Common-Size Balance Sheet: Assets
Quarterly Data
Paying user area
Try for free
PepsiCo Inc. pages available for free this week:
- Balance Sheet: Liabilities and Stockholders’ Equity
- Common-Size Income Statement
- Analysis of Long-term (Investment) Activity Ratios
- Common Stock Valuation Ratios
- Enterprise Value to FCFF (EV/FCFF)
- Capital Asset Pricing Model (CAPM)
- Return on Assets (ROA) since 2005
- Current Ratio since 2005
- Debt to Equity since 2005
- Price to Earnings (P/E) since 2005
The data is hidden behind: . Unhide it.
Get full access to the entire website from $10.42/mo, or
get 1-month access to PepsiCo Inc. for $24.99.
This is a one-time payment. There is no automatic renewal.
We accept:
PepsiCo Inc., common-size consolidated balance sheet: assets (quarterly data)
Based on: 10-Q (reporting date: 2026-03-21), 10-K (reporting date: 2025-12-27), 10-Q (reporting date: 2025-09-06), 10-Q (reporting date: 2025-06-14), 10-Q (reporting date: 2025-03-22), 10-K (reporting date: 2024-12-28), 10-Q (reporting date: 2024-09-07), 10-Q (reporting date: 2024-06-15), 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).
The composition of assets for the analyzed entity exhibits several notable trends over the observed period. Current assets generally represent between 23% and 29% of total assets, with a noticeable increase towards the end of the period. Noncurrent assets consistently comprise the majority of the asset base, fluctuating between approximately 71% and 77%. Within these broad categories, specific asset items demonstrate distinct patterns.
- Liquidity and Current Assets
- Cash and cash equivalents demonstrate variability, peaking around 10% of total assets in late 2023 and early 2024, before decreasing to around 7-9% in subsequent periods. Short-term investments remain a relatively small portion of total assets, generally below 1%. Accounts and notes receivable consistently represent a significant portion of current assets, ranging from approximately 10% to nearly 12%, with a slight upward trend in the latter half of the observed period. Inventories also constitute a substantial portion of current assets, fluctuating between roughly 5% and 6%. Prepaid expenses and other current assets remain relatively stable, generally between 1% and 1.5%. Overall, current assets increased as a percentage of total assets in the latter half of the period, suggesting a potential shift in working capital management or increased short-term liquidity.
- Long-Term Assets
- Property, plant, and equipment (net of accumulated depreciation) consistently represents a significant portion of the asset base, fluctuating between approximately 23% and 28%. Accumulated depreciation consistently offsets a substantial portion of the gross property, plant, and equipment value, remaining around -27% to -29%. Amortizable intangible assets, net, remain relatively stable, generally between 1% and 1.5%. Goodwill and other indefinite-lived intangible assets together represent a substantial portion of total assets, consistently around 30-40%, with a gradual decline observed over the period. Investments in noncontrolled affiliates fluctuate between approximately 2% and 4%. Deferred income taxes remain relatively stable, generally between 4% and 5%. Other assets show an increasing trend, rising from around 3.8% to over 8% in the final periods.
The decline in the percentage of goodwill and other indefinite-lived intangible assets, coupled with the increase in other assets, suggests a potential restructuring of the asset portfolio. The increase in current assets, particularly accounts receivable and inventories, warrants further investigation to determine if it reflects increased sales activity or potential inefficiencies in working capital management. The relatively stable proportion of property, plant, and equipment indicates consistent investment in long-term productive capacity.
- Assets Held for Sale
- Assets held for sale represent approximately 2% of total assets during a limited period in late 2021, suggesting a potential divestiture activity during that time. This item is absent in subsequent periods.