Common-Size Balance Sheet: Assets
Quarterly Data
Paying user area
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Bristol-Myers Squibb Co. pages available for free this week:
- Cash Flow Statement
- Common-Size Balance Sheet: Liabilities and Stockholders’ Equity
- Analysis of Geographic Areas
- Enterprise Value (EV)
- Capital Asset Pricing Model (CAPM)
- Net Profit Margin since 2005
- Return on Assets (ROA) since 2005
- Total Asset Turnover since 2005
- Price to Book Value (P/BV) since 2005
- Price to Sales (P/S) since 2005
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Bristol-Myers Squibb Co., common-size consolidated balance sheet: assets (quarterly data)
Based on: 10-Q (reporting date: 2026-06-30), 10-Q (reporting date: 2026-03-31), 10-K (reporting date: 2025-12-31), 10-Q (reporting date: 2025-09-30), 10-Q (reporting date: 2025-06-30), 10-Q (reporting date: 2025-03-31), 10-K (reporting date: 2024-12-31), 10-Q (reporting date: 2024-09-30), 10-Q (reporting date: 2024-06-30), 10-Q (reporting date: 2024-03-31), 10-K (reporting date: 2023-12-31), 10-Q (reporting date: 2023-09-30), 10-Q (reporting date: 2023-06-30), 10-Q (reporting date: 2023-03-31), 10-K (reporting date: 2022-12-31), 10-Q (reporting date: 2022-09-30), 10-Q (reporting date: 2022-06-30), 10-Q (reporting date: 2022-03-31), 10-K (reporting date: 2021-12-31), 10-Q (reporting date: 2021-09-30), 10-Q (reporting date: 2021-06-30), 10-Q (reporting date: 2021-03-31).
The asset structure of the organization exhibits a strategic shift toward higher liquidity and a reconfiguration of non-current assets over the observed period from March 2021 to June 2026. A general trend of increasing current assets as a percentage of total assets is evident, while the proportion of non-current assets has experienced a corresponding decline.
- Liquidity and Current Asset Composition
- Current assets rose from 24.11% of total assets in March 2021 to 32.61% by June 2026. This growth was primarily driven by fluctuations in cash and cash equivalents, which reached a peak of 16.23% in September 2025 before settling at 9.95% in June 2026. Receivables showed a consistent upward trend, increasing from 7.70% in early 2021 to a peak of 12.68% in December 2025, indicating a larger portion of total assets is tied up in credit sales. Inventories remained a small but growing component, rising slightly from 1.74% to 3.12% over the period.
- Intangible Assets and Goodwill
- The most significant structural change occurred within the non-current asset category. Other intangible assets saw a substantial and sustained decrease, falling from 45.20% of total assets in March 2021 to 19.84% by June 2026. Conversely, goodwill increased steadily from 18.25% to 24.81% during the same timeframe. This suggests a shift in the composition of intangible value, potentially reflecting the amortization of specific intangible assets alongside the acquisition of new entities that increased goodwill.
- Fixed Assets and Deferred Taxes
- Property, plant, and equipment (PP&E) demonstrated a gradual increase in its share of total assets, moving from 5.13% in March 2021 to 8.89% in June 2026, indicating expanded investment in physical infrastructure. Additionally, deferred income taxes grew significantly as a percentage of total assets, rising from 0.71% to 6.12%, suggesting a change in the timing of tax recognition relative to accounting profit.
Overall, the balance sheet has transitioned from being heavily dominated by other intangible assets to a more diversified structure with increased weight in current assets, goodwill, and fixed assets. The increase in the current asset ratio suggests an improvement in the short-term liquidity profile of the company.