Statement of Comprehensive Income
Comprehensive income is the change in equity (net assets) of a business enterprise during a period from transactions and other events and circumstances from non-owners sources. It includes all changes in equity during a period except those resulting from investments by owners and distributions to owners.
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Regeneron Pharmaceuticals Inc. pages available for free this week:
- Balance Sheet: Assets
- Analysis of Short-term (Operating) Activity Ratios
- DuPont Analysis: Disaggregation of ROE, ROA, and Net Profit Margin
- Dividend Discount Model (DDM)
- Return on Equity (ROE) since 2005
- Total Asset Turnover since 2005
- Price to Earnings (P/E) since 2005
- Price to Operating Profit (P/OP) since 2005
- Analysis of Revenues
- Analysis of Debt
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Regeneron Pharmaceuticals Inc., consolidated statement of comprehensive income
US$ in thousands
Based on: 10-K (reporting date: 2025-12-31), 10-K (reporting date: 2024-12-31), 10-K (reporting date: 2023-12-31), 10-K (reporting date: 2022-12-31), 10-K (reporting date: 2021-12-31).
Net income exhibited volatility over the five-year period. Beginning at US$8.075 billion in 2021, it decreased significantly to US$4.338 billion in 2022, followed by a further decline to US$3.954 billion in 2023. A modest recovery was observed in 2024, with net income reaching US$4.413 billion, and this upward trend continued into 2025, reaching US$4.505 billion. Overall, while fluctuations occurred, net income demonstrated a slight positive trend from 2023 to 2025.
- Other Comprehensive Income (OCI)
- Other comprehensive income mirrored the pattern of net income to a degree, experiencing a substantial decrease from US$ -55.5 million in 2021 to US$ -212.6 million in 2022. Similar to net income, OCI then increased significantly in 2023 to US$157.9 million, and continued to rise, reaching US$85.4 million in 2025. The primary driver of these fluctuations appears to be unrealized gains and losses on debt securities.
Unrealized gains and losses on debt securities were a significant component of other comprehensive income. A loss of US$56.4 million was recorded in 2021, which expanded to a loss of US$213.6 million in 2022. However, a substantial gain of US$158.2 million was realized in 2023, followed by gains of US$73.6 million and US$83.0 million in 2024 and 2025 respectively. This suggests a shift in the performance of the debt security portfolio.
- Foreign Currency Translation
- The impact of foreign currency translation was relatively small, with losses of US$300 and US$600 recorded in 2023 and 2024, respectively. A gain of US$2.4 million was observed in 2025, indicating a minimal but positive effect from currency fluctuations in that year.
Comprehensive income, representing the sum of net income and other comprehensive income, followed a similar trajectory to net income. It decreased from US$8.020 billion in 2021 to US$4.126 billion in 2022, then declined further to US$4.112 billion in 2023. Subsequent increases were noted in 2024 (US$4.486 billion) and 2025 (US$4.590 billion), mirroring the recovery in net income and the positive contribution from other comprehensive income.
- Cash Flow Hedges
- Unrealized gains and losses on cash flow hedges had a limited impact, with gains of US$900 thousand and US$1.0 million in 2021 and 2022 respectively. No activity was recorded in this area for 2023, 2024, or 2025.