Bristol-Myers Squibb Co. (BMY)

Common-Size Balance Sheet: Liabilities and Stockholders’ Equity

Difficulty: Beginner

Bristol-Myers Squibb Co., common-size consolidated balance sheet: liabilities and stockholders’ equity

		Dec 31, 2018		Dec 31, 2017		Dec 31, 2016		Dec 31, 2015		Dec 31, 2014
	Short-term debt obligations
	Accounts payable
	Rebates and returns
	Employee compensation and benefits
	Research and development
	Dividends
	Royalties
	Branded Prescription Drug Fee
	Liabilities related to assets held-for-sale
	Litigation and other settlements
	Restructuring
	Pension and postretirement benefits
	Other
	Accrued liabilities
	Deferred income
	Income taxes payable
	Current liabilities
	Deferred income
	Income taxes payable
	Pension and other liabilities
	Long-term debt, excluding current portion
	Non-current liabilities
	Total liabilities
	Preferred stock, $2 convertible series, par value $1 per share
	Common stock, par value of $0.10 per share
	Capital in excess of par value of stock
	Accumulated other comprehensive loss
	Retained earnings
	Cost of treasury stock
	Total Bristol-Myers Squibb Company shareholders’ equity
	Noncontrolling interest
	Total equity
	Total liabilities and equity

Based on: 10-K (filing date: 2019-02-25), 10-K (filing date: 2018-02-13), 10-K (filing date: 2017-02-21), 10-K (filing date: 2016-02-12), 10-K (filing date: 2015-02-13).

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.	Bristol-Myers Squibb Co.’s current liabilities as a percentage of total liabilities and equity increased from 2016 to 2017 and from 2017 to 2018.
Non-current liabilities	Amount of obligation due after one year or beyond the normal operating cycle, if longer.	Bristol-Myers Squibb Co.’s non-current liabilities as a percentage of total liabilities and equity increased from 2016 to 2017 but then slightly declined from 2017 to 2018 not reaching 2016 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.	Bristol-Myers Squibb Co.’s total liabilities as a percentage of total liabilities and equity increased from 2016 to 2017 but then slightly declined from 2017 to 2018.
Total Bristol-Myers Squibb Company 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.	Bristol-Myers Squibb Co.’s total Bristol-Myers Squibb Company shareholders’ equity as a percentage of total liabilities and equity declined from 2016 to 2017 but then slightly increased from 2017 to 2018.

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

	All companies
Financial Statements
Common-Size Financial Statements
Ratios
Relative Valuation
Discounted Cash Flow (DCF) Valuation
Economic Value Added (EVA)
Long-term Trends
Analysis
Financial Reporting Quality