Common-Size Balance Sheet: Liabilities and Stockholders’ Equity
Quarterly Data
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- Statement of Comprehensive Income
- Common-Size Income Statement
- Analysis of Profitability Ratios
- Analysis of Short-term (Operating) Activity Ratios
- DuPont Analysis: Disaggregation of ROE, ROA, and Net Profit Margin
- Enterprise Value to FCFF (EV/FCFF)
- Capital Asset Pricing Model (CAPM)
- Dividend Discount Model (DDM)
- Selected Financial Data since 2005
- Return on Equity (ROE) since 2005
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Bristol-Myers Squibb Co., common-size consolidated balance sheet: liabilities and stockholders’ equity (quarterly data)
Based on: 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), 10-K (reporting date: 2020-12-31), 10-Q (reporting date: 2020-09-30), 10-Q (reporting date: 2020-06-30), 10-Q (reporting date: 2020-03-31).
- Current Liabilities
- Current liabilities as a percentage of total liabilities and equity exhibit fluctuations over the reported periods. Beginning at approximately 14.88% in early 2020, the figure increased, peaking at 25.71% by the end of 2021 before stabilizing around the mid-20%s through 2025. This upward trend indicates a growing reliance on short-term obligations relative to total financing.
- Short-Term Debt Obligations
- Short-term debt obligations show notable volatility with no clear persistent trend. Initial values around 3% move variably up to nearly 7.3% in early 2022 and then fluctuate between approximately 1.15% and 6.25% in subsequent periods. Such variability suggests periodic adjustments in short-term debt management or refinancing activities.
- Accounts Payable
- Accounts payable demonstrate a gradual increase over time, starting near 2.37% and reaching above 5% by mid-2025. This steady rise signals growing trade credit or payment terms extended by suppliers relative to the company's capital structure.
- Other Current Liabilities
- This category shows a generally increasing trend, starting from around 9.51% in early 2020 and reaching close to 20% in early 2025. The steady increase implies expanding accrued expenses or other short-term obligations impacting the company’s current liability base.
- Deferred Income Taxes
- Deferred income taxes as a percentage decline consistently from about 5.05% in early 2020 to roughly 0.23% four years later. This reduction may reflect changes in tax strategies, asset basis differences, or reversal of prior deferred tax liabilities.
- Long-Term Debt (Excluding Current Portion)
- Long-term debt comprises a significant and growing portion of total liabilities and equity. Beginning near 33%, it remains relatively steady around this level until late 2021, followed by a sharp increase to almost 50%-52% in 2024 before slightly declining but still maintaining a high proportion above 45% into 2025. This increase indicates a rising leverage through longer-term obligations.
- Other Non-Current Liabilities
- Other non-current liabilities remain fairly stable, fluctuating modestly around the 5%-8% range, slightly trending downward after 2021. This implies no major changes in long-term non-debt obligations.
- Total Liabilities
- Total liabilities trend upwards overall, starting near 61% in 2020, rising notably to over 82% in recent periods. This indicates an increasing share of liabilities in the company's capital structure at the expense of equity.
- Equity Components
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- Common Stock and Capital in Excess of Par Value
- Common stock remains nearly constant at about 0.23% to 0.32%. Capital in excess of par shows a steady increase from roughly 33.46% to nearly 50%, reflecting capital infusions or equity financing.
- Retained Earnings
- Retained earnings experience a decline in the midpoint years, from over 25% in early 2020 down to about 15-17% in 2024, then modestly recovering to just above 17% by 2025. This reflects fluctuations in cumulative net income retention.
- Cost of Treasury Stock
- The cost of treasury stock, shown as a negative percentage, expands in magnitude continuously from approximately -19% to around -47% at its peak before slightly receding towards -44%. This indicates ongoing share repurchases reducing shareholders' equity base.
- Accumulated Other Comprehensive Loss
- This item remains consistently negative but stable, generally around -1.2% to -1.6%, reflecting ongoing accumulated unrealized losses or other comprehensive income components affecting equity.
- Total Equity
- Total equity declines sharply from nearly 39% in early 2020 to around 17% by 2024, with some recovery to about 19% by 2025. This reflects a significant shift in the capital structure favoring liabilities over equity during the period.
- Overall Capital Structure
- The proportion of total liabilities increases steadily, with a corresponding decrease in equity proportion, signifying higher leverage. The company appears to have intensified its use of long-term debt financing and share repurchase programs, which collectively decreased total equity as a share of capital. Current liabilities have also increased notably, pointing to a complex liability structure with both short and long-term components expanding their weight in financing.