Common-Size Balance Sheet: Liabilities and Stockholders’ Equity
Quarterly Data
Paying user area
Try for free
Johnson & Johnson pages available for free this week:
- Balance Sheet: Liabilities and Stockholders’ Equity
- Common-Size Income Statement
- Analysis of Solvency Ratios
- DuPont Analysis: Disaggregation of ROE, ROA, and Net Profit Margin
- Analysis of Reportable Segments
- Analysis of Geographic Areas
- Present Value of Free Cash Flow to Equity (FCFE)
- Net Profit Margin since 2005
- Return on Equity (ROE) since 2005
- Price to Book Value (P/BV) since 2005
The data is hidden behind: . Unhide it.
Get full access to the entire website from $10.42/mo, or
get 1-month access to Johnson & Johnson for $24.99.
This is a one-time payment. There is no automatic renewal.
We accept:
Johnson & Johnson, common-size consolidated balance sheet: liabilities and stockholders’ equity (quarterly data)
Based on: 10-Q (reporting date: 2025-09-28), 10-Q (reporting date: 2025-06-29), 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).
- Current liabilities
- The current liabilities as a percentage of total liabilities and equity show a general upward trend from 21.73% to a peak around 30.81% in early 2023, before stabilizing in the high 20s range through mid-2025. This indicates an increasing proportion of short-term obligations relative to the company's overall financial structure over the observed period.
- Loans and notes payable
- This category exhibits fluctuations with the percentage generally remaining below 3% until late 2022, when it spikes significantly to over 9%, before falling back to lower levels near 2-5% in subsequent periods. These spikes suggest episodic increases in borrowing or refinancing activities within certain quarters.
- Accounts payable
- Accounts payable remains relatively stable, hovering around 4.5% to 6.25%. Minor oscillations are observed, but no significant upward or downward trend is evident, indicating consistent short-term payment obligations held by the company relative to its equity and liabilities.
- Accrued liabilities
- There is a noticeable rise from about 5.4% to nearly 8% around end of 2020, followed by a gradual decline to under 4% by mid-2025. This reflects an initial buildup of accrued expenses which then steadily decreases, potentially due to improved expense management or changes in the timing of accruals.
- Accrued rebates, returns and promotions
- This component shows a slight but steady increase from roughly 7.5% to over 11% by mid-2025, indicating growing obligations related to rebates and promotions, which might reflect increased sales programs or marketing incentives impacting liabilities.
- Accrued compensation and employee-related obligations
- The percentage fluctuates between ~1.1% and 2.4% without a strong directional trend, suggesting relative stability in employee-related liabilities with some periodic increases possibly linked to payroll cycles or bonus accruals.
- Accrued taxes on income
- Accrued income taxes initially decline from over 1.2% to about 0.8% in 2020, then gradually increase peaking around 2.7% in late 2023 before fluctuating thereafter. This pattern may reflect variations in profitability or tax payment timing across periods.
- Long-term debt, excluding current portion
- This shows moderate variability within a range of approximately 14.3% to 20.4%. Though generally stable around high teens, a slight upward trend towards the later periods suggests some increase in longer-term borrowing obligations.
- Deferred taxes on income
- Deferred tax liabilities decline from around 3.7% to below 2% over most of the period, with some minor variation afterwards. This could indicate changing deferred tax assets/liabilities dynamics, possibly impacted by tax rate changes or timing differences.
- Employee related obligations
- The percentage decreases from roughly 6.8% to about 3.6%, reaching its lowest in mid-2025. This downward trend suggests a reduction in benefits or obligations related to employee compensation besides direct accruals.
- Long-term taxes payable
- This liability decreases significantly from about 4.8% to below 0.3% by mid-2025, showing a substantial reduction in long-term tax obligations. This drop may be the result of settlements or adjustments in tax circumstances.
- Other liabilities
- While somewhat variable, other liabilities generally range from about 5% to 9.7%, with a notable peak near 9.7% in late 2024. The increase toward the end of the observed period may indicate newly recognized or increased miscellaneous obligations.
- Total liabilities
- Total liabilities steadily hover around 58% to 64%, with some variability over the quarters. The highest peaks occur around late 2022 to early 2023, followed by a gentle decrease. This steady level of liabilities indicates the company's obligation mix remains a consistent portion of the total financial structure.
- Total equity and shareholders’ equity
- Equity percentages inversely reflect liabilities, typically at 36% to 42%. Notably, equity spikes to over 42% during certain periods in 2023 and 2024, partly influenced by changes in retained earnings and treasury stock components. Treasury stock shows a marked increase in negative value around late 2023, suggesting significant share repurchases during that interval.
- Accumulated other comprehensive loss
- This item generally improves (less negative) from around -10.5% to approximately -5.3% before oscillating near -7% toward mid-2025, indicating some reduction in accumulated losses from foreign currency translation and other comprehensive items during the period.
- Retained earnings and Additional paid-in capital
- There is variability in this category with a notable surge to over 90% around late 2023, which implies a large increase in retained earnings and paid-in capital relative to total equity during that timeframe. This may reflect strong earnings retention or capital injections.
- Common stock held in treasury
- The treasury stock balance remains negative and shows an unusual doubling in magnitude (reaching -45.5%) around late 2023. This indicates a significant increase in share repurchases or treasury holdings during that period, which would reduce equity reported on the balance sheet.