Adjustments to Current Assets
Adjustments to Total Assets
Adjustments to Current Liabilities
Adjustments to Total Liabilities
Adjustments to Stockholders’ Equity
Adjustments to Capitalization Table
Adjustments to Revenues
Adjustments to Reported Income

Abiomed Inc., adjusted current assets

US$ in thousands

	Mar 31, 2022	Mar 31, 2021	Mar 31, 2020	Mar 31, 2019	Mar 31, 2018	Mar 31, 2017
As Reported
Current assets	976,473)	787,965)	635,863)	677,197)	494,271)	326,958)
Adjustments
Add: Allowance for credit losses	624)	774)	1,202)	1,040)	320)	282)
After Adjustment
Adjusted current assets	977,097)	788,739)	637,065)	678,237)	494,591)	327,240)

Based on: 10-K (reporting date: 2022-03-31), 10-K (reporting date: 2021-03-31), 10-K (reporting date: 2020-03-31), 10-K (reporting date: 2019-03-31), 10-K (reporting date: 2018-03-31), 10-K (reporting date: 2017-03-31).

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Abiomed Inc., adjusted total assets

US$ in thousands

	Mar 31, 2022	Mar 31, 2021	Mar 31, 2020	Mar 31, 2019	Mar 31, 2018	Mar 31, 2017
As Reported
Total assets	1,673,393)	1,494,359)	1,216,462)	1,054,346)	786,375)	550,414)
Adjustments
Add: Operating lease right-of-use asset (before adoption of FASB Topic 842)¹	—)	—)	—)	14,274)	10,089)	7,462)
Add: Allowance for credit losses	624)	774)	1,202)	1,040)	320)	282)
Less: Deferred tax assets²	10,552)	11,380)	43,336)	77,502)	70,746)	34,723)
After Adjustment
Adjusted total assets	1,663,465)	1,483,753)	1,174,328)	992,158)	726,038)	523,435)

Based on: 10-K (reporting date: 2022-03-31), 10-K (reporting date: 2021-03-31), 10-K (reporting date: 2020-03-31), 10-K (reporting date: 2019-03-31), 10-K (reporting date: 2018-03-31), 10-K (reporting date: 2017-03-31).

¹ Operating lease right-of-use asset (before adoption of FASB Topic 842). See details »

² Deferred tax assets. See details »

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Abiomed Inc., adjusted current liabilities

US$ in thousands

	Mar 31, 2022	Mar 31, 2021	Mar 31, 2020	Mar 31, 2019	Mar 31, 2018	Mar 31, 2017
As Reported
Current liabilities	138,457)	128,969)	131,885)	105,998)	84,682)	69,617)
Adjustments
Less: Current deferred revenue	26,362)	24,322)	19,147)	16,393)	14,970)	10,495)
Less: Current product warranty	1,935)	2,053)	1,818)	1,272)	1,081)	717)
After Adjustment
Adjusted current liabilities	110,160)	102,594)	110,920)	88,333)	68,631)	58,405)

Based on: 10-K (reporting date: 2022-03-31), 10-K (reporting date: 2021-03-31), 10-K (reporting date: 2020-03-31), 10-K (reporting date: 2019-03-31), 10-K (reporting date: 2018-03-31), 10-K (reporting date: 2017-03-31).

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Abiomed Inc., adjusted total liabilities

US$ in thousands

	Mar 31, 2022	Mar 31, 2021	Mar 31, 2020	Mar 31, 2019	Mar 31, 2018	Mar 31, 2017
As Reported
Total liabilities	170,067)	164,684)	150,996)	117,456)	96,851)	98,343)
Adjustments
Add: Operating lease liability (before adoption of FASB Topic 842)¹	—)	—)	—)	14,274)	10,089)	7,462)
Less: Deferred tax liabilities²	781)	847)	806)	822)	903)	783)
Less: Deferred revenue	26,362)	24,322)	19,147)	16,393)	14,970)	10,495)
Less: Product warranty	1,935)	2,053)	1,818)	1,272)	1,081)	717)
After Adjustment
Adjusted total liabilities	140,989)	137,462)	129,225)	113,243)	89,986)	93,810)

Based on: 10-K (reporting date: 2022-03-31), 10-K (reporting date: 2021-03-31), 10-K (reporting date: 2020-03-31), 10-K (reporting date: 2019-03-31), 10-K (reporting date: 2018-03-31), 10-K (reporting date: 2017-03-31).

¹ Operating lease liability (before adoption of FASB Topic 842). See details »

² Deferred tax liabilities. See details »

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Abiomed Inc., adjusted stockholders’ equity

US$ in thousands

	Mar 31, 2022	Mar 31, 2021	Mar 31, 2020	Mar 31, 2019	Mar 31, 2018	Mar 31, 2017
As Reported
Stockholders’ equity	1,503,326)	1,329,675)	1,065,466)	936,890)	689,524)	452,071)
Adjustments
Less: Net deferred tax assets (liabilities)¹	9,771)	10,533)	42,530)	76,680)	69,843)	33,940)
Add: Allowance for credit losses	624)	774)	1,202)	1,040)	320)	282)
Add: Deferred revenue	26,362)	24,322)	19,147)	16,393)	14,970)	10,495)
Add: Product warranty	1,935)	2,053)	1,818)	1,272)	1,081)	717)
After Adjustment
Adjusted stockholders’ equity	1,522,476)	1,346,291)	1,045,103)	878,915)	636,052)	429,625)

Based on: 10-K (reporting date: 2022-03-31), 10-K (reporting date: 2021-03-31), 10-K (reporting date: 2020-03-31), 10-K (reporting date: 2019-03-31), 10-K (reporting date: 2018-03-31), 10-K (reporting date: 2017-03-31).

