CVS Health Corp. (CVS)

Common-Size Statement of Financial Position, Liabilities and Stockholders’ Equity
Quarterly Data

Difficulty: Beginner

CVS Health Corp., Common-Size Consolidated Statement of Financial Position, Liabilities and Stockholders’ Equity (quarterly data)

		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
	Accounts payable
	Pharmacy claims and discounts payable
	Health care costs payable
	Policyholders’ funds
	Accrued expenses
	Other insurance liabilities
	Current portion of operating lease liabilities
	Short-term debt
	Current portion of long-term debt
	Current liabilities
	Long-term operating lease liabilities, excluding current portion
	Long-term debt, excluding current portion
	Deferred income taxes
	Separate accounts liabilities
	Other long-term insurance liabilities
	Other long-term liabilities
	Noncurrent liabilities
	Total liabilities
	Redeemable noncontrolling interest
	Preferred stock, par value $0.01; none issued or outstanding
	Common stock, par value $0.01
	Treasury stock, at cost
	Retained earnings
	Accumulated other comprehensive income (loss)
	Total CVS Health shareholders’ equity
	Noncontrolling interests
	Total shareholders’ equity
	Total liabilities and shareholders’ equity

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.	CVS Health Corp.’s current liabilities as a percentage of total liabilities and shareholders’ equity declined from Q3 2018 to Q4 2018 but then increased from Q4 2018 to Q1 2019 exceeding Q3 2018 level.
Noncurrent liabilities	Amount of obligation due after one year or beyond the normal operating cycle, if longer.	CVS Health Corp.’s noncurrent liabilities as a percentage of total liabilities and shareholders’ equity declined from Q3 2018 to Q4 2018 but then increased from Q4 2018 to Q1 2019 not reaching Q3 2018 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.	CVS Health Corp.’s total liabilities as a percentage of total liabilities and shareholders’ equity declined from Q3 2018 to Q4 2018 but then increased from Q4 2018 to Q1 2019 exceeding Q3 2018 level.
Total CVS Health 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.	CVS Health Corp.’s total CVS Health shareholders’ equity as a percentage of total liabilities and shareholders’ equity increased from Q3 2018 to Q4 2018 but then declined significantly from Q4 2018 to Q1 2019.

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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

CVS Health Corp. (CVS)

Common-Size Statement of Financial Position, Liabilities and Stockholders’ EquityQuarterly Data

Common-Size Statement of Financial Position, Liabilities and Stockholders’ Equity
Quarterly Data