Common-Size Balance Sheet: Liabilities and Stockholders’ Equity
Quarterly Data
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Coca-Cola Co. pages available for free this week:
- Statement of Comprehensive Income
- Cash Flow Statement
- Common-Size Balance Sheet: Assets
- Analysis of Short-term (Operating) Activity Ratios
- Analysis of Long-term (Investment) Activity Ratios
- DuPont Analysis: Disaggregation of ROE, ROA, and Net Profit Margin
- Common Stock Valuation Ratios
- Operating Profit Margin since 2005
- Return on Assets (ROA) since 2005
- Current Ratio since 2005
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Coca-Cola Co., common-size consolidated balance sheet: liabilities and stockholders’ equity (quarterly data)
Based on: 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).
The composition of liabilities and stockholders’ equity exhibited several notable trends over the observed period, spanning from April 2021 to December 2025. Current liabilities generally increased as a percentage of total liabilities and equity, while the proportion of long-term debt fluctuated. Equity attributable to shareowners demonstrated an overall increasing trend, particularly towards the end of the period, while treasury stock represented a significant and consistently negative portion of equity.
- Current Liabilities
- Current liabilities, as a percentage of the total, generally trended upward, beginning at 18.32% in April 2021 and reaching a peak of 25.01% in September 2022. While experiencing some fluctuation, they remained elevated, concluding at 20.30% in December 2025. This suggests a potential increase in short-term financing needs or a shift in the timing of payments to suppliers and other creditors.
- Long-Term Debt
- Long-term debt, excluding current maturities, represented a substantial portion of the capital structure, consistently above 35%. It decreased from 44.64% in April 2021 to a low of 35.02% in September 2022, then increased to 42.14% in December 2022 before declining to 40.18% in December 2025. This indicates a dynamic approach to long-term financing, potentially influenced by interest rate environments and investment opportunities.
- Accounts Payable and Accrued Expenses
- Accounts payable and accrued expenses showed a consistent upward trend from 12.14% in April 2021 to 22.42% in September 2024, before decreasing to 14.13% in December 2025. This increase could be attributed to increased operational activity or changes in payment terms with suppliers. The subsequent decline suggests a potential normalization of these balances.
- Equity Composition
- Equity attributable to shareowners demonstrated a general upward trend, increasing from 22.62% in April 2021 to 30.69% in December 2025. Reinvested earnings consistently formed the largest component of equity, generally remaining above 70%. Treasury stock consistently represented a significant deduction from equity, fluctuating between approximately -54% and -57%, indicating substantial share repurchase activity. Accumulated other comprehensive loss also represented a negative component, though less substantial than treasury stock.
- Short-Term Debt Fluctuations
- Current maturities of long-term debt exhibited significant volatility. Starting at 3.20% in April 2021, it decreased substantially to 0.37% in July 2021, then increased again to 2.13% in September 2022, before declining to 1.48% in December 2025. This suggests active management of debt maturities and refinancing activities.
- Noncontrolling Interests
- Equity attributable to noncontrolling interests remained relatively stable for most of the period, generally between 1.5% and 2.2%. However, it increased to 1.90% in September 2025 and 2.01% in December 2025, potentially indicating changes in ownership structures or consolidation of subsidiaries.
Overall, the liability structure appears to be actively managed, with shifts between current and long-term obligations. Equity demonstrated a positive trend, driven primarily by reinvested earnings, although offset by significant treasury stock holdings. These trends suggest a financially stable entity with a dynamic capital structure.