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

DexCom Inc., adjusted current assets

US$ in thousands

	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019	Dec 31, 2018
As Reported
Current assets	3,668,800)	3,684,400)	3,424,800)	1,969,400)	1,699,500)
Adjustments
Add: Allowance for doubtful accounts	7,300)	5,400)	7,200)	5,800)	7,200)
After Adjustment
Adjusted current assets	3,676,100)	3,689,800)	3,432,000)	1,975,200)	1,706,700)

Based on: 10-K (reporting date: 2022-12-31), 10-K (reporting date: 2021-12-31), 10-K (reporting date: 2020-12-31), 10-K (reporting date: 2019-12-31), 10-K (reporting date: 2018-12-31).

Download chart

DexCom Inc., adjusted total assets

US$ in thousands

	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019	Dec 31, 2018
As Reported
Total assets	5,391,700)	4,863,600)	4,290,500)	2,395,000)	1,916,000)
Adjustments
Add: Operating lease right-of-use asset (before adoption of FASB Topic 842)¹	—)	—)	—)	—)	58,897)
Add: Allowance for doubtful accounts	7,300)	5,400)	7,200)	5,800)	7,200)
Less: Deferred tax assets²	341,200)	220,800)	216,400)	—)	—)
After Adjustment
Adjusted total assets	5,057,800)	4,648,200)	4,081,300)	2,400,800)	1,982,097)

Based on: 10-K (reporting date: 2022-12-31), 10-K (reporting date: 2021-12-31), 10-K (reporting date: 2020-12-31), 10-K (reporting date: 2019-12-31), 10-K (reporting date: 2018-12-31).

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

² Deferred tax assets. See details »

Download chart

DexCom Inc., adjusted current liabilities

US$ in thousands

	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019	Dec 31, 2018
As Reported
Current liabilities	1,839,300)	720,800)	614,100)	360,200)	222,400)
Adjustments
Less: Deferred revenue, current	10,100)	2,100)	2,200)	1,700)	2,900)
Less: Accrued warranty, current	12,800)	12,900)	11,700)	7,400)	6,800)
After Adjustment
Adjusted current liabilities	1,816,400)	705,800)	600,200)	351,100)	212,700)

Based on: 10-K (reporting date: 2022-12-31), 10-K (reporting date: 2021-12-31), 10-K (reporting date: 2020-12-31), 10-K (reporting date: 2019-12-31), 10-K (reporting date: 2018-12-31).

Download chart

DexCom Inc., adjusted total liabilities

US$ in thousands

	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019	Dec 31, 2018
As Reported
Total liabilities	3,259,900)	2,612,100)	2,464,000)	1,512,400)	1,252,700)
Adjustments
Add: Operating lease liability (before adoption of FASB Topic 842)¹	—)	—)	—)	—)	58,897)
Less: Deferred tax liabilities²	4,900)	5,900)	—)	—)	—)
Less: Deferred revenue	29,100)	2,100)	2,200)	1,700)	2,900)
Less: Accrued warranty	12,800)	12,900)	11,700)	7,400)	6,800)
After Adjustment
Adjusted total liabilities	3,213,100)	2,591,200)	2,450,100)	1,503,300)	1,301,897)

Based on: 10-K (reporting date: 2022-12-31), 10-K (reporting date: 2021-12-31), 10-K (reporting date: 2020-12-31), 10-K (reporting date: 2019-12-31), 10-K (reporting date: 2018-12-31).

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

² Deferred tax liabilities. See details »

Download chart

DexCom Inc., adjusted stockholders’ equity

US$ in thousands

	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019	Dec 31, 2018
As Reported
Stockholders’ equity	2,131,800)	2,251,500)	1,826,500)	882,600)	663,300)
Adjustments
Less: Net deferred tax assets (liabilities)¹	336,300)	214,900)	216,400)	(100)	100)
Add: Allowance for doubtful accounts	7,300)	5,400)	7,200)	5,800)	7,200)
Add: Deferred revenue	29,100)	2,100)	2,200)	1,700)	2,900)
Add: Accrued warranty	12,800)	12,900)	11,700)	7,400)	6,800)
After Adjustment
Adjusted stockholders’ equity	1,844,700)	2,057,000)	1,631,200)	897,600)	680,100)

Based on: 10-K (reporting date: 2022-12-31), 10-K (reporting date: 2021-12-31), 10-K (reporting date: 2020-12-31), 10-K (reporting date: 2019-12-31), 10-K (reporting date: 2018-12-31).

