Stock Analysis on Net
Stock Analysis on Net

Allergan PLC (NYSE:AGN)

$22.49

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
Quarterly Data

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Allergan PLC, common-size consolidated balance sheet: liabilities and stockholders’ equity (quarterly data)

Microsoft Excel
Mar 31, 2020 Dec 31, 2019 Sep 30, 2019 Jun 30, 2019 Mar 31, 2019 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
Accounts payable and accrued expenses
Income taxes payable
Current portion of long-term debt
Current portion of lease liability, operating
Deferred revenue
Current liabilities held for sale
Deferred tax liabilities
Current liabilities
Long-term debt, excluding current portion
Lease liability, operating, excluding current portion
Other long-term liabilities
Long-term liabilities held for sale
Other taxes payable
Deferred tax liabilities
Long-term liabilities
Total liabilities
Preferred shares, $0.0001 par value per share
Ordinary shares; $0.0001 par value per share
Treasury shares, at cost
Additional paid-in capital
Retained earnings (accumulated deficit)
Accumulated other comprehensive income (loss)
Shareholders’ equity
Noncontrolling interest
Total equity
Total liabilities and equity

Based on: 10-Q (reporting date: 2020-03-31), 10-K (reporting date: 2019-12-31), 10-Q (reporting date: 2019-09-30), 10-Q (reporting date: 2019-06-30), 10-Q (reporting date: 2019-03-31), 10-K (reporting date: 2018-12-31), 10-Q (reporting date: 2018-09-30), 10-Q (reporting date: 2018-06-30), 10-Q (reporting date: 2018-03-31), 10-K (reporting date: 2017-12-31), 10-Q (reporting date: 2017-09-30), 10-Q (reporting date: 2017-06-30), 10-Q (reporting date: 2017-03-31), 10-K (reporting date: 2016-12-31), 10-Q (reporting date: 2016-09-30), 10-Q (reporting date: 2016-06-30), 10-Q (reporting date: 2016-03-31), 10-K (reporting date: 2015-12-31), 10-Q (reporting date: 2015-09-30), 10-Q (reporting date: 2015-06-30), 10-Q (reporting date: 2015-03-31).

Current liabilities trends
The percentage of current liabilities relative to total liabilities and equity shows a fluctuating trend over the observed periods. Starting at 5.49% in March 2015, the figure rose to a peak of 11.69% in December 2019 before declining to 8.41% by March 2020. Similarly, accounts payable and accrued expenses steadily increased from 4.17% in early 2015 to a notable 6.7% by December 2019, before slightly receding to 5.98% in March 2020. The current portion of long-term debt exhibited variability, with significant spikes observed in March 2017 (4.36%) and March 2019 (4.05%), followed by another rise to 4.79% in December 2019, then decreasing sharply to 2.21% in March 2020.
Long-term liabilities observations
Long-term debt, excluding the current portion, demonstrated an overall downward trajectory. From a high of 30.62% in March 2015, the percentage generally declined to around 19.9% by March 2020, reflecting a reduction in long-term borrowing relative to total liabilities and equity. Other long-term liabilities maintained a relatively stable proportion, fluctuating slightly around 0.7% to 0.9%. Deferred tax liabilities showed some volatility, with an initial decrease from 11.07% in March 2015 to 5.56% in March 2016, a subsequent increase around 2016 to about 10%, and then a gradual decline to approximately 2.78% by March 2020.
Lease liabilities data
Data on lease liabilities appears only from 2019 onward. The operating lease liabilities, both current and long-term, represented a modest but gradually increasing portion of total liabilities and equity, increasing from 0.12% to 0.14% for current portions and from 0.42% to 0.5% for long-term portions between March 2019 and March 2020.
Shareholders’ equity and related items
Shareholders’ equity as a percentage of total liabilities and equity showed an upward trend from 51.2% in March 2015, peaking near 66.19% in September 2018 before declining to 61.43% in December 2019 and rising again to 65.59% by March 2020. Additional paid-in capital increased relatively steadily from 48.74% in early 2015 to 63.37% by the first quarter of 2020, indicating a growth in the capital contributed by shareholders over the time frame. Retained earnings presented more variability, showing a negative starting point (-0.51%) early on, moving into positive territory with a noticeable spike at 14.22% by September 2016, followed by a gradual decline to approximately 1% by early 2020. Accumulated other comprehensive income (loss) generally stayed positive with minor fluctuations, ranging from slight negatives in early periods to around 1.22% by the end of the timeframe.
Total liabilities and equity composition
The overall composition remained balanced at 100% throughout all periods. Total liabilities decreased from approximately 48.8% to 34.38% by March 2020, denoting a shift toward greater equity financing. Substantial decreases in long-term liabilities and deferred tax liabilities contributed to this pattern. Conversely, total equity increased, indicating a strengthening equity base relative to liabilities.
Tax-related payables and other observations
Income taxes payable remained consistently low as a percentage of total liabilities and equity, generally below 0.2%. Other taxes payable showed a gradual upward trend from 0.71% in March 2015 to 1.91% in March 2020, suggesting a growing tax obligation or accrual in relation to the company’s financing structure. Deferred revenue and liabilities held for sale appeared sporadically and in minor proportions, thus having limited influence on overall trends.