Common-Size Balance Sheet: Assets
Quarterly Data
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- Common-Size Income Statement
- Analysis of Solvency Ratios
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- Capital Asset Pricing Model (CAPM)
- Present Value of Free Cash Flow to Equity (FCFE)
- Selected Financial Data since 2005
- Current Ratio since 2005
- Debt to Equity since 2005
- Price to Earnings (P/E) since 2005
- Price to Operating Profit (P/OP) since 2005
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Regeneron Pharmaceuticals Inc., common-size consolidated balance sheet: assets (quarterly data)
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 asset composition of the organization exhibits a structural transition from a current-asset-heavy position toward a higher concentration of non-current assets. Current assets, which represented 56.58% of total assets in March 2021, experienced a gradual decline to 44.56% by March 2026. Conversely, non-current assets grew from 43.42% to 55.44% over the same period, indicating a shift in the long-term allocation of resources.
- Current Asset Dynamics
- A significant reduction in the proportion of accounts receivable is observed, falling from a peak of 32.57% in June 2021 to 14.02% by March 2026. This suggests a change in revenue collection efficiency or a shift in billing structures. Cash and cash equivalents displayed volatility, peaking at 14.50% in September 2021 before stabilizing in the 5% to 8% range during the latter half of the period. Current marketable securities showed a notable surge, peaking at 24.53% in December 2023, before retreating to 14.17% by March 2026.
- Inventory and Prepaid Expenses
- Inventories remained remarkably stable as a percentage of total assets, generally fluctuating between 7.5% and 8.5%, suggesting that inventory growth has scaled proportionally with the overall balance sheet. Prepaid expenses and other current assets remained a negligible component, typically staying below 2% of total assets.
- Non-Current Asset Growth
- The increase in non-current assets is primarily driven by the expansion of deferred tax assets, which rose steadily from 4.31% in March 2021 to 10.25% by March 2026. Additionally, other non-current assets saw a marked increase from 0.82% to 5.21% over the analyzed timeframe. Long-term marketable securities remained a substantial component, consistently representing between 16% and 26% of total assets.
- Fixed and Intangible Assets
- Property, plant, and equipment, net, showed a downward trend in its relative weight, decreasing from 18.36% in March 2021 to 12.89% in March 2026. Intangible assets first appeared in the data in September 2022 at 2.91% and have since maintained a stable presence, hovering around 3% of total assets.
Overall, the data reflects a strategic migration of value from liquid current assets—specifically accounts receivable—into non-current categories, including long-term investments and deferred tax assets. The relative stability of inventories against the decline in property, plant, and equipment suggests a balance sheet that is becoming less dependent on physical fixed assets and more focused on financial and fiscal assets.