Stock Analysis on Net
Stock Analysis on Net

Allergan PLC (NYSE:AGN)

This company has been moved to the archive! The financial data has not been updated since May 7, 2020.

Common-Size Balance Sheet: Liabilities and Stockholders’ Equity

Allergan PLC, common-size consolidated balance sheet: liabilities and stockholders’ equity

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Dec 31, 2019 Dec 31, 2018 Dec 31, 2017 Dec 31, 2016 Dec 31, 2015
Accrued third-party rebates 2.11 1.80 1.45 1.24 0.94
Litigation-related reserves and legal fees 1.32 0.09 0.07 0.08 0.16
Accrued payroll and related benefits 0.88 0.68 0.54 0.42 0.30
Accrued returns and other allowances 0.63 0.52 0.39 0.23 0.21
Accrued R&D expenditures 0.20 0.21 0.14 0.12 0.28
Interest payable 0.20 0.19 0.21 0.23 0.23
Royalties payable 0.23 0.15 0.16 0.11 0.09
Accrued pharmaceutical fees 0.13 0.14 0.16 0.17 0.12
Accrued severance, retention and other shutdown costs 0.01 0.07 0.11 0.07 0.08
Accrued non-provision taxes 0.07 0.07 0.06 0.04 0.07
Accrued selling and marketing expenditures 0.06 0.06 0.04 0.07 0.09
Current portion of contingent consideration obligations 0.01 0.01 0.05 0.40 0.06
Dividends payable 0.00 0.00 0.02 0.02 0.02
Other accrued expenses 0.43 0.37 1.01 0.52 0.27
Accrued expenses 6.29% 4.36% 4.41% 3.72% 2.93%
Accounts payable 0.41 0.34 0.27 0.17 0.27
Accounts payable and accrued expenses 6.70% 4.70% 4.68% 3.89% 3.20%
Income taxes payable 0.07 0.07 0.06 0.04 0.04
Current portion of long-term debt and capital leases 4.79 0.85 3.58 2.17 1.79
Current portion of lease liability, operating 0.13 0.00 0.00 0.00 0.00
Current liabilities held for sale 0.00 0.00 0.00 0.00 1.10
Current liabilities 11.69% 5.63% 8.32% 6.11% 6.13%
Long-term debt and capital leases, excluding current portion 19.13 22.53 21.84 23.24 29.66
Lease liability, operating, excluding current portion 0.47 0.00 0.00 0.00 0.00
Acquisition related contingent consideration liabilities 0.40 0.33 0.36 0.51 0.58
Long-term pension and post retirement liability 0.15 0.16 0.14 0.16 0.16
Legacy Allergan deferred executive compensation 0.09 0.09 0.10 0.09 0.09
Accrued R&D milestone 0.08 0.07 0.00 0.00 0.00
Long-term contractual obligations 0.00 0.04 0.04 0.02 0.02
Deferred revenue 0.03 0.04 0.03 0.01 0.01
Product warranties 0.03 0.03 0.02 0.02 0.02
Long-term severance and restructuring liabilities 0.01 0.01 0.04 0.02 0.03
Other long-term liabilities 0.05 0.09 0.02 0.02 0.02
Other long-term liabilities 0.85% 0.87% 0.75% 0.84% 0.93%
Long-term liabilities held for sale 0.00 0.00 0.00 0.00 0.43
Other taxes payable 1.80 1.59 1.33 0.69 0.59
Deferred tax liabilities 4.61 5.41 5.37 10.05 5.88
Long-term liabilities 26.86% 30.39% 29.29% 34.82% 37.49%
Total liabilities 38.55% 36.01% 37.61% 40.92% 43.62%
Preferred shares, $0.0001 par value per share 0.00 0.00 4.17 3.82 3.63
Ordinary shares; $0.0001 par value per share 0.00 0.00 0.00 0.00 0.00
Additional paid-in capital 59.11 55.52 45.64 41.83 50.43
Retained earnings 1.05 7.13 10.95 14.22 2.69
Accumulated other comprehensive income (loss) 1.27 1.32 1.62 -0.81 -0.36
Shareholders’ equity 61.43% 63.97% 62.38% 59.07% 56.38%
Noncontrolling interest 0.02 0.02 0.01 0.01 0.00
Total equity 61.45% 63.99% 62.39% 59.08% 56.38%
Total liabilities and equity 100.00% 100.00% 100.00% 100.00% 100.00%

Based on: 10-K (reporting date: 2019-12-31), 10-K (reporting date: 2018-12-31), 10-K (reporting date: 2017-12-31), 10-K (reporting date: 2016-12-31), 10-K (reporting date: 2015-12-31).

Balance sheet item Description The company
Current liabilities Total obligations incurred as part of normal operations that are expected to be paid during the following twelve months or within one business cycle, if longer. Allergan PLC current liabilities as a percentage of total liabilities and equity decreased from 2017 to 2018 but then increased from 2018 to 2019 exceeding 2017 level.
Long-term liabilities Amount of obligation due after one year or beyond the normal operating cycle, if longer. Allergan PLC long-term liabilities as a percentage of total liabilities and equity increased from 2017 to 2018 but then decreased significantly from 2018 to 2019.
Total liabilities Sum of the carrying amounts as of the balance sheet date of all liabilities that are recognized. Liabilities are probable future sacrifices of economic benefits arising from present obligations of an entity to transfer assets or provide services to other entities in the future. Allergan PLC total liabilities as a percentage of total liabilities and equity decreased from 2017 to 2018 but then increased from 2018 to 2019 exceeding 2017 level.
Shareholders’ equity Total of all stockholders’ equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity stockholders’ equity attributable to the parent excludes the amount of stockholders’ equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity. Allergan PLC shareholders’ equity as a percentage of total liabilities and equity increased from 2017 to 2018 but then decreased significantly from 2018 to 2019.