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
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-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 liabilities and shareholders’ investment of the company demonstrate several notable trends over the observed period from March 2021 to December 2025. Overall, total liabilities initially increased before stabilizing and then experiencing a significant rise in late 2024 and early 2025, while shareholders’ investment generally increased, with a substantial jump in 2024. A detailed examination of specific liability and equity components reveals further insights.

Short-Term Borrowings
Short-term borrowings remained relatively stable between March 2021 and December 2021, consistently around US$199 million. No values are reported after December 2021, suggesting a potential shift in short-term financing strategies.
Trade Accounts Payable
Trade accounts payable exhibited fluctuations throughout the period, peaking at US$4,757 million in March 2022. A subsequent decline was observed, followed by another increase to US$4,306 million by June 2025. This suggests potential variability in supplier credit terms or purchasing patterns.
Salaries, Wages and Commissions
Salaries, wages, and commissions generally trended upward from March 2021 to December 2023, indicating potential workforce expansion or wage increases. A similar pattern is observed in 2024 and 2025, with values reaching US$1,735 million by September 2025.
Other Accrued Liabilities
Other accrued liabilities remained consistently high, fluctuating between US$5,181 million and US$5,880 million. A slight upward trend is noticeable towards the end of the period, potentially reflecting increased operational expenses or accruals.
Dividends Payable
Dividends payable demonstrated a consistent increase over the period, rising from US$801 million in March 2021 to US$1,097 million by September 2025. This indicates a commitment to returning value to shareholders through consistent dividend payments.
Income Taxes Payable
Income taxes payable showed variability, with peaks in September 2021 and December 2023. The values decreased in the first half of 2025, potentially due to changes in tax liabilities or payment schedules.
Current Portion of Long-Term Debt
The current portion of long-term debt was relatively stable until March 2022, after which it increased significantly, peaking at US$2,251 million in December 2022. It then decreased, but remained elevated compared to earlier periods, before increasing again to US$3,033 million by December 2025. This suggests a restructuring of debt obligations or increased reliance on long-term financing.
Current Liabilities
Current liabilities generally increased from US$12,462 million in March 2021 to US$16,496 million in September 2025, with a notable surge in late 2022 and early 2023. This increase is likely driven by the combined effect of changes in the individual current liability components.
Long-Term Debt (Excluding Current Portion)
Long-term debt, excluding the current portion, generally decreased from US$17,489 million in March 2021 to US$9,896 million in December 2023. However, it experienced a slight increase in 2024 and 2025, stabilizing around US$12,930 million by June 2025.
Post-Employment Obligations and Other Long-Term Liabilities
These liabilities exhibited a gradual decline from US$9,046 million in March 2021 to US$7,550 million in December 2023. A slight increase is observed in 2024 and 2025, reaching US$7,550 million by December 2025.
Total Liabilities
Total liabilities followed a similar pattern to current liabilities, increasing from US$38,997 million in March 2021 to US$33,942 million in December 2023, then increasing significantly to US$86,713 million by December 2025. This substantial increase in 2024 and 2025 warrants further investigation.
Common Shares and Retained Earnings
Common shares issued remained relatively stable, while treasury stock increased consistently throughout the period. Earnings employed in the business showed a steady increase, reaching US$49,781 million by December 2025. Accumulated other comprehensive loss remained negative, but decreased in magnitude over time.
Total Shareholders’ Investment
Total shareholders’ investment generally increased from US$33,788 million in March 2021 to US$52,771 million in December 2025, with a particularly large increase in 2024, driven primarily by the growth in earnings employed in the business. Noncontrolling interests remained relatively small but increased in the later periods.
Total Liabilities and Shareholders’ Investment
The combined total of liabilities and shareholders’ investment increased from US$72,785 million in March 2021 to US$86,713 million in December 2025, reflecting the overall growth of the company. The significant increase in total liabilities in 2024 and 2025 is a key observation.