Balance Sheet: Liabilities and Stockholders’ Equity
Quarterly Data
The balance sheet provides creditors, investors, and analysts with information on company resources (assets) and its sources of capital (its equity and liabilities). It normally also provides information about the future earnings capacity of a company assets as well as an indication of cash flows that may come from receivables and inventories.
Liabilities represents obligations of a company arising from past events, the settlement of which is expected to result in an outflow of economic benefits from the entity.
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- Income Statement
- Statement of Comprehensive Income
- Balance Sheet: Assets
- Common-Size Balance Sheet: Liabilities and Stockholders’ Equity
- Analysis of Reportable Segments
- Enterprise Value (EV)
- Enterprise Value to EBITDA (EV/EBITDA)
- Net Profit Margin since 2005
- Price to Operating Profit (P/OP) since 2005
- Price to Sales (P/S) since 2005
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Abbott Laboratories, consolidated balance sheet: liabilities and stockholders’ equity (quarterly data)
US$ in millions
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).
The balance sheet exhibits a period of relative stability in liabilities from early 2021 through late 2025, followed by a substantial expansion in total obligations during the first quarter of 2026. While shareholders' equity has grown steadily over the analyzed period, the overall capital structure has shifted toward a higher reliance on long-term debt in the final reported quarter.
- Liability Profile and Debt Dynamics
- Total liabilities remained within a range of approximately 32 billion to 39 billion USD between March 2021 and December 2025. However, a sharp increase is observed in March 2026, where total liabilities rose to 57.7 billion USD. This surge is primarily driven by long-term debt, excluding the current portion, which jumped from 9.9 billion USD in September 2025 to 29.6 billion USD in March 2026. Current liabilities also trended upward, reaching 18.4 billion USD by March 2026, influenced by a significant increase in the current portion of long-term debt, which climbed to 4.4 billion USD in the final period.
- Equity Growth and Retained Earnings
- Total shareholders' investment demonstrates a consistent upward trajectory, increasing from 33.8 billion USD in March 2021 to 52.7 billion USD in March 2026. This growth is underpinned by the steady accumulation of earnings employed in the business, which rose from 28.7 billion USD to nearly 50 billion USD over the period. This organic growth in equity was partially offset by an increase in common shares held in treasury, which grew from 9.8 billion USD in March 2021 to 16.9 billion USD in March 2026, indicating active share repurchase activity.
- Working Capital and Accrued Obligations
- Trade accounts payable and other accrued liabilities have remained relatively stable, with trade payables fluctuating between 3.9 billion and 4.7 billion USD. Salaries, wages, and commissions exhibit a seasonal pattern, typically peaking in the fourth quarter of each year. Income taxes payable showed a general increase from 2021 through 2024, stabilizing in the 400 million to 600 million USD range in the subsequent years.
- Overall Capitalization and Solvency
- The total balance sheet size expanded from 72.8 billion USD in March 2021 to 110.4 billion USD in March 2026. For the majority of the period, the company maintained a balanced ratio between liabilities and equity. However, the massive infusion of long-term debt in the first quarter of 2026 has significantly altered the leverage profile, leading to a higher debt-to-equity orientation compared to previous quarters.