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Abbott Laboratories (NYSE:ABT)

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Common-Size Balance Sheet: Assets
Quarterly Data

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

Microsoft Excel
Jun 30, 2026 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: 2026-06-30), 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 asset composition demonstrates a strategic shift from liquid current assets toward long-term investments and non-current holdings over the analyzed period. While total assets are normalized to 100%, the relative weight of current assets declined significantly in the latter stages of the timeline, contrasting with a corresponding increase in long-term asset concentration.

Liquidity and Working Capital Trends
Cash and cash equivalents exhibited a period of stability and growth through late 2022, peaking at 13.28% of total assets in December 2022. However, a persistent downward trend followed, with cash levels falling to 4.67% by June 2026. This decline in cash reserves coincides with a broader reduction in total current assets, which dropped from a peak of 34.13% in September 2022 to 22.45% by June 2026.
Inventory levels showed moderate volatility, increasing from 7.40% in early 2021 to a peak of 9.42% in March 2023, before receding to 6.70% by the end of the period. Trade receivables remained relatively stable, fluctuating between 7.43% and 9.70%, indicating a consistent credit management policy relative to the total asset base.
Fixed Asset and Intangible Asset Dynamics
Net property and equipment showed a gradual increase from 12.13% in March 2021 to a peak of 14.28% in September 2024, before settling at 11.73% by June 2026. The accumulation of depreciation and amortization as a percentage of total assets generally increased throughout the period, reflecting the aging of the asset base or increased capital expenditures.
Intangible assets, net of amortization, experienced a prolonged decline from 19.48% in March 2021 to a low of 6.37% in December 2025. This was abruptly reversed in the final quarter, jumping to 15.76% by June 2026. A similar pattern is observed in goodwill, which remained stable around 30-32% for most of the period but saw a sharp recovery to 32.27% in the final quarter after a dip to 27.72%.
Other Non-Current Assets and Total Long-Term Composition
A notable expansion occurred in deferred income taxes and other assets, which rose steadily from 5.14% in March 2021 to a peak of 21.24% in December 2025, before adjusting to 16.77% in June 2026. This represents one of the most significant structural changes in the balance sheet composition.
The total proportion of long-term assets grew from 70.03% to 77.55% over the observed timeframe, confirming a transition toward a more asset-heavy, non-current balance sheet structure.