Common-Size Balance Sheet: Liabilities and Stockholders’ Equity
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- Common-Size Balance Sheet: Assets
- Analysis of Geographic Areas
- Common Stock Valuation Ratios
- Enterprise Value (EV)
- Enterprise Value to FCFF (EV/FCFF)
- Capital Asset Pricing Model (CAPM)
- Dividend Discount Model (DDM)
- Selected Financial Data since 2005
- Price to Operating Profit (P/OP) since 2005
- Analysis of Revenues
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Abbott Laboratories, common-size consolidated balance sheet: liabilities and stockholders’ equity
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).
The composition of liabilities and shareholders’ investment experienced notable shifts between 2021 and 2025. Overall, the proportion of total liabilities decreased while the proportion of total shareholders’ investment increased over the five-year period.
- Current Liabilities
- Current liabilities as a percentage of the total initially rose from 17.43% in 2021 to a peak of 20.81% in 2022, before declining to 17.39% in 2024. A subsequent increase to 19.02% was observed in 2025. Within current liabilities, trade accounts payable exhibited a gradual decrease from 5.86% to 4.89%, while accrued rebates payable to government agencies nearly doubled from 0.48% to 0.79%. Income taxes payable also showed an increasing trend, rising from 0.41% to 0.66%. The current portion of long-term debt demonstrated significant volatility, peaking at 3.02% in 2022 before falling to 1.84% in 2024 and then rising again to 3.50% in 2025.
- Long-Term Liabilities
- Long-term liabilities decreased consistently from 34.67% in 2021 to 20.12% in 2025. This decline was primarily driven by a reduction in long-term debt, excluding the current portion, which fell from 23.00% to 11.41%. Defined benefit pension plans and post-employment medical and dental plans also decreased, though less dramatically, from 3.64% to 2.45%. Net unrecognized tax benefits were not present in the earlier years but grew to 1.61% by 2025. Deferred income taxes showed a consistent decline from 1.85% to 0.64%.
- Shareholders’ Investment
- Total shareholders’ investment increased from 47.91% in 2021 to 60.86% in 2025. Common shares, without par value, decreased as a percentage of the total from 32.54% to 29.44%. Common shares held in treasury also decreased, but remained a significant negative percentage, moving from -15.72% to -19.81%. The most substantial change within shareholders’ investment was the increase in earnings employed in the business, which rose from 41.93% to 57.41%. Accumulated other comprehensive loss decreased from -11.14% to -6.92%, contributing to the overall increase in shareholders’ investment. Noncontrolling interests in subsidiaries remained relatively stable, with a notable increase to 0.74% in 2025.
- Total Liabilities
- Total liabilities decreased from 52.09% in 2021 to 39.14% in 2025, reflecting the declines observed in both current and long-term liabilities. This decrease suggests a shift towards financing operations through equity rather than debt.
The observed trends indicate a strengthening of the shareholders’ equity position relative to liabilities, potentially reflecting improved profitability and financial stability. The fluctuations within specific liability accounts warrant further investigation to understand the underlying business drivers.