Common-Size Balance Sheet: Liabilities and Stockholders’ Equity
Quarterly Data
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- Income Statement
- Balance Sheet: Assets
- Analysis of Liquidity Ratios
- Analysis of Solvency Ratios
- Enterprise Value to FCFF (EV/FCFF)
- Selected Financial Data since 2005
- Net Profit Margin since 2005
- Operating Profit Margin since 2005
- Price to Operating Profit (P/OP) since 2005
- Price to Book Value (P/BV) since 2005
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Abbott Laboratories, common-size consolidated balance sheet: liabilities and stockholders’ equity (quarterly data)
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 financial structure reveals a prolonged period of deleveraging and equity growth from early 2021 through late 2025, followed by a significant shift in the capital composition during the first half of 2026. Total liabilities generally trended downward from 53.58% in March 2021 to a low of 39.10% in September 2025, while total shareholders' investment increased from 46.42% to a peak of 60.90% over the same period.
- Liability Composition and Debt Trends
- Long-term debt, excluding the current portion, exhibited a consistent decline for the majority of the analyzed period, falling from 24.03% in March 2021 to 11.41% by September 2025. This reduction was mirrored by a decrease in total long-term liabilities, which dropped from 36.46% to 20.12% in the same timeframe. However, a sharp reversal occurred in early 2026, with long-term debt surging to 27.11% by June 2026, indicating a substantial increase in long-term borrowing.
- Current liabilities remained relatively stable, fluctuating between 15.97% and 20.81%. Trade accounts payable showed a gradual decline from 5.59% in March 2021 to 4.39% in June 2026. Other accrued liabilities also trended lower, moving from 7.21% to 6.31% over the period.
- Equity and Capital Management
- Earnings employed in the business served as the primary driver of equity growth, increasing steadily from 39.39% in March 2021 to a peak of 58.33% in September 2025, before correcting to 45.59% in June 2026. This suggests a strong period of retained earnings accumulation.
- A consistent program of share repurchases is evident in the common shares held in treasury, which grew from -13.53% in March 2021 to a peak of -22.16% in September 2024, indicating an increasing proportion of capital used to buy back shares. This trend reversed slightly in 2026, returning to -16.45%.
- Accumulated other comprehensive loss showed a steady improvement, becoming less negative over time, moving from -12.76% in March 2021 to -5.69% by June 2026.
- Structural Shift in 2026
- A dramatic pivot in the balance sheet occurred between December 2025 and March 2026. Total liabilities jumped from 39.14% to 52.28%, primarily driven by a spike in long-term debt, which rose from 11.41% to 26.84%. Simultaneously, total shareholders' investment fell from 60.12% to 47.14%. This suggests a strategic shift toward higher leverage, potentially to fund an acquisition or significant capital investment.