Stock Analysis on Net

AbbVie Inc. (NYSE:ABBV)

$24.99

Balance Sheet: Liabilities and Stockholders’ Equity
Quarterly Data

AbbVie Inc., consolidated balance sheet: liabilities and stockholders’ equity (quarterly data)

US$ in millions

Microsoft Excel
Dec 31, 2025 Sep 30, 2025 Jun 30, 2025 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
Short-term borrowings
Current portion of long-term debt and finance lease obligations
Accounts payable and accrued liabilities
Current liabilities
Long-term debt and finance lease obligations, excluding current portion
Deferred income taxes
Other long-term liabilities
Long-term liabilities
Total liabilities
Common stock, $0.01 par value
Common stock held in treasury, at cost
Additional paid-in-capital
Retained earnings (accumulated deficit)
Accumulated other comprehensive loss
Stockholders’ equity (deficit)
Noncontrolling interest
Total equity (deficit)
Total liabilities and equity (deficit)

Based on: 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).


An examination of the balance sheet liabilities and stockholders’ equity reveals several noteworthy trends between March 2021 and December 2025. Overall, total liabilities demonstrate a fluctuating pattern, while stockholders’ equity experiences a more pronounced decline in later periods.

Short-Term Borrowings
Short-term borrowings remained relatively stable, generally below $20 million, from March 2021 through December 2022. A significant increase is observed in March 2025, reaching $1,593 million, followed by a further increase to $5,556 million in June 2025, and then a decrease to $2,499 million by December 2025. This suggests a substantial, albeit temporary, reliance on short-term financing during the first half of 2025.
Current Portion of Long-Term Debt
The current portion of long-term debt exhibited considerable volatility. It began at $11,338 million in March 2021, decreased substantially to $4,135 million by December 2022, and then showed a fluctuating pattern, ending at $6,056 million in December 2025. This indicates active debt management and potential refinancing activities.
Accounts Payable and Accrued Liabilities
Accounts payable and accrued liabilities generally trended upward throughout the period, increasing from $20,604 million in March 2021 to $34,734 million in December 2025. This consistent growth suggests an increase in operational activity or changes in payment terms with suppliers.
Current Liabilities
Total current liabilities mirrored the trend in accounts payable, increasing from $31,951 million in March 2021 to $43,289 million in December 2025, with fluctuations throughout the period. The increase is largely driven by the changes in accounts payable and the current portion of long-term debt.
Long-Term Debt
Long-term debt, excluding the current portion, decreased from $74,183 million in March 2021 to $58,941 million in December 2025. While there were minor fluctuations, the overall trend is downward, suggesting debt reduction efforts. A slight increase is observed towards the end of the period, reaching $64,527 million in March 2025 before decreasing again.
Deferred Income Taxes
Deferred income taxes experienced a gradual decline from $3,768 million in March 2021 to $2,389 million in December 2025. This decrease could be attributed to changes in tax laws, adjustments to tax liabilities, or changes in the timing of recognizing taxable and deductible items.
Other Long-Term Liabilities
Other long-term liabilities showed a moderate increase, moving from $26,866 million in March 2021 to $32,569 million in December 2025, with some quarterly variations. This suggests a growing commitment to long-term obligations beyond traditional debt.
Total Liabilities
Total liabilities initially decreased from $136,768 million in March 2021 to $121,518 million in December 2022, then fluctuated, ending at $137,188 million in December 2025. The increase in short-term borrowings in 2025 contributed to this final increase.
Stockholders’ Equity
Stockholders’ equity demonstrated a clear downward trend. Beginning at $13,733 million in March 2021, it decreased to $10,397 million in December 2023 and further declined to a deficit of -$3,228 million by December 2025. This decline is primarily driven by significant losses in retained earnings, particularly in the later periods.
Retained Earnings
Retained earnings experienced a substantial shift from a positive $2,292 million in March 2021 to a deficit of -$15,493 million in December 2025. This indicates significant cumulative losses over the period, impacting overall equity.
Treasury Stock
The amount of common stock held in treasury increased consistently throughout the period, from -$3,017 million in March 2021 to -$9,146 million in December 2025. This suggests ongoing share repurchase programs.

In summary, the company experienced a notable decrease in stockholders’ equity, primarily due to substantial losses reflected in retained earnings. While long-term debt decreased, short-term borrowings saw a significant increase in the latter part of the period. Accounts payable and accrued liabilities consistently increased, indicating growing operational demands. These trends suggest a period of financial challenges and strategic shifts in financing and capital management.