Stock Analysis on Net
Stock Analysis on Net

McDonald’s Corp. (NYSE:MCD)

Common-Size Balance Sheet: Assets
Quarterly Data

Beginner level

McDonald’s Corp., common-size consolidated balance sheet: assets (quarterly data)

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Mar 31, 2020 Dec 31, 2019 Sep 30, 2019 Jun 30, 2019 Mar 31, 2019 Dec 31, 2018 Sep 30, 2018 Jun 30, 2018 Mar 31, 2018 Dec 31, 2017 Sep 30, 2017 Jun 30, 2017 Mar 31, 2017 Dec 31, 2016 Sep 30, 2016 Jun 30, 2016 Mar 31, 2016 Dec 31, 2015 Sep 30, 2015 Jun 30, 2015 Mar 31, 2015
Cash and equivalents 10.64 1.89 2.57 2.46 4.93 2.64 7.56 4.96 7.32 7.29 8.20 7.30 7.51 3.94 6.98 9.44 9.79 20.26 7.44 11.44 5.08
Accounts and notes receivable 3.35 4.68 4.38 4.45 4.29 7.44 6.66 6.78 5.79 5.85 4.82 4.44 4.16 4.75 4.15 3.82 3.44 3.42 3.45 3.37 3.40
Inventories, at cost, not in excess of market 0.08 0.11 0.09 0.10 0.09 0.16 0.12 0.15 0.16 0.17 0.17 0.17 0.18 0.19 0.28 0.26 0.28 0.26 0.30 0.29 0.31
Prepaid expenses and other current assets 0.88 0.81 0.83 1.48 1.38 2.12 1.97 1.42 1.29 2.45 1.52 1.82 1.72 1.82 1.83 1.70 1.44 1.47 2.44 1.98 2.39
Assets of businesses held for sale 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 4.24 4.82 4.92 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Current assets 14.94% 7.49% 7.87% 8.47% 10.68% 12.35% 16.31% 13.32% 14.56% 15.76% 14.71% 17.97% 18.39% 15.63% 13.24% 15.23% 14.95% 25.42% 13.63% 17.09% 11.17%
Investments in and advances to affiliates 2.52 2.67 2.72 2.66 2.56 3.67 3.33 3.45 3.40 3.21 3.07 2.38 2.39 2.34 2.70 2.57 2.43 2.09 2.57 2.46 2.80
Goodwill 5.20 5.64 5.55 5.59 4.99 7.11 6.89 7.18 7.13 7.04 7.29 7.15 7.16 7.53 7.71 7.54 7.60 6.63 7.83 7.52 8.07
Miscellaneous 4.91 5.44 5.72 5.30 5.13 7.26 7.07 7.69 7.58 7.58 7.43 6.34 6.02 5.98 5.59 5.73 5.72 4.93 5.46 5.14 5.50
Other assets 12.63% 13.75% 13.99% 13.54% 12.68% 18.03% 17.29% 18.32% 18.12% 17.83% 17.78% 15.87% 15.56% 15.85% 16.00% 15.84% 15.75% 13.65% 15.86% 15.12% 16.36%
Lease right-of-use asset, net 25.77 27.91 27.21 27.11 26.52 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Property and equipment, at cost 75.84 82.19 82.41 82.67 81.29 113.36 108.49 111.83 110.21 108.35 110.69 107.97 107.26 111.02 116.76 114.08 113.71 99.35 114.89 109.85 116.78
Accumulated depreciation and amortization -29.18 -31.34 -31.49 -31.79 -31.18 -43.74 -42.09 -43.46 -42.88 -41.94 -43.18 -41.81 -41.21 -42.50 -46.00 -45.15 -44.40 -38.42 -44.38 -42.06 -44.31
Net property and equipment 46.66% 50.85% 50.92% 50.88% 50.11% 69.62% 66.41% 68.37% 67.33% 66.41% 67.50% 66.16% 66.05% 68.52% 70.75% 68.94% 69.30% 60.93% 70.51% 67.79% 72.47%
Long-term assets 85.06% 92.51% 92.13% 91.53% 89.32% 87.65% 83.69% 86.68% 85.44% 84.24% 85.29% 82.03% 81.61% 84.37% 86.76% 84.77% 85.05% 74.58% 86.37% 82.91% 88.83%
Total assets 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: 2020-05-07), 10-K (filing date: 2020-02-26), 10-Q (filing date: 2019-11-04), 10-Q (filing date: 2019-08-06), 10-Q (filing date: 2019-05-08), 10-K (filing date: 2019-02-22), 10-Q (filing date: 2018-11-01), 10-Q (filing date: 2018-08-02), 10-Q (filing date: 2018-05-08), 10-K (filing date: 2018-02-23), 10-Q (filing date: 2017-11-02), 10-Q (filing date: 2017-08-08), 10-Q (filing date: 2017-05-08), 10-K (filing date: 2017-03-01), 10-Q (filing date: 2016-11-04), 10-Q (filing date: 2016-08-04), 10-Q (filing date: 2016-05-06), 10-K (filing date: 2016-02-25), 10-Q (filing date: 2015-11-04), 10-Q (filing date: 2015-08-05), 10-Q (filing date: 2015-05-07).

Balance sheet item Description The company
Current assets Sum of the carrying amounts as of the balance sheet date of all assets that are expected to be realized in cash, sold, or consumed within one year (or the normal operating cycle, if longer). Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events. McDonald’s Corp.’s current assets as a percentage of total assets decreased from Q3 2019 to Q4 2019 but then increased from Q4 2019 to Q1 2020 exceeding Q3 2019 level.
Net property and equipment Amount after accumulated depreciation, depletion and amortization of physical assets used in the normal conduct of business to produce goods and services and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, and furniture and fixtures. McDonald’s Corp.’s net property and equipment as a percentage of total assets decreased from Q3 2019 to Q4 2019 and from Q4 2019 to Q1 2020.
Long-term assets Sum of the carrying amounts as of the balance sheet date of all assets that are expected to be realized in cash, sold or consumed after one year or beyond the normal operating cycle, if longer. McDonald’s Corp.’s long-term assets as a percentage of total assets increased from Q3 2019 to Q4 2019 but then decreased significantly from Q4 2019 to Q1 2020.