Stock Analysis on Net
Stock Analysis on Net

Abbott Laboratories (NYSE:ABT)

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Common-Size Balance Sheet: Liabilities and Stockholders’ Equity
Quarterly Data

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Abbott Laboratories, common-size consolidated balance sheet: liabilities and stockholders’ equity (quarterly data)

Microsoft Excel
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 Dec 31, 2020 Sep 30, 2020 Jun 30, 2020 Mar 31, 2020
Short-term borrowings
Trade accounts payable
Salaries, wages and commissions
Other accrued liabilities
Dividends payable
Income taxes payable
Current portion of long-term debt
Current liabilities
Long-term debt, excluding current portion
Post-employment obligations, deferred income taxes and other long-term liabilities
Long-term liabilities
Total liabilities
Preferred shares, one dollar par value, none issued
Common shares, without par value, issued at stated capital amount
Common shares held in treasury, at cost
Earnings employed in the business
Accumulated other comprehensive loss
Total Abbott shareholders’ investment
Noncontrolling interests in subsidiaries
Total shareholders’ investment
Total liabilities and shareholders’ investment

Based on: 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
Between March 2020 and September 2021, the percentage of short-term borrowings relative to total liabilities and shareholders’ investment showed a slight decline from 0.31% to 0.27%, followed by missing data for subsequent periods.
Trade accounts payable
This liability category generally increased over the period analyzed, going from 4.76% in March 2020 to a peak of 6.43% in March 2022, after which it gradually declined to approximately 5.13% by June 2025, indicating some fluctuations but remaining an important portion.
Salaries, wages and commissions
The proportion of salaries, wages, and commissions to total liabilities and shareholders’ investment exhibited cyclical fluctuations, generally ranging between 1.4% and 2.2%. Notably, there were repeated peaks near the end of each year and troughs in early quarters, suggesting potential seasonality in labor costs.
Other accrued liabilities
This item showed relative stability, mostly fluctuating between 6.1% and 7.8%, with a mild upward trend reaching a maximum of 7.85% in December 2022 before slowly declining to about 6.7% in June 2025.
Dividends payable
A steady upward trend was observed in dividends payable, climbing gradually from 0.95% in March 2020 to a peak of 1.32% in June 2024 and then slightly declining toward 1.23% by June 2025, indicating growing or sustained dividend commitments.
Income taxes payable
Income taxes payable as a percentage demonstrated volatility, with a noticeable increase from 0.25% in March 2020 to a peak of 0.96% in December 2024, followed by a decline to 0.46% by June 2025, reflecting fluctuations in tax liabilities.
Current portion of long-term debt
This item exhibited sharp fluctuations, with abrupt drops to near zero in some quarters (e.g., September and December 2020), followed by sharp increases especially during 2022 and 2023, with values reaching above 3%. The trend implies variability in debt maturities and repayments within the current period.
Current liabilities
A generally increasing pattern was observed in current liabilities, rising from 16.19% in March 2020 to a peak of 20.81% in December 2022, and then exhibiting slight fluctuations around 16-20% until mid-2025.
Long-term debt, excluding current portion
Long-term debt showed a sustained downward trend over the analyzed period, declining from 25.16% in March 2020 to approximately 15.39% by June 2025, indicating reduced reliance on long-term borrowings.
Post-employment obligations, deferred income taxes and other long-term liabilities
This category showed a moderate, steady decline from 13.09% in March 2020 to 8.10% by June 2025, suggesting reduced long-term obligations and deferred tax liabilities.
Long-term liabilities
Reflecting the trends in components, long-term liabilities decreased overall from 38.25% in March 2020 to 23.49% by June 2025, marking a significant reduction in non-current obligations.
Total liabilities
Total liabilities as a percentage of total liabilities and shareholders’ investment showed a marked decreasing trend, falling steadily from 54.43% in March 2020 to 39.49% by June 2025, underscoring a reduction in total financial obligations relative to the capital base.
Common shares issued at stated capital amount
This line item was relatively stable, fluctuating mildly around the low 30s percentage, declining from 35.54% in March 2020 to close to 30.1% by September 2025, indicating stable equity capital issuance with minor variation.
Common shares held in treasury, at cost
Shares held in treasury became increasingly negative as a percentage of total liabilities and shareholders’ investment, deepening from -14.84% in March 2020 to approximately -19.77% by June 2025, signaling increased treasury stock holdings, which lowers total shareholders’ equity.
Earnings employed in the business
Earnings retained and reinvested showed a persistent upward trajectory, rising from 38.62% in March 2020 to a peak of 58.58% in March 2025, before a slight dip to 57.7% in June 2025, indicating growing accumulated earnings supporting the business.
Accumulated other comprehensive loss
The accumulated other comprehensive loss decreased in absolute value over time, moving from -14.06% in March 2020 to -7.83% in June 2025, reflecting a gradual reduction in unrealized losses or negative comprehensive income impacts.
Total Abbott shareholders’ investment
Shareholders’ investment as a percentage steadily increased over the period, from 45.25% in March 2020 to 60.20% by June 2025, indicating a strengthening equity base relative to liabilities.
Noncontrolling interests in subsidiaries
Noncontrolling interests remained relatively constant, around 0.3%, signifying stable minority ownership proportions.
Total shareholders’ investment
Combining shareholders’ investment and noncontrolling interests, total shareholders’ equity increased moderately from 45.57% in March 2020 to 60.51% by June 2025, consistent with the growth in equity financing.
Overall financial structure
Across the analyzed quarters, the data indicate a strategic shift towards lower leverage, with decreasing liabilities and increasing shareholders’ investment proportions. The company appears to have reduced both current and long-term debt, increased retained earnings, and slightly expanded dividend payables. Treasury stock levels increased, partially offsetting equity growth. The pattern suggests a conservative financial policy with emphasis on strengthening the equity base and managing liabilities down over the nearly five-year period.