Common-Size Balance Sheet: Liabilities and Stockholders’ Equity
Quarterly Data
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PepsiCo Inc. pages available for free this week:
- Balance Sheet: Liabilities and Stockholders’ Equity
- Common-Size Income Statement
- Analysis of Liquidity Ratios
- Analysis of Long-term (Investment) Activity Ratios
- Enterprise Value to EBITDA (EV/EBITDA)
- Dividend Discount Model (DDM)
- Present Value of Free Cash Flow to Equity (FCFE)
- Selected Financial Data since 2005
- Price to Sales (P/S) since 2005
- Analysis of Revenues
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PepsiCo Inc., common-size consolidated balance sheet: liabilities and stockholders’ equity (quarterly data)
Based on: 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 relative to total liabilities and equity demonstrates fluctuating behavior. Starting at 6.91% in early 2020, the ratio decreased to a low of 3.29% in the third quarter of 2022 before rising again to 8.94% by the first quarter of 2025. This volatility suggests periodic adjustments in short-term borrowing or repayment strategies over the observed periods.
- Accounts payable and other current liabilities
- This category remained relatively stable with a generally upward trend over time. Starting near 19% in early 2020, it increased steadily to peak around 25.35% at the end of 2022. Thereafter, the ratio fluctuated mildly yet stayed above 22%, indicating a consistent level of operational payables and short-term obligations as a component of the financial structure.
- Current liabilities
- Current liabilities as a percentage of total liabilities and equity showed moderate variation, staying within a range of approximately 25% to 32%. The data indicate a general upward movement beginning around 25.96% in March 2020, peaking near 32.68% in September 2023, followed by slight fluctuations but remaining elevated above 30% through early 2025. This suggests an increasing relative emphasis on liabilities due within one year.
- Long-term debt obligations, excluding current maturities
- Long-term debt obligations exhibited a slight overall decline during the analyzed period. Initially recorded at over 41% in early 2020, the measure declined to a lower range near 35%-38% in subsequent years, demonstrating a gradual reduction in long-term debt relative to total liabilities and equity. Minor oscillations occur, but the overall trend reflects a modest decrease in reliance on long-term borrowings.
- Deferred income taxes
- The percentage representation of deferred income taxes remained relatively flat with a mild declining tendency. Starting around 4.77% in early 2020, it moderately declined to roughly 3.48% by early 2025. This pattern may illustrate diminishing deferred tax liabilities or adjustments in tax timing differences over time.
- Other liabilities
- Other liabilities showed a decreasing trend, contracting from approximately 11.76% in early 2020 to below 9% during the 2022-2025 period. Minor variations occurred, but overall, this indicates a reduction in miscellaneous liabilities relative to the total financial structure.
- Noncurrent liabilities
- Noncurrent liabilities as a whole declined gradually, moving from about 58% in early 2020 to roughly 50%-51% in recent periods. This contraction aligns with observed reductions in long-term debt and other noncurrent items, suggesting an overall decrease in noncurrent obligations relative to total liabilities and equity.
- Total liabilities
- Total liabilities steadily decreased as a proportion of total liabilities and equity, starting near 84% and falling to approximately 80%-82% in the later periods. This gradual decline points to a modest increase in equity financing or reductions in liabilities over the designated timeframe.
- Common stock, par value
- The proportion of common stock value remained almost constant, holding at approximately 0.02% throughout the entire time series. This indicates minimal changes in par value equity components.
- Capital in excess of par value
- Capital in excess of par value showed slight variability without a clear long-term trend, ranging between 4.13% and 4.48%. This implies stability in additional paid-in capital relative to total financial structure.
- Retained earnings
- Retained earnings formed the largest equity component and demonstrated a relatively stable pattern, fluctuating moderately between approximately 68% and 73%. Peaks were observed around early 2022 and late 2022, with some decline in mid-2023 followed by recovery. This stability suggests consistent accumulation of earnings or reinvestment over time.
- Accumulated other comprehensive loss
- Accumulated other comprehensive loss remained negative throughout, fluctuating around -16% to -17.7%. This persistent negative balance reflects ongoing losses in comprehensive income components such as foreign currency translations or unrealized losses, resulting in a drag on equity.
- Repurchased common stock, in excess of par value
- Repurchased common stock consistently represented a significant negative component of equity, staying between -40% and -43.7%. There was a slight trend toward reduction in magnitude after early 2023, possibly indicating a deceleration in share buyback activity or changes in treasury stock management.
- Total PepsiCo common shareholders’ equity
- Total common equity increased over the period from about 15.8% to a peak near 20% by late 2022, followed by mild fluctuations between 18% and 19.5% through early 2025. This shows a general strengthening of common shareholders' equity relative to total liabilities and equity, indicative of improved capital base or profitability.
- Noncontrolling interests
- Noncontrolling interests held steady at a very low level around 0.11% to 0.17%, indicating minimal impact on the overall equity composition.
- Total equity
- Total equity increased steadily from approximately 15.9% to just above 20% in early 2022, before settling around 18% to 19.7% through the end of the observed period. This pattern illustrates a moderate growth in equity financing relative to the total capital structure, contributing to a slight decline in overall leverage.
- Total liabilities and equity
- The sum of liabilities and equity consistently equaled 100%, confirming the proportional nature of the data.