Stock Analysis on Net
Stock Analysis on Net

PepsiCo Inc. (NASDAQ:PEP)

Common-Size Balance Sheet: Liabilities and Stockholders’ Equity

PepsiCo Inc., common-size consolidated balance sheet: liabilities and stockholders’ equity

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Dec 30, 2023 Dec 31, 2022 Dec 25, 2021 Dec 26, 2020 Dec 28, 2019
Short-term debt obligations 6.48 3.70 4.66 4.07 3.72
Accounts payable 11.58 11.64 10.65 9.53 10.20
Accrued marketplace spending 3.51 3.95 3.34 3.16 3.52
Accrued compensation and benefits 2.67 2.73 2.52 2.22 2.34
Dividends payable 1.76 1.75 1.63 1.54 1.72
Current operating lease liabilities 0.55 0.52 0.48 0.50 0.56
Other current liabilities 4.94 4.76 4.29 4.15 3.99
Accounts payable and other current liabilities 25.01% 25.35% 22.91% 21.09% 22.33%
Liabilities held for sale 0.00 0.00 0.82 0.00 0.00
Current liabilities 31.49% 29.06% 28.38% 25.15% 26.05%
Long-term debt obligations, excluding current maturities 37.41 38.68 39.00 43.45 37.11
Deferred income taxes 3.88 4.48 5.22 4.61 5.21
Other liabilities 8.68 9.05 9.91 12.20 12.70
Noncurrent liabilities 49.96% 52.21% 54.13% 60.26% 55.02%
Total liabilities 81.45% 81.26% 82.52% 85.42% 81.07%
Common stock, par value 1⅔¢ per share 0.02 0.02 0.02 0.02 0.03
Capital in excess of par value 4.24 4.48 4.33 4.21 4.95
Retained earnings 69.69 73.55 70.54 68.28 78.86
Accumulated other comprehensive loss -15.46 -16.60 -16.13 -16.66 -18.21
Repurchased common stock, in excess of par value -40.08 -42.85 -41.40 -41.38 -46.81
Total PepsiCo common shareholders’ equity 18.41% 18.60% 17.37% 14.48% 18.82%
Noncontrolling interests 0.13 0.13 0.12 0.11 0.10
Total equity 18.55% 18.74% 17.48% 14.58% 18.93%
Total liabilities and equity 100.00% 100.00% 100.00% 100.00% 100.00%

Based on: 10-K (reporting date: 2023-12-30), 10-K (reporting date: 2022-12-31), 10-K (reporting date: 2021-12-25), 10-K (reporting date: 2020-12-26), 10-K (reporting date: 2019-12-28).

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. PepsiCo Inc. current liabilities as a percentage of total liabilities and equity increased from 2021 to 2022 and from 2022 to 2023.
Noncurrent liabilities Amount of obligation due after one year or beyond the normal operating cycle, if longer. PepsiCo Inc. noncurrent liabilities as a percentage of total liabilities and equity decreased from 2021 to 2022 and from 2022 to 2023.
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. PepsiCo Inc. total liabilities as a percentage of total liabilities and equity decreased from 2021 to 2022 but then slightly increased from 2022 to 2023.
Total PepsiCo common shareholders’ equity 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. PepsiCo Inc. total PepsiCo common shareholders’ equity as a percentage of total liabilities and equity increased from 2021 to 2022 but then slightly decreased from 2022 to 2023.