Stock Analysis on Net
Stock Analysis on Net

Procter & Gamble Co. (NYSE:PG)

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

Procter & Gamble Co., common-size consolidated balance sheet: liabilities and stockholders’ equity (quarterly data)

Microsoft Excel
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 Dec 31, 2019 Sep 30, 2019 Jun 30, 2019 Mar 31, 2019 Dec 31, 2018 Sep 30, 2018 Jun 30, 2018 Mar 31, 2018 Dec 31, 2017 Sep 30, 2017
Accounts payable 11.45 11.79 11.78 12.08 11.51 12.02 12.77 12.70 11.79 11.66 11.89 11.50 10.39 10.01 9.95 10.00 8.83 9.65 9.60 9.78 8.39 8.30 8.65 8.74 7.81 7.69 7.70
Accrued and other liabilities 9.13 9.20 8.91 9.05 8.78 8.74 8.65 8.15 8.59 8.68 8.67 8.82 9.51 9.27 8.65 8.05 8.21 9.16 8.72 7.87 7.60 7.17 7.15 6.31 6.54 6.17 5.89
Debt due within one year 6.46 8.79 9.64 8.47 11.45 12.15 10.08 7.38 8.24 10.98 10.02 7.45 7.51 7.15 6.43 9.27 10.71 8.19 8.20 8.43 7.32 9.79 8.87 8.81 10.34 12.28 11.42
Current liabilities 27.04% 29.78% 30.33% 29.59% 31.73% 32.92% 31.49% 28.22% 28.62% 31.32% 30.58% 27.77% 27.42% 26.43% 25.03% 27.32% 27.75% 27.00% 26.52% 26.07% 23.32% 25.26% 24.67% 23.87% 24.69% 26.14% 25.01%
Long-term debt, excluding due within one year 20.28 19.13 19.64 20.18 19.09 17.48 18.31 19.49 19.77 18.38 17.18 19.36 18.03 18.74 19.97 19.50 19.66 16.99 17.68 17.72 17.55 17.39 17.54 17.63 18.04 17.52 16.43
Deferred income taxes 5.25 5.15 5.56 5.36 5.36 5.49 6.01 5.81 5.44 5.36 5.28 5.16 5.12 5.06 5.25 5.14 5.32 5.59 5.55 5.99 5.71 5.56 5.22 5.21 4.89 4.85 6.90
Other noncurrent liabilities 5.34 5.48 5.29 5.92 5.93 6.12 6.07 6.50 8.12 7.96 8.18 8.61 9.26 9.36 9.24 9.20 8.52 9.33 9.06 8.87 7.76 7.77 8.24 8.59 8.19 8.28 6.55
Noncurrent liabilities 30.87% 29.77% 30.49% 31.46% 30.37% 29.09% 30.38% 31.80% 33.33% 31.71% 30.64% 33.13% 32.41% 33.16% 34.46% 33.84% 33.50% 31.91% 32.28% 32.59% 31.03% 30.72% 31.00% 31.43% 31.13% 30.65% 29.88%
Total liabilities 57.91% 59.55% 60.81% 61.05% 62.10% 62.01% 61.87% 60.02% 61.95% 63.03% 61.22% 60.90% 59.82% 59.59% 59.49% 61.16% 61.25% 58.91% 58.81% 58.66% 54.34% 55.98% 55.67% 55.30% 55.82% 56.79% 54.89%
Preferred stock 0.67 0.67 0.66 0.68 0.69 0.71 0.72 0.72 0.70 0.71 0.72 0.73 0.75 0.74 0.74 0.74 0.76 0.82 0.80 0.81 0.77 0.76 0.80 0.82 0.78 0.78 0.81
Common stock 3.35 3.32 3.27 3.32 3.34 3.41 3.45 3.42 3.33 3.30 3.35 3.36 3.43 3.34 3.34 3.32 3.38 3.59 3.51 3.48 3.29 3.24 3.38 3.39 3.22 3.17 3.26
Additional paid-in capital 56.35 55.45 54.53 55.08 55.33 56.19 56.72 56.14 54.58 53.89 54.44 54.35 55.39 53.84 53.77 53.18 53.96 57.30 56.07 55.46 52.29 51.48 53.79 53.97 51.23 50.34 51.86
Reserve for ESOP debt retirement -0.62 -0.65 -0.64 -0.68 -0.69 -0.74 -0.75 -0.78 -0.76 -0.79 -0.81 -0.84 -0.86 -0.89 -0.87 -0.89 -0.91 -1.00 -0.97 -1.00 -0.94 -0.95 -0.99 -1.02 -0.97 -0.97 -1.00
Accumulated other comprehensive loss -10.34 -10.08 -10.27 -10.11 -10.23 -10.62 -11.02 -10.40 -11.19 -11.17 -11.75 -11.52 -13.26 -12.56 -13.25 -13.39 -13.42 -13.37 -13.41 -12.98 -12.30 -12.25 -12.78 -12.47 -11.17 -11.19 -11.63
Treasury stock -110.51 -109.26 -106.93 -107.37 -108.47 -109.60 -109.39 -105.27 -101.71 -100.10 -97.97 -96.37 -96.03 -91.23 -89.07 -87.47 -89.26 -94.66 -89.88 -87.24 -81.76 -80.43 -84.39 -83.86 -78.73 -76.69 -77.79
Retained earnings 102.96 100.75 98.30 97.80 97.69 98.42 98.18 95.92 92.87 90.92 90.55 89.16 90.49 86.89 85.52 83.05 83.90 88.09 84.72 82.47 83.92 81.80 84.29 83.38 79.30 77.29 79.12
Shareholders’ equity attributable to Procter & Gamble 41.86% 40.21% 38.92% 38.71% 37.66% 37.76% 37.90% 39.75% 37.83% 36.75% 38.53% 38.87% 39.90% 40.11% 40.19% 38.54% 38.41% 40.76% 40.84% 41.00% 45.26% 43.65% 44.10% 44.20% 43.67% 42.73% 44.62%
Noncontrolling interest 0.23 0.24 0.26 0.24 0.23 0.23 0.22 0.23 0.22 0.23 0.25 0.23 0.28 0.30 0.33 0.30 0.34 0.33 0.36 0.33 0.39 0.37 0.23 0.50 0.51 0.48 0.49
Total shareholders’ equity 42.09% 40.45% 39.19% 38.95% 37.90% 37.99% 38.13% 39.98% 38.05% 36.97% 38.78% 39.10% 40.18% 40.41% 40.51% 38.84% 38.75% 41.09% 41.19% 41.34% 45.66% 44.02% 44.33% 44.70% 44.18% 43.21% 45.11%
Total liabilities and shareholders’ 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% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00%

