Common-Size Balance Sheet: Liabilities and Stockholders’ Equity
Quarterly Data
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- Balance Sheet: Liabilities and Stockholders’ Equity
- Analysis of Profitability Ratios
- Analysis of Short-term (Operating) Activity Ratios
- Analysis of Geographic Areas
- Enterprise Value to FCFF (EV/FCFF)
- Selected Financial Data since 2005
- Net Profit Margin since 2005
- Return on Assets (ROA) since 2005
- Debt to Equity since 2005
- Total Asset Turnover since 2005
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Johnson & Johnson, common-size consolidated balance sheet: liabilities and stockholders’ equity (quarterly data)
Based on: 10-Q (reporting date: 2025-03-30), 10-K (reporting date: 2024-12-29), 10-Q (reporting date: 2024-09-29), 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: 2023-10-01), 10-Q (reporting date: 2023-07-02), 10-Q (reporting date: 2023-04-02), 10-K (reporting date: 2022-12-31), 10-Q (reporting date: 2022-10-02), 10-Q (reporting date: 2022-07-03), 10-Q (reporting date: 2022-04-03), 10-K (reporting date: 2021-12-31), 10-Q (reporting date: 2021-10-03), 10-Q (reporting date: 2021-07-04), 10-Q (reporting date: 2021-04-04), 10-K (reporting date: 2020-12-31), 10-Q (reporting date: 2020-09-27), 10-Q (reporting date: 2020-06-28), 10-Q (reporting date: 2020-03-29).
- Loans and Notes Payable
- The proportion of loans and notes payable generally fluctuates moderately between about 1.4% and 3.4% from early 2020 through 2022, with two notable spikes in late 2022 (up to 6.82%) and mid-2023 (reaching 9.17%). After these peaks, the ratio decreases sharply to near 2% by the end of 2023, followed by renewed volatility and moderate increases in early 2025.
- Accounts Payable
- Accounts payable remains relatively stable throughout the period, oscillating mostly within the range of approximately 4.1% to 6.3%. There is a mild upward trend from 2022 toward the end of the dataset, suggesting slightly increasing obligations towards suppliers or vendors as a share of total liabilities and equity.
- Accrued Liabilities
- Accrued liabilities show initial growth from 5.4% in early 2020 to nearly 8% by the end of 2020, followed by a gradual decline to around 4-6% in 2024 and 2025. This indicates some variability initially but a general reduction in these obligations relative to total liabilities and equity over time.
- Accrued Rebates, Returns, and Promotions
- These accrued costs remain consistently significant, generally ranging between 6.5% and 10.3%, with a noticeable upward drift after early 2022, peaking around 10.3% near late 2024. This suggests that the company has recorded increasing liabilities related to rebates, returns, or sales promotions as a percentage of total financing sources.
- Accrued Compensation and Employee-Related Obligations
- This category remains relatively low but fluctuates between approximately 1.1% and 2.4%, showing periodic increases especially toward the end of 2023 and into 2024. This reflects variable expenses related to employee compensation obligations in relation to total capital.
- Accrued Taxes on Income
- The accrued taxes on income show a generally upward trend starting near 1.25% in early 2020, with increases peaking above 2.7% around the end of 2024. This signals growing tax liabilities relative to the company's financing structure.
- Current Liabilities
- Current liabilities remain a significant and slightly increasing portion of total liabilities and equity, rising from roughly 21.7% in early 2020 to near 30% by late 2022, followed by some fluctuations but generally stabilizing around 28-30% to early 2025. The trend suggests a gradual increase in short-term financial obligations over the period.
- Long-Term Debt, Excluding Current Portion
- Long-term debt shows moderate fluctuations around the 15-19% range, with peaks near 19.8% in early 2025. After a rise between mid-2020 to late 2020, the ratio drops in 2022 but increases again in 2023 and 2024, indicating varying long-term borrowing levels within the overall capital structure.
- Deferred Taxes on Income
- Deferred taxes present a decreasing trend, declining from around 3.7% in early 2020 to around 1.2% by early 2025. This change points to diminishing deferred tax liabilities as part of total liabilities and equity.
- Employee Related Obligations
- This component steadily decreases from near 6.8% in early 2020 to around 3.4-4.0% more recently, reflecting a reduction in employee-related long-term obligations relative to the total financing base.
- Long-Term Taxes Payable
- Long-term taxes payable decline markedly from near 4.8% in early 2020 to about 0.2% by late 2024, indicating a significant reduction in outstanding tax liabilities due beyond one year.
- Other Liabilities
- Other liabilities maintain relative stability, fluctuating mostly between 5.5% and 9.7%. A notable spike is observed in late 2024, suggesting an increase in miscellaneous or less specified obligations within the capital structure.
- Non-Current Liabilities
- Non-current liabilities show a gradual decline from approximately 39% in early 2020 to around 30% by early 2025, indicating a reduction in obligations due beyond one year within the company's total liabilities and equity.
- Total Liabilities
- Total liabilities hold a steady proportion of approximately 57-64% throughout the period, showing moderate volatility but no strong directional trend, indicating that liabilities consistently represent around three-fifths of the combined liabilities and equity.
- Common Stock, Par Value
- The share of common stock par value remains relatively constant around 1.6-2.0% of total liabilities and equity, indicating stable capitalization through shares in terms of nominal value.
- Accumulated Other Comprehensive Loss
- This item consistently registers negative values around -5.3% to -10.5%, with no clear upward or downward trend but some fluctuations that may reflect changing unrealized losses or adjustments in comprehensive income components.
- Retained Earnings and Additional Paid-in Capital
- This component exhibits variability between roughly 63.5% to nearly 92%, with a pronounced increase beginning in late 2022 and peaking markedly in late 2023. Following this peak, there is a gradual downward correction into 2024 and 2025, indicating significant changes in earned surplus and capital contributions relative to total financing.
- Common Stock Held in Treasury, at Cost
- The treasury stock portion trends consistently negative and grows in magnitude, particularly between 2022 and late 2023, reaching approximately -45.5%. After this period, the negative percentage reduces slightly but remains substantially higher in magnitude than in earlier years, signifying an increased proportion of repurchased shares held as treasury stock.
- Total Shareholders’ Equity
- Total shareholders' equity maintains a range between approximately 36% and 43%, with occasional improvements towards 42-43% in late 2022 and 2023, followed by fluctuations stabilizing around 40% through 2025. This reflects a relatively stable equity base with moderate periodic gains.
- Total Liabilities and Shareholders’ Equity
- The total of liabilities and equity consistently sums to 100%, confirming the balance sheet identity, with all components collectively representing the full financing mix of the company at every measurement date.