¹ Net deferred tax assets (liabilities). See details »

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Abiomed Inc., adjusted capitalization table

US$ in thousands

	Mar 31, 2022	Mar 31, 2021	Mar 31, 2020	Mar 31, 2019	Mar 31, 2018	Mar 31, 2017
As Reported
Current portion of capital lease obligation	—)	—)	—)	—)	—)	799)
Capital lease obligation, net of current portion	—)	—)	—)	—)	—)	15,539)
Total reported debt	—)	—)	—)	—)	—)	16,338)
Stockholders’ equity	1,503,326)	1,329,675)	1,065,466)	936,890)	689,524)	452,071)
Total reported capital	1,503,326)	1,329,675)	1,065,466)	936,890)	689,524)	468,409)
Adjustments to Debt
Add: Operating lease liability (before adoption of FASB Topic 842)¹	—)	—)	—)	14,274)	10,089)	7,462)
Add: Operating lease liabilities in other current liabilities²	2,889)	2,459)	3,671)	—)	—)	—)
Add: Operating lease liabilities in other long-term liabilities³	6,618)	3,657)	8,549)	—)	—)	—)
Adjusted total debt	9,507)	6,116)	12,220)	14,274)	10,089)	23,800)
Adjustments to Equity
Less: Net deferred tax assets (liabilities)⁴	9,771)	10,533)	42,530)	76,680)	69,843)	33,940)
Add: Allowance for credit losses	624)	774)	1,202)	1,040)	320)	282)
Add: Deferred revenue	26,362)	24,322)	19,147)	16,393)	14,970)	10,495)
Add: Product warranty	1,935)	2,053)	1,818)	1,272)	1,081)	717)
Adjusted stockholders’ equity	1,522,476)	1,346,291)	1,045,103)	878,915)	636,052)	429,625)
After Adjustment
Adjusted total capital	1,531,983)	1,352,407)	1,057,323)	893,189)	646,141)	453,425)

Based on: 10-K (reporting date: 2022-03-31), 10-K (reporting date: 2021-03-31), 10-K (reporting date: 2020-03-31), 10-K (reporting date: 2019-03-31), 10-K (reporting date: 2018-03-31), 10-K (reporting date: 2017-03-31).

¹ Operating lease liability (before adoption of FASB Topic 842). See details »

² Operating lease liabilities in other current liabilities. See details »

³ Operating lease liabilities in other long-term liabilities. See details »

⁴ Net deferred tax assets (liabilities). See details »

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Abiomed Inc., adjusted revenue

US$ in thousands

12 months ended:	Mar 31, 2022	Mar 31, 2021	Mar 31, 2020	Mar 31, 2019	Mar 31, 2018	Mar 31, 2017
As Reported
Revenue	1,031,753)	847,522)	840,883)	769,432)	593,749)	445,304)
Adjustment
Add: Increase (decrease) in deferred revenue	2,040)	5,175)	2,754)	1,423)	4,475)	1,717)
After Adjustment
Adjusted revenue	1,033,793)	852,697)	843,637)	770,855)	598,224)	447,021)

Based on: 10-K (reporting date: 2022-03-31), 10-K (reporting date: 2021-03-31), 10-K (reporting date: 2020-03-31), 10-K (reporting date: 2019-03-31), 10-K (reporting date: 2018-03-31), 10-K (reporting date: 2017-03-31).

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Abiomed Inc., adjusted net income

US$ in thousands

12 months ended:	Mar 31, 2022	Mar 31, 2021	Mar 31, 2020	Mar 31, 2019	Mar 31, 2018	Mar 31, 2017
As Reported
Net income	136,505)	225,525)	203,009)	259,016)	112,170)	52,116)
Adjustments
Add: Deferred income tax expense (benefit)¹	2,413)	29,380)	32,953)	(7,745)	42,624)	25,803)
Add: Increase (decrease) in allowance for credit losses	(150)	(428)	162)	720)	38)	158)
Add: Increase (decrease) in deferred revenue	2,040)	5,175)	2,754)	1,423)	4,475)	1,717)
Add: Increase (decrease) in product warranty	(118)	235)	546)	191)	364)	(281)
Add: Other comprehensive income (loss)	(15,715)	(256)	3,500)	(10,485)	16,402)	(6,066)
After Adjustment
Adjusted net income	124,975)	259,631)	242,924)	243,120)	176,073)	73,447)

Based on: 10-K (reporting date: 2022-03-31), 10-K (reporting date: 2021-03-31), 10-K (reporting date: 2020-03-31), 10-K (reporting date: 2019-03-31), 10-K (reporting date: 2018-03-31), 10-K (reporting date: 2017-03-31).

¹ Deferred income tax expense (benefit). See details »

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Abiomed Inc. (NASDAQ:ABMD)

Adjustments to Financial Statements

Adjustments to Current Assets

Adjustments to Total Assets

Adjustments to Current Liabilities

Adjustments to Total Liabilities

Adjustments to Stockholders’ Equity

Adjustments to Capitalization Table

Adjustments to Revenues

Adjustments to Reported Income