Stock Analysis on Net
Stock Analysis on Net

Abbott Laboratories (NYSE:ABT)

$24.99

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

US$ in millions

Microsoft Excel
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: 2025-03-31), 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
Short-term borrowings remained relatively stable around 200 million USD from the first quarter of 2020 through the third quarter of 2021, with no subsequent data available.
Trade accounts payable
Trade accounts payable showed a general upward trend from 3,181 million USD at the beginning of 2020 to a peak above 4,700 million USD in early 2022. After this peak, it fluctuated moderately, declining toward the end of 2023 before showing some recovery in early 2025, ending near 4,200 million USD.
Salaries, wages and commissions
There was an overall increasing trend in salaries, wages, and commissions from 949 million USD in March 2020 to a high near 1,700 million USD by the end of 2024. Seasonality is evident, with higher values typically recorded in the fourth quarter of each year.
Other accrued liabilities
Other accrued liabilities rose steadily through 2020 and 2021, peaking around 5,845 million USD in late 2022, then showed mild decreases and fluctuations in 2023 and early 2024 but remained generally elevated above 5,000 million USD.
Dividends payable
Dividends payable stayed quite stable between 630 and 1,030 million USD, with a gradual increase observed from 2020 to 2025, ending just above 1,000 million USD, signaling consistent or slightly rising dividend obligations.
Income taxes payable
Income taxes payable displayed marked variability, ranging from lows near 117 million USD in September 2020 to highs exceeding 700 million USD in late 2024. The trend shows increasing tax liabilities over the overall period, reflecting possibly higher taxable income or tax policies.
Current portion of long-term debt
The current portion of long-term debt saw significant fluctuations, starting from over 1,200 million USD in early 2020, dropping drastically during late 2020, and then spiking above 2,200 million USD around late 2022. It declined again to around 500 million USD by early 2025, indicating debt maturity timing shifts or refinancing activities.
Current liabilities
Current liabilities increased gradually from approximately 10,800 million USD in early 2020 to a peak near 15,500 million USD in late 2022. After peaking, they declined and stabilized around 13,000 to 14,000 million USD by early 2025.
Long-term debt, excluding current portion
Long-term debt excluding the current portion showed a downward trajectory from around 18,800 million USD in early 2020 to approximately 12,700 million USD by early 2025. This decline suggests systematic repayment or refinancing reducing long-term obligations over time.
Post-employment obligations, deferred income taxes and other long-term liabilities
These liabilities have decreased steadily from around 8,700 million USD at the start of 2020 to near 6,600 million USD in early 2025, indicating a reduction in deferred taxation or long-term obligations related to employee benefits.
Long-term liabilities
Long-term liabilities tracked a gradual decrease from over 27,000 million USD in early 2020 to below 19,400 million USD by early 2025, consistent with reductions seen in long-term debt and other long-term obligations.
Total liabilities
Total liabilities peaked in the range of 39,500 million USD during 2020 and 2021, then declined steadily to about 32,400 million USD by early 2025, reflecting overall deleveraging or repayment strategies.
Common shares and treasury shares
The issued common shares increased modestly from 23,700 million USD in early 2020 to approximately 25,100 million USD by 2025. Treasury shares at cost increased in negative value, reflecting ongoing share repurchase activity, from around -9,900 million USD to approximately -16,600 million USD, indicating substantial stock buyback programs.
Earnings employed in the business
Earnings employed in the business exhibited a steady increase from about 25,700 million USD in early 2020 to over 47,700 million USD by early 2025, indicating strong earnings retention or reinvestment over the period.
Accumulated other comprehensive loss
This item varied notably, generally ranging between -7,400 million USD to -9,400 million USD, with reduced losses toward the end of the period, possibly reflecting changes in foreign currency translation effects, pension liabilities, or marketable securities valuations.
Total shareholders’ investment
Total shareholders’ investment rose from approximately 30,400 million USD in early 2020 to nearly 49,000 million USD by early 2025, evidence of increased equity and retained earnings consistent with improved business performance and equity management.
Total liabilities and shareholders’ investment
The sum of liabilities and equity increased overall from about 66,800 million USD in early 2020 to above 81,400 million USD by early 2025, signaling growth in the balance sheet size, driven mainly by shareholders’ equity expansion despite a decline in total liabilities.