Johnson & Johnson (JNJ)


Common-Size Balance Sheet: Liabilities and Stockholders’ Equity
Quarterly Data

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Johnson & Johnson, common-size consolidated balance sheet: liabilities and stockholders’ equity (quarterly data)

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Sep 29, 2019 Jun 30, 2019 Mar 31, 2019 Dec 30, 2018 Sep 30, 2018 Jul 1, 2018 Apr 1, 2018 Dec 31, 2017 Oct 1, 2017 Jul 2, 2017 Apr 2, 2017 Dec 31, 2016 Oct 2, 2016 Jul 3, 2016 Apr 3, 2016 Dec 31, 2015 Sep 27, 2015 Jun 28, 2015 Mar 29, 2015 Dec 28, 2014 Sep 28, 2014 Jun 29, 2014 Mar 30, 2014
Loans and notes payable 1.48 1.11 1.14 1.83 1.14 1.72 1.72 2.48 5.45 4.72 3.70 3.32 2.45 1.22 2.29 5.25 4.26 3.95 3.15 2.77 1.60 2.82 2.96
Accounts payable 4.82 4.46 4.61 4.93 4.50 4.19 4.11 4.65 4.11 4.01 4.20 4.90 4.25 4.34 4.38 5.00 4.45 4.65 5.23 5.82 5.00 4.58 4.58
Accrued liabilities 5.79 5.35 5.30 4.97 3.88 4.12 4.17 4.64 3.79 3.98 3.63 3.99 3.76 4.04 3.67 4.06 3.80 4.03 4.34 5.00 4.68 5.31 5.78
Accrued rebates, returns and promotions 7.06 6.73 6.35 6.13 5.58 5.61 5.08 4.58 4.46 4.14 3.76 3.83 3.69 3.76 3.86 4.08 4.01 3.67 3.65 3.06 3.19 2.94 2.60
Accrued compensation and employee related obligations 1.86 1.48 1.32 2.03 1.82 1.45 1.21 1.88 1.86 1.55 1.27 1.90 1.82 1.55 1.34 1.85 1.74 1.57 1.21 2.10 1.77 1.58 1.31
Accrued taxes on income 1.61 1.10 0.68 0.53 0.70 0.60 1.00 1.18 0.76 0.50 0.78 0.69 0.57 0.49 0.71 0.56 0.70 0.69 0.97 0.38 1.16 0.78 0.65
Current liabilities 22.61% 20.21% 19.40% 20.42% 17.62% 17.69% 17.29% 19.41% 20.43% 18.89% 17.33% 18.62% 16.55% 15.40% 16.25% 20.80% 18.95% 18.56% 18.54% 19.13% 17.40% 18.02% 17.88%
Long-term debt, excluding current portion 17.31 17.86 18.44 18.10 18.93 18.93 19.05 19.50 17.14 17.91 18.64 15.89 16.77 17.55 14.85 9.64 10.56 10.67 11.62 11.53 9.96 9.84 10.01
Deferred taxes on income 4.20 4.98 4.93 4.91 4.95 4.93 5.14 5.32 2.83 3.17 2.28 2.06 2.27 2.04 2.11 1.92 2.67 2.80 2.79 2.41 3.08 3.32 3.45
Employee related obligations 6.32 6.39 6.60 6.51 6.02 6.43 6.43 6.40 6.22 6.34 6.63 6.81 5.85 5.98 6.31 6.64 7.14 7.30 7.58 7.61 5.72 5.64 5.78
Long-term taxes payable 4.82 4.86 5.38 5.39 5.48 5.57 6.04 5.39 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Other liabilities 7.32 6.51 5.95 5.62 5.48 5.97 5.67 5.73 5.85 6.62 6.57 6.75 6.71 7.20 7.16 7.68 6.98 6.80 6.69 6.13 5.87 5.45 5.45
Non-current liabilities 39.96% 40.60% 41.30% 40.52% 40.87% 41.83% 42.32% 42.34% 32.04% 34.04% 34.13% 31.52% 31.61% 32.76% 30.43% 25.87% 27.35% 27.56% 28.68% 27.67% 24.62% 24.26% 24.68%
Total liabilities 62.57% 60.81% 60.70% 60.93% 58.49% 59.52% 59.61% 61.76% 52.47% 52.93% 51.46% 50.13% 48.16% 48.16% 46.67% 46.67% 46.31% 46.13% 47.21% 46.80% 42.02% 42.27% 42.56%
Common stock, par value $1.00 per share 2.01 2.01 2.08 2.04 2.00 2.01 1.99 1.98 2.00 2.04 2.15 2.21 2.22 2.23 2.29 2.34 2.34 2.36 2.43 2.38 2.36 2.31 2.34
Accumulated other comprehensive loss -9.99 -9.65 -10.34 -9.95 -9.41 -9.51 -8.05 -8.39 -8.19 -8.66 -10.02 -10.55 -9.06 -9.09 -9.10 -9.87 -9.65 -9.13 -10.34 -8.18 -4.07 -2.22 -1.98
Retained earnings 70.24 70.79 71.09 69.44 69.12 68.31 66.62 64.71 73.75 74.09 77.04 78.29 77.55 76.34 77.07 77.86 77.10 76.76 76.72 74.17 73.10 69.34 68.54
Common stock held in treasury, at cost -24.83 -23.97 -23.53 -22.47 -20.21 -20.32 -20.17 -20.06 -20.04 -20.40 -20.63 -20.08 -18.88 -17.65 -16.94 -17.00 -16.10 -16.12 -16.02 -15.17 -13.40 -11.69 -11.46
Shareholders’ equity 37.43% 39.19% 39.30% 39.07% 41.51% 40.48% 40.39% 38.24% 47.53% 47.07% 48.54% 49.87% 51.84% 51.84% 53.33% 53.33% 53.69% 53.87% 52.79% 53.20% 57.98% 57.73% 57.44%
Total liabilities and shareholders’ equity 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00%

