Common-Size Statement of Financial Position, Liabilities and Stockholders' Equity
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Allergan PLC, Common-Size Consolidated Statement of Financial Position, Liabilities and Stockholders' Equity
| Dec 31, 2017 | Dec 31, 2016 | Dec 31, 2015 | Dec 31, 2014 | Dec 31, 2013 | |||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| Accrued third-party rebates | 1.52 | 1.24 | 0.94 | 2.29 | 2.71 | ||||||
| Contractual commitments, including amount due to Teva | 0.60 | 0.21 | – | – | – | ||||||
| Accrued payroll and related benefits | 0.54 | 0.42 | 0.30 | 0.74 | 1.06 | ||||||
| Accrued returns | 0.32 | 0.23 | 0.21 | 0.23 | 0.45 | ||||||
| Interest payable | 0.21 | 0.23 | 0.23 | 0.16 | 0.30 | ||||||
| Royalties payable | 0.16 | 0.11 | 0.09 | 0.40 | 0.52 | ||||||
| Accrued pharmaceutical fees | 0.16 | 0.17 | 0.12 | 0.25 | 0.07 | ||||||
| Accrued R&D expenditures | 0.14 | 0.12 | 0.28 | 0.34 | 0.21 | ||||||
| Accrued severance, retention and other shutdown costs | 0.11 | 0.07 | 0.08 | 0.24 | 0.39 | ||||||
| Litigation-related reserves and legal fees | 0.07 | 0.08 | 0.16 | 0.79 | 1.17 | ||||||
| Accrued non-provision taxes | 0.06 | 0.04 | 0.07 | 0.04 | 0.19 | ||||||
| Current portion of contingent consideration obligations | 0.05 | 0.40 | 0.06 | 0.45 | 0.15 | ||||||
| Accrued selling and marketing expenditures | 0.04 | 0.07 | 0.09 | 0.05 | 0.17 | ||||||
| Dividends payable | 0.02 | 0.02 | 0.02 | – | – | ||||||
| Other accrued expenses | 0.41 | 0.31 | 0.27 | 0.74 | 0.74 | ||||||
| Accrued expenses | 4.41% | 3.72% | 2.93% | 6.71% | 8.14% | ||||||
| Accounts payable | 0.27 | 0.17 | 0.27 | 1.23 | 2.17 | ||||||
| Accounts payable and accrued expenses | 4.68% | 3.89% | 3.20% | 7.94% | 10.31% | ||||||
| Income taxes payable | 0.06 | 0.04 | 0.04 | 0.10 | 0.43 | ||||||
| Current portion of long-term debt and capital leases | 3.58 | 2.17 | 1.79 | 1.33 | 2.35 | ||||||
| Deferred revenue | – | – | – | 0.05 | 0.17 | ||||||
| Current liabilities held for sale | – | – | 1.10 | 0.05 | 1.09 | ||||||
| Deferred tax liabilities | – | – | – | 0.09 | 0.15 | ||||||
| Current liabilities | 8.32% | 6.11% | 6.13% | 9.55% | 14.50% | ||||||
| Long-term debt and capital leases, excluding current portion | 21.84 | 23.24 | 29.66 | 28.26 | 37.48 | ||||||
| Acquisition related contingent consideration liabilities | 0.36 | 0.51 | 0.58 | 0.30 | 0.80 | ||||||
| Long-term pension and post retirement liability | 0.14 | 0.16 | 0.16 | 0.20 | 0.23 | ||||||
| Legacy Allergan deferred executive compensation | 0.10 | 0.09 | 0.09 | – | – | ||||||
| Long-term severance and restructuring liabilities | 0.04 | 0.02 | 0.03 | 0.01 | 0.12 | ||||||
| Deferred revenue | 0.03 | 0.01 | 0.01 | 0.07 | 0.18 | ||||||
| Product warranties | 0.02 | 0.02 | 0.02 | – | – | ||||||
| Long-term contractual obligations | 0.04 | 0.02 | 0.02 | 0.06 | – | ||||||
| Litigation-related reserves | – | – | – | 0.01 | 0.11 | ||||||
| Other long-term liabilities | 0.02 | 0.02 | 0.02 | 0.07 | 0.18 | ||||||
| Other long-term liabilities | 0.75% | 0.84% | 0.93% | 0.71% | 1.61% | ||||||
| Long-term liabilities held for sale | – | – | 0.43 | – | – | ||||||
| Other taxes payable | 1.33 | 0.69 | 0.59 | 1.70 | 0.82 | ||||||
| Deferred tax liabilities | 5.37 | 10.05 | 5.88 | 5.83 | 3.62 | ||||||
| Non current liabilities | 29.29% | 34.82% | 37.49% | 36.50% | 43.54% | ||||||
| Total liabilities | 37.61% | 40.92% | 43.62% | 46.06% | 58.03% | ||||||
| Preferred shares, $0.0001 par value per share | 4.17 | 3.82 | 3.63 | – | – | ||||||
| Ordinary shares; $0.0001 par value per share | – | – | – | – | – | ||||||
| Additional paid-in capital | 45.64 | 41.83 | 50.43 | 55.20 | 35.26 | ||||||
| Retained earnings (accumulated deficit) | 10.95 | 14.22 | 2.69 | -0.38 | 6.30 | ||||||
| Accumulated other comprehensive income (loss) | 1.62 | -0.81 | -0.36 | -0.89 | 0.40 | ||||||
| Treasury stock, at cost | – | – | – | – | -0.01 | ||||||
| Shareholders' equity | 62.38% | 59.07% | 56.38% | 53.93% | 41.94% | ||||||
| Noncontrolling interest | 0.01 | 0.01 | -0.00 | 0.01 | 0.02 | ||||||
| Total equity | 62.39% | 59.08% | 56.38% | 53.94% | 41.97% | ||||||
| Total liabilities and equity | 100.00% | 100.00% | 100.00% | 100.00% | 100.00% |