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 pages available for free this week:
- Common-Size Income Statement
- Common-Size Balance Sheet: Assets
- Analysis of Long-term (Investment) Activity Ratios
- Analysis of Reportable Segments
- Common Stock Valuation Ratios
- Enterprise Value to FCFF (EV/FCFF)
- Capital Asset Pricing Model (CAPM)
- Debt to Equity since 2005
- Price to Book Value (P/BV) since 2005
- Analysis of Debt
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Abbott Laboratories, consolidated balance sheet: liabilities and stockholders’ equity (quarterly data)
US$ in millions
Based on: 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).
- Short-term borrowings
- Values remained relatively stable and low from March 2020 to September 2021, generally fluctuating around 200 million USD. After September 2021, data is missing, suggesting a discontinuation or reporting change.
- Trade accounts payable
- Trade accounts payable exhibited a generally increasing trend from March 2020 (3,181 million USD) to December 2021 (4,408 million USD). Thereafter, fluctuations occurred, with a peak of 4,757 million USD in March 2022, followed by a gradual moderation around 4,100 to 4,200 million USD through mid-2025.
- Salaries, wages and commissions
- This expense item displayed a strong seasonal pattern with peaks in the last quarter of most years, reaching values above 1,600 million USD on several occasions (December 2021, 2022, 2023). There is an overall increasing tendency over the years, reflecting potential business growth or workforce expansion.
- Other accrued liabilities
- Other accrued liabilities showed a general increase over time from about 4,408 million USD in March 2020 to peaks over 5,800 million USD in late 2022 and early 2023, with some decline towards mid-2025. This indicates growing obligations accrued over the reported periods.
- Dividends payable
- Dividends payable remained fairly stable, with small increases over the quarters, starting at 637 million USD in March 2020 and reaching around 1,030 million USD by mid-2025. This steady rise may signal gradual increases in dividend policy or accumulated unpaid dividends.
- Income taxes payable
- Income taxes payable fluctuated notably over time, with initial values around 165 million USD in early 2020, rising and falling irregularly, peaking above 700 million USD by late 2023 and early 2024, and then declining again towards mid-2025. This indicates varying tax obligations aligned with earnings performance and tax planning.
- Current portion of long-term debt
- This line was quite volatile, with some quarters showing near-zero amounts (e.g., September and December 2020, March and June 2022). Significant peaks appear late 2022 and 2023 with values above 2,000 million USD, suggesting maturity of large debt portions in those periods and subsequent repayments or refinancing.
- Current liabilities
- Current liabilities showed a rising trend from about 10,808 million USD in March 2020, peaking around 15,489 million USD in December 2022. After this peak, the figure fluctuated but decreased somewhat overall towards mid-2025, reflecting company actions to manage short-term obligations.
- Long-term debt, excluding current portion
- Long-term debt generally decreased over the period, from 16,804 million USD in March 2020 to about 12,930 million USD by mid-2025. This suggests active debt repayment or refinancing reducing long-term obligations.
- Post-employment obligations, deferred income taxes and other long-term liabilities
- This category declined steadily from approximately 8,738 million USD in early 2020 to around 6,800 million USD by 2025, indicating reductions in post-employment or deferred tax liabilities over time.
- Long-term liabilities
- Overall long-term liabilities trended downward from roughly 25,542 million USD in early 2020 to just under 20,000 million USD by mid-2025, consistent with the reduction in long-term debt and other long-term obligations.
- Total liabilities
- Total liabilities peaked near 39,978 million USD in mid-2020, followed by a gradual but uneven reduction to around 33,384 million USD by mid-2025, reflecting the company's efforts to reduce overall debt and liabilities while managing working capital.
- Common shares, without par value, issued at stated capital amount
- Common share capital increased moderately and steadily over time, from 23,731 million USD in March 2020 to approximately 25,284 million USD by mid-2025, showing modest equity financing or capital adjustments.
- Common shares held in treasury, at cost
- Treasury shares steadily increased in negative value from about -9,913 million USD in March 2020 to around -16,610 million USD by mid-2025, indicating ongoing share repurchases or treasury stock accumulation.
- Earnings employed in the business
- Earnings employed demonstrated a consistent upward trend from 25,786 million USD in early 2020 to nearly 48,467 million USD by mid-2025. This substantial increase indicates strong retained earnings growth and reinvestment in the business.
- Accumulated other comprehensive loss
- The accumulated other comprehensive loss fluctuated over time between approximately -9,386 million USD and -6,576 million USD, with some periods of improvement suggesting partial offsetting of earlier losses or valuation changes in other comprehensive income.
- Total Abbott shareholders’ investment
- Shareholders’ investment rose from about 30,218 million USD in March 2020 to over 50,565 million USD by mid-2025. This growth reflects both retained earnings accumulation and equity transactions, evidencing increasing owner value.
- Noncontrolling interests in subsidiaries
- Noncontrolling interests remained relatively small and stable, fluctuating mildly from approximately 209 million USD to 264 million USD over the analyzed timeframe.
- Total shareholders’ investment
- This figure increased parallel to shareholders’ equity growth, moving from 30,427 million USD in early 2020 to over 50,829 million USD by mid-2025, reinforcing the trend of strengthening equity base.
- Total liabilities and shareholders’ investment
- The total balance sheet size grew from around 66,777 million USD in March 2020 to 83,999 million USD in late 2024, with a minor reduction thereafter. This indicates asset base expansion combined with managed liabilities and growing equity.