Allergan PLC (AGN)

Common-Size Statement of Financial Position, Assets
Quarterly Data

Difficulty: Beginner

Allergan PLC, Common-Size Consolidated Statement of Financial Position, Assets (quarterly data)

		Dec 31, 2018		Sep 30, 2018		Jun 30, 2018		Mar 31, 2018		Dec 31, 2017		Sep 30, 2017		Jun 30, 2017		Mar 31, 2017		Dec 31, 2016		Sep 30, 2016		Jun 30, 2016		Mar 31, 2016		Dec 31, 2015		Sep 30, 2015		Jun 30, 2015		Mar 31, 2015		Dec 31, 2014		Sep 30, 2014		Jun 30, 2014		Mar 31, 2014
	Cash and cash equivalents
	Marketable securities
	Accounts receivable, net
	Inventories
	Current assets held for sale
	Prepaid expenses and other current assets
	Deferred tax assets
	Current assets
	Property, plant and equipment, net
	Investments and other assets
	Non current assets held for sale
	Deferred tax assets
	Product rights and other intangibles
	Goodwill
	Non current assets
	Total assets

Item	Description	The company
Current assets	Sum of the carrying amounts as of the balance sheet date of all assets that are expected to be realized in cash, sold, or consumed within one year (or the normal operating cycle, if longer). Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.	Allergan PLC’s current assets as a percentage of total assets declined from Q2 2018 to Q3 2018 but then increased from Q3 2018 to Q4 2018 exceeding Q2 2018 level.
Property, plant and equipment, net	Amount after accumulated depreciation, depletion and amortization of physical assets used in the normal conduct of business to produce goods and services and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, and furniture and fixtures.	Allergan PLC’s property, plant and equipment, net as a percentage of total assets increased from Q2 2018 to Q3 2018 and from Q3 2018 to Q4 2018.
Non current assets	Sum of the carrying amounts as of the balance sheet date of all assets that are expected to be realized in cash, sold or consumed after one year or beyond the normal operating cycle, if longer.	Allergan PLC’s non current assets as a percentage of total assets increased from Q2 2018 to Q3 2018 but then declined significantly from Q3 2018 to Q4 2018.

	Allergan PLC	Other companies (not purchased previously)
Financial Statements
Common-Size Financial Statements
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Relative Valuation
Discounted Cash Flow (DCF) Valuation
Economic Value Added (EVA)
Long-term Trends
Analysis
Financial Reporting Quality

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Financial Statements
Common-Size Financial Statements
Ratios
Relative Valuation
Discounted Cash Flow (DCF) Valuation
Economic Value Added (EVA)
Long-term Trends
Analysis
Financial Reporting Quality