Common-Size Balance Sheet: Liabilities and Stockholders’ Equity
Quarterly Data
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- Common-Size Income Statement
- Analysis of Long-term (Investment) Activity Ratios
- Capital Asset Pricing Model (CAPM)
- Present Value of Free Cash Flow to Equity (FCFE)
- Selected Financial Data since 2005
- Net Profit Margin since 2005
- Operating Profit Margin since 2005
- Return on Assets (ROA) since 2005
- Price to Operating Profit (P/OP) since 2005
- Analysis of Debt
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Abbott Laboratories, common-size consolidated balance sheet: liabilities and stockholders’ equity (quarterly data)
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).
A comprehensive analysis of the capital structure reveals a prolonged period of deleveraging followed by a significant shift in the final quarter. From March 2021 through December 2025, there was a consistent trend toward reducing total liabilities and increasing the proportion of shareholders' equity, indicating a strategic shift toward a more equity-heavy financing model.
- Liability Profile and Debt Management
- Total liabilities exhibited a steady decline from 53.58% in March 2021 to a low of 39.10% in September 2025. This reduction was primarily driven by a substantial decrease in long-term debt, which fell from 24.03% to 11.41% over the same period. However, a sharp reversal occurred in March 2026, where total liabilities surged to 52.28%, coinciding with a spike in long-term debt to 26.84%, suggesting a significant new borrowing event or a structural change in financing.
- Equity and Internal Financing
- Total shareholders' investment showed a positive trajectory, increasing from 46.42% in March 2021 to a peak of 60.90% in September 2025. This growth was largely fueled by earnings employed in the business, which rose from 39.39% to a high of 58.33% by September 2025. Concurrently, the company intensified its treasury share activity, with shares held in treasury reaching a peak negative impact of 22.16% in September 2024. This trend reversed in March 2026, as equity dropped back to 47.72% and retained earnings fell to 45.24%.
- Current Obligations and Liquidity
- Current liabilities remained relatively stable, generally fluctuating between 16% and 20% of the total balance sheet. Trade accounts payable showed a gradual downward trend, moving from 5.59% in March 2021 to 4.24% by March 2026. Other accrued liabilities and salaries/wages followed a cyclical pattern, typically peaking in the fourth quarter of each year. The current portion of long-term debt exhibited high volatility, shifting from near-zero levels in early 2022 to peaks exceeding 3% in several subsequent quarters, indicating irregular debt maturity schedules.
- Other Comprehensive Components
- Accumulated other comprehensive loss showed a consistent improvement, moving from -12.76% in March 2021 to -5.72% by March 2026. This reduction in losses contributed positively to the overall strengthening of the equity position throughout the majority of the analyzed timeframe.