Common-Size Balance Sheet: Liabilities and Stockholders’ Equity
Quarterly Data
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Eli Lilly & Co. pages available for free this week:
- Balance Sheet: Assets
- Analysis of Liquidity Ratios
- Enterprise Value (EV)
- Dividend Discount Model (DDM)
- Present Value of Free Cash Flow to Equity (FCFE)
- Selected Financial Data since 2005
- Return on Equity (ROE) since 2005
- Total Asset Turnover since 2005
- Price to Book Value (P/BV) since 2005
- Price to Sales (P/S) since 2005
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Eli Lilly & Co., common-size consolidated balance sheet: liabilities and stockholders’ equity (quarterly data)
Based on: 10-Q (reporting date: 2025-06-30), 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 ratio fluctuates considerably over the periods, starting at 7.9% in early 2020, dipping to nearly zero by the end of 2020, and then showing spikes particularly in late 2023 and early 2024. This pattern indicates variability in short-term debt reliance within the company's capital structure.
- Accounts payable
- This ratio remains relatively stable around the 3% to 4% range, with slight increases observed in mid to late 2023. The modest volatility suggests consistent management of accounts payable relative to total liabilities and equity.
- Employee compensation
- The proportion modestly increases from early 2020 through late 2021, peaking near 2.6%, followed by a declining trend towards mid-2025. The variability may reflect changes in workforce size, wage levels, or compensation policies over time.
- Sales rebates and discounts
- A pronounced upward trend is visible from 11.44% in Q1 2020 to nearly 20% by late 2023, followed by a decrease towards mid-2025. This suggests increased trade-related concessions that impact revenues, possibly reflecting strategic promotional activities or market competition.
- Dividends payable
- Where reported, this liability remains low, fluctuating between 1.3% and 2.1%, indicating a modest but steady obligation related to dividend distributions.
- Short-term income taxes payable
- Data is only reported towards the end of the timeline, showing a sharp increase near 6.9%. This sudden rise may point to a change in tax payment schedules or tax liabilities during that period.
- Other current liabilities
- This category fluctuates moderately between 4% and 8%, with some decline after 2021 but an uptrend in recent quarters, reflecting varying miscellaneous obligations with no marked directional trend.
- Current liabilities
- Current liabilities as a whole show volatility, declining slightly from above 30% in early 2020, then rising substantially to over 42% by late 2023, before declining again near 34% by mid-2025. This indicates changing short-term obligations, possibly related to operational or financing activities.
- Long-term debt, excluding current maturities
- There is a general decline from around 34% at the beginning of 2020 to below 29% in 2023, followed by a notable increase back to nearly 39% at times in 2024 and 2025. The trend suggests active management of long-term debt levels, with cycles of repayment and new borrowing.
- Accrued retirement benefits
- A clear downward trend is observed, decreasing from roughly 9% in early 2020 to about 1.3% in mid-2025, indicating reductions in retirement-related obligations, possibly due to benefit plan changes or funding activities.
- Long-term income taxes payable
- This ratio shows a modest decline over the years from about 8.8% to near 5.6%, suggesting a gradual reduction in deferred tax liabilities or changes in tax planning strategies.
- Other noncurrent liabilities
- Declining steadily from close to 9.9% in early 2020 to around 2.3% in mid-2025, reflecting a significant reduction in miscellaneous long-term liabilities over the period.
- Noncurrent liabilities
- Overall, noncurrent liabilities decrease from about 61.5% in 2020 to low 40%s by 2023, with some late increases approaching 50% in 2024. This reflects a shift in the balance between current and noncurrent obligations, possibly due to refinancing or liability reclassification.
- Total liabilities
- Total liabilities as a percent of total capital decrease steadily from over 92% in early 2020 to about 78% by late 2022, then fluctuate near 80% thereafter, indicating slightly lower leverage with periods of stability.
- Common stock
- This ratio shows a gradual decline from roughly 1.5% to under 0.6% over five years, indicating either share repurchases, changes in equity structure, or dilution effects.
- Additional paid-in capital
- A decreasing pattern is evident from nearly 16% to about 7% in mid-2025, signifying reductions in paid-in capital relative to liabilities and equity, potentially due to treasury stock transactions or equity retirements.
- Retained earnings
- Retained earnings generally increase from 14.3% in 2020 to a peak near 21% in late 2022, but then trend downward afterwards to about 17% in mid-2025, reflecting fluctuating profit retention or distributions.
- Employee benefit trust
- Negative ratios decrease in absolute value from around -7.3% to about -3.0%, interpreted as decreasing deductions or negative equity impact from this item over time.
- Accumulated other comprehensive loss
- There is a consistent improvement, with losses decreasing from -16.75% to less than -3.7%, indicating reduced negative impacts from items included in other comprehensive income such as currency translation or pension adjustments.
- Cost of common stock in treasury
- This minor negative ratio is stable around -0.05% to -0.14%, showing little change in treasury stock value relative to total capital.
- Total shareholders’ equity
- Equity shows an increasing trend from about 7.5% up to near 21.5% by 2022, followed by a gradual decline to roughly 16.8% by late 2023, and fluctuates thereafter, reflecting changes in net assets and capital composition.
- Noncontrolling interests
- Small and gradually declining, moving from 0.29% to 0.08%, denoting decreasing stakes outside the parent company in the consolidated equity base.
- Total equity
- The aggregate equity trends similarly to shareholders’ equity with an increase early on up to 21.77%, then a decline toward 16.97% in late 2023, before some recovery and stabilization near 18% by mid-2025, indicating variations in net capital and ownership structure.
- Total liabilities and equity
- Constant at 100% as expected for a balance sheet metric.