Common-Size Balance Sheet: Liabilities and Stockholders’ Equity
Quarterly Data
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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: 2025-06-30), 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).
- Short-term debt obligations
- The proportion fluctuates across periods, initially decreasing from 2.99% to 1.58% by Q1 2021, then peaking at 7.3% in Q1 2022. There is subsequent volatility with notable highs in Q4 2021 (4.53%) and Q1 2024 (6.25%), ending near 4.98% by Q2 2025. This indicates variable reliance on short-term debt within total liabilities and equity.
- Accounts payable
- Accounts payable shows a generally increasing trend from around 2.37% in Q1 2020 to 5.73% by Q2 2025. The growth is relatively steady, with minor fluctuations, indicating a gradual rise in obligations to suppliers relative to total liabilities and equity.
- Other current liabilities
- This item increases over the analyzed timeframe, starting at 9.51% in Q1 2020 and reaching peaks near 19.57% by Q1 2025, with steady growth especially after Q3 2021. This suggests rising short-term obligations not classified as payables or debt, likely reflecting growing operational or accrual liabilities.
- Current liabilities
- Current liabilities as a whole follow an upward trajectory from 14.88% in Q1 2020 to 29.08% at Q2 2025. The increase reflects the combined effects of rising short-term debt, accounts payable, and other current liabilities, indicating higher short-term claims relative to the company's capital structure.
- Deferred income taxes
- Deferred income taxes exhibit a steady decline from 5.05% in Q1 2020 to a low of 0.26% by Q2 2025. This consistent decrease may indicate utilization of deferred tax assets or changes in tax strategy affecting deferred tax liabilities.
- Long-term debt, excluding current portion
- Long-term debt remains a significant and increasing proportion of total liabilities and equity, beginning at 33.14% in Q1 2020 and rising to a peak of 51.96% by Q3 2024, before slightly decreasing to 46.97% at Q2 2025. The upward trend reflects increased long-term borrowing or refinancing activities, contributing notably to the overall capital structure.
- Other non-current liabilities
- These liabilities show relative stability with minor fluctuations, generally ranging between 5% and 8%. A slight downward tendency is observed towards the end of the period, suggesting limited changes in other long-term obligations.
- Non-current liabilities
- Non-current liabilities fluctuate but display an increasing trend overall, rising from 46.47% in Q1 2020 to a peak around 57.47% in Q3 2024, before slightly declining to 52.45% by Q2 2025. This growth is primarily driven by the increase in long-term debt, underscoring the company's growing long-term liability base.
- Total liabilities
- Total liabilities as a percentage of total liabilities and equity increase markedly from approximately 61.34% in Q1 2020 to a high of 83.29% in Q1 2024, stabilizing around 81% thereafter. This indicates a rising reliance on liabilities compared to equity capital.
- Common stock
- The proportion of common stock remains relatively stable throughout the period, gradually increasing from 0.23% in Q1 2020 to roughly 0.32% by Q3 2024, then slightly fluctuating near 0.31% by Q2 2025. This stability reflects minimal changes in common stock equity relative to total capital.
- Capital in excess of par value of stock
- This equity component shows a steady upward trend, growing from 33.46% in Q1 2020 to about 49.78% by Q1 2025, with minor variations. The increase suggests capital contributions or retained earnings allocated as additional paid-in capital, enhancing shareholder equity.
- Accumulated other comprehensive loss
- The accumulated loss remains consistently negative, hovering between approximately -1.64% and -0.86%. There is no marked improvement or deterioration trend, indicating relatively stable unrealized losses or adjustments in comprehensive income components.
- Retained earnings
- Retained earnings display a fluctuating pattern, initially declining from 25.27% in Q1 2020 to a low of 15.79% in Q1 2024, before exhibiting a modest increase to approximately 17.43% by Q1 2025. This may reflect periods of profit retention variability or dividend distributions affecting accumulated earnings.
- Cost of treasury stock
- Cost of treasury stock, represented as a negative value, increases in absolute magnitude over time, indicating more treasury stock held. It grows from -19.15% in Q1 2020 to -47.2% in Q3 2023, with slight moderation thereafter, suggesting significant share repurchase activity within the company.
- Total BMS shareholders’ equity
- Shareholders’ equity decreases over the period, from 38.61% in Q1 2020 to a low of 16.65% by Q1 2024, with slight recovery afterwards to around 18.81% by Q1 2025. The declining trend reflects increased liabilities and treasury stock purchases, reducing the equity proportion in the capital structure.
- Noncontrolling interest
- Noncontrolling interest remains marginal and stable throughout, consistently near 0.06%, indicating minimal minority interests or outside equity claims on consolidated entities.
- Total equity
- Total equity mirrors the trends of shareholders’ equity, declining from 38.66% in Q1 2020 to 16.71% in Q1 2024, then modestly rising to 18.47% by Q2 2025. This corresponds with the increased leverage and treasury stock effects noted in prior observations.
- Total liabilities and equity
- The sum consistently totals 100%, serving as the baseline for all proportional analyses without deviation.