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
Sep 30, 2025 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
Total shareholders’ investment
Total liabilities and shareholders’ investment

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).

The financial data reveals several trends in the company’s quarterly performance and position over the indicated periods.

Short-term Borrowings
Short-term borrowings remained relatively stable around the 199–213 million USD range initially but then have no reported values in later periods, indicating either repayment or reclassification.
Trade Accounts Payable
This liability has generally increased from about 3,181 million USD to a peak near 4,757 million USD, followed by some fluctuations but maintaining a high level around 4,100 to 4,300 million USD. This suggests steady procurement activities and possibly increased credit terms or operational scale.
Salaries, Wages, and Commissions
Compensation expense exhibits a growing trend with some seasonal variability, increasing from 949 million USD to levels as high as 1,735 million USD by the end of the series. This indicates workforce growth, upward wage adjustments, or expanded sales incentives.
Other Accrued Liabilities
This category shows a generally increasing pattern starting at roughly 4,200 million USD and rising to nearly 5,800 million USD, reflecting accumulating accrued expenses which could include benefits, taxes, or other operational costs.
Dividends Payable
Dividends payable rose gradually from around 637 million USD to over 1,030 million USD, signifying increased dividend commitments, possibly reflecting profitability improvements and shareholder return policies.
Income Taxes Payable
Payable income taxes present volatility with periods of notable increases and decreases, peaking at 713 million USD and fluctuating thereafter, which may arise from varying taxable income and tax planning strategies.
Current Portion of Long-term Debt
There is significant volatility here, with amounts swinging from the low single digits to over 2,200 million USD in some quarters, suggesting refinancing activities, debt repayments, or classification changes that affect short-term liabilities.
Current Liabilities
Current liabilities overall increased from approximately 10,808 million USD to a peak near 15,489 million USD before some moderation, indicating growth in short-term financial obligations consistent with business expansion or timing differences in payments.
Long-term Debt, Excluding Current Portion
The long-term debt declined consistently over time from around 18,349 million USD towards 11,596 million USD by the end of the period, reflecting debt repayment or restructuring aimed at reducing leverage.
Post-employment Obligations and Other Long-term Liabilities
This group decreased from about 8,800 million USD to near 6,700 million USD, indicating possible reductions in pension or other post-retirement obligations or changes in actuarial assumptions.
Long-term Liabilities
Long-term liabilities declined steadily from about 27,191 million USD to 18,335 million USD, supporting the view of deleveraging and reduced future obligations.
Total Liabilities
Total liabilities followed a declining pattern from nearly 39,978 million USD to around 32,384 million USD, suggesting improved financial stability through liability reduction despite some fluctuations in specific categories.
Common Shares and Treasury Shares
The number of common shares issued increased modestly over time, whereas treasury shares held at cost increased significantly in magnitude (negative values growing larger from –9,873 million USD to –16,877 million USD), indicating substantial share repurchases aimed at enhancing shareholder value.
Earnings Employed in the Business
This equity component showed a steady increase from about 25,786 million USD to nearly 49,103 million USD, reflecting accumulated retained earnings from consistent profitability.
Accumulated Other Comprehensive Loss
The accumulated other comprehensive loss fluctuated but showed some reduction in magnitude in recent periods, ranging between approximately –9,386 million USD and –6,576 million USD, suggesting improved comprehensive income components or revaluation effects.
Total Shareholders’ Investment
Shareholders’ equity grew from roughly 30,427 million USD to over 51,264 million USD, demonstrating solid net asset growth and potential reinvestment of earnings, supplemented by share buybacks and dividend management.
Total Liabilities and Shareholders’ Investment
The aggregate of liabilities plus equity gradually increased from 66,777 million USD to over 84,181 million USD, illustrating overall company growth in assets and financial base.

Overall, the financial data points to a company experiencing growth in operational scale and compensation costs, alongside strategic debt reduction and increased shareholder distributions. The simultaneous increase in shareholders' equity and total capital base suggests a strengthening financial position with a focus on prudent financial management and returns enhancement.