Common-Size Balance Sheet: Liabilities and Stockholders’ Equity
Quarterly Data
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Regeneron Pharmaceuticals Inc. pages available for free this week:
- Balance Sheet: Assets
- Common-Size Income Statement
- Common-Size Balance Sheet: Assets
- Analysis of Solvency Ratios
- DuPont Analysis: Disaggregation of ROE, ROA, and Net Profit Margin
- Enterprise Value to EBITDA (EV/EBITDA)
- Capital Asset Pricing Model (CAPM)
- Dividend Discount Model (DDM)
- Selected Financial Data since 2005
- Net Profit Margin since 2005
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Regeneron Pharmaceuticals Inc., common-size consolidated balance sheet: liabilities and stockholders’ equity (quarterly data)
Based on: 10-Q (reporting date: 2026-06-30), 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 common-size balance sheet reveals a consistent strategic shift toward a more equity-heavy capital structure and a systematic reduction in total liabilities over the analyzed period. Total liabilities decreased from 32.61% in March 2021 to approximately 24.01% by June 2026, reflecting a sustained deleveraging process and an increase in the proportion of assets financed through internal equity.
- Liability Structure and Debt Management
- A pronounced downward trend is observed in long-term debt, which fell from 11.13% in March 2021 to 4.76% by June 2026. Current liabilities also experienced a significant contraction, moving from 18.11% to 13.25% over the same duration. This indicates a concerted effort to reduce both short-term obligations and long-term borrowing, thereby lowering the company's financial risk profile and interest burden.
- Retained Earnings and Organic Growth
- Retained earnings demonstrate the most significant growth of any balance sheet item, rising from 67.57% in March 2021 to 90.15% by June 2026. This trajectory suggests strong and consistent profitability, with a high percentage of net income being reinvested into the company rather than distributed, which significantly bolsters the equity base.
- Share Repurchase Activity
- Treasury stock as a percentage of total liabilities and stockholders' equity grew increasingly negative, moving from -39.02% in March 2021 to -49.30% in June 2026. This pattern points to an aggressive and sustained share buyback program, which serves to offset some of the equity growth driven by retained earnings and potentially increase earnings per share.
- Operational Liability Trends
- Accrued expenses and other current liabilities remained relatively stable, fluctuating between 5.97% and 9.39%, though they trended slightly lower over the long term. Accounts payable showed volatility but generally stayed within a narrow range of 1.33% to 3.05%, indicating that operational payment cycles have remained consistent relative to the total balance sheet size.
- Overall Equity Position
- Total stockholders' equity increased from 67.39% in March 2021 to a peak of 78.53% in December 2023, before stabilizing around 75.99% by June 2026. The interaction between the surging retained earnings and the expanding treasury stock account suggests a balanced strategy of internal capitalization and shareholder returns.