Stock Analysis on Net

Abbott Laboratories (NYSE:ABT)

$24.99

Common-Size Balance Sheet: Assets
Quarterly Data

Paying user area

The data is hidden behind: . Unhide it.

This is a one-time payment. There is no automatic renewal.


We accept:

Visa Mastercard American Express Maestro Discover JCB PayPal Google Pay
Visa Secure Mastercard Identity Check American Express SafeKey

Abbott Laboratories, common-size consolidated balance sheet: assets (quarterly data)

Microsoft Excel
Mar 31, 2026 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
Cash and cash equivalents
Short-term investments
Trade receivables, less allowances
Finished products
Work in process
Materials
Inventories
Prepaid expenses and other receivables
Current assets
Investments
Property and equipment, at cost
Accumulated depreciation and amortization
Net property and equipment
Intangible assets, net of amortization
Goodwill
Deferred income taxes and other assets
Long-term assets
Total assets

Based on: 10-Q (reporting date: 2026-03-31), 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).


The common-size balance sheet reveals a strategic shift in asset allocation over the analyzed period, characterized by relative stability in asset distribution until late 2024, followed by significant volatility in the first quarter of 2026. Total current assets generally maintained a presence of approximately 30% to 34% of total assets for the majority of the timeline before experiencing a sharp contraction to 23.10% by March 31, 2026.

Liquidity and Short-Term Assets
Cash and cash equivalents exhibited a peak of 13.28% in December 2022, followed by a gradual decline that accelerated in 2025 and 2026, ending at 6.16%. Short-term investments remained a negligible portion of the asset base, consistently fluctuating below 1% throughout the entire period.
Working Capital Components
Inventories showed a steady increase from 7.40% in March 2021 to a peak of 9.42% in March 2024, suggesting a period of inventory buildup or supply chain adjustments, before retreating to 6.33% by March 2026. Trade receivables remained relatively stable, oscillating between 8% and 9.7% for most of the period before dipping to 7.43% in the final quarter.
Fixed Assets and Capital Expenditure
Net property and equipment grew modestly from 12.13% in early 2021 to 14.28% by September 2024, indicating a period of capital investment. However, this figure decreased to 11.21% by March 2026. Accumulated depreciation and amortization as a percentage of total assets generally widened from -13.55% to -16.49% before narrowing to -12.10% in the final period.
Intangible Assets and Goodwill
A consistent downward trend in net intangible assets was observed from 19.48% in March 2021 to a low of 6.37% in December 2025, likely reflecting systematic amortization. This was followed by a sharp reversal to 16.19% in March 2026. Goodwill remained the most significant asset component, staying largely between 27% and 32%, with a notable increase to 31.89% in the final quarter.
Other Long-Term Assets
Deferred income taxes and other assets remained below 11% until December 2024, at which point they jumped to 20.22%. This elevated level persisted throughout 2025 before moderating to 16.62% in March 2026, contributing to an overall increase in long-term assets to 76.90% of the total asset mix in the final period.