Common-Size Balance Sheet: Assets
Quarterly Data
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Procter & Gamble Co. pages available for free this week:
- Statement of Comprehensive Income
- Analysis of Liquidity Ratios
- DuPont Analysis: Disaggregation of ROE, ROA, and Net Profit Margin
- Price to FCFE (P/FCFE)
- Capital Asset Pricing Model (CAPM)
- Selected Financial Data since 2005
- Net Profit Margin since 2005
- Operating Profit Margin since 2005
- Price to Operating Profit (P/OP) since 2005
- Aggregate Accruals
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Procter & Gamble Co., common-size consolidated balance sheet: assets (quarterly data)
Based on: 10-Q (reporting date: 2025-09-30), 10-K (reporting date: 2025-06-30), 10-Q (reporting date: 2025-03-31), 10-Q (reporting date: 2024-12-31), 10-Q (reporting date: 2024-09-30), 10-K (reporting date: 2024-06-30), 10-Q (reporting date: 2024-03-31), 10-Q (reporting date: 2023-12-31), 10-Q (reporting date: 2023-09-30), 10-K (reporting date: 2023-06-30), 10-Q (reporting date: 2023-03-31), 10-Q (reporting date: 2022-12-31), 10-Q (reporting date: 2022-09-30), 10-K (reporting date: 2022-06-30), 10-Q (reporting date: 2022-03-31), 10-Q (reporting date: 2021-12-31), 10-Q (reporting date: 2021-09-30), 10-K (reporting date: 2021-06-30), 10-Q (reporting date: 2021-03-31), 10-Q (reporting date: 2020-12-31), 10-Q (reporting date: 2020-09-30), 10-K (reporting date: 2020-06-30), 10-Q (reporting date: 2020-03-31), 10-Q (reporting date: 2019-12-31), 10-Q (reporting date: 2019-09-30).
- Cash and Cash Equivalents
- The proportion of cash and cash equivalents relative to total assets exhibited fluctuations over the observed quarters. Starting at 8.16% in late 2019, it decreased notably to around 5.6-6% during late 2022, before showing a recovery trend towards 8.75% by the third quarter of 2025. This indicates variability in liquidity management with a recent inclination towards holding relatively higher cash reserves.
- Accounts Receivable
- Accounts receivable as a percentage of total assets remained relatively stable, fluctuating modestly between 3.91% and 5.25% across the periods. After a dip in early 2020, it gradually increased, reaching slightly above 5% in later quarters, suggesting consistent credit sales or collection practices with a slight increase in outstanding receivables.
- Materials and Supplies
- This category showed a gradual upward trend from roughly 1.22% of total assets in late 2019 to about 1.62% by late 2025, with some minor oscillations. The increase hints at growing inventory stocking or increased raw material holdings in proportion to overall asset size.
- Work in Process
- Work in process accounted for a relatively small and steady share of total assets, generally between 0.54% and 0.82%. The percentage demonstrated a slow but consistent increase over the years, which could reflect incremental growth in production activity or investment in unfinished goods inventory.
- Finished Goods
- The share of finished goods inventory showed a mild increasing trend from about 2.99% up to around 3.71%, with some short-term variability. This suggests an accumulation of completed inventory relative to the overall asset base.
- Inventories
- Total inventories as a percentage of assets, encompassing raw materials, work in process, and finished goods, increased from 4.79% to around 6.15%. This steady rise over the years may indicate increasing inventory levels relative to total asset size, potentially reflecting operational scale growth or strategic inventory buildups.
- Prepaid Expenses and Other Current Assets
- This category displayed variability without a clear trend, fluctuating mostly between 1.26% and 2.15%. Some quarters showed marked declines or increases, indicating changes in prepaid outlays or other current asset components, possibly driven by timing differences in expense recognition or other operational factors.
- Current Assets
- Current assets as a portion of total assets declined from about 22.89% in early 2020 to a low near 18.5% in mid-2022, followed by moderate recovery towards 21.25% by late 2025. This pattern reflects changes in liquidity or short-term asset composition, with current assets remaining a significant but somewhat variable component of total assets.
- Property, Plant, and Equipment, Net
- The net property, plant, and equipment proportion remained relatively stable, oscillating around the 17.0% to 19.0% range. Minor fluctuations indicate steady investment and maintenance levels in fixed assets relative to total asset size with no extreme shifts.
- Goodwill
- Goodwill consistently represented a significant portion of total assets, around one-third (approximately 32%-35%). Though it showed some gradual decreases towards later periods, the asset category remained stable in relative size, indicating sustained intangible asset values from acquisitions or brand equity.
- Trademarks and Other Intangible Assets, Net
- Trademarks and other intangible assets exhibited a slight downward trend from over 21% in late 2019 to about 17% by late 2025. This gradual decline may suggest amortization or impairment effects, or slower accumulation of new intangible assets compared to other asset categories.
- Other Noncurrent Assets
- This component grew moderately from about 6.7% to above 10% in some periods before settling near 10% towards the end of the timeframe, reflecting increased investments or other asset classes not classified elsewhere among noncurrent assets.
- Noncurrent Assets
- Noncurrent assets consistently accounted for the majority share of total assets, approximately 77% to 83%. The share slightly decreased in some mid-period quarters but generally remained stable, highlighting a capital-intensive asset structure dominated by long-term holdings.
- Total Assets
- By definition, total assets accounted for 100% of the asset base in all periods, serving as the baseline for all relative asset category analysis.