Stock Analysis on Net
Stock Analysis on Net

Coca-Cola Co. (NYSE:KO)

Common-Size Balance Sheet: Liabilities and Stockholders’ Equity
Quarterly Data

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Coca-Cola Co., common-size consolidated balance sheet: liabilities and stockholders’ equity (quarterly data)

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Jun 26, 2020 Mar 27, 2020 Dec 31, 2019 Sep 27, 2019 Jun 28, 2019 Mar 29, 2019 Dec 31, 2018 Sep 28, 2018 Jun 29, 2018 Mar 30, 2018 Dec 31, 2017 Sep 29, 2017 Jun 30, 2017 Mar 31, 2017 Dec 31, 2016 Sep 30, 2016 Jul 1, 2016 Apr 1, 2016 Dec 31, 2015 Oct 2, 2015 Jul 3, 2015 Apr 3, 2015
Accounts payable and accrued expenses 12.32 13.44 13.10 14.56 14.24 12.44 10.73 11.88 12.10 10.95 9.95 11.28 11.37 11.24 10.87 11.87 10.88 10.55 10.72 10.62 10.69 9.73
Loans and notes payable 9.95 14.53 12.73 12.55 14.48 13.10 15.86 14.93 16.42 15.85 15.02 14.80 15.75 15.05 14.32 12.87 14.77 16.31 14.57 18.86 17.43 15.80
Current maturities of long-term debt 5.47 6.00 4.92 0.56 3.05 3.73 6.00 7.30 4.49 4.68 3.75 3.57 3.82 2.40 4.04 3.70 5.20 5.43 2.97 2.89 2.17 2.24
Accrued income taxes 0.61 0.49 0.48 1.04 0.87 0.29 0.45 0.36 0.40 0.62 0.47 0.39 0.39 0.29 0.35 0.42 0.40 0.30 0.37 0.41 0.47 0.76
Liabilities held for sale 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.04 0.04 0.48 0.31 2.44 0.81 0.73 0.15 1.36 1.26 1.13 0.09 0.17
Liabilities held for sale, discontinued operations 0.00 0.00 0.00 0.00 0.00 2.08 2.07 1.71 1.63 1.60 1.70 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Current liabilities 28.35% 34.46% 31.23% 28.71% 32.65% 31.63% 35.12% 36.18% 35.05% 33.75% 30.94% 30.53% 31.63% 31.42% 30.40% 29.59% 31.40% 33.95% 29.89% 33.92% 30.85% 28.70%
Long-term debt, excluding current maturities 39.85 33.07 31.85 35.47 32.55 33.28 30.48 29.38 31.32 31.94 35.48 35.87 34.89 34.58 34.01 33.71 31.09 29.57 31.53 27.90 27.77 28.66
Other liabilities 9.46 9.39 9.85 9.22 9.26 9.73 9.18 8.34 8.22 8.66 9.13 4.36 4.49 4.43 4.68 4.24 4.21 4.19 4.77 4.51 4.58 4.72
Deferred income tax liabilities 2.08 1.97 2.64 2.95 2.99 2.95 2.32 2.88 2.89 2.48 2.87 4.76 4.75 4.28 4.30 4.52 4.78 4.75 5.21 5.43 6.18 5.97
Noncurrent liabilities 51.38% 44.44% 44.35% 47.64% 44.80% 45.96% 41.98% 40.60% 42.44% 43.08% 47.47% 45.00% 44.13% 43.29% 42.99% 42.47% 40.08% 38.51% 41.51% 37.84% 38.54% 39.35%
Total liabilities 79.73% 78.90% 75.58% 76.34% 77.45% 77.58% 77.10% 76.77% 77.48% 76.83% 78.41% 75.53% 75.77% 74.71% 73.39% 72.06% 71.48% 72.47% 71.40% 71.76% 69.38% 68.05%
Common stock, $0.25 par value 1.86 1.87 2.04 2.01 1.96 1.99 2.11 2.03 1.96 1.89 2.00 1.94 1.93 1.93 2.02 1.87 1.87 1.93 1.95 1.89 1.88 1.93
Capital surplus 18.34 18.41 19.86 19.49 18.70 18.76 19.85 18.72 17.99 17.16 18.05 17.34 16.98 16.66 17.18 15.84 15.63 15.90 15.56 14.75 14.42 14.68
Reinvested earnings 70.64 71.13 76.24 74.89 71.78 72.11 75.99 73.70 71.22 67.70 68.75 71.55 71.19 71.38 75.06 70.75 71.12 71.21 72.17 70.11 69.70 69.79
Accumulated other comprehensive loss -17.38 -16.70 -15.68 -15.68 -14.42 -13.95 -15.40 -13.89 -13.14 -10.76 -11.72 -10.87 -11.51 -11.19 -12.84 -10.87 -10.79 -11.82 -11.29 -11.63 -9.34 -7.77
Treasury stock, at cost -54.99 -55.41 -60.48 -59.32 -57.82 -58.84 -62.15 -59.53 -57.58 -54.96 -57.66 -55.52 -54.45 -53.70 -54.99 -49.84 -49.53 -49.91 -50.02 -47.12 -46.28 -46.96
Equity attributable to shareowners of The Coca-Cola Company 18.46% 19.31% 21.97% 21.40% 20.20% 20.07% 20.41% 21.02% 20.45% 21.02% 19.42% 24.44% 24.14% 25.08% 26.43% 27.76% 28.31% 27.30% 28.36% 28.01% 30.38% 31.68%
Equity attributable to noncontrolling interests 1.80 1.78 2.45 2.25 2.35 2.34 2.50 2.20 2.07 2.15 2.17 0.04 0.10 0.21 0.18 0.18 0.21 0.24 0.23 0.23 0.24 0.26
Total equity 20.27% 21.10% 24.42% 23.66% 22.55% 22.42% 22.90% 23.23% 22.52% 23.17% 21.59% 24.47% 24.23% 25.29% 26.61% 27.94% 28.52% 27.53% 28.60% 28.24% 30.62% 31.95%
Total liabilities and equity 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00%

Based on: 10-Q (filing date: 2020-07-22), 10-Q (filing date: 2020-04-24), 10-K (filing date: 2020-02-24), 10-Q (filing date: 2019-10-24), 10-Q (filing date: 2019-07-25), 10-Q (filing date: 2019-04-25), 10-K (filing date: 2019-02-21), 10-Q (filing date: 2018-10-30), 10-Q (filing date: 2018-07-26), 10-Q (filing date: 2018-05-01), 10-K (filing date: 2018-02-23), 10-Q (filing date: 2017-10-26), 10-Q (filing date: 2017-07-27), 10-Q (filing date: 2017-04-27), 10-K (filing date: 2017-02-24), 10-Q (filing date: 2016-10-27), 10-Q (filing date: 2016-07-28), 10-Q (filing date: 2016-04-28), 10-K (filing date: 2016-02-25), 10-Q (filing date: 2015-10-28), 10-Q (filing date: 2015-07-29), 10-Q (filing date: 2015-04-30).

Balance sheet 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 Q4 2019 to Q1 2020 but then decreased significantly from Q1 2020 to Q2 2020.
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 Q4 2019 to Q1 2020 and from Q1 2020 to Q2 2020.
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 Q4 2019 to Q1 2020 and from Q1 2020 to Q2 2020.
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 decreased from Q4 2019 to Q1 2020 and from Q1 2020 to Q2 2020.