Balance Sheet: Assets
Quarterly Data
The balance sheet provides creditors, investors, and analysts with information on company resources (assets) and its sources of capital (its equity and liabilities). It normally also provides information about the future earnings capacity of a company assets as well as an indication of cash flows that may come from receivables and inventories.
Assets are resources controlled by the company as a result of past events and from which future economic benefits are expected to flow to the entity.
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PepsiCo Inc. pages available for free this week:
- Common-Size Income Statement
- Analysis of Long-term (Investment) Activity Ratios
- Price to FCFE (P/FCFE)
- Capital Asset Pricing Model (CAPM)
- Present Value of Free Cash Flow to Equity (FCFE)
- Net Profit Margin since 2005
- Return on Equity (ROE) since 2005
- Return on Assets (ROA) since 2005
- Price to Sales (P/S) since 2005
- Analysis of Revenues
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PepsiCo Inc., consolidated balance sheet: assets (quarterly data)
US$ in millions
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).
The financial data reveals several noteworthy trends over the analyzed periods. Cash and cash equivalents exhibit considerable volatility, with a general decline from early 2020 through mid-2023, followed by a marked increase in late 2023, and another declining trend thereafter. Short-term investments remain relatively low and fluctuate without a clear sustained trend.
Accounts and notes receivable demonstrate a steady upward movement, indicating a consistent increase in amounts owed to the company over time, which may reflect growing sales or extended credit terms. Inventories, comprising raw materials and packaging, work-in-process, and finished goods, show an overall increasing trend. Raw materials and packaging steadily rise, while work-in-process fluctuates but remains relatively stable at lower levels. Finished goods inventories increase significantly across the periods, suggesting accumulation of stock or preparation for higher demand.
Prepaid expenses and other current assets vary, generally rising with some fluctuations, which may relate to seasonal prepayments or changes in operational expenses. Assets held for sale appear only in limited periods around late 2020, suggesting disposal or reclassification activity during that time.
Current assets demonstrate moderate fluctuations, with a general pattern of increase, though the values at certain points show declines possibly related to cash decreases. Property, plant, and equipment (PPE) in gross terms show consistent growth, indicative of ongoing capital investment. Accumulated depreciation increases steadily, consistent with aging assets and periodic depreciation charges. The net PPE figures parallel this growth trend, supporting expansion or modernization of operational capacity.
Intangible assets, including amortizable and indefinite-lived components such as goodwill, experience some fluctuations but generally trend downward for amortizable assets, while goodwill shows slight variability with a moderate long-term decline followed by an uptick in recent periods. This pattern may reflect amortization and impairment activity balanced against acquisitions or revaluations.
Investments in noncontrolled affiliates exhibit decline over time with some recovery attempts, potentially reflecting changes in strategic ownership or valuation adjustments. Deferred income taxes remain relatively stable, indicating consistent tax-related accounting over the periods. Other assets show a marked upward trajectory, contributing to overall noncurrent asset growth.
Noncurrent assets maintain a relatively stable but slightly increasing trend, supporting asset base expansion. Total assets follow a similar pattern, rising steadily but with periods of modest reduction, indicating occasional asset disposals or reclassifications.
In summary, the data displays a company with ongoing asset growth, particularly in fixed assets and inventories, alongside fluctuating liquidity levels. The increase in accounts receivable alongside inventories may point to growing business activity, accompanied by careful asset management as evidenced by the steady increase in depreciation and general stability of intangible assets. Variations in cash positions suggest periodic changes in operational cash flow or financing activities.