Common-Size Balance Sheet: Liabilities and Stockholders’ Equity
Quarterly Data
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- Enterprise Value (EV)
- Enterprise Value to EBITDA (EV/EBITDA)
- Enterprise Value to FCFF (EV/FCFF)
- Present Value of Free Cash Flow to Equity (FCFE)
- Selected Financial Data since 2005
- Return on Assets (ROA) since 2005
- Total Asset Turnover since 2005
- Price to Earnings (P/E) since 2005
- Price to Book Value (P/BV) since 2005
- Analysis of Revenues
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Eli Lilly & Co., common-size consolidated balance sheet: liabilities and stockholders’ equity (quarterly data)
Based on: 10-Q (reporting date: 2025-03-31), 10-K (reporting date: 2024-12-31), 10-Q (reporting date: 2024-09-30), 10-Q (reporting date: 2024-06-30), 10-Q (reporting date: 2024-03-31), 10-K (reporting date: 2023-12-31), 10-Q (reporting date: 2023-09-30), 10-Q (reporting date: 2023-06-30), 10-Q (reporting date: 2023-03-31), 10-K (reporting date: 2022-12-31), 10-Q (reporting date: 2022-09-30), 10-Q (reporting date: 2022-06-30), 10-Q (reporting date: 2022-03-31), 10-K (reporting date: 2021-12-31), 10-Q (reporting date: 2021-09-30), 10-Q (reporting date: 2021-06-30), 10-Q (reporting date: 2021-03-31), 10-K (reporting date: 2020-12-31), 10-Q (reporting date: 2020-09-30), 10-Q (reporting date: 2020-06-30), 10-Q (reporting date: 2020-03-31).
- Short-term borrowings and current maturities of long-term debt
- The proportion fluctuates noticeably throughout the periods, showing a low near zero in early 2020 and 2023, but peaking dramatically at 10.79% in December 2023 before falling again. This irregular pattern indicates variability in short-term financing reliance.
- Accounts payable
- This liability remains relatively stable over the timeframe, generally oscillating between approximately 2.9% and 4.5% of total liabilities and equity, with a slight upward trend in mid to late 2023, suggesting consistent supplier credit usage.
- Employee compensation
- The percentage of total liabilities and equity represented by employee compensation varies within a narrow band, mostly between 1.3% and 2.6%, seen to peak at the end of 2023 and 2024 before slightly decreasing by the first quarter of 2025. This reflects relative steadiness in employee-related liabilities.
- Sales rebates and discounts
- These show a clear upward trend from about 11.44% in early 2020, peaking near 19.9% in the third quarter of 2023, then declining steadily towards approximately 12.92% by the first quarter of 2025. The significant increase suggests expanding rebate programs or discount expenses, possibly impacting gross margins over time.
- Dividends payable
- Data available intermittently shows that dividend obligations remain around 1.6% to 2.1%, with minor fluctuations but no clear trend, indicating a relatively stable dividend payout policy in proportion to total liabilities and equity.
- Short-term income taxes payable
- Reported only toward the end of the dataset, these liabilities rise sharply from 1.42% in the first quarter of 2024 to 6.91% by the end of that year, suggesting increased tax liabilities possibly linked to profitability or tax regulation changes.
- Other current liabilities
- These liabilities generally decrease over the period, moving from about 7.02% in early 2020 to around 4.22% by the first quarter of 2025, with intermittent fluctuations. This indicates a decline in other forms of short-term obligations.
- Current liabilities
- The overall current liabilities percentage fluctuates but exhibits an increasing tendency, climbing from roughly 25% in early 2021 to above 40% at the end of 2023, then stabilizing near 33-36%. This points to a growing short-term liability base prior to 2024, with subsequent partial reduction.
- Long-term debt, excluding current maturities
- This component declines from about 37% in late 2020 to a low near 28.6% at the end of 2023, rising again thereafter to near 38.6% by early 2025. Such movement suggests active long-term debt management, with repayments followed by new borrowings or reclassifications.
- Accrued retirement benefits
- These liabilities show a consistent decline from 8.84% in early 2020 down to 1.47% by early 2025, signifying decreasing obligations related to employee benefits, possibly due to funding strategies or plan changes.
- Long-term income taxes payable
- This item experiences a moderate decrease overall, from approximately 8.8% in 2020 to around 6% by early 2025, with minor fluctuations. The trend indicates a gradual reduction in long-term tax liabilities.
- Other noncurrent liabilities
- A steady decline is noticeable from nearly 10% at the outset towards 2.56% near the end of the period, indicating successful liabilities management or reclassification reducing these obligations over time.
- Noncurrent liabilities
- The noncurrent liabilities proportion decreases from over 60% early in 2020 to a low near 40% by the end of 2023, then rises again towards nearly 49% in early 2025. This pattern indicates shifts in long-term liabilities structure, possibly influenced by debt issuance or repayment cycles.
- Total liabilities
- The overall total liabilities decrease from approximately 92% in early 2020 down to about 78% by the end of 2022, followed by a gradual increase to around 82% by early 2025, reflecting strategic adjustments in debt and other liabilities relative to equity.
- Common stock
- This equity category systematically declines from about 1.46% in early 2020 to 0.66% by early 2025, indicating share repurchases or dilution effects downplaying the proportion of common stock in the capital structure.
- Additional paid-in capital
- A downward trend is evident from roughly 16% to under 8% over the period, signaling consistent reductions in capital contributed above par value relative to total liabilities and equity, possibly by share repurchases or accounting adjustments.
- Retained earnings
- Retained earnings increase until late 2022, peaking just above 21%, before trending downward to around 16.9% by early 2025. The initial rise suggests accumulation of earnings, with subsequent decreases possibly due to dividend payments or adjustments in equity.
- Employee benefit trust
- Negative values become less pronounced, moving from about -7.33% to -3.37%, indicating reduced negative impact or liabilities associated with this trust over time.
- Accumulated other comprehensive loss
- The respective loss narrows consistently from around -16.75% to about -4.22%, reflecting improvements in other comprehensive income components or reduced unrealized losses.
- Cost of common stock in treasury
- These values remain minor and relatively stable, slightly improving from around -0.14% to -0.06%, suggesting steady but small treasury stock positions in relation to total capitalization.
- Total Eli Lilly and Company shareholders’ equity
- Shareholders’ equity grows from 7.49% to a peak of 21.52% by the end of 2022, then decreases to approximately 17.64% by early 2025, showing a cycle of capital accumulation followed by some erosion possibly due to share repurchases or other equity transactions.
- Noncontrolling interests
- These interests diminish steadily from 0.29% to 0.09%, indicating a reduction in minority stakes or consolidation effects within the equity structure.
- Total equity
- Total equity rises from about 7.78% in early 2020 to over 21% by late 2022, before experiencing a decline to approximately 17.73% at the start of 2025, mirroring trends in shareholders’ equity and reflecting the company’s changing capital structure.
- Total liabilities and equity
- The sum remains constant at 100% across all periods, as expected, confirming the balanced nature of reported financial proportions.