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Pentair PLC's quarterly common stock declined from Sep. 2014 ($2 Mil) to Dec. 2014 ($2 Mil) but then stayed the same from Dec. 2014 ($2 Mil) to Mar. 2015 ($2 Mil).
Pentair PLC's annual common stock stayed the same from Dec. 2012 ($114 Mil) to Dec. 2013 ($114 Mil) but then declined from Dec. 2013 ($114 Mil) to Dec. 2014 ($2 Mil).
Common stock is listed on the Balance Sheet at the par value of the total shares outstanding of a company.
The par value of common stocks is meaningless. It is usually set at an absurdly low number.
Pentair PLC Annual Data
Pentair PLC Quarterly Data