Based on: 10-Q (reporting date: 2024-03-31), 10-Q (reporting date: 2023-12-31), 10-Q (reporting date: 2023-09-30), 10-K (reporting date: 2023-06-30), 10-Q (reporting date: 2023-03-31), 10-Q (reporting date: 2022-12-31), 10-Q (reporting date: 2022-09-30), 10-K (reporting date: 2022-06-30), 10-Q (reporting date: 2022-03-31), 10-Q (reporting date: 2021-12-31), 10-Q (reporting date: 2021-09-30), 10-K (reporting date: 2021-06-30), 10-Q (reporting date: 2021-03-31), 10-Q (reporting date: 2020-12-31), 10-Q (reporting date: 2020-09-30), 10-K (reporting date: 2020-06-30), 10-Q (reporting date: 2020-03-31), 10-Q (reporting date: 2019-12-31), 10-Q (reporting date: 2019-09-30), 10-K (reporting date: 2019-06-30), 10-Q (reporting date: 2019-03-31), 10-Q (reporting date: 2018-12-31), 10-Q (reporting date: 2018-09-30), 10-K (reporting date: 2018-06-30), 10-Q (reporting date: 2018-03-31), 10-Q (reporting date: 2017-12-31), 10-Q (reporting date: 2017-09-30).

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. Procter & Gamble Co. current liabilities as a percentage of total liabilities and shareholders’ equity decreased from Q1 2024 to Q2 2024 and from Q2 2024 to Q3 2024.
Noncurrent liabilities Amount of obligation due after one year or beyond the normal operating cycle, if longer. Procter & Gamble Co. noncurrent liabilities as a percentage of total liabilities and shareholders’ equity decreased from Q1 2024 to Q2 2024 but then increased from Q2 2024 to Q3 2024 exceeding Q1 2024 level.
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. Procter & Gamble Co. total liabilities as a percentage of total liabilities and shareholders’ equity decreased from Q1 2024 to Q2 2024 and from Q2 2024 to Q3 2024.
Shareholders’ equity attributable to Procter & Gamble 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. Procter & Gamble Co. shareholders’ equity attributable to Procter & Gamble as a percentage of total liabilities and shareholders’ equity increased from Q1 2024 to Q2 2024 and from Q2 2024 to Q3 2024.