Common-Size Balance Sheet: Liabilities and Stockholders’ Equity
Quarterly Data
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- Income Statement
- Balance Sheet: Assets
- Common-Size Income Statement
- Analysis of Long-term (Investment) Activity Ratios
- Enterprise Value to FCFF (EV/FCFF)
- Debt to Equity since 2005
- Total Asset Turnover since 2005
- Price to Earnings (P/E) since 2005
- Price to Book Value (P/BV) since 2005
- Aggregate Accruals
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Johnson & Johnson, common-size consolidated balance sheet: liabilities and stockholders’ equity (quarterly data)
Based on: 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).
- Loans and notes payable
- The proportion of loans and notes payable relative to total liabilities and shareholders' equity showed fluctuations over the analyzed period. Starting at 1.41% in March 2020, it increased to a peak of 9.17% by December 2022, followed by a notable decrease thereafter, with variability persisting through mid-2025, ending around 5.96%.
- Accounts payable
- Accounts payable maintained a relatively stable proportion, fluctuating mildly around 4.7% to 6.25% throughout the entire period, indicating consistent creditor obligations relative to the company’s capital structure.
- Accrued liabilities
- Accrued liabilities exhibited an initial increase from 5.41% to nearly 8% by December 2020, followed by a steady decline to 3.83% by mid-2025, signaling a reduction in short-term accrued expenses over time.
- Accrued rebates, returns and promotions
- This category showed a generally increasing trend, rising from 7.49% in early 2020 to around 10.77% by mid-2025, reflecting growth in accrued customer-related obligations or promotional liabilities.
- Accrued compensation and employee related obligations
- The proportion fluctuated between approximately 1.14% and 2.38%, with no clear long-term trend but observable short-term variability, indicating varying levels of payroll and employee-related liabilities relative to total capital.
- Accrued taxes on income
- Accrued income taxes showed an upward trend from about 1.25% in early 2020 to a peak near 2.71% by late 2024, before dropping sharply to 0.86% in mid-2025, suggesting variability in tax obligations or timing differences in tax accruals.
- Current liabilities
- Current liabilities as a percentage of total capital increased from roughly 21.7% to a peak of nearly 30.8% by early 2023, before modest declines, indicating an expansion in short-term obligations relative to the overall capital base.
- Long-term debt, excluding current portion
- Long-term debt fluctuated moderately around 15% to 20%, with a slight increase observed towards the end of the period, reaching over 20% in mid-2025, reflecting changes in the company’s longer-term financial leverage.
- Deferred taxes on income
- This category showed variability but an overall decreasing trend from around 3.7% in early 2020 to below 2% in the final periods, indicating changes in deferred tax liabilities possibly due to tax planning or timing effects.
- Employee related obligations
- Employee related obligations steadily declined from close to 6.8% in early 2020 to approximately 3.6% in mid-2023 with minor fluctuations afterwards, suggesting a reduction of these liabilities relative to total capital.
- Long-term taxes payable
- Long-term taxes payable exhibited a marked decline from nearly 4.8% down to about 0.2% by late 2024 and mid-2025, pointing to either payments of tax liabilities or reclassifications over time.
- Other liabilities
- Other liabilities remained fairly stable between approximately 5.3% and 9.7%, with intermittent increases particularly around late 2023 and early 2024, signaling some variability in miscellaneous obligations.
- Non-current liabilities
- Non-current liabilities as a share of total capital slightly decreased from 38.7% to roughly 29.2% by the end of 2022, followed by a rebound near 31-32%, reflecting a moderate shift in the composition of liabilities.
- Total liabilities
- Total liabilities consistently ranged between 57% and 64%, with a peak in early 2023, followed by relative stability, indicating that liabilities constitute a majority but stable portion of the company’s capital structure.
- Common stock, par value $1.00 per share
- The relative amount of common stock remained stable around 1.6% to 2%, implying little change in par value capitalization in proportion to total capital.
- Accumulated other comprehensive loss
- This component showed a decreasing absolute value trend from -10.48% to around -5.29% in late 2023, followed by oscillations near -6 to -7%, indicating some improvement in comprehensive loss position before mild deterioration.
- Retained earnings and Additional paid-in capital
- Retained earnings and additional paid-in capital experienced fluctuations, initially declining from over 72.8% in early 2020 to a low near 63.6% in early 2023, then significantly increasing to above 91.8% by late 2023, subsequently stabilizing around 85% through mid-2025, reflecting cycles of accumulated profits and equity contributions net of treasury stock impacts.
- Common stock held in treasury, at cost
- Common stock held in treasury exhibited a notable increase in negative proportion from around -22% to an extreme near -45.5% by late 2023, followed by a modest recovery to about -39.1% by mid-2025, indicating large stock repurchase activity impacting equity base.
- Total Johnson & Johnson shareholders’ equity
- Shareholders’ equity showed variation between approximately 36% and 43%, with a drop in early 2023 correlating with treasury stock activity and comprehensive losses, followed by partial recovery, indicating fluctuations in the net equity base relative to total capital.
- Equity attributable to non-controlling interest
- Data for equity attributable to non-controlling interest appeared sporadically, showing a small value around 0.66% in one reported quarter, suggesting a minor but present non-controlling equity interest.
- Total equity
- Total equity percentages closely track the shareholders’ equity metrics, reflecting the same trends and magnitude as described above, ranging roughly from 36% to 43% across periods.
- Overall capital structure
- The overall capital structure reflects a balanced mix where total liabilities generally make up around 60% of total liabilities and equity, while total equity composes about 40%. The relatively stable total of 100% confirms consistent accounting of liabilities and equity proportions over time, with evident internal shifts particularly in liabilities composition and equity components such as treasury stock and retained earnings.