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

Download chart

DexCom Inc., adjusted capitalization table

US$ in thousands

	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019	Dec 31, 2018
As Reported
Short-term finance lease liabilities	4,200)	3,300)	8,800)	600)	—)
Current portion of long-term senior convertible notes	772,600)	—)	—)	—)	—)
Long-term senior convertible notes	1,197,700)	1,702,700)	1,667,200)	1,059,700)	1,010,300)
Long-term finance lease liabilities	59,600)	57,000)	54,000)	14,400)	7,300)
Total reported debt	2,034,100)	1,763,000)	1,730,000)	1,074,700)	1,017,600)
Stockholders’ equity	2,131,800)	2,251,500)	1,826,500)	882,600)	663,300)
Total reported capital	4,165,900)	4,014,500)	3,556,500)	1,957,300)	1,680,900)
Adjustments to Debt
Add: Operating lease liability (before adoption of FASB Topic 842)¹	—)	—)	—)	—)	58,897)
Add: Short-term operating lease liabilities²	20,500)	20,500)	16,500)	13,600)	—)
Add: Long-term operating lease liabilities³	94,600)	98,600)	101,800)	72,400)	—)
Adjusted total debt	2,149,200)	1,882,100)	1,848,300)	1,160,700)	1,076,497)
Adjustments to Equity
Less: Net deferred tax assets (liabilities)⁴	336,300)	214,900)	216,400)	(100)	100)
Add: Allowance for doubtful accounts	7,300)	5,400)	7,200)	5,800)	7,200)
Add: Deferred revenue	29,100)	2,100)	2,200)	1,700)	2,900)
Add: Accrued warranty	12,800)	12,900)	11,700)	7,400)	6,800)
Adjusted stockholders’ equity	1,844,700)	2,057,000)	1,631,200)	897,600)	680,100)
After Adjustment
Adjusted total capital	3,993,900)	3,939,100)	3,479,500)	2,058,300)	1,756,597)

Based on: 10-K (reporting date: 2022-12-31), 10-K (reporting date: 2021-12-31), 10-K (reporting date: 2020-12-31), 10-K (reporting date: 2019-12-31), 10-K (reporting date: 2018-12-31).

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

² Short-term operating lease liabilities. See details »

³ Long-term operating lease liabilities. See details »

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

Download chart

DexCom Inc., adjusted revenue

US$ in thousands

12 months ended:	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019	Dec 31, 2018
As Reported
Revenue	2,909,800)	2,448,500)	1,926,700)	1,476,000)	1,031,600)
Adjustment
Add: Increase (decrease) in deferred revenue	10,900)	(100)	500)	(1,200)	(300)
After Adjustment
Adjusted revenue	2,920,700)	2,448,400)	1,927,200)	1,474,800)	1,031,300)

Based on: 10-K (reporting date: 2022-12-31), 10-K (reporting date: 2021-12-31), 10-K (reporting date: 2020-12-31), 10-K (reporting date: 2019-12-31), 10-K (reporting date: 2018-12-31).

Download chart

DexCom Inc., adjusted net income (loss)

US$ in thousands

12 months ended:	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019	Dec 31, 2018
As Reported
Net income (loss)	341,200)	154,700)	493,600)	101,100)	(127,100)
Adjustments
Add: Deferred income tax expense (benefit)¹	(21,600)	(4,900)	(277,300)	200)	(2,200)
Add: Increase (decrease) in allowance for doubtful accounts	1,900)	(1,800)	1,400)	(1,400)	(4,300)
Add: Increase (decrease) in deferred revenue	10,900)	(100)	500)	(1,200)	(300)
Add: Increase (decrease) in accrued warranty	(100)	1,200)	4,300)	600)	(2,000)
Add: Other comprehensive income (loss), net of tax	(12,100)	(2,700)	900)	800)	4,100)
After Adjustment
Adjusted net income (loss)	320,200)	146,400)	223,400)	100,100)	(131,800)

Based on: 10-K (reporting date: 2022-12-31), 10-K (reporting date: 2021-12-31), 10-K (reporting date: 2020-12-31), 10-K (reporting date: 2019-12-31), 10-K (reporting date: 2018-12-31).

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

Download chart

DexCom Inc. (NASDAQ:DXCM)

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