Stock Analysis on Net

Regeneron Pharmaceuticals Inc. (NASDAQ:REGN)

$24.99

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

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

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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 Dec 31, 2020 Sep 30, 2020 Jun 30, 2020 Mar 31, 2020
Accounts payable
Accrued expenses and other current liabilities
Debt
Finance lease liabilities, current portion
Deferred revenue
Current liabilities
Long-term debt
Finance lease liabilities, excluding current portion
Deferred revenue
Other noncurrent liabilities
Noncurrent liabilities
Total liabilities
Preferred Stock, par value $.01 per share; shares issued and outstanding: none
Class A Stock, convertible, par value $.001 per share
Common Stock, par value $.001 per share
Additional paid-in capital
Retained earnings
Accumulated other comprehensive income (loss)
Treasury Stock, at cost
Stockholders’ equity
Total liabilities and stockholders’ equity

Based on: 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), 10-K (reporting date: 2020-12-31), 10-Q (reporting date: 2020-09-30), 10-Q (reporting date: 2020-06-30), 10-Q (reporting date: 2020-03-31).


Accounts payable
The percentage of accounts payable relative to total liabilities and stockholders' equity fluctuated moderately over the analyzed periods, peaking around early 2021 at 3.05% and then generally declining to the lowest point of 1.33% in the third quarter of 2024, before increasing again to 1.88% at the beginning of 2025. This indicates variability in short-term payables within the capital structure.
Accrued expenses and other current liabilities
This item showed a downward trend from a high of 9.58% in late 2020 to around 5.97% by the first quarter of 2025. The reduction appears steady with some minor fluctuations, reflecting a gradual decrease in these liabilities as a portion of total capital.
Debt
Debt as a percentage of capital was only recorded for one period (June 30, 2020) at 10.4%, with no subsequent data available. This limits the ability to analyze trends for this item.
Finance lease liabilities, current portion
This liability appeared in late 2020, starting at 4.04% and then progressively decreasing through 2021 to 2.83%, with no data following this period, suggesting either repayment or reclassification.
Deferred revenue (current portion)
Deferred revenue current percentage decreased steadily from 3.37% at the end of 2020 to approximately 1.65% in early 2025. This reflects a diminishing share of deferred revenue among obligations over time.
Current liabilities (aggregate)
Current liabilities showed a significant spike from 13.04% in early 2020 to 25.66% by mid-2020, then declined substantially to stabilize around 9.5%-11.2% from early 2022 onwards, suggesting a normalization after a period of increased short-term liabilities.
Long-term debt
Long-term debt rose sharply from no data to 12.3% by September 2020, then experienced a gradual decline to approximately 5.26%-5.29% by early 2025, indicating considerable debt reduction during this period.
Finance lease liabilities, excluding current portion
This category showed a consistent decreasing trend, from 4.54% early in 2020 to about 1.91%-1.92% by late 2024 and early 2025, which could suggest repayment or other liability adjustments.
Deferred revenue (non-current portion)
The non-current deferred revenue remained low throughout the period, fluctuating slightly between 0.13% and 0.57%, with a mild increasing trend after 2022, indicating relatively stable levels with a slight increase in deferred obligations extending beyond the near term.
Other noncurrent liabilities
Other noncurrent liabilities decreased from 4.9% in early 2020 to approximately 2.67% by the end of 2021, remaining near this level before rising sharply again after mid-2023 to around 4.46% by early 2025, suggesting new or increased obligations in this category toward the end of the period.
Noncurrent liabilities (aggregate)
Noncurrent liabilities peaked at 22.51% in September 2020 before steadily decreasing to near 11.05%-12.23% between 2022 and early 2025. This indicates a significant reduction in longer-term obligations over time, despite some increase toward the end of the timeline.
Total liabilities
Total liabilities as a portion of the capital structure reached a high of 37.23%-37.05% during mid-2020, subsequently decreasing and stabilizing around 21.5%-22.5% from late 2021 through early 2025, showing a general decline in leverage or obligations.
Stockholders’ equity components:
Common Stock
Remained constant at 0%, indicating no change or impact on the equity proportion over time.
Additional paid-in capital
This category fluctuated around the mid-30% range, peaking at 43.41% in mid-2020, followed by a decline and stabilization near 34%-35% in recent periods, demonstrating relative stability in contributed capital beyond par value.
Retained earnings
Retained earnings steadily increased from 50.8% in early 2020 to 86.25% by March 2025, reflecting ongoing profitability or accumulation of earnings retained in the company, significantly strengthening equity.
Accumulated other comprehensive income (loss)
This item showed minor variability, remaining near zero with small positive and negative fluctuations over the periods, indicating minimal impact on overall equity.
Treasury stock
Treasury stock as a negative component of equity deepened significantly from -6.81% in early 2020 to a low of approximately -43.2% by early 2025, denoting extensive share repurchases or reductions that largely offset equity increases from retained earnings and paid-in capital.
Stockholders’ equity (total)
Overall stockholders' equity as a percentage of total capital increased from 62.77%-64.24% in 2020 to a peak near 78.52%-78.34% in late 2023, stabilizing close to 78% thereafter, indicating a gradual strengthening of the equity base despite fluctuations in treasury stock.
Total liabilities and stockholders’ equity
Consistently represented as 100%, confirming the accounting balance between liabilities and equity throughout all periods analyzed.