Stock Analysis on Net
Stock Analysis on Net

Becton, Dickinson & Co. (NYSE:BDX)

$22.49

This company has been moved to the archive! The financial data has not been updated since May 5, 2022.

Common-Size Balance Sheet: Liabilities and Stockholders’ Equity

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Becton, Dickinson & Co., common-size consolidated balance sheet: liabilities and stockholders’ equity

Microsoft Excel
Sep 30, 2021 Sep 30, 2020 Sep 30, 2019 Sep 30, 2018 Sep 30, 2017 Sep 30, 2016
Short-term debt
Accounts payable
Accrued expenses
Salaries, wages and related items
Income taxes
Liabilities held for sale
Current liabilities
Long-term debt, excluding current portion
Long-term employee benefit obligations
Deferred income taxes and other liabilities
Noncurrent liabilities
Total liabilities
Preferred stock
Common stock, $1 par value
Capital in excess of par value
Retained earnings
Deferred compensation
Common stock in treasury, at cost
Accumulated other comprehensive loss
Shareholders’ equity
Total liabilities and shareholders’ equity

Based on: 10-K (reporting date: 2021-09-30), 10-K (reporting date: 2020-09-30), 10-K (reporting date: 2019-09-30), 10-K (reporting date: 2018-09-30), 10-K (reporting date: 2017-09-30), 10-K (reporting date: 2016-09-30).

Short-term debt
Short-term debt as a percentage of total liabilities and shareholders' equity showed a fluctuating trend. It decreased sharply from 3.91% in 2016 to 0.54% in 2017, spiked again to 4.83% in 2018, then steadily declined over the next three years, reaching 0.93% in 2021.
Accounts payable
This item fluctuated moderately over the years, declining from 2.6% in 2016 to 2.05% in 2018, then increasing gradually to a peak of 3.33% in 2021, indicating a potential increase in supplier obligations relative to the company's liabilities and equity.
Accrued expenses
Accrued expenses declined markedly from 6.16% in 2016 to 3.69% in 2017, followed by a gradual rise, ultimately reaching 5.46% in 2021, suggesting a potential build-up in accrued liabilities over time.
Salaries, wages and related items
This liability exhibited a general downward trend from 2.72% in 2016 to 1.69% in 2018, then increased slightly to 2.25% in 2021, reflecting possible variations in employee-related obligations.
Income taxes
Income tax liabilities remained relatively low and stable, decreasing from 1.07% in 2016 to around 0.26%-0.33% in later years, signaling a consistent but minor portion of total liabilities and equity.
Liabilities held for sale
This category appeared only in 2016 at 0.74% and was absent thereafter, indicating the disposal or reclassification of such liabilities after that year.
Current liabilities
Current liabilities showed considerable volatility, dropping from 17.2% in 2016 to 8.86% in 2017, rising again to 13.39% in 2018, then stabilizing around 10.8%-12.3% from 2019 to 2021.
Long-term debt, excluding current portion
Long-term debt peaked at 49.47% in 2017, then declined steadily to 31.76% by 2021, indicating a significant reduction in long-term borrowing relative to total capital.
Long-term employee benefit obligations
This liability decreased from 5.16% in 2016 to a low of 1.96% in 2018, then slightly increased to 2.28% by 2021, reflecting some fluctuations but remaining a relatively small portion overall.
Deferred income taxes and other liabilities
There was a notable rise from 6.58% in 2016 to 10.96% in 2019, followed by a slight decline to 9.7% in 2021, suggesting increasing deferred tax liabilities until recent years.
Noncurrent liabilities
Noncurrent liabilities followed a declining trend from 56.83% in 2017 down to 43.74% in 2021, consistent with the reduction in long-term debt and certain other long-term obligations.
Total liabilities
Total liabilities as a percentage of total liabilities and shareholders’ equity decreased steadily from 70.17% in 2016 to 56.04% in 2021, indicating a gradual reduction in overall leverage.
Preferred stock
This category was negligible or non-existent, with only a minor 0.01% presence in 2017, effectively zero across other years, implying no significant preferred stock issuance.
Common stock, $1 par value
Common stock decreased in relative proportion from 1.3% in 2016 to 0.68% in 2020 and 2021, showing a slight contraction in par value relative to total capitalization.
Capital in excess of par value
This item increased consistently from 18.34% in 2016 to 35.78% in 2021, indicating growing additional paid-in capital and possibly capital raising activities or retained earnings reclassification.
Retained earnings
Retained earnings decreased sharply from 49.74% in 2016 to 23.37% in 2018, then stabilized and slightly increased to 25.67% in 2021, reflecting the impact of earnings retention and profit distribution policies.
Deferred compensation
This item remained minimal and stable, ranging narrowly between 0.04% and 0.08% throughout the period analyzed.
Common stock in treasury, at cost
Treasury stock balances showed a consistent reduction in negative values from -32.1% in 2016 to -11.36% in 2020, but then increased again in 2021 to -14.34%. This indicates changes in share repurchases or reissuance activities affecting the treasury stock account.
Accumulated other comprehensive loss
This account declined from -7.54% in 2016 to around -3.88% in 2021, indicating a reduction in accumulated comprehensive losses over the period.
Shareholders’ equity
Shareholders' equity increased steadily from 29.83% in 2016 to a peak of 44% in 2020, then held steady at 43.96% in 2021, reflecting reinforcement of the equity base relative to total capitalization.
Total liabilities and shareholders’ equity
The composition always summed to 100%, ensuring a complete representation of the capital structure across the timeframe.