Stock Analysis on Net
Stock Analysis on Net

PepsiCo Inc. (NASDAQ:PEP)

Common-Size Balance Sheet: Liabilities and Stockholders’ Equity
Quarterly Data

PepsiCo Inc., common-size consolidated balance sheet: liabilities and stockholders’ equity (quarterly data)

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Mar 23, 2024 Dec 30, 2023 Sep 9, 2023 Jun 17, 2023 Mar 25, 2023 Dec 31, 2022 Sep 3, 2022 Jun 11, 2022 Mar 19, 2022 Dec 25, 2021 Sep 4, 2021 Jun 12, 2021 Mar 20, 2021 Dec 26, 2020 Sep 5, 2020 Jun 13, 2020 Mar 21, 2020 Dec 28, 2019 Sep 7, 2019 Jun 15, 2019 Mar 23, 2019
Short-term debt obligations 8.16 6.48 8.94 7.94 4.60 3.70 3.29 6.48 5.87 4.66 4.54 4.62 5.12 4.07 7.27 7.38 6.91 3.72 3.78 4.63 4.36
Accounts payable and other current liabilities 22.06 25.01 23.73 22.94 23.17 25.35 23.87 22.76 21.91 22.91 21.51 20.95 19.75 21.09 20.99 19.23 19.04 22.33 22.22 21.92 20.94
Liabilities held for sale 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.82 0.84 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Current liabilities 30.22% 31.49% 32.68% 30.88% 27.77% 29.06% 27.16% 29.24% 27.78% 28.38% 26.89% 25.57% 24.88% 25.15% 28.26% 26.61% 25.96% 26.05% 25.99% 26.54% 25.30%
Long-term debt obligations, excluding current maturities 37.69 37.41 35.85 37.55 40.29 38.68 38.25 35.71 37.21 39.00 39.70 41.17 42.74 43.45 41.15 42.86 41.57 37.11 38.26 36.91 37.71
Deferred income taxes 4.09 3.88 4.05 4.29 4.34 4.48 5.00 5.20 5.46 5.22 4.86 5.01 4.92 4.61 4.58 4.69 4.77 5.21 4.70 4.87 4.80
Other liabilities 8.82 8.68 8.44 8.70 9.14 9.05 9.33 9.80 9.85 9.91 11.40 11.59 12.05 12.20 11.24 11.77 11.76 12.70 12.67 12.98 13.25
Noncurrent liabilities 50.60% 49.96% 48.35% 50.53% 53.77% 52.21% 52.59% 50.70% 52.51% 54.13% 55.96% 57.76% 59.72% 60.26% 56.97% 59.33% 58.10% 55.02% 55.64% 54.76% 55.76%
Total liabilities 80.82% 81.45% 81.02% 81.41% 81.54% 81.26% 79.74% 79.94% 80.29% 82.52% 82.85% 83.33% 84.60% 85.42% 85.23% 85.94% 84.06% 81.07% 81.63% 81.30% 81.06%
Common stock, par value 1⅔¢ per share 0.02 0.02 0.02 0.02 0.02 0.02 0.02 0.02 0.02 0.02 0.02 0.02 0.03 0.02 0.02 0.03 0.03 0.03 0.03 0.03 0.03
Capital in excess of par value 4.13 4.24 4.16 4.26 4.29 4.48 4.27 4.26 4.19 4.33 4.21 4.18 4.17 4.21 4.18 4.21 4.40 4.95 4.96 5.06 4.97
Retained earnings 70.30 69.69 70.51 72.09 73.24 73.55 72.91 72.78 73.08 70.54 70.06 69.93 69.87 68.28 68.46 69.42 72.79 78.86 79.43 80.91 79.59
Accumulated other comprehensive loss -15.17 -15.46 -15.80 -16.45 -16.77 -16.60 -15.61 -15.48 -16.50 -16.13 -16.22 -16.08 -16.71 -16.66 -16.68 -17.62 -17.70 -18.21 -19.53 -19.96 -19.42
Repurchased common stock, in excess of par value -40.24 -40.08 -40.07 -41.47 -42.47 -42.85 -41.51 -41.66 -41.21 -41.40 -41.06 -41.49 -42.06 -41.38 -41.33 -42.08 -43.69 -46.81 -46.65 -47.46 -46.35
Total PepsiCo common shareholders’ equity 19.04% 18.41% 18.81% 18.44% 18.32% 18.60% 20.09% 19.93% 19.58% 17.37% 17.02% 16.56% 15.29% 14.48% 14.65% 13.95% 15.83% 18.82% 18.24% 18.58% 18.82%
Noncontrolling interests 0.14 0.13 0.16 0.15 0.14 0.13 0.17 0.13 0.13 0.12 0.13 0.11 0.12 0.11 0.12 0.11 0.11 0.10 0.12 0.11 0.12
Total equity 19.18% 18.55% 18.98% 18.59% 18.46% 18.74% 20.26% 20.06% 19.71% 17.48% 17.15% 16.67% 15.40% 14.58% 14.77% 14.06% 15.94% 18.93% 18.37% 18.70% 18.94%
Total liabilities and equity 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00%

Based on: 10-Q (reporting date: 2024-03-23), 10-K (reporting date: 2023-12-30), 10-Q (reporting date: 2023-09-09), 10-Q (reporting date: 2023-06-17), 10-Q (reporting date: 2023-03-25), 10-K (reporting date: 2022-12-31), 10-Q (reporting date: 2022-09-03), 10-Q (reporting date: 2022-06-11), 10-Q (reporting date: 2022-03-19), 10-K (reporting date: 2021-12-25), 10-Q (reporting date: 2021-09-04), 10-Q (reporting date: 2021-06-12), 10-Q (reporting date: 2021-03-20), 10-K (reporting date: 2020-12-26), 10-Q (reporting date: 2020-09-05), 10-Q (reporting date: 2020-06-13), 10-Q (reporting date: 2020-03-21), 10-K (reporting date: 2019-12-28), 10-Q (reporting date: 2019-09-07), 10-Q (reporting date: 2019-06-15), 10-Q (reporting date: 2019-03-23).

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. PepsiCo Inc. current liabilities as a percentage of total liabilities and equity decreased from Q3 2023 to Q4 2023 and from Q4 2023 to Q1 2024.
Noncurrent liabilities Amount of obligation due after one year or beyond the normal operating cycle, if longer. PepsiCo Inc. noncurrent liabilities as a percentage of total liabilities and equity increased from Q3 2023 to Q4 2023 and from Q4 2023 to Q1 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. PepsiCo Inc. total liabilities as a percentage of total liabilities and equity increased from Q3 2023 to Q4 2023 but then decreased significantly from Q4 2023 to Q1 2024.
Total PepsiCo common shareholders’ 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. PepsiCo Inc. total PepsiCo common shareholders’ equity as a percentage of total liabilities and equity decreased from Q3 2023 to Q4 2023 but then increased from Q4 2023 to Q1 2024 exceeding Q3 2023 level.