Bristol-Myers Squibb Co. (BMY)


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)

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Sep 30, 2019 Jun 30, 2019 Mar 31, 2019 Dec 31, 2018 Sep 30, 2018 Jun 30, 2018 Mar 31, 2018 Dec 31, 2017 Sep 30, 2017 Jun 30, 2017 Mar 31, 2017 Dec 31, 2016 Sep 30, 2016 Jun 30, 2016 Mar 31, 2016 Dec 31, 2015 Sep 30, 2015 Jun 30, 2015 Mar 31, 2015 Dec 31, 2014 Sep 30, 2014 Jun 30, 2014 Mar 31, 2014
Short-term debt obligations 0.99 0.99 1.09 4.87 4.80 5.26 5.82 2.94 4.30 3.91 3.63 2.94 2.94 0.47 0.33 0.44 2.02 2.36 0.98 1.75 1.20 1.09 0.84
Accounts payable 3.29 3.63 5.67 5.41 5.26 5.74 5.21 6.70 5.00 4.64 4.56 4.94 4.17 4.58 4.84 4.93 3.93 5.76 6.99 7.37 7.68 7.18 7.49
Accrued and other current liabilities 13.98 12.98 18.61 20.18 18.68 19.27 18.06 18.86 18.48 18.44 17.59 18.35 19.57 18.96 18.65 19.88 16.57 15.15 14.93 15.95 15.35 15.01 14.18
Current liabilities 18.26% 17.60% 25.38% 30.45% 28.74% 30.26% 29.09% 28.50% 27.78% 26.99% 25.79% 26.23% 26.67% 24.02% 23.82% 25.25% 22.52% 23.27% 22.90% 25.07% 24.22% 23.28% 22.50%
Income taxes payable 5.08 5.39 8.85 8.70 9.23 9.52 9.77 10.57 2.93 2.89 2.88 2.89 2.68 2.73 2.67 2.34 2.25 2.33 1.90 1.66 1.93 1.81 1.90
Other non-current liabilities 3.28 3.44 5.62 4.33 4.42 4.80 4.67 4.82 4.85 5.07 5.23 5.43 6.55 7.28 7.21 6.35 6.29 5.85 7.25 7.42 6.68 7.01 7.09
Long-term debt, excluding current portion 42.47 44.29 16.18 16.14 16.86 17.37 17.46 20.79 20.55 20.69 21.97 16.96 17.30 20.05 20.67 20.63 20.87 20.70 21.22 21.46 21.72 22.00 22.04
Non-current liabilities 50.82% 53.12% 30.65% 29.17% 30.50% 31.69% 31.90% 36.19% 28.33% 28.65% 30.08% 25.27% 26.54% 30.06% 30.55% 29.32% 29.42% 28.88% 30.38% 30.53% 30.33% 30.82% 31.03%
Total liabilities 69.09% 70.72% 56.03% 59.62% 59.24% 61.96% 60.99% 64.69% 56.11% 55.64% 55.87% 51.50% 53.21% 54.07% 54.37% 54.57% 51.94% 52.15% 53.28% 55.60% 54.56% 54.10% 53.53%
Preferred stock 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Common stock 0.38 0.40 0.63 0.63 0.66 0.68 0.67 0.66 0.65 0.66 0.67 0.66 0.66 0.67 0.69 0.70 0.70 0.69 0.66 0.65 0.66 0.66 0.66
Capital in excess of par value of stock 3.84 3.90 6.04 5.95 6.01 6.02 5.79 5.66 5.43 5.37 4.06 5.12 4.89 4.86 4.71 4.60 4.45 4.27 3.91 4.47 4.48 4.41 4.34
Accumulated other comprehensive loss -2.55 -4.75 -7.59 -7.89 -6.90 -7.15 -6.75 -6.82 -7.13 -7.38 -7.33 -7.43 -8.11 -8.54 -8.44 -7.77 -7.54 -6.80 -7.19 -7.19 -7.79 -6.64 -6.78
Retained earnings 63.65 65.03 100.79 97.37 98.69 98.17 97.70 92.87 100.48 101.57 102.19 99.42 98.65 99.62 100.89 99.57 102.10 101.27 98.60 96.42 99.09 98.58 99.60
Cost of treasury stock -34.60 -35.48 -56.18 -55.95 -58.03 -59.99 -58.74 -57.37 -55.93 -56.22 -55.82 -49.78 -49.80 -51.17 -52.74 -52.16 -52.25 -52.10 -49.68 -50.35 -51.18 -51.26 -51.52
Total Bristol-Myers Squibb Company shareholders’ equity 30.73% 29.09% 43.69% 40.10% 40.43% 37.73% 38.67% 34.99% 43.51% 44.00% 43.77% 47.99% 46.29% 45.44% 45.11% 44.94% 47.45% 47.33% 46.30% 44.01% 45.27% 45.75% 46.29%
Noncontrolling interest 0.18 0.18 0.28 0.27 0.33 0.31 0.34 0.32 0.39 0.37 0.36 0.50 0.50 0.49 0.52 0.50 0.61 0.53 0.43 0.39 0.17 0.16 0.17
Total equity 30.91% 29.28% 43.97% 40.38% 40.76% 38.04% 39.01% 35.31% 43.89% 44.36% 44.13% 48.50% 46.79% 45.93% 45.63% 45.43% 48.06% 47.85% 46.72% 44.40% 45.44% 45.90% 46.47%
Total liabilities and equity 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00%

Based on: 10-Q (filing date: 2019-10-31), 10-Q (filing date: 2019-07-25), 10-Q (filing date: 2019-04-25), 10-K (filing date: 2019-02-25), 10-Q (filing date: 2018-10-25), 10-Q (filing date: 2018-07-26), 10-Q (filing date: 2018-04-26), 10-K (filing date: 2018-02-13), 10-Q (filing date: 2017-10-26), 10-Q (filing date: 2017-07-27), 10-Q (filing date: 2017-04-27), 10-K (filing date: 2017-02-21), 10-Q (filing date: 2016-10-27), 10-Q (filing date: 2016-07-28), 10-Q (filing date: 2016-04-28), 10-K (filing date: 2016-02-12), 10-Q (filing date: 2015-10-27), 10-Q (filing date: 2015-07-23), 10-Q (filing date: 2015-04-28), 10-K (filing date: 2015-02-13), 10-Q (filing date: 2014-10-24), 10-Q (filing date: 2014-07-24), 10-Q (filing date: 2014-04-29).

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 decreased from Q1 2019 to Q2 2019 but then slightly increased from Q2 2019 to Q3 2019.
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 Q1 2019 to Q2 2019 but then slightly decreased from Q2 2019 to Q3 2019.
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 Q1 2019 to Q2 2019 but then slightly decreased from Q2 2019 to Q3 2019.
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 decreased from Q1 2019 to Q2 2019 but then slightly increased from Q2 2019 to Q3 2019.