Stock Analysis on Net

Merck & Co. Inc. (NYSE:MRK)

$24.99

Balance Sheet: Liabilities and Stockholders’ Equity
Quarterly Data

The balance sheet provides creditors, investors, and analysts with information on company resources (assets) and its sources of capital (its equity and liabilities). It normally also provides information about the future earnings capacity of a company assets as well as an indication of cash flows that may come from receivables and inventories.

Liabilities represents obligations of a company arising from past events, the settlement of which is expected to result in an outflow of economic benefits from the entity.

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Merck & Co. Inc., consolidated balance sheet: liabilities and stockholders’ equity (quarterly data)

US$ in millions

Microsoft Excel
Mar 31, 2026 Dec 31, 2025 Sep 30, 2025 Jun 30, 2025 Mar 31, 2025 Dec 31, 2024 Sep 30, 2024 Jun 30, 2024 Mar 31, 2024 Dec 31, 2023 Sep 30, 2023 Jun 30, 2023 Mar 31, 2023 Dec 31, 2022 Sep 30, 2022 Jun 30, 2022 Mar 31, 2022 Dec 31, 2021 Sep 30, 2021 Jun 30, 2021 Mar 31, 2021
Loans payable and current portion of long-term debt
Trade accounts payable
Accrued and other current liabilities
Income taxes payable
Dividends payable
Current liabilities
Long-term debt, excluding current portion
Deferred income taxes
Other noncurrent liabilities
Noncurrent liabilities
Total liabilities
Common stock, $0.50 par value
Other paid-in capital
Retained earnings
Accumulated other comprehensive loss
Treasury stock, at cost
Total Merck & Co., Inc. stockholders’ equity
Noncontrolling interests
Total equity
Total liabilities and equity

Based on: 10-Q (reporting date: 2026-03-31), 10-K (reporting date: 2025-12-31), 10-Q (reporting date: 2025-09-30), 10-Q (reporting date: 2025-06-30), 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).


An analysis of the balance sheet reveals a general expansion of the total capital structure, with total liabilities and equity growing from 90,847 million USD in March 2021 to a peak of 136,866 million USD in December 2025, before moderating to 128,685 million USD by March 2026.

Liability Structure and Debt Trends
Total liabilities exhibited a long-term upward trajectory, increasing from 63,808 million USD in March 2021 to 82,754 million USD by March 2026. This growth was primarily driven by a significant increase in long-term debt, excluding the current portion, which nearly doubled from 24,002 million USD at the start of the period to 46,673 million USD by March 2026. Current liabilities remained relatively stable for several years but experienced a peak of 29,586 million USD in September 2024. A notable increase is observed in income taxes payable, which rose from 1,490 million USD in March 2021 to 3,946 million USD in March 2026, indicating higher tax obligations over time.
Equity and Retained Earnings
Total stockholders' equity demonstrated growth from 26,945 million USD in March 2021 to a peak of 52,606 million USD in December 2025, followed by a contraction to 45,878 million USD in March 2026. Retained earnings followed a similar growth pattern, rising from 48,888 million USD in March 2021 to a peak of 73,075 million USD in December 2025, before declining sharply to 66,721 million USD in the final quarter. This suggest a period of significant profit accumulation followed by a substantial distribution or write-down in early 2026.
Treasury Stock and Capital Allocation
A consistent increase in the magnitude of treasury stock is evident, moving from -56,722 million USD in March 2021 to -63,747 million USD in March 2026. This trend indicates an aggressive and sustained share repurchase program, which serves to reduce the number of outstanding shares and offset the growth in retained earnings.
Comprehensive Loss and Noncontrolling Interests
Accumulated other comprehensive loss remained relatively stable but negative throughout the period, fluctuating between -4,060 million USD and -6,622 million USD. Noncontrolling interests remained a negligible component of the total equity, consistently staying below 100 million USD across all reported quarters.

Overall, the financial position is characterized by increasing leverage through long-term debt to fund operations and share buybacks, alongside a general expansion of the balance sheet that peaked in late 2025 before experiencing a correction in the first quarter of 2026.