Common-Size Balance Sheet: Liabilities and Stockholders’ Equity
Quarterly Data
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- Income Statement
- Balance Sheet: Liabilities and Stockholders’ Equity
- Analysis of Profitability Ratios
- Analysis of Short-term (Operating) Activity Ratios
- Common Stock Valuation Ratios
- Price to FCFE (P/FCFE)
- Return on Assets (ROA) since 2005
- Debt to Equity since 2005
- Total Asset Turnover 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: 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), 10-K (reporting date: 2020-12-31), 10-Q (reporting date: 2020-09-30), 10-Q (reporting date: 2020-06-30), 10-Q (reporting date: 2020-03-31).
- Short-term borrowings
- Remained relatively stable between 0.27% and 0.31% of total liabilities and shareholders' investment during the initial periods but data is missing from March 31, 2021 onward.
- Trade accounts payable
- This item showed an overall increasing trend from 4.76% at the start to a peak around 6.43% by March 31, 2022, followed by a gradual decline to 4.9% by September 30, 2025, indicating fluctuating but generally rising payables in early periods with some reduction toward the later periods.
- Salaries, wages and commissions
- Displayed cyclical fluctuations over time, generally oscillating between around 1.4% and 2.2%, with a slight upward movement in some of the quarters in 2021 and 2023, suggesting variability in labor-related expenses relative to liabilities and equity.
- Other accrued liabilities
- This category generally increased from 6.6% to around 7.85% in late 2020, stabilized around 7.3% to 7.8% in early 2022, then declined gradually to about 6.98% by September 2025, reflecting changes in accrued obligations with some volatility but a mild downward trend in the long term.
- Dividends payable
- Exhibited a slow but steady increase from 0.95% to a peak of around 1.32% between 2020 and mid-2024, followed by a minor decline, signifying a gradual rise in dividend obligations as a proportion of total liabilities and equity.
- Income taxes payable
- Displayed considerable variability, initially remaining below 0.5%, then increasing after 2022 to reach about 0.96% at September 2024 before moderately declining, indicating fluctuations in tax obligations relative to total financing sources.
- Current portion of long-term debt
- Varied notably with dips to near zero at some quarters but also increased at times to over 3%, especially in late 2022 and 2023, suggesting refinancing or restructuring of debt schedules affecting short-term debt components.
- Current liabilities
- Generally trended upwards from 16.19% to a peak over 20% around late 2022 and 2024, before slightly decreasing to around 17.32%, showing an increasing share of short-term obligations over total liabilities and equity with intermittent moderation.
- Long-term debt, excluding current portion
- Demonstrated a consistent declining pattern from over 26% in early 2020 to about 13.78% by the end of 2025, indicating a gradual reduction in the long-term debt burden relative to total liabilities and shareholders’ investment.
- Post-employment obligations, deferred income taxes and other long-term liabilities
- Exhibited a steady decline from around 13% to just over 8% from 2020 through 2025, implying a decrease in long-term non-debt liabilities over the period.
- Long-term liabilities
- Followed a declining trend from approximately 39% to below 22%, driven mainly by reductions in long-term debt and other long-term liabilities, reflecting a lower proportion of long-term obligations in the company's capital structure over time.
- Total liabilities
- Declined steadily from about 54.4% in early 2020 to around 39.1% by late 2025, indicating a decreasing overall reliance on liabilities relative to shareholders’ investment in the capital structure.
- Common shares, without par value, issued at stated capital amount
- Remained fairly stable, fluctuating around 30% to 35%, without any pronounced long-term increase or decrease, suggesting consistent equity capital funding through issued shares.
- Common shares held in treasury, at cost
- Displayed a widening negative value from approximately -14.8% to nearly -22% by late 2024, then partially reversing to around -20% by 2025, indicating growing treasury stock holdings which reduce the total shareholders' equity.
- Earnings employed in the business
- Showed a sustained upward trend from about 38.6% to over 58% by early 2025, signifying significant growth in retained earnings or internal capital accumulation over the period.
- Accumulated other comprehensive loss
- Demonstrated a generally improving trend with losses shrinking from around -14% to approximately -7.9%, indicating a reduction in accumulated losses recognized in other comprehensive income.
- Total Abbott shareholders’ investment
- Increased steadily from roughly 45.3% to above 60%, reflecting growth in the equity portion of the capital structure, driven primarily by increases in retained earnings and relatively stable share capital.
- Noncontrolling interests
- Remained stable at about 0.3% throughout the periods, with minor fluctuations, showing negligible impact on overall shareholders’ equity composition.
- Total shareholders’ investment
- Experienced a consistent rise from approximately 45.6% to over 60%, underscoring a strengthening equity base relative to total financing and a declining reliance on liabilities.
- Overall capital structure
- The combined data reveals a clear shift over the years toward greater equity financing, driven by accumulation of earnings and steady share capital, while total liabilities, especially long-term debt, show a marked decline. This suggests a strategic focus on deleveraging and enhancing shareholders’ equity proportions within the total capital employed.