Common-Size Balance Sheet: Liabilities and Stockholders’ Equity
Quarterly Data
Paying user area
Try for free
Regeneron Pharmaceuticals Inc. pages available for free this week:
- Balance Sheet: Assets
- Analysis of Profitability Ratios
- DuPont Analysis: Disaggregation of ROE, ROA, and Net Profit Margin
- Analysis of Geographic Areas
- Common Stock Valuation Ratios
- Enterprise Value to EBITDA (EV/EBITDA)
- Dividend Discount Model (DDM)
- Total Asset Turnover since 2005
- Price to Sales (P/S) since 2005
- Analysis of Revenues
The data is hidden behind: . Unhide it.
Get full access to the entire website from $10.42/mo, or
get 1-month access to Regeneron Pharmaceuticals Inc. for $24.99.
This is a one-time payment. There is no automatic renewal.
We accept:
Regeneron Pharmaceuticals Inc., common-size consolidated balance sheet: liabilities and stockholders’ equity (quarterly data)
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.