Balance Sheet: Liabilities and Stockholders’ Equity

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.

Regeneron Pharmaceuticals Inc., consolidated balance sheet: liabilities and stockholders’ equity

US$ in thousands

	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Accounts payable	606,600)	589,200)	564,000)	475,500)	418,100)
Accrued payroll and related costs	618,200)	497,300)	440,700)	465,800)	344,400)
Accrued clinical expenses	292,200)	295,000)	295,800)	283,000)	142,700)
Accrued sales-related costs	780,800)	633,600)	472,700)	423,900)	249,000)
Other accrued expenses and liabilities	666,700)	648,300)	997,600)	471,500)	350,700)
Accrued expenses and other current liabilities	2,357,900)	2,074,200)	2,206,800)	1,644,200)	1,086,800)
Finance lease liabilities, current portion	—)	—)	719,700)	—)	—)
Deferred revenue	458,900)	477,900)	442,000)	577,700)	591,700)
Current liabilities	3,423,400)	3,141,300)	3,932,500)	2,697,400)	2,096,600)
Long-term debt	1,982,900)	1,981,400)	1,980,000)	1,978,500)	—)
Finance lease liabilities, excluding current portion	720,000)	720,000)	—)	717,200)	713,900)
Deferred revenue	126,700)	69,800)	73,300)	57,800)	619,000)
Other noncurrent liabilities	854,100)	638,000)	680,200)	687,100)	286,000)
Noncurrent liabilities	3,683,700)	3,409,200)	2,733,500)	3,440,600)	1,618,900)
Total liabilities	7,107,100)	6,550,500)	6,666,000)	6,138,000)	3,715,500)
Preferred Stock, par value $.01 per share; issued and outstanding: none	—)	—)	—)	—)	—)
Class A Stock, convertible, par value $.001 per share	—)	—)	—)	—)	—)
Common Stock, par value $.001 per share	100)	100)	100)	100)	100)
Additional paid-in capital	11,354,000)	9,949,300)	8,087,500)	6,716,200)	4,428,600)
Retained earnings	27,260,300)	23,306,700)	18,968,300)	10,893,000)	7,379,800)
Accumulated other comprehensive income (loss)	(80,900)	(238,800)	(26,200)	29,300)	21,100)
Treasury Stock, at cost	(12,560,400)	(10,353,300)	(8,260,900)	(6,613,300)	(739,900)
Stockholders’ equity	25,973,100)	22,664,000)	18,768,800)	11,025,300)	11,089,700)
Total liabilities and stockholders’ equity	33,080,200)	29,214,500)	25,434,800)	17,163,300)	14,805,200)

Based on: 10-K (reporting date: 2023-12-31), 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).

Download chart

Balance sheet item	Description	The company
Current liabilities	Total obligations incurred as part of normal operations that are expected to be paid during the following twelve months or within one business cycle, if longer.	Regeneron Pharmaceuticals Inc. current liabilities decreased from 2021 to 2022 but then slightly increased from 2022 to 2023.
Noncurrent liabilities	Amount of obligation due after one year or beyond the normal operating cycle, if longer.	Regeneron Pharmaceuticals Inc. noncurrent liabilities increased from 2021 to 2022 and from 2022 to 2023.
Total liabilities	Sum of the carrying amounts as of the balance sheet date of all liabilities that are recognized. Liabilities are probable future sacrifices of economic benefits arising from present obligations of an entity to transfer assets or provide services to other entities in the future.	Regeneron Pharmaceuticals Inc. total liabilities decreased from 2021 to 2022 but then increased from 2022 to 2023 exceeding 2021 level.
Stockholders’ equity	Total of all stockholders’ equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity stockholders’ equity attributable to the parent excludes the amount of stockholders’ equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity.	Regeneron Pharmaceuticals Inc. stockholders’ equity increased from 2021 to 2022 and from 2022 to 2023.

Regeneron Pharmaceuticals Inc. (NASDAQ:REGN)

Balance Sheet: Liabilities and Stockholders’ Equity