Stock Analysis on Net

Abbott Laboratories (NYSE:ABT)

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.

Abbott Laboratories, consolidated balance sheet: liabilities and stockholders’ equity (quarterly data)

US$ in millions

Microsoft Excel
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 Dec 31, 2020 Sep 30, 2020 Jun 30, 2020 Mar 31, 2020
Short-term borrowings 197 199 199 213 208 205 204
Trade accounts payable 4,195 4,034 4,125 4,178 4,295 3,961 4,211 4,167 4,607 4,133 4,493 4,757 4,408 4,017 4,017 4,066 3,946 3,189 3,335 3,181
Salaries, wages and commissions 1,701 1,618 1,389 1,092 1,597 1,479 1,362 1,098 1,556 1,426 1,315 1,147 1,625 1,470 1,248 1,117 1,416 1,439 1,121 949
Other accrued liabilities 5,143 5,427 5,071 5,220 5,422 5,347 5,334 5,758 5,845 5,475 5,400 5,577 5,181 5,264 5,354 5,247 5,165 4,659 4,206 4,408
Dividends payable 1,024 956 959 959 955 886 886 888 887 820 824 824 831 797 799 801 798 639 637 637
Income taxes payable 594 713 601 562 492 318 273 334 343 394 355 338 306 368 242 276 362 117 165 165
Current portion of long-term debt 1,500 2,154 1,615 2,010 1,080 1,051 2,284 2,285 2,251 1,117 5 4 754 754 755 756 7 6 1,290 1,264
Current liabilities 14,157 14,902 13,760 14,021 13,841 13,042 14,350 14,530 15,489 13,365 12,392 12,647 13,105 12,867 12,614 12,462 11,907 10,257 10,959 10,808
Long-term debt, excluding current portion 12,625 12,825 13,139 12,576 13,599 14,477 14,562 14,615 14,522 15,297 16,755 17,086 17,296 17,446 17,547 17,489 18,527 18,349 18,184 16,804
Post-employment obligations, deferred income taxes and other long-term liabilities 6,731 6,601 6,558 6,827 6,947 6,877 7,038 7,417 7,522 8,255 8,339 8,645 8,771 8,844 9,079 9,046 9,111 8,842 8,835 8,738
Long-term liabilities 19,356 19,426 19,697 19,403 20,546 21,354 21,600 22,032 22,044 23,552 25,094 25,731 26,067 26,290 26,626 26,535 27,638 27,191 27,019 25,542
Total liabilities 33,513 34,328 33,457 33,424 34,387 34,396 35,950 36,562 37,533 36,917 37,486 38,378 39,172 39,157 39,240 38,997 39,545 37,448 37,978 36,350
Preferred shares, one dollar par value, none issued
Common shares, without par value, issued at stated capital amount 25,153 25,020 24,858 24,726 24,869 24,727 24,612 24,488 24,709 24,560 24,429 24,304 24,470 24,285 24,153 24,023 24,145 24,037 23,893 23,731
Common shares held in treasury, at cost (16,844) (16,476) (15,759) (15,761) (15,981) (15,686) (15,722) (15,307) (15,229) (14,555) (13,720) (13,726) (11,822) (10,999) (10,340) (9,845) (10,042) (9,873) (9,904) (9,913)
Earnings employed in the business 47,261 39,056 38,354 38,011 37,554 36,920 36,355 35,868 35,257 35,115 34,487 33,295 31,528 30,376 29,053 28,669 27,627 26,266 25,669 25,786
Accumulated other comprehensive loss (7,906) (7,804) (8,135) (8,166) (7,839) (8,480) (8,071) (8,039) (8,051) (9,445) (8,706) (8,474) (8,374) (9,240) (9,066) (9,285) (8,946) (9,044) (9,080) (9,386)
Total Abbott shareholders’ investment 47,664 39,796 39,318 38,810 38,603 37,481 37,174 37,010 36,686 35,675 36,490 35,399 35,802 34,422 33,800 33,562 32,784 31,386 30,578 30,218
Noncontrolling interests in subsidiaries 237 232 242 233 224 213 230 222 219 209 226 230 222 216 229 226 219 209 220 209
Total shareholders’ investment 47,901 40,028 39,560 39,043 38,827 37,694 37,404 37,232 36,905 35,884 36,716 35,629 36,024 34,638 34,029 33,788 33,003 31,595 30,798 30,427
Total liabilities and shareholders’ investment 81,414 74,356 73,017 72,467 73,214 72,090 73,354 73,794 74,438 72,801 74,202 74,007 75,196 73,795 73,269 72,785 72,548 69,043 68,776 66,777

Based on: 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).

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. Abbott Laboratories current liabilities increased from Q2 2024 to Q3 2024 but then slightly decreased from Q3 2024 to Q4 2024 not reaching Q2 2024 level.
Long-term liabilities Amount of obligation due after one year or beyond the normal operating cycle, if longer. Abbott Laboratories long-term liabilities decreased from Q2 2024 to Q3 2024 and from Q3 2024 to Q4 2024.
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. Abbott Laboratories total liabilities increased from Q2 2024 to Q3 2024 but then slightly decreased from Q3 2024 to Q4 2024 not reaching Q2 2024 level.
Total Abbott shareholders’ investment 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. Abbott Laboratories total Abbott shareholders’ investment increased from Q2 2024 to Q3 2024 and from Q3 2024 to Q4 2024.