Eli Lilly & Co. (LLY)

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

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Eli Lilly & Co., Common-Size Consolidated Statement of Financial Position, Liabilities and Stockholders’ Equity

	Dec 31, 2017	Dec 31, 2016	Dec 31, 2015	Dec 31, 2014	Dec 31, 2013
Short-term borrowings and current maturities of long-term debt	8.24%	4.99%	0.02%	7.23%	2.87%
Accounts payable	3.14%	3.48%	3.76%	3.03%	3.18%
Employee compensation	2.22%	2.31%	2.72%	2.04%	2.68%
Sales rebates and discounts	9.93%	10.09%	7.20%	5.56%	5.51%
Dividends payable	1.31%	1.41%	1.52%	1.43%	1.49%
Income taxes payable	1.18%	0.31%	1.01%	0.25%	0.72%
Deferred income taxes	0.00%	0.00%	0.00%	3.94%	2.25%
Other current liabilities	6.30%	5.72%	6.92%	6.65%	6.61%
Current liabilities	32.32%	28.31%	23.14%	30.15%	25.30%
Long-term debt, excluding current maturities	22.10%	21.56%	22.41%	14.44%	11.92%
Accrued retirement benefits	7.81%	6.32%	6.07%	6.89%	4.40%
Long-term income taxes payable	8.40%	1.78%	2.44%	2.69%	3.06%
Other noncurrent liabilities	3.44%	5.74%	4.91%	4.45%	5.29%
Other liabilities	41.74%	35.40%	35.84%	28.46%	24.66%
Total liabilities	74.06%	63.72%	58.98%	58.61%	49.95%
Common stock, no par value	1.53%	1.77%	1.94%	1.87%	1.98%
Additional paid-in capital	12.93%	14.54%	15.61%	14.23%	14.33%
Retained earnings	30.89%	41.35%	45.02%	44.33%	48.21%
Employee benefit trust	-6.70%	-7.76%	-8.47%	-8.10%	-8.55%
Accumulated other comprehensive loss	-12.71%	-13.59%	-12.88%	-10.74%	-5.68%
Cost of common stock in treasury	-0.17%	-0.21%	-0.25%	-0.25%	-0.27%
Total Eli Lilly and Company shareholders’ equity	25.77%	36.10%	40.97%	41.35%	50.02%
Noncontrolling interests	0.17%	0.19%	0.05%	0.04%	0.03%
Total equity	25.94%	36.28%	41.02%	41.39%	50.05%
Total liabilities and equity	100.00%	100.00%	100.00%	100.00%	100.00%

Based on: 10-K (filing date: 2018-02-20), 10-K (filing date: 2017-02-21), 10-K (filing date: 2016-02-19), 10-K (filing date: 2015-02-19), 10-K (filing date: 2014-02-19).

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.	Eli Lilly & Co.’s current liabilities as a percentage of total liabilities and equity increased from 2015 to 2016 and from 2016 to 2017.
Other liabilities	Amount of obligation due after one year or beyond the normal operating cycle, if longer.	Eli Lilly & Co.’s other liabilities as a percentage of total liabilities and equity declined from 2015 to 2016 but then increased from 2016 to 2017 exceeding 2015 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.	Eli Lilly & Co.’s total liabilities as a percentage of total liabilities and equity increased from 2015 to 2016 and from 2016 to 2017.
Total Eli Lilly and 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.	Eli Lilly & Co.’s total Eli Lilly and Company shareholders’ equity as a percentage of total liabilities and equity declined from 2015 to 2016 and from 2016 to 2017.