Common-Size Balance Sheet: Assets
Quarterly Data
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McDonald’s Corp. pages available for free this week:
- Statement of Comprehensive Income
- Analysis of Liquidity Ratios
- Analysis of Solvency Ratios
- Enterprise Value (EV)
- Enterprise Value to FCFF (EV/FCFF)
- Present Value of Free Cash Flow to Equity (FCFE)
- Net Profit Margin since 2005
- Operating Profit Margin since 2005
- Return on Equity (ROE) since 2005
- Analysis of Revenues
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McDonald’s Corp., common-size consolidated balance sheet: assets (quarterly data)
Based on: 10-Q (reporting date: 2026-06-30), 10-Q (reporting date: 2026-03-31), 10-K (reporting date: 2025-12-31), 10-Q (reporting date: 2025-09-30), 10-Q (reporting date: 2025-06-30), 10-Q (reporting date: 2025-03-31), 10-K (reporting date: 2024-12-31), 10-Q (reporting date: 2024-09-30), 10-Q (reporting date: 2024-06-30), 10-Q (reporting date: 2024-03-31), 10-K (reporting date: 2023-12-31), 10-Q (reporting date: 2023-09-30), 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: 2022-06-30), 10-Q (reporting date: 2022-03-31), 10-K (reporting date: 2021-12-31), 10-Q (reporting date: 2021-09-30), 10-Q (reporting date: 2021-06-30), 10-Q (reporting date: 2021-03-31).
The asset structure is characterized by a heavy concentration in long-term assets, which consistently comprise between 85% and 93% of the total balance sheet. A notable structural shift is observable starting in the first quarter of 2024, marked by a contraction in the relative proportion of current assets and a corresponding increase in long-term asset allocations.
- Liquidity and Current Asset Trends
- Current assets exhibit significant volatility, peaking at 14.22% in late 2023 before declining to a range of 6.99% to 10.03% between 2024 and 2026. This decline is primarily driven by a substantial reduction in cash and equivalents, which fell from highs of 8.74% in 2021 to lows of 1.30% by late 2025. Conversely, accounts and notes receivable have remained relatively stable, fluctuating narrowly between 3.39% and 4.47%. Inventory levels are negligible and constant, consistently representing approximately 0.10% of total assets.
- Fixed Assets and Leasehold Interests
- Net property and equipment constitute the largest single component of the balance sheet, generally fluctuating between 44% and 48%. While gross property and equipment at cost remained high (often exceeding 80%), the net value is tempered by accumulated depreciation and amortization, which typically offsets the total by approximately 32% to 35%. Lease right-of-use assets remain a critical structural element, maintaining a steady presence between 23% and 26% of total assets throughout the analyzed period.
- Non-Core Long-Term Allocations
- A distinct increase in strategic long-term holdings is evident starting in March 2024. Investments in affiliates jumped from a historical average of approximately 2% to a higher plateau between 4.7% and 5.4%. Similarly, other assets and miscellaneous items showed a steady upward trend; other assets rose from approximately 14.6% in early 2021 to over 21% by 2024, while miscellaneous assets grew from 6.85% to over 10.6% in the same timeframe.
- Overall Asset Composition Shift
- The data reveals a transition toward a more illiquid asset base. Long-term assets rose from a low of 85.78% in late 2023 to a peak of 93.01% by late 2025. This shift suggests a strategic reallocation of capital away from liquid cash reserves and toward long-term investments, affiliates, and other non-current asset categories.