Common-Size Balance Sheet: Liabilities and Stockholders’ Equity
Quarterly Data
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- Balance Sheet: Assets
- Common-Size Balance Sheet: Assets
- Analysis of Liquidity Ratios
- Analysis of Long-term (Investment) Activity Ratios
- Analysis of Reportable Segments
- Enterprise Value to FCFF (EV/FCFF)
- Price to FCFE (P/FCFE)
- Return on Assets (ROA) since 2005
- Price to Earnings (P/E) since 2005
- Price to Operating Profit (P/OP) since 2005
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Starbucks Corp., common-size consolidated balance sheet: liabilities and stockholders’ equity (quarterly data)
Based on: 10-Q (reporting date: 2025-12-28), 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).
The composition of liabilities and stockholders’ equity exhibited several notable trends over the observed period. Current liabilities consistently represented a significant portion of the total, generally ranging between 25% and 33%. Long-term liabilities, excluding current portions, also constituted a substantial component, typically between 43% and 53%. Shareholders’ deficit remained a consistent negative value throughout the period, indicating accumulated losses exceeding equity contributions, and generally ranged between -17% and -31% of total liabilities and deficit. The proportion of stored value card liability and deferred revenue showed an increasing trend over the period, while the proportion of retained deficit showed a decreasing trend.
- Current Liabilities
- Current liabilities initially decreased from 31.28% in December 2019 to a low of 25.01% in September 2020, before fluctuating and increasing to 33.11% in March 2022. A slight decrease was observed through September 2024 (30.49%), followed by an increase to 32.97% in December 2024. The composition within current liabilities shifted, with accounts payable and accrued liabilities generally increasing as a percentage of the total, while short-term debt fluctuated and generally decreased.
- Long-Term Liabilities
- Long-term liabilities, excluding current portions, demonstrated relative stability, generally fluctuating between 43% and 53%. A peak was observed in March 2024 at 52.95%. Operating lease liabilities, excluding current portions, remained a substantial portion of long-term liabilities, consistently around 25-28%. Deferred revenue also consistently represented a significant portion, generally between 17% and 24%.
- Shareholders’ Equity
- The shareholders’ deficit consistently represented a negative portion of total liabilities and deficit, indicating a net loss position. The deficit showed a slight improvement, moving from -24.38% in December 2019 to -16.93% in September 2021, before fluctuating and increasing to -26.03% in December 2025. Additional paid-in capital remained a small positive percentage, while accumulated other comprehensive income (loss) fluctuated around zero, generally negative.
- Stored Value Card Liability and Deferred Revenue
- The percentage of total liabilities and deficit represented by stored value card liability and current portion of deferred revenue increased from 6.11% in December 2019 to 7.07% in July 2022, then decreased to 5.68% in April 2022, and ultimately reached 6.58% in December 2025. This suggests a growing reliance on customer prepayments and deferred revenue recognition.
- Debt Composition
- Short-term debt exhibited volatility, peaking at 4.03% in March 2020 and generally declining to low levels by late 2023 and early 2024. Current portion of long-term debt also showed fluctuations, with a notable increase in March 2022 (6.89%) and again in January 2023 (7.11%). The proportion of liabilities held for sale was negligible until December 2025, when it reached 5.44%.
Overall, the liability structure remained relatively stable, with current and long-term liabilities consistently representing the majority of the financing. The slight improvement in the shareholders’ deficit suggests some recovery in equity, but the company continued to operate with a net loss position as reflected in the deficit. The increasing trend in stored value card liability and deferred revenue warrants attention as it may indicate a shift in revenue recognition patterns.