Common-Size Balance Sheet: Assets
Quarterly Data
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- Common-Size Balance Sheet: Liabilities and Stockholders’ Equity
- Analysis of Liquidity Ratios
- Analysis of Short-term (Operating) Activity Ratios
- Common Stock Valuation Ratios
- Selected Financial Data since 2005
- Return on Equity (ROE) since 2005
- Debt to Equity since 2005
- Analysis of Revenues
- Analysis of Debt
- Aggregate Accruals
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Coca-Cola Co., common-size consolidated balance sheet: assets (quarterly data)
Based on: 10-Q (reporting date: 2026-04-03), 10-K (reporting date: 2025-12-31), 10-Q (reporting date: 2025-09-26), 10-Q (reporting date: 2025-06-27), 10-Q (reporting date: 2025-03-28), 10-K (reporting date: 2024-12-31), 10-Q (reporting date: 2024-09-27), 10-Q (reporting date: 2024-06-28), 10-Q (reporting date: 2024-03-29), 10-K (reporting date: 2023-12-31), 10-Q (reporting date: 2023-09-29), 10-Q (reporting date: 2023-06-30), 10-Q (reporting date: 2023-03-31), 10-K (reporting date: 2022-12-31), 10-Q (reporting date: 2022-09-30), 10-Q (reporting date: 2022-07-01), 10-Q (reporting date: 2022-04-01), 10-K (reporting date: 2021-12-31), 10-Q (reporting date: 2021-10-01), 10-Q (reporting date: 2021-07-02), 10-Q (reporting date: 2021-04-02).
An analysis of the common-size balance sheet reveals a gradual shift in the asset structure, characterized by an increase in the proportion of current assets and a corresponding decrease in noncurrent assets over the observed period. Current assets rose from 24.37% in April 2021 to 29.16% by April 2026, indicating a strategic move toward higher liquidity.
- Liquidity and Working Capital Trends
- Cash and cash equivalents have exhibited volatility, fluctuating between a low of 8.17% and a peak of 13.55% in June 2024. Short-term investments showed a significant spike in early 2024, reaching 4.79% in March before declining sharply to 0.49% by April 2026. Trade accounts receivable have generally trended downward, decreasing from 4.18% to 3.53%, suggesting improved collection efficiency or changes in credit terms. Inventories have seen a modest increase, rising from 3.73% to a peak of 5.02% in December 2024, before stabilizing around 4.54%.
- Intangible and Long-term Asset Composition
- Goodwill, previously a dominant component of the asset base, showed a notable decline from peaks above 20% to 14.79% by the end of the period. Trademarks with indefinite lives experienced a sharp increase between October and December 2021, jumping from 11.53% to 15.33%, followed by a gradual regression to 11.96%. Property, plant, and equipment have consistently decreased as a percentage of total assets, moving from 11.86% in April 2021 to 9.14% in April 2026, reflecting a reduction in the relative weight of physical capital.
- Strategic Asset Shifts and Other Noncurrent Items
- Equity method investments remained relatively stable, though they trended slightly downward from 21.07% to 19.58%. A significant shift is observed in other noncurrent assets, which remained under 9% for several years before increasing sharply to approximately 14% starting in September 2024. Furthermore, the emergence of assets held for sale in the final two quarters, representing approximately 5% of total assets, indicates a transition toward the divestiture of specific business segments or assets.
Overall, the asset profile demonstrates a transition from a heavy reliance on long-term intangible assets and fixed capital toward a more liquid position, complemented by a recent increase in assets designated for sale and other noncurrent holdings.