Common-Size Balance Sheet: Liabilities and Stockholders’ Equity
Quarterly Data
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- Analysis of Solvency Ratios
- DuPont Analysis: Disaggregation of ROE, ROA, and Net Profit Margin
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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: 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 capital structure exhibits a significant shift in leverage and equity composition, particularly beginning in the first quarter of 2024. Throughout 2021 to 2023, the company maintained a relatively stable balance between liabilities and equity, with total liabilities fluctuating between 65% and 69%. However, a sharp transition occurs in March 2024, where total liabilities increase to 83.29%, while total equity drops to 16.71%. Although a gradual recovery in equity is observed through June 2026, the overall leverage remains higher than the 2021-2023 baseline.
- Liability Composition and Debt Trends
- A substantial increase in long-term debt is observed, rising from approximately 38.52% in December 2023 to a peak of 51.96% in September 2024. This expansion in long-term borrowing is the primary driver behind the increased total liabilities. Current liabilities also show an upward trajectory, growing from 15.41% in March 2021 to a peak of 29.08% in June 2024, before moderating to 21.29% by June 2026. Notably, deferred income taxes experienced a precipitous decline, falling from 4.66% in early 2021 to negligible levels below 0.30% from 2024 onwards.
- Equity Dynamics and Shareholder Value
- Total equity experienced a sharp contraction in the first quarter of 2024, falling from 30.98% in December 2023 to 16.71%. This decline is closely linked to a significant increase in the cost of treasury stock, which expanded from -24.19% in March 2021 to a low of -50.32% in December 2025, suggesting an aggressive share repurchase strategy. Retained earnings showed a steady climb from 19.75% in March 2021 to 30.92% in September 2023, followed by a sharp drop to 15.79% in March 2024, and a subsequent gradual recovery to 23.18% by June 2026.
- Capital Contributions and Other Components
- Capital in excess of par value demonstrates a consistent upward trend for much of the period, increasing from 39.00% in March 2021 to 53.07% by June 2026. This indicates a growth in contributed capital relative to the total balance sheet. Other non-current liabilities remained relatively stable throughout the analysis period, fluctuating within a narrow range between 4.83% and 7.09%.