Stock Analysis on Net
Stock Analysis on Net

Diageo PLC (NYSE:DEO)

This company has been moved to the archive! The financial data has not been updated since August 12, 2014.

Common-Size Balance Sheet: Liabilities and Stockholders’ Equity

Diageo PLC, common-size consolidated balance sheet: liabilities and stockholders’ equity

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Jun 30, 2014 Jun 30, 2013 Jun 30, 2012 Jun 30, 2011 Jun 30, 2010 Jun 30, 2009
Borrowings due within one year and bank overdrafts 6.86 7.41 5.50 7.32 3.02 4.92
Other financial liabilities 0.64 0.49 0.51 0.46 0.96 1.22
Trade payables 3.93 4.38 4.82 4.99 4.33 3.62
Interest payable 0.44 0.71 0.79 0.97 0.00 0.00
Tax and social security excluding income tax 2.15 2.13 2.22 2.06 1.67 1.62
Other payables 2.15 1.59 1.58 1.96 3.06 3.09
Accruals 3.42 4.00 3.91 4.28 4.38 3.68
Deferred income 0.10 0.08 0.08 0.10 0.00 0.00
Trade and other payables 12.19% 12.88% 13.41% 14.35% 13.44% 12.01%
Liabilities held for sale 0.00 0.00 0.00 0.05 0.05 0.00
Corporate tax payable 0.86 0.90 1.42 1.93 2.01 2.94
Provisions 0.57 0.43 0.57 0.75 0.80 0.95
Current liabilities 21.12% 22.11% 21.40% 24.85% 20.27% 22.03%
Borrowings due after one year 33.26 32.83 33.11 34.12 42.03 42.47
Other financial liabilities 1.95 1.89 2.09 0.74 0.80 0.55
Tax and social security excluding income tax 0.01 0.00 0.00 0.00 0.00 0.00
Other payables 0.35 0.41 0.32 0.15 0.32 0.17
Deferred income 0.04 0.06 0.06 0.06 0.07 0.00
Other payables 0.41% 0.47% 0.38% 0.21% 0.39% 0.17%
Provisions 1.10 1.02 1.23 1.34 1.63 1.74
Deferred tax liabilities 5.94 5.91 6.37 3.93 3.82 3.43
Post employment benefit liabilities 3.16 3.45 4.95 4.54 6.45 7.87
Non-current liabilities 45.82% 45.56% 48.12% 44.89% 55.12% 56.22%
Total liabilities 66.95% 67.67% 69.53% 69.74% 75.40% 78.25%
Share capital 3.47 3.18 3.57 4.03 4.10 4.40
Share premium 5.86 5.36 6.01 6.79 6.90 7.42
Other reserves 9.77 12.58 14.38 16.69 16.68 18.14
Retained earnings (deficit) 10.62 6.94 1.05 -0.99 -7.08 -12.16
Equity attributable to equity shareholders of the parent company 29.71% 28.06% 25.00% 26.52% 20.60% 17.80%
Non-controlling interests 3.34 4.27 5.47 3.74 4.00 3.95
Total equity 33.05% 32.33% 30.47% 30.26% 24.60% 21.75%
Total liabilities and equity 100.00% 100.00% 100.00% 100.00% 100.00% 100.00%

Based on: 20-F (reporting date: 2014-06-30), 20-F (reporting date: 2013-06-30), 20-F (reporting date: 2012-06-30), 20-F (reporting date: 2011-06-30), 20-F (reporting date: 2010-06-30), 20-F (reporting date: 2009-06-30).

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. Diageo PLC current liabilities as a percentage of total liabilities and equity increased from 2012 to 2013 but then decreased significantly from 2013 to 2014.
Non-current liabilities Amount of obligation due after one year or beyond the normal operating cycle, if longer. Diageo PLC non-current liabilities as a percentage of total liabilities and equity decreased from 2012 to 2013 but then slightly increased from 2013 to 2014.
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. Diageo PLC total liabilities as a percentage of total liabilities and equity decreased from 2012 to 2013 and from 2013 to 2014.
Equity attributable to equity shareholders of the parent 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 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. Diageo PLC equity attributable to equity shareholders of the parent company as a percentage of total liabilities and equity increased from 2012 to 2013 and from 2013 to 2014.