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
Jun 30, 2026 Mar 31, 2026 Dec 31, 2025 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
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: 2026-06-30), 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 financial position reflects a period of relative stability in total liabilities and shareholders' equity from early 2021 through late 2025, followed by a substantial expansion of the balance sheet in the first half of 2026. While total shareholders' investment grew steadily over the period, the most striking change occurs in the debt profile during the 2026 fiscal periods.

Debt Profile and Long-Term Liabilities
A prolonged period of deleveraging is observed between March 2021 and September 2025, with long-term debt, excluding the current portion, decreasing from 17,489 million USD to 9,896 million USD. However, a sharp reversal occurs in March 2026, where long-term debt spikes to 29,638 million USD. This surge, coupled with an increase in the current portion of long-term debt to 4,409 million USD in the same period, indicates a significant new borrowing event or a major restructuring of debt obligations. Other long-term liabilities, including post-employment obligations and deferred taxes, remained relatively stable around 6.5 billion to 7.5 billion USD for several years before increasing to 10,036 million USD by June 2026.
Equity Growth and Capital Management
Total shareholders' investment shows a consistent upward trajectory, rising from 33,562 million USD in March 2021 to 51,110 million USD by June 2026. This growth is primarily driven by earnings employed in the business, which increased from 28,669 million USD to 49,794 million USD. Simultaneously, there is a marked increase in common shares held in treasury, which grew from a cost of 9,845 million USD to 17,967 million USD, suggesting an aggressive and sustained share repurchase program. The accumulated other comprehensive loss improved over time, narrowing from a peak of 9,445 million USD in September 2022 to 6,212 million USD by June 2026.
Current Liabilities and Operational Obligations
Current liabilities remained largely range-bound between 12 billion and 15 billion USD for most of the analyzed period before climbing to 17,814 million USD by June 2026. Trade accounts payable stayed relatively consistent, fluctuating between 3.9 billion and 4.8 billion USD. A clear seasonal pattern is evident in salaries, wages, and commissions, which typically peak in the December quarter (reaching 1,701 million USD in December 2024 and 1,745 million USD in December 2025) and drop significantly in the March quarter. Dividends payable showed a gradual increase over the period, rising from 801 million USD in March 2021 to 1,093 million USD by June 2026, reflecting an increase in the total dividend payout.

In summary, the balance sheet transitioned from a phase of debt reduction and steady equity accumulation to a phase of significant capital expansion in 2026. The substantial increase in total liabilities and shareholders' investment resulted in the total balance sheet growing from 72,785 million USD in March 2021 to 109,215 million USD by June 2026.