Stock Analysis on Net
Stock Analysis on Net
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Becton, Dickinson & Co. (NYSE:BDX)

Balance Sheet: Liabilities and Stockholders’ Equity

Beginner level

The balance sheet provides creditors, investors, and analysts with information on company’s resources (assets) and its sources of capital (its equity and liabilities). It normally also provides information about the future earnings capacity of a company’s assets as well as an indication of cash flows that may come from receivables and inventories.

Liabilities represents obligations of a company arising from past events, the settlement of which is expected to result in an outflow of economic benefits from the entity.

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

US$ in millions

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Sep 30, 2020 Sep 30, 2019 Sep 30, 2018 Sep 30, 2017 Sep 30, 2016 Sep 30, 2015
Short-term debt 707  1,309  2,601  203  1,001  1,452 
Accounts payable 1,355  1,092  1,106  797  665  631 
Accrued expenses 2,638  2,127  2,255  1,393  1,575  1,624 
Salaries, wages and related items 993  987  910  773  696  647 
Income taxes 143  140  344  176  274  32 
Liabilities held for sale —  —  —  —  189  — 
Current liabilities 5,836  5,655  7,216  3,342  4,400  4,386 
Long-term debt, excluding current portion 17,224  18,081  18,894  18,667  10,550  11,370 
Long-term employee benefit obligations 1,435  1,272  1,056  1,168  1,319  1,133 
Deferred income taxes and other liabilities 5,753  5,676  5,744  1,609  1,684  2,767 
Noncurrent liabilities 24,412  25,029  25,694  21,444  13,553  15,270 
Total liabilities 30,248  30,684  32,910  24,786  17,953  19,656 
Preferred stock —  — 
Common stock, $1 par value 365  347  347  347  333  333 
Capital in excess of par value 19,270  16,270  16,179  9,619  4,693  4,475 
Retained earnings 12,791  12,913  12,596  13,111  12,727  12,314 
Deferred compensation 23  23  22  19  21  19 
Common stock in treasury, at cost (6,138) (6,190) (6,243) (8,427) (8,212) (8,239)
Accumulated other comprehensive loss (2,548) (2,284) (1,909) (1,723) (1,929) (1,738)
Shareholders’ equity 23,765  21,081  20,994  12,948  7,633  7,164 
Total liabilities and shareholders’ equity 54,013  51,765  53,904  37,734  25,586  26,820 

Based on: 10-K (filing date: 2020-11-25), 10-K (filing date: 2019-11-27), 10-K (filing date: 2018-11-21), 10-K (filing date: 2017-11-22), 10-K (filing date: 2016-11-23), 10-K (filing date: 2015-11-25).

Balance sheet 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 decreased from 2018 to 2019 but then slightly increased from 2019 to 2020.
Noncurrent liabilities Amount of obligation due after one year or beyond the normal operating cycle, if longer. Becton, Dickinson & Co.’s noncurrent liabilities decreased from 2018 to 2019 and from 2019 to 2020.
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 decreased from 2018 to 2019 and from 2019 to 2020.
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 increased from 2018 to 2019 and from 2019 to 2020.