Common-Size Balance Sheet: Liabilities and Stockholders’ Equity
Quarterly Data
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- Analysis of Profitability Ratios
- Analysis of Liquidity Ratios
- Analysis of Short-term (Operating) Activity Ratios
- Analysis of Long-term (Investment) Activity Ratios
- Capital Asset Pricing Model (CAPM)
- Dividend Discount Model (DDM)
- Selected Financial Data since 2005
- Price to Earnings (P/E) since 2005
- Analysis of Debt
- Aggregate Accruals
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Vertex Pharmaceuticals Inc., common-size consolidated balance sheet: liabilities and stockholders’ equity (quarterly data)
Based on: 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), 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 proportion of accounts payable relative to total liabilities and shareholders’ equity shows minor fluctuations within the range of approximately 0.95% to 1.94%. The metric exhibits a slight upward trend towards the end of the period, peaking near 1.94% in the third quarter of 2025 before decreasing slightly to 1.69% in the last reported quarter.
- Accrued Expenses
- Accrued expenses generally vary between 11.68% and 15.13%. The data reveals some volatility across quarters, with an overall tendency to remain around the mid-teens percentage. Notably, there is a decrease around the first quarter of 2021 and late 2023, followed by recoveries in subsequent periods.
- Other Current Liabilities
- This category generally fluctuates between around 1.3% and 2.7%. It experiences moderate volatility but no strong directional trend, with peaks in late 2020 and early 2024.
- Current Liabilities
- Current liabilities as a percentage of total liabilities and shareholders’ equity remain relatively stable, mostly ranging from about 15% to 18%. Although there are some dips and rises, the trend does not display significant long-term increase or decrease, suggesting steady management of short-term obligations.
- Long-term Operating Lease Liabilities
- This liability emerges in the data starting in December 2020, initially around 2.98%, and then declines gradually until mid-2024 when it surges sharply, peaking at 7.38% by the last quarter of 2025. This indicates a substantial increase in lease obligations in recent periods.
- Other Long-term Liabilities
- Other long-term liabilities show a declining trend from over 10% early in 2020 to approximately 4.96% by the end of 2025. This steady decrease could indicate the repayment or restructuring of some long-term obligations.
- Long-term Liabilities
- Long-term liabilities also decrease from above 10% in 2020 to a low near 6.58% in mid-2024 before rising again later. The latter increase corresponds with the increase observed in long-term operating leases, reflecting a changing composition in long-term obligations.
- Total Liabilities
- Total liabilities remain generally stable between approximately 22% and 30%, with some upward volatility toward late 2024 and early 2025. This suggests fluctuating but controlled overall indebtedness relative to total capital.
- Common Stock
- The share of common stock relative to total liabilities and shareholders’ equity remains negligible and almost constant over time, close to 0.01% to 0.03%.
- Additional Paid-in Capital
- There is a notable continuous downward trend in additional paid-in capital as a percentage of total liabilities and shareholders’ equity, starting from above 86% in early 2020 and decreasing steadily to around 20.16% by late 2025. This could reflect share repurchases, amortization of premiums, or other capital structure changes.
- Accumulated Other Comprehensive Income (Loss)
- This item fluctuates narrowly around zero, with occasional positive and negative values, indicating limited and volatile comprehensive income impacts on equity.
- Retained Earnings (Accumulated Deficit)
- Retained earnings as a proportion of total liabilities and shareholders’ equity show a strong upward trend, increasing from a negative position early in 2020 (-14%) to nearly 50% by late 2025. This significant positive shift suggests accumulated profitability and reinvestment of earnings over the period.
- Shareholders’ Equity
- Shareholders’ equity generally remains around 70% to 77%, displaying relative stability despite fluctuations in other components such as additional paid-in capital and retained earnings. There is a mild declining trend towards the last quarters.
- Total Liabilities and Shareholders’ Equity
- As expected, this remains constant at 100%, reflecting the balance sheet equation.