Common-Size Balance Sheet: Liabilities and Stockholders’ Equity
Quarterly Data
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- Statement of Comprehensive Income
- Balance Sheet: Liabilities and Stockholders’ Equity
- Common-Size Income Statement
- Analysis of Solvency Ratios
- Analysis of Short-term (Operating) Activity Ratios
- Enterprise Value to EBITDA (EV/EBITDA)
- Capital Asset Pricing Model (CAPM)
- Operating Profit Margin since 2005
- Debt to Equity since 2005
- Total Asset Turnover since 2005
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PepsiCo Inc., common-size consolidated balance sheet: liabilities and stockholders’ equity (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).
- Short-term debt obligations
- The proportion of short-term debt obligations to total liabilities and equity exhibits fluctuations across the periods, generally ranging between approximately 3.29% and 11.44%. A notable decline is observed during late 2020 and early 2022, followed by a marked increase towards mid-2025, indicating variability in reliance on short-term debt financing.
- Accounts payable and other current liabilities
- This component consistently represents a substantial portion of total liabilities and equity, generally around 19% to 25%. A gradual upward trend is evident from mid-2020 through the end of the examined period, suggesting a modest increase in current liabilities related to operational activities.
- Liabilities held for sale
- These liabilities are reported only in late 2021, constituting less than 1% of total liabilities and equity, and are absent in other periods, implying a temporary reclassification or specific transactions during that time.
- Current liabilities
- Current liabilities as a percentage of total liabilities and equity show a steady increase overall, moving from about 25.96% in early 2020 to above 30% by mid-2025. This increase reflects a growing proportion of short-term obligations within the company's capital structure.
- Long-term debt obligations, excluding current maturities
- The share of long-term debt decreases modestly over the period, starting from 41.57% in early 2020 and moving down to around 37%–38% by mid-2025. This suggests a slight reduction in long-term debt relative to the total capitalization.
- Deferred income taxes
- The proportion attributable to deferred income taxes declines gradually over time, dropping from approximately 4.77% to under 3% by mid-2025. This decreasing trend may reflect changes in tax positions or adjustments in deferred tax accounting.
- Other liabilities
- Other liabilities show a downward trend, starting from around 11.76% and decreasing to roughly 7.56% by mid-2025, indicating a compression in this liability category relative to total capitalization.
- Noncurrent liabilities
- Noncurrent liabilities steadily decline as a percentage of total liabilities and equity, from about 58% in early 2020 to under 48% by mid-2025. The reduction mainly reflects decreases in long-term debt and other long-term obligations.
- Total liabilities
- Total liabilities maintain a relatively stable proportion of total capitalization, fluctuating between roughly 79.7% and 85.9%. A slight downward trend is noticeable from early 2022 onwards, signifying a moderate shift towards increased equity financing or other balance sheet changes.
- Common stock, par value
- The common stock portion remains negligible and stable, consistently around 0.02% to 0.03%, signifying minimal impact on overall capital structure from par value changes.
- Capital in excess of par value
- This equity component remains stable throughout the period, generally fluctuating narrowly between 4.08% and 4.48%, suggesting steady capital contributions beyond par value.
- Retained earnings
- Retained earnings display relatively minor variation, hovering approximately between 67.9% and 73.6%. There is a slight downward tendency after early 2023, indicating potential increased dividend payments or share repurchases affecting accumulated earnings.
- Accumulated other comprehensive loss
- Accumulated other comprehensive loss remains negative consistently, fluctuating between approximately -15% and -18%. Although there is some volatility, no clear directional trend is evident, reflecting ongoing valuation adjustments in comprehensive income components.
- Repurchased common stock, in excess of par value
- The proportion related to repurchased stock gradually decreases in negative magnitude from around -43.7% to approximately -39.3%, indicating a modest reduction in treasury stock or share buybacks over time.
- Total common shareholders’ equity
- Total common shareholders’ equity generally grows over the period from about 15.8% to near 19.5%, peaking around early 2022 before some slight declines later. This trend suggests an overall strengthening of the equity base relative to total capitalization.
- Noncontrolling interests
- The share of noncontrolling interests remains marginal but slightly increases, from roughly 0.11% to around 0.16%, indicating minor growth in minority ownership stakes within consolidated entities.
- Total equity
- Total equity, including common shareholders and noncontrolling interests, has an increasing trend from about 15.9% to a peak near 20.3% in early 2022, followed by a gradual decrease toward 17.6% by mid-2025. This suggests some fluctuations in the company’s equity financing levels, with a peak in equity proportion reached roughly at the start of 2022.
- Total liabilities and equity
- This remains constant at 100% throughout, serving as the denominator for all percentage-based components analyzed.