Becton, Dickinson & Co. (BDX)

Common-Size Statement of Financial Position, Liabilities and Stockholders’ Equity
Quarterly Data

Difficulty: Beginner

Becton, Dickinson & Co., Common-Size Consolidated Statement of Financial Position, Liabilities and Stockholders’ Equity (quarterly data)

		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		Dec 31, 2014		Sep 30, 2014		Jun 30, 2014		Mar 31, 2014		Dec 31, 2013		Sep 30, 2013		Jun 30, 2013		Mar 31, 2013		Dec 31, 2012
	Short-term debt
	Payables and accrued expenses
	Liabilities held for sale
	Current liabilities
	Long-term debt, excluding current portion
	Long-term employee benefit obligations
	Deferred income taxes and other
	Noncurrent liabilities
	Total liabilities
	Preferred stock
	Common stock
	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

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.	Becton, Dickinson & Co.’s current liabilities as a percentage of total liabilities and shareholders’ equity increased from Q1 2019 to Q2 2019 but then declined significantly from Q2 2019 to Q3 2019.
Noncurrent liabilities	Amount of obligation due after one year or beyond the normal operating cycle, if longer.	Becton, Dickinson & Co.’s noncurrent liabilities as a percentage of total liabilities and shareholders’ equity declined from Q1 2019 to Q2 2019 but then increased from Q2 2019 to Q3 2019 exceeding Q1 2019 level.
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.	Becton, Dickinson & Co.’s total liabilities as a percentage of total liabilities and shareholders’ equity declined from Q1 2019 to Q2 2019 and from Q2 2019 to Q3 2019.
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’s 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.	Becton, Dickinson & Co.’s shareholders’ equity as a percentage of total liabilities and shareholders’ equity increased from Q1 2019 to Q2 2019 and from Q2 2019 to Q3 2019.

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Relative Valuation
Discounted Cash Flow (DCF) Valuation
Economic Value Added (EVA)
Long-term Trends
Analysis
Financial Reporting Quality

Becton, Dickinson & Co. (BDX)

Common-Size Statement of Financial Position, Liabilities and Stockholders’ EquityQuarterly Data

Common-Size Statement of Financial Position, Liabilities and Stockholders’ Equity
Quarterly Data