Common-Size Balance Sheet: Liabilities and Stockholders’ Equity
Quarterly Data
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- Income Statement
- Statement of Comprehensive Income
- Analysis of Profitability Ratios
- Analysis of Long-term (Investment) Activity Ratios
- Analysis of Geographic Areas
- Selected Financial Data since 2005
- Price to Earnings (P/E) since 2005
- Price to Sales (P/S) since 2005
- Analysis of Revenues
- Aggregate Accruals
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Starbucks Corp., common-size consolidated balance sheet: liabilities and stockholders’ equity (quarterly data)
Based on: 10-K (reporting date: 2025-09-28), 10-Q (reporting date: 2025-06-29), 10-Q (reporting date: 2025-03-30), 10-Q (reporting date: 2024-12-29), 10-K (reporting date: 2024-09-29), 10-Q (reporting date: 2024-06-30), 10-Q (reporting date: 2024-03-31), 10-Q (reporting date: 2023-12-31), 10-K (reporting date: 2023-10-01), 10-Q (reporting date: 2023-07-02), 10-Q (reporting date: 2023-04-02), 10-Q (reporting date: 2023-01-01), 10-K (reporting date: 2022-10-02), 10-Q (reporting date: 2022-07-03), 10-Q (reporting date: 2022-04-03), 10-Q (reporting date: 2022-01-02), 10-K (reporting date: 2021-10-03), 10-Q (reporting date: 2021-06-27), 10-Q (reporting date: 2021-03-28), 10-Q (reporting date: 2020-12-27), 10-K (reporting date: 2020-09-27), 10-Q (reporting date: 2020-06-28), 10-Q (reporting date: 2020-03-29), 10-Q (reporting date: 2019-12-29).
- Accounts payable
- The proportion of accounts payable relative to total liabilities and deficit increased steadily from 3.91% at the end of 2019 to a peak of 6.05% in March 2025, then slightly declined to around 5.7% by the end of September 2025. This indicates a growing reliance on accounts payable over time.
- Accrued liabilities
- There was a notable decrease in accrued liabilities from 11% at the end of 2019 to around 4.29% by September 2020. After this, the percentage generally increased and stabilized around the 6.5%-7.5% range, showing some recovery and consistent accrual practices.
- Accrued payroll and benefits
- This category displayed a gradual increase from just above 2% in late 2019 to 3.42% by September 2025, with fluctuations. This trend implies a mild growth in accrued payroll obligations relative to total liabilities and deficit.
- Current portion of operating lease liability
- The current portion of operating lease liability remained relatively stable, fluctuating narrowly between 3.99% and 4.89%, reflecting consistent short-term lease obligations as a portion of total liabilities and deficit.
- Stored value card liability and current portion of deferred revenue
- This liability segment showed variability, dipping below 5% in mid-2020, then rising to peaks above 7.5% periodically, suggesting variation in deferred revenue and stored card usage but with an overall moderate upward bias during the period.
- Short-term debt
- Short-term debt fluctuated considerably, peaking around 4% in early 2020, then mostly declining and becoming negligible or missing in the later periods, indicating a decrease in reliance on short-term borrowings.
- Current portion of long-term debt
- This metric showed volatility, featuring spikes above 6% in early 2022 and late 2024, but with gaps in reporting in some periods. Such movements suggest episodic repayments or refinancings of long-term debt maturing shortly.
- Current liabilities
- Current liabilities as a percentage of total liabilities and deficit showed initial decline from 31.28% in late 2019 to around 25% by late 2020, then oscillated mostly within 25% to 33%. This reflects some variability in short-term obligations over the observed periods.
- Long-term debt, excluding current portion
- Long-term debt excluding the current portion increased from about 38% at the end of 2019 to around 50% mid-2020, followed by a reduction and renewed fluctuations between 42% and 52%. This indicates a significant and variable portion of liabilities is tied up in long-term debt commitments.
- Operating lease liability, excluding current portion
- The non-current operating lease liabilities stayed relatively steady between roughly 24.6% and 28.3%, indicating stable long-term lease commitments over the timeline.
- Deferred revenue
- Deferred revenue consistently declined over the period from approximately 24.3% to below 18%, signifying a decrease in unearned revenues relative to total liabilities and deficit.
- Other long-term liabilities
- Other long-term liabilities experienced minor fluctuations within a narrow band around 1.6% to 3.2%, showing no major shifts in this category.
- Long-term liabilities
- The aggregate long-term liabilities percentage grew over time, with figures exceeding 100% in some quarters due to the accounting structure involving deficit components, but generally trending around 90% to 104%, suggesting long-term obligations are the dominant component of total liabilities.
- Total liabilities
- Total liabilities remained relatively stable as a portion of total liabilities and deficit, fluctuating narrowly in the 120%-130% range throughout the timeline, indicating that liabilities represent a substantial majority of the company's financing structure.
- Common stock; $0.001 par value
- This item showed no change, consistently remaining at 0%, indicating minimal impact on overall liabilities and deficit as measured.
- Additional paid-in capital
- Additional paid-in capital as a share of total liabilities and deficit had minor fluctuations, rising from near zero to above 2.4% at points, then stabilizing around 1% to 2%, reflecting moderate equity contributions relative to liabilities.
- Retained deficit
- The retained deficit remained a substantial negative component, deepening from about -23% in late 2019 to nearly -31% in early 2022, before improving somewhat toward -22.8% by mid-2025, reflecting ongoing accumulated losses or deficit reduction efforts.
- Accumulated other comprehensive income (loss)
- This financial element oscillated between negative and positive values, generally hovering near zero but trending more negative (around -2.7%) in some quarters, indicative of fluctuating unrealized gains or losses impacting overall deficit.
- Shareholders’ deficit
- The shareholders’ deficit mirrored retained deficit trends, deepening from about -24% to over -31% by late 2022, then recovering somewhat to around -23% to -25% in the latest quarters, highlighting persistent negative equity pressure.
- Noncontrolling interests
- Noncontrolling interests remained a negligible component, consistently close to zero, with slight positive or negative variances.
- Total deficit
- Total deficit followed the trends of retained earnings and shareholders' deficit, deepening early on and showing modest recovery starting in 2023, though remaining significantly negative throughout the entire timeline.
- Total liabilities and deficit
- By definition, total liabilities and deficit was constant at 100%, providing the base for all relative measurements and reaffirming the proportional analyses of all categories considered.