Stock Analysis on Net
Stock Analysis on Net

AmerisourceBergen Corp. (NYSE:ABC)

$22.49

This company has been moved to the archive! The financial data has not been updated since August 2, 2023.

Common-Size Balance Sheet: Liabilities and Stockholders’ Equity
Quarterly Data

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AmerisourceBergen Corp., common-size consolidated balance sheet: liabilities and stockholders’ equity (quarterly data)

Microsoft Excel
Jun 30, 2023 Mar 31, 2023 Dec 31, 2022 Sep 30, 2022 Jun 30, 2022 Mar 31, 2022 Dec 31, 2021 Sep 30, 2021 Jun 30, 2021 Mar 31, 2021 Dec 31, 2020 Sep 30, 2020 Jun 30, 2020 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
Accounts payable
Accrued expenses and other
Short-term debt
Liabilities held for sale
Current liabilities
Long-term debt, net of current portion
Long-term financing obligation
Accrued income taxes
Deferred income taxes
Accrued litigation liability
Other liabilities
Noncurrent liabilities
Total liabilities
Common stock, $0.01 par value
Additional paid-in capital
Retained earnings
Accumulated other comprehensive loss
Treasury stock, at cost
Total AmerisourceBergen Corporation stockholders’ equity (deficit)
Noncontrolling interests
Total stockholders’ equity
Total liabilities and stockholders’ equity

Based on: 10-Q (reporting date: 2023-06-30), 10-Q (reporting date: 2023-03-31), 10-Q (reporting date: 2022-12-31), 10-K (reporting date: 2022-09-30), 10-Q (reporting date: 2022-06-30), 10-Q (reporting date: 2022-03-31), 10-Q (reporting date: 2021-12-31), 10-K (reporting date: 2021-09-30), 10-Q (reporting date: 2021-06-30), 10-Q (reporting date: 2021-03-31), 10-Q (reporting date: 2020-12-31), 10-K (reporting date: 2020-09-30), 10-Q (reporting date: 2020-06-30), 10-Q (reporting date: 2020-03-31), 10-Q (reporting date: 2019-12-31), 10-K (reporting date: 2019-09-30), 10-Q (reporting date: 2019-06-30), 10-Q (reporting date: 2019-03-31), 10-Q (reporting date: 2018-12-31), 10-K (reporting date: 2018-09-30), 10-Q (reporting date: 2018-06-30), 10-Q (reporting date: 2018-03-31), 10-Q (reporting date: 2017-12-31), 10-K (reporting date: 2017-09-30), 10-Q (reporting date: 2017-06-30), 10-Q (reporting date: 2017-03-31), 10-Q (reporting date: 2016-12-31).

Accounts Payable
The proportion of accounts payable relative to total liabilities and stockholders' equity remained consistently high, fluctuating mostly between approximately 65% and 73% over the observed periods. A notable decline occurred around early 2021, falling to roughly 65%, but it gradually increased again towards the most recent quarters, reaching above 71%, indicating sustained reliance on accounts payable as a component of total obligations.
Accrued Expenses and Other
This category exhibited variability throughout the periods, starting at around 2.25%, peaking near 5% in late 2021, and then slightly declining to stabilize around 3.5% in 2023. This suggests some fluctuations in short-term liabilities other than accounts payable, possibly tied to operational or expense recognition changes.
Short-term Debt
The short-term debt proportion showed significant volatility. Early periods indicated low levels, sometimes near zero, with intermittent spikes reaching up to 3.16% in early 2022. Trends showed fluctuations, with notable increases in early 2022, followed by reductions toward mid-2023, signaling varying short-term financing needs or management of working capital.
Current Liabilities
Current liabilities as a percentage of total liabilities and equity remained high and relatively stable, mostly between 70% and 77% across all quarters. Some variations were observed, including dips around early 2021, but overall the data indicate that current liabilities form a substantial and stable portion of total liabilities.
Long-term Debt, Net of Current Portion
Long-term debt proportions exhibited a declining trend over time, starting just above 10% in 2016 and reducing to under 7% by mid-2023. There was a temporary increase between late 2020 and early 2021, peaking over 13%, followed by a steady decrease, suggesting active management of long-term obligations or refinancing activities.
Accrued Income Taxes
Data on accrued income taxes began appearing in mid-2017, remaining relatively low and steady around 0.5% to 0.7%, showing minor fluctuations without any pronounced trend.
Deferred Income Taxes
This liability item decreased markedly from around 6.5%-7.0% in 2016-2017 to approximately 2.8%-3.0% in later years, with a sharp drop around 2020 aligning with a reduction to as low as 1.5%. This suggests tax position changes or adjustments in deferred tax accounts.
Accrued Litigation Liability
Starting to be recorded in 2020, this liability showed a downward trend from a high of 14% to under 9% by late 2022, indicating reduced legal contingencies or settlements over time.
Other Liabilities
This category was minor initially (under 0.5%) but increased over the years, especially in 2023, reaching above 3%, signaling growing miscellaneous obligations.
Noncurrent Liabilities
The proportion of noncurrent liabilities remained relatively steady between 15% to 25%, peaking notably around 25% in 2020 but decreasing gradually thereafter to about 22% by mid-2023, reflecting shifts in the maturity profiles of liabilities.
Total Liabilities
Total liabilities consistently accounted for the vast majority of total liabilities and stockholders' equity, mostly between 90% and 102%. A peak over 101% occurred in 2020, likely related to extraordinary events causing liabilities to exceed equity temporarily, but the ratio stabilized near 99%-100% in recent periods.
Stockholders' Equity
A considerable decline in stockholders’ equity proportions was observed around 2020, with values turning negative briefly (-2.3% to -0.6%), indicating an equity deficit. Subsequent quarters showed gradual recovery, turning positive again by mid-to-late 2021 and reaching above 1.5% in 2023, but remaining substantially lower compared to earlier years where equity was around 6-9%.
Retained Earnings
Retained earnings increased steadily from approximately 7% in 2016 to a peak near 13% in mid-2020, then dropped sharply to around 1-3% during the equity deficit phase in 2020-2021. A gradual increase occurred thereafter, reaching close to 6.7% by mid-2023, indicating fluctuating accumulated profit levels.
Additional Paid-in Capital
Additional paid-in capital remained relatively stable but exhibited a gradual decline from approximately 13% in 2016 to under 10% in 2021-2023, showing a slight reduction in contributed capital or changes in equity structure.
Treasury Stock
The treasury stock proportion, consistently negative as expected, fluctuated between approximately -11% and -15%, with a noticeable reduction in the negative balance around 2021, possibly due to changes in stock repurchase or retirement programs, then increasing again toward 2023.
Accumulated Other Comprehensive Loss
This loss deepened over the periods, starting near zero and deteriorating to nearly -3.2% by late 2022, slightly recovering thereafter but remaining negative around -2% in 2023, reflecting ongoing unrealized losses or adjustments outside retained earnings.