, but underlying composition reveals dynamic allocation between current and non-current assets over the analyzed period.