Common-Size Balance Sheet: Liabilities and Stockholders’ Equity
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- Balance Sheet: Assets
- Balance Sheet: Liabilities and Stockholders’ Equity
- Common-Size Income Statement
- Analysis of Liquidity Ratios
- Analysis of Reportable Segments
- Present Value of Free Cash Flow to Equity (FCFE)
- Operating Profit Margin since 2005
- Return on Equity (ROE) since 2005
- Return on Assets (ROA) since 2005
- Total Asset Turnover since 2005
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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.