Stock Analysis on Net

Cigna Group (NYSE:CI)

$22.49

This company has been moved to the archive! The financial data has not been updated since February 27, 2025.

Common-Size Balance Sheet: Liabilities and Stockholders’ Equity

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Cigna Group, common-size consolidated balance sheet: liabilities and stockholders’ equity

Microsoft Excel
Dec 31, 2024 Dec 31, 2023 Dec 31, 2022 Dec 31, 2021 Dec 31, 2020
Current insurance and contractholder liabilities
Pharmacy and other service costs payable
Accounts payable
Accrued expenses and other liabilities
Short-term debt
Liabilities of businesses held for sale
Current liabilities
Non-current insurance and contractholder liabilities
Deferred tax liabilities, net
Other non-current liabilities
Long-term debt
Separate account liabilities
Liabilities of businesses held for sale, non-current
Non-current liabilities
Total liabilities
Redeemable noncontrolling interests
Common stock, $0.01 par value per share
Additional paid-in capital
Accumulated other comprehensive loss
Retained earnings
Treasury stock, at cost
Shareholders’ equity
Other noncontrolling interests
Total equity
Total liabilities and equity

Based on: 10-K (reporting date: 2024-12-31), 10-K (reporting date: 2023-12-31), 10-K (reporting date: 2022-12-31), 10-K (reporting date: 2021-12-31), 10-K (reporting date: 2020-12-31).


Current Insurance and Contractholder Liabilities
This liability category exhibited a slight decline after peaking at 3.74% of total liabilities and equity in 2022, decreasing to 3.46% by 2024, indicating relative stability with minor fluctuations.
Pharmacy and Other Service Costs Payable
This component showed a marked upward trend, rising significantly from 8.59% in 2020 to 18.26% in 2024. This more than doubling suggests growing commitments or expenses related to pharmacy and services over the period.
Accounts Payable
Accounts payable increased steadily from 3.52% in 2020 to 5.96% in 2024, reflecting a consistent growth in short-term obligations to suppliers or creditors.
Accrued Expenses and Other Liabilities
This item experienced moderate variation, initially decreasing from 5.48% in 2020 to 4.73% in 2021, before rising to 6.52% in 2023 and slightly reducing to 6.02% in 2024, indicating some volatility in accrued and miscellaneous liabilities.
Short-term Debt
The proportion of short-term debt as a percentage of total liabilities and equity remained relatively stable, fluctuating moderately around the 2% range without a clear upward or downward trend.
Liabilities of Businesses Held for Sale
Non-current liabilities related to businesses held for sale appeared in 2023 (0.39%) only, while current liabilities in this category rose in 2021 and remained present through 2024, suggesting some divestment activities in the period.
Current Liabilities
Current liabilities increased consistently from 23.17% in 2020 to 37.19% in 2024, indicating a growing short-term liability base relative to total liabilities and equity.
Non-Current Insurance and Contractholder Liabilities
These liabilities declined steadily from 10.84% in 2020 to 6.58% in 2024, demonstrating a gradual reduction in longer-term insurance-related obligations.
Deferred Tax Liabilities, Net
This liability decreased gradually from 5.75% in 2020 to 4.47% in 2024, indicating a reduction in deferred tax obligations.
Other Non-current Liabilities
Other non-current liabilities slightly decreased over the years, from 2.98% in 2020 to 2.06% in 2024, reflecting a minor decrease in miscellaneous long-term liabilities.
Long-term Debt
Long-term debt showed a small decrease from 19.01% in 2020 to 18.56% in 2024, after peaking at 20.10% in 2021, indicating relatively stable but slightly declining long-term borrowing.
Separate Account Liabilities
These liabilities decreased steadily from 5.84% in 2020 to 4.67% in 2024, suggesting a gradual reduction in certain reserved liabilities.
Non-current Liabilities (Total)
The total non-current liabilities as a percentage of total liabilities and equity showed a clear downward trend from 44.41% in 2020 to 36.35% in 2024, indicating a shift toward a lower proportion of long-term obligations.
Total Liabilities
Total liabilities increased overall from 67.59% in 2020 to 73.54% in 2024, reflecting a rising leverage or debt position relative to equity.
Redeemable Noncontrolling Interests
This category remained negligible over the period, fluctuating at very low percentages and ultimately not recorded in 2024.
Common Stock
No common stock value was recorded as a percentage of total liabilities and equity during the period.
Additional Paid-in Capital
This equity component grew moderately from 18.64% in 2020 to 20.07% in 2024, indicating a small increase in capital paid above par value.
Accumulated Other Comprehensive Loss
The accumulated other comprehensive loss deepened progressively from -0.55% in 2020 to -1.50% in 2024, reflecting increasing unrealized losses or other comprehensive expense items.
Retained Earnings
Retained earnings increased steadily from 18.38% in 2020 to 27.92% in 2024, which reflects earnings growth and cumulative profitability over the period.
Treasury Stock, at Cost
Treasury stock increased in absolute negative value from -4.10% in 2020 to -20.17% in 2024, indicating substantial share repurchases or retirements, thus reducing equity.
Shareholders’ Equity
Overall shareholders’ equity declined from 32.37% in 2020 to 26.32% in 2024, largely influenced by increasing treasury stock and accumulated losses offsetting gains in retained earnings.
Other Noncontrolling Interests
This component remained insignificant but showed a small increase to 0.13% in 2024 from near zero in prior years.
Total Equity
Total equity followed the declining trend of shareholders’ equity, dropping from 32.38% in 2020 to 26.46% in 2024, confirming a reduced equity base relative to total liabilities and equity.
Total Liabilities and Equity
By definition, totaled 100% in each year, representing the sum of liabilities and equity proportions.