Stock Analysis on Net
Stock Analysis on Net

Allergan Inc. (NYSE:AGN.)

$22.49

This company has been moved to the archive! The financial data has not been updated since February 19, 2015.

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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Allergan Inc., consolidated balance sheet: liabilities and stockholders’ equity (quarterly data)

US$ in thousands

Microsoft Excel
Dec 31, 2014 Sep 30, 2014 Jun 30, 2014 Mar 31, 2014 Dec 31, 2013 Sep 30, 2013 Jun 30, 2013 Mar 31, 2013 Dec 31, 2012 Sep 30, 2012 Jun 30, 2012 Mar 31, 2012 Dec 31, 2011 Sep 30, 2011 Jun 30, 2011 Mar 31, 2011 Dec 31, 2010 Sep 30, 2010 Jun 30, 2010 Mar 31, 2010
Notes payable
Convertible notes
Accounts payable
Accrued compensation
Accrued legal settlement expenses
Other accrued expenses
Income taxes
Liabilities of discontinued operations
Current liabilities
Long-term debt, excluding current maturities
Long-term convertible notes
Other liabilities
Non-current liabilities
Total liabilities
Preferred stock, $.01 par value; none issued
Common stock, $.01 par value
Additional paid-in capital
Accumulated other comprehensive loss
Retained earnings
Treasury stock, at cost
Total Allergan, Inc. stockholders’ equity
Noncontrolling interest
Total equity
Total liabilities and equity

Based on: 10-K (reporting date: 2014-12-31), 10-Q (reporting date: 2014-09-30), 10-Q (reporting date: 2014-06-30), 10-Q (reporting date: 2014-03-31), 10-K (reporting date: 2013-12-31), 10-Q (reporting date: 2013-09-30), 10-Q (reporting date: 2013-06-30), 10-Q (reporting date: 2013-03-31), 10-K (reporting date: 2012-12-31), 10-Q (reporting date: 2012-09-30), 10-Q (reporting date: 2012-06-30), 10-Q (reporting date: 2012-03-31), 10-K (reporting date: 2011-12-31), 10-Q (reporting date: 2011-09-30), 10-Q (reporting date: 2011-06-30), 10-Q (reporting date: 2011-03-31), 10-K (reporting date: 2010-12-31), 10-Q (reporting date: 2010-09-30), 10-Q (reporting date: 2010-06-30), 10-Q (reporting date: 2010-03-31).

The financial data exhibits several notable trends in liabilities and equity over the observed quarterly periods.

Notes payable
The notes payable show a fluctuating pattern, starting at 17,900 thousand USD in March 2010, peaking at 83,900 thousand USD in December 2010, and demonstrating volatility thereafter, ending at a higher level of 72,100 thousand USD in December 2014 compared to the beginning.
Convertible notes and Long-term convertible notes
Convertible notes appear distinctly only in mid-2010 to early 2011, with values near 630 million USD, then no reported values in subsequent periods. Long-term convertible notes are reported only in March 2010 at approximately 623 million USD and then discontinued, suggesting a refinancing or reclassification event occurred.
Accounts payable
Accounts payable trends show moderate increases over the period, starting around 258 million USD in March 2010 and gradually rising to approximately 287 million USD by December 2014. The trend indicates a generally stable but slightly increasing level of short-term obligations to suppliers or vendors.
Accrued compensation
Accrued compensation displays cyclicality within each year, with peaks generally occurring in the fourth quarter and troughs in the first quarter, reflecting seasonality in expenses. Despite fluctuations, overall accrued compensation increased from 98.4 million USD in Q1 2010 to 292.8 million USD by Q4 2014, indicating growth in compensation liabilities.
Accrued legal settlement expenses
A significant accrual occurs only in the third quarter of 2010 at approximately 610 million USD, implying a substantial legal cost was recognized that quarter but not carried forward, possibly indicating settlement resolution.
Other accrued expenses
Other accrued expenses steadily increase over time, starting near 388 million USD in Q1 2010, reaching a peak around 960 million USD in Q3 2014, before slightly declining again. This suggests growing operational liabilities in this category.
Income taxes
Income tax liabilities are inconsistently reported, with certain quarters showing moderate amounts (for example, 43.2 million USD in Q2 2010 and 38.9 million USD in Q1 2014), but generally absent in other periods, indicative of variable tax obligations or timing differences.
Current liabilities
There is pronounced volatility in current liabilities, including a notable peak of 2.09 billion USD in Q3 2010, followed by fluctuations and an upward trend towards 1.56 billion USD in Q4 2014. This variability may reflect changes in short-term financing or operational cycles affecting current obligations.
Long-term debt, excluding current maturities
Long-term debt remains relatively stable around 1.5 billion USD in the early periods but increases significantly to about 2.1 billion USD starting in 2013, maintaining that higher level through 2014, indicating new borrowings or refinancing with additional debt.
Other liabilities and Non-current liabilities
Other liabilities show growth overall, rising from approximately 377 million USD in Q1 2010 to over 1 billion USD by Q4 2014, with some fluctuations. Non-current liabilities mirror this trend, growing from about 1.88 billion USD to over 3.09 billion USD throughout the period, highlighting increasing long-term obligations.
Total liabilities
Total liabilities reveal substantial growth, particularly with a surge in Q3 2010 to over 4 billion USD, followed by fluctuations and an upward trajectory reaching approximately 4.65 billion USD by Q4 2014. This trend reflects increased leverage or expanded liabilities in various categories over the years.
Equity components
Common stock remains constant at 3.1 million USD, suggesting no new stock issuances or retirements at par value. Additional paid-in capital consistently increases from about 2.74 billion USD to over 3.35 billion USD, indicating ongoing capital contributions or stock-based transactions.
Accumulated other comprehensive loss
Accumulated other comprehensive loss fluctuates, showing an increasing negative balance reaching approximately -408.6 million USD by Q4 2014 from a starting point of -122.8 million USD in Q1 2010, implying growing unrealized losses or adjustment items affecting equity.
Retained earnings
Retained earnings reflect a strong positive trend, growing from approximately 2.5 billion USD to nearly 5.9 billion USD over the period, indicating consistent profitability and earnings retention within the company.
Treasury stock, at cost
Treasury stock values display considerable volatility, with a marked increase in cost from about 170 million USD to over 1.1 billion USD (negative value) indicating significant share repurchases, especially between 2011 and 2013, followed by some reduction thereafter.
Total stockholders’ equity and Total equity
Total stockholders’ equity increases steadily from around 4.94 billion USD in early 2010 to 7.75 billion USD at the end of 2014, corroborated by total equity figures following a similar trajectory. This overall growth signals strengthening equity positions despite negative comprehensive losses and treasury stock fluctuations.
Total liabilities and equity
The sum of total liabilities and equity expands consistently from approximately 7.63 billion USD to over 12.4 billion USD, demonstrating company growth in scale and capitalization over the period analyzed.

In conclusion, the financial data reveals significant growth in both liabilities and equity components, characterized by increasing long-term debt, rising accrued expenses, and enhanced retained earnings. The company exhibits expanded leverage alongside augmented equity financing, reflecting strategic financial management that supports growing operations and shareholder value. Seasonal variations and one-off items such as legal settlements contribute to some volatility observed in specific accounts.