Common-Size Balance Sheet: Assets
Quarterly Data
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McDonald’s Corp., common-size consolidated balance sheet: assets (quarterly data)
Based on: 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 composition of assets for the analyzed entity exhibits several notable trends over the period from March 31, 2021, to December 31, 2025. Current assets, while fluctuating, generally decreased as a percentage of total assets from approximately 10.70% to 6.99% before increasing to 10.64% by the end of the period. Long-term assets consistently represent the majority of the asset base, ranging between approximately 86.73% and 93.01% of total assets.
- Liquidity (Cash and Equivalents, Receivables, and Inventories)
- Cash and equivalents demonstrated volatility, peaking at 8.74% in December 2021 and reaching a low of 1.30% in December 2025. Accounts and notes receivable showed a gradual increase from 3.39% to 4.43% between March 2021 and December 2022, followed by a slight decline to 4.14% in March 2023, and then remaining relatively stable. Inventories remained consistently low, fluctuating between 0.09% and 0.10% of total assets throughout the observed period.
- Current Asset Composition
- Within current assets, prepaid expenses and other current assets experienced significant variation, increasing from 1.31% in March 2021 to 2.37% in June 2022, before decreasing to 1.45% in December 2025. The proportion of current assets represented by these items suggests potential changes in working capital management or short-term operational needs. The overall trend in current assets indicates a potential shift towards a greater reliance on long-term investments and a reduction in immediately liquid assets.
- Long-Term Investments and Goodwill
- Investments in affiliates remained relatively stable, fluctuating between 1.92% and 2.37% of total assets. Goodwill also exhibited relative stability, ranging from 5.17% to 5.89%. These figures suggest a consistent approach to long-term strategic investments and the valuation of acquired intangible assets.
- Property, Plant, and Equipment
- Net property and equipment consistently comprised a substantial portion of total assets, fluctuating between approximately 44.36% and 48.04%. Accumulated depreciation and amortization as a percentage of total assets remained consistently negative, ranging from -31.93% to -35.74%, indicating a significant investment in depreciable assets. The slight increase in the percentage of total assets represented by net property, plant, and equipment towards the end of the period suggests potential reinvestment in fixed assets.
- Other Assets and Lease Obligations
- Miscellaneous assets and other assets showed an increasing trend throughout the period, rising from 6.85% and 14.59% respectively in March 2021 to 10.64% and 21.01% in December 2025. The lease right-of-use asset, net, remained a significant component, fluctuating between 23.52% and 26.67% of total assets, indicating a substantial commitment to leased assets.
In summary, the asset composition demonstrates a long-term focus on property, plant, and equipment, alongside a significant presence of lease obligations. Fluctuations in current asset components suggest dynamic working capital management, while the relative stability of long-term investments and goodwill indicates a consistent strategic approach.