Common-Size Balance Sheet: Liabilities and Stockholders’ Equity
Quarterly Data
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- Statement of Comprehensive Income
- Balance Sheet: Liabilities and Stockholders’ Equity
- Common-Size Income Statement
- Analysis of Profitability Ratios
- Analysis of Long-term (Investment) Activity Ratios
- Analysis of Geographic Areas
- Present Value of Free Cash Flow to Equity (FCFE)
- Current Ratio since 2005
- Debt to Equity since 2005
- Analysis of Debt
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Merck & Co. Inc., common-size consolidated balance sheet: liabilities and stockholders’ equity (quarterly data)
Based on: 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).
- Loans payable and current portion of long-term debt
- This liability fluctuates over the periods, initially decreasing significantly from 7.49% in early 2020 to lows near 0.83% by late 2023. Thereafter, it slightly rises but remains generally low under 3% of total liabilities and equity.
- Trade accounts payable
- Trade payables exhibit minor fluctuations staying between approximately 3.05% and 5.02%. The trend is relatively stable with no marked increase or decrease, mostly hovering around 3-4% of total liabilities and equity.
- Accrued and other current liabilities
- This category shows variability, ranging from about 11.09% to 15.2%. Despite some increases in mid-2021 periods, it generally underscores a consistent presence in the mid-teens to low teens percentage range.
- Income taxes payable
- Income taxes payable show a notable increasing trend from about 1.22% in early 2020 to a peak of 4.5% by early 2025. This signals a rising proportion of current tax obligations relative to total liabilities and equity.
- Dividends payable
- This liability remains relatively stable throughout the timeline, fluctuating narrowly between 1.65% and 1.9% of total liabilities and equity, indicating consistent dividend payout commitments.
- Current liabilities
- Current liabilities decrease from 27.66% in early 2020 to around 21.87% by early 2025, exhibiting fluctuations in the interim periods but overall a moderate downward trend.
- Long-term debt, excluding current portion
- Long-term debt remains a significant proportion of total liabilities and equity, generally between 24.5% and 32.61%. Noteworthy is a spike to above 32% in mid-2023, followed by a gradual decline but still maintaining high levels near 29% in early 2025.
- Deferred income taxes
- Deferred income taxes display a decreasing trend from 2.29% in early 2020 to below 1.5% in later periods, stabilizing near 1.2% by early 2025, indicating reduced relative deferred tax liabilities.
- Other noncurrent liabilities
- These liabilities exhibit a steady downward trend, falling from 13.6% in early 2020 to approximately 5.78% in early 2025, suggesting a decline in other long-term obligations.
- Noncurrent liabilities
- Overall noncurrent liabilities reduce slightly from about 41.37% to 36.09% over the five years, with some fluctuations, notably dropping in 2021 and maintaining a gradual decline thereafter.
- Total liabilities
- Total liabilities decline from a peak of over 69% in early 2020 to about 58% by early 2025, indicating a gradual reduction in total obligations relative to total liabilities and equity.
- Common stock
- Common stock as a portion of total liabilities and equity remains relatively stable around 1.5% to 2.1%, showing limited change over the period.
- Other paid-in capital
- This equity component fluctuates somewhat, with a peak near 48.56% in mid-2021 before gradually decreasing to under 39% by early 2025, indicating some changes in contributed capital or equity transactions over time.
- Retained earnings
- Retained earnings oscillate between roughly 50.5% and 57.5%. Despite periodic declines, especially near the end of 2023, this category remains a substantial portion of equity and shows resilience with a rising trend towards early 2025.
- Accumulated other comprehensive loss
- This account consistently shows a negative balance, though declining in absolute magnitude from -7.53% to about -4.31%, suggesting a reduction in accumulated losses within comprehensive income components.
- Treasury stock
- Treasury stock displays a large negative impact on equity, starting at -67.32% and improving slightly to approximately -51.6% by the end of 2024, indicating a reduction in treasury shares or cost basis effects.
- Total stockholders’ equity
- Stockholders’ equity fluctuates notably, initially dropping in early 2021 but then climbing from mid-2021, with levels shifting between about 27.6% and 43.5%. By early 2025, equity increases to near 42%, reflecting strengthened shareholder value proportionally.
- Noncontrolling interests
- Noncontrolling interests remain negligible and stable, consistently below 0.1%, indicating minimal minority shareholder presence in the capital structure.
- Total equity
- Total equity mirrors trends in stockholders’ equity, with fluctuations followed by a recovery and increase towards early 2025, maintaining between approximately 27.7% and 43.5%, ending near 42%.
- Total liabilities and equity
- As expected, this remains steady at 100%, serving as the denominator for the relative analysis of components across periods.