Microsoft Excel LibreOffice Calc

Coca-Cola Co. (KO)


Common-Size Statement of Financial Position, Liabilities and Stockholders’ Equity

Difficulty: Beginner

Coca-Cola Co., Common-Size Consolidated Statement of Financial Position, Liabilities and Stockholders’ Equity

Microsoft Excel LibreOffice Calc
Dec 31, 2018 Dec 31, 2017 Dec 31, 2016 Dec 31, 2015 Dec 31, 2014
Accrued marketing 2.15 2.40 2.50 2.43 2.29
Trade accounts payable 3.00 2.60 3.07 3.10 2.27
Other accrued expenses 4.03 3.49 2.97 2.70 2.97
Accrued compensation 1.07 0.97 0.98 1.04 1.08
Deferred tax liabilities 0.00 0.00 0.79 0.82 0.49
Sales, payroll and other taxes 0.38 0.39 0.43 0.49 0.56
Container deposits 0.10 0.09 0.12 0.14 0.38
Accounts payable and accrued expenses 10.73% 9.95% 10.87% 10.72% 10.03%
Loans and notes payable 15.86 15.02 14.32 14.57 20.79
Current maturities of long-term debt 6.00 3.75 4.04 2.97 3.86
Accrued income taxes 0.45 0.47 0.35 0.37 0.43
Liabilities held for sale 0.00 0.04 0.81 1.26 0.06
Liabilities held for sale, discontinued operations 2.07 1.70 0.00 0.00 0.00
Current liabilities 35.12% 30.94% 30.40% 29.89% 35.18%
Long-term debt, excluding current maturities 30.48 35.48 34.01 31.53 20.72
Other liabilities 9.18 9.13 4.68 4.77 4.77
Deferred income tax liabilities 2.32 2.87 4.30 5.21 6.12
Noncurrent liabilities 41.98% 47.47% 42.99% 41.51% 31.61%
Total liabilities 77.10% 78.41% 73.39% 71.40% 66.79%
Common stock, $0.25 par value 2.11 2.00 2.02 1.95 1.91
Capital surplus 19.85 18.05 17.18 15.56 14.29
Reinvested earnings 75.99 68.75 75.06 72.17 68.90
Accumulated other comprehensive loss -15.40 -11.72 -12.84 -11.29 -6.28
Treasury stock, at cost -62.15 -57.66 -54.99 -50.02 -45.89
Equity attributable to shareowners of The Coca-Cola Company 20.41% 19.42% 26.43% 28.36% 32.95%
Equity attributable to noncontrolling interests 2.50 2.17 0.18 0.23 0.26
Total equity 22.90% 21.59% 26.61% 28.60% 33.21%
Total liabilities and equity 100.00% 100.00% 100.00% 100.00% 100.00%

Based on: 10-K (filing date: 2019-02-21), 10-K (filing date: 2018-02-23), 10-K (filing date: 2017-02-24), 10-K (filing date: 2016-02-25), 10-K (filing date: 2015-02-25).

Item Description The company
Current liabilities Total obligations incurred as part of normal operations that are expected to be paid during the following twelve months or within one business cycle, if longer. Coca-Cola Co.’s current liabilities as a percentage of total liabilities and equity increased from 2016 to 2017 and from 2017 to 2018.
Noncurrent liabilities Amount of obligation due after one year or beyond the normal operating cycle, if longer. Coca-Cola Co.’s noncurrent liabilities as a percentage of total liabilities and equity increased from 2016 to 2017 but then declined significantly from 2017 to 2018.
Total liabilities Sum of the carrying amounts as of the balance sheet date of all liabilities that are recognized. Liabilities are probable future sacrifices of economic benefits arising from present obligations of an entity to transfer assets or provide services to other entities in the future. Coca-Cola Co.’s total liabilities as a percentage of total liabilities and equity increased from 2016 to 2017 but then slightly declined from 2017 to 2018.
Equity attributable to shareowners of The Coca-Cola Company Total of all stockholders’ equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity’s stockholders’ equity attributable to the parent excludes the amount of stockholders’ equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity. Coca-Cola Co.’s equity attributable to shareowners of The Coca-Cola Company as a percentage of total liabilities and equity declined from 2016 to 2017 but then slightly increased from 2017 to 2018.