Common-Size Balance Sheet: Assets
Quarterly Data
Paying user area
Try for free
PepsiCo Inc. pages available for free this week:
- Statement of Comprehensive Income
- Analysis of Long-term (Investment) Activity Ratios
- Analysis of Reportable Segments
- Analysis of Geographic Areas
- Enterprise Value to FCFF (EV/FCFF)
- Capital Asset Pricing Model (CAPM)
- Operating Profit Margin 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: 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), 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).
- Cash and Cash Equivalents
- The proportion of cash and cash equivalents relative to total assets declined from 13.04% in early 2020 to a trough near 5.13%-5.37% in 2022, indicating reduced liquidity during this period. Subsequently, it rose significantly in 2023, peaking above 10%, before gradually declining again towards 7.24% by mid-2025, reflecting fluctuating liquidity management over the timeframe.
- Short-term Investments
- This category remained consistently low, fluctuating mostly below 0.5%, with intermittent increases peaking at 0.77% in mid-2025. The overall trend suggests cautious investment in liquid short-term securities.
- Accounts and Notes Receivable
- The receivables portion showed a gradual increase, rising from approximately 9.97% in early 2020 to near 11.76% by mid-2025. This indicates a slight growth in credit extended or delayed collections relative to assets, possibly reflective of sales growth or extended payment terms.
- Inventories
- Inventories as a percentage of total assets increased moderately, from around 4.23% in early 2020 to over 6% in several quarters within 2023 and 2025. Finished goods specifically exhibited a similar pattern of growth, suggesting incremental buildup in stockholdings, potentially to support sales or buffer supply chain risks.
- Prepaid Expenses and Other Current Assets
- This category fluctuated between 0.79% and 1.35%, without a clear long-term trend. The variability indicates operational and timing differences in prepaid items, without significant structural changes.
- Current Assets
- The share of current assets relative to total assets generally decreased from approximately 28.5% in early 2020 to around 24%-26% range throughout subsequent years. This points to a modest shift towards a relatively higher composition of non-current assets.
- Property, Plant, and Equipment (Gross and Net)
- The gross property, plant, and equipment consistently represented about 50%-56% of total assets, showing a generally stable but gradually increasing investment in fixed assets. Accumulated depreciation slightly increased in absolute magnitude but remained steady as a proportion of total assets near 27%-28%, reflecting ongoing asset aging and usage. Net property, plant, and equipment fluctuated but showed a rising trend from 22.31% in early 2020 to above 27% by mid-2025, indicating sustained capital expenditure and asset retention.
- Intangible Assets
- Amortizable intangible assets decreased modestly from about 1.7% to around 1.24% by mid-2025, suggesting amortization exceeded new acquisitions. Goodwill maintained a fairly stable range near 18%-20%, with a slight downward drift in 2023 and thereafter, indicating limited impairment or disposals. Other indefinite-lived intangibles declined steadily from approximately 19% to about 13.5% by mid-2025, reflecting possible write-downs or reclassifications. Overall intangible assets as a proportion of total assets diminished from approximately 37% to near 33%, signaling a structural reduction in intangible asset weight within the asset base.
- Investments in Noncontrolled Affiliates
- These investments experienced a decline from about 3.2% to under 2% by mid-2025, indicating a decrease in equity stakes or fair value adjustments over time.
- Deferred Income Taxes
- Deferred tax assets showed a slight downward trend, reducing from about 5.1% to just above 4% by mid-2025, suggesting changes in tax position or timing differences.
- Other Assets
- This category increased from roughly 3.9% to over 7% by mid-2025, indicating growth in miscellaneous long-term assets, possibly including long-term receivables or advances.
- Noncurrent Assets
- The overall share of noncurrent assets stayed consistently high, around 70% to 76%, with slight fluctuations. There was a mild decline in 2023 but generally stable investment in long-term asset components throughout the period.
- Total Assets
- This remained constant at 100%, serving as the baseline for all proportions outlined.