Based on: 10-Q (filing date: 2019-10-28), 10-Q (filing date: 2019-07-29), 10-Q (filing date: 2019-05-01), 10-K (filing date: 2019-02-20), 10-Q (filing date: 2018-10-31), 10-Q (filing date: 2018-08-02), 10-Q (filing date: 2018-05-01), 10-K (filing date: 2018-02-21), 10-Q (filing date: 2017-11-02), 10-Q (filing date: 2017-08-03), 10-Q (filing date: 2017-05-08), 10-K (filing date: 2017-02-27), 10-Q (filing date: 2016-11-04), 10-Q (filing date: 2016-08-04), 10-Q (filing date: 2016-05-10), 10-K (filing date: 2016-02-24), 10-Q (filing date: 2015-10-30), 10-Q (filing date: 2015-07-31), 10-Q (filing date: 2015-05-01), 10-K (filing date: 2015-02-24), 10-Q (filing date: 2014-10-30), 10-Q (filing date: 2014-08-01), 10-Q (filing date: 2014-05-02).

Balance sheet 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. Johnson & Johnson’s current liabilities as a percentage of total liabilities and shareholders’ equity increased from Q1 2019 to Q2 2019 and from Q2 2019 to Q3 2019.
Non-current liabilities Amount of obligation due after one year or beyond the normal operating cycle, if longer. Johnson & Johnson’s non-current liabilities as a percentage of total liabilities and shareholders’ equity decreased from Q1 2019 to Q2 2019 and from Q2 2019 to Q3 2019.
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. Johnson & Johnson’s total liabilities as a percentage of total liabilities and shareholders’ equity increased from Q1 2019 to Q2 2019 and from Q2 2019 to Q3 2019.
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. Johnson & Johnson’s shareholders’ equity as a percentage of total liabilities and shareholders’ equity decreased from Q1 2019 to Q2 2019 and from Q2 2019 to Q3 2019.