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.

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

US$ in millions

	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	—)	—)	—)	—)	—)	—)	—)	—)	—)	—)	—)	—)	—)	—)	—)	—)	197)	199)	199)	213)	208)	205)	204)
Trade accounts payable	4,123)	4,306)	4,214)	4,195)	4,034)	4,125)	4,178)	4,295)	3,961)	4,211)	4,167)	4,607)	4,133)	4,493)	4,757)	4,408)	4,017)	4,017)	4,066)	3,946)	3,189)	3,335)	3,181)
Salaries, wages and commissions	1,735)	1,550)	1,167)	1,701)	1,618)	1,389)	1,092)	1,597)	1,479)	1,362)	1,098)	1,556)	1,426)	1,315)	1,147)	1,625)	1,470)	1,248)	1,117)	1,416)	1,439)	1,121)	949)
Other accrued liabilities	5,880)	5,656)	5,600)	5,143)	5,427)	5,071)	5,220)	5,422)	5,347)	5,334)	5,758)	5,845)	5,475)	5,400)	5,577)	5,181)	5,264)	5,354)	5,247)	5,165)	4,659)	4,206)	4,408)
Dividends payable	1,030)	1,030)	1,032)	1,024)	956)	959)	959)	955)	886)	886)	888)	887)	820)	824)	824)	831)	797)	799)	801)	798)	639)	637)	637)
Income taxes payable	469)	390)	485)	594)	713)	601)	562)	492)	318)	273)	334)	343)	394)	355)	338)	306)	368)	242)	276)	362)	117)	165)	165)
Current portion of long-term debt	1,345)	507)	506)	1,500)	2,154)	1,615)	2,010)	1,080)	1,051)	2,284)	2,285)	2,251)	1,117)	5)	4)	754)	754)	755)	756)	7)	6)	1,290)	1,264)
Current liabilities	14,582)	13,439)	13,004)	14,157)	14,902)	13,760)	14,021)	13,841)	13,042)	14,350)	14,530)	15,489)	13,365)	12,392)	12,647)	13,105)	12,867)	12,614)	12,462)	11,907)	10,257)	10,959)	10,808)
Long-term debt, excluding current portion	11,596)	12,930)	12,736)	12,625)	12,825)	13,139)	12,576)	13,599)	14,477)	14,562)	14,615)	14,522)	15,297)	16,755)	17,086)	17,296)	17,446)	17,547)	17,489)	18,527)	18,349)	18,184)	16,804)
Post-employment obligations, deferred income taxes and other long-term liabilities	6,739)	6,801)	6,644)	6,731)	6,601)	6,558)	6,827)	6,947)	6,877)	7,038)	7,417)	7,522)	8,255)	8,339)	8,645)	8,771)	8,844)	9,079)	9,046)	9,111)	8,842)	8,835)	8,738)
Long-term liabilities	18,335)	19,731)	19,380)	19,356)	19,426)	19,697)	19,403)	20,546)	21,354)	21,600)	22,032)	22,044)	23,552)	25,094)	25,731)	26,067)	26,290)	26,626)	26,535)	27,638)	27,191)	27,019)	25,542)
Total liabilities	32,917)	33,170)	32,384)	33,513)	34,328)	33,457)	33,424)	34,387)	34,396)	35,950)	36,562)	37,533)	36,917)	37,486)	38,378)	39,172)	39,157)	39,240)	38,997)	39,545)	37,448)	37,978)	36,350)
Preferred shares, one dollar par value, none issued	—)	—)	—)	—)	—)	—)	—)	—)	—)	—)	—)	—)	—)	—)	—)	—)	—)	—)	—)	—)	—)	—)	—)
Common shares, without par value, issued at stated capital amount	25,412)	25,284)	25,125)	25,153)	25,020)	24,858)	24,726)	24,869)	24,727)	24,612)	24,488)	24,709)	24,560)	24,429)	24,304)	24,470)	24,285)	24,153)	24,023)	24,145)	24,037)	23,893)	23,731)
Common shares held in treasury, at cost	(16,877)	(16,610)	(16,612)	(16,844)	(16,476)	(15,759)	(15,761)	(15,981)	(15,686)	(15,722)	(15,307)	(15,229)	(14,555)	(13,720)	(13,726)	(11,822)	(10,999)	(10,340)	(9,845)	(10,042)	(9,873)	(9,904)	(9,913)
Earnings employed in the business	49,103)	48,467)	47,715)	47,261)	39,056)	38,354)	38,011)	37,554)	36,920)	36,355)	35,868)	35,257)	35,115)	34,487)	33,295)	31,528)	30,376)	29,053)	28,669)	27,627)	26,266)	25,669)	25,786)
Accumulated other comprehensive loss	(6,684)	(6,576)	(7,417)	(7,906)	(7,804)	(8,135)	(8,166)	(7,839)	(8,480)	(8,071)	(8,039)	(8,051)	(9,445)	(8,706)	(8,474)	(8,374)	(9,240)	(9,066)	(9,285)	(8,946)	(9,044)	(9,080)	(9,386)
Total Abbott shareholders’ investment	50,954)	50,565)	48,811)	47,664)	39,796)	39,318)	38,810)	38,603)	37,481)	37,174)	37,010)	36,686)	35,675)	36,490)	35,399)	35,802)	34,422)	33,800)	33,562)	32,784)	31,386)	30,578)	30,218)
Noncontrolling interests	310)	264)	253)	237)	232)	242)	233)	224)	213)	230)	222)	219)	209)	226)	230)	222)	216)	229)	226)	219)	209)	220)	209)
Total shareholders’ investment	51,264)	50,829)	49,064)	47,901)	40,028)	39,560)	39,043)	38,827)	37,694)	37,404)	37,232)	36,905)	35,884)	36,716)	35,629)	36,024)	34,638)	34,029)	33,788)	33,003)	31,595)	30,798)	30,427)
Total liabilities and shareholders’ investment	84,181)	83,999)	81,448)	81,414)	74,356)	73,017)	72,467)	73,214)	72,090)	73,354)	73,794)	74,438)	72,801)	74,202)	74,007)	75,196)	73,795)	73,269)	72,785)	72,548)	69,043)	68,776)	66,777)

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.

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Abbott Laboratories (NYSE:ABT)

Balance Sheet: Liabilities and Stockholders’ Equity Quarterly Data

Balance Sheet: Liabilities and Stockholders’ Equity
Quarterly Data