Common-Size Balance Sheet: Assets
Quarterly Data
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Procter & Gamble Co. pages available for free this week:
- Income Statement
- Balance Sheet: Assets
- Cash Flow Statement
- Common-Size Balance Sheet: Liabilities and Stockholders’ Equity
- Analysis of Short-term (Operating) Activity Ratios
- Price to FCFE (P/FCFE)
- Capital Asset Pricing Model (CAPM)
- Net Profit Margin since 2005
- Debt to Equity 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: 2026-03-31), 10-Q (reporting date: 2025-12-31), 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).
The asset composition of the balance sheet is characterized by a heavy weighting toward noncurrent assets, which consistently represent between 76% and 83% of total assets throughout the analyzed period. Current assets fluctuate within a range of 16.93% to 23.19%, reflecting periodic shifts in liquidity and operational requirements.
- Liquidity and Working Capital Trends
- Cash and cash equivalents exhibited significant volatility, peaking at 13.41% in June 2020 before declining to a low of 5.77% in September 2022. A gradual recovery is observed toward the end of the period, reaching 9.59% by March 2026. Accounts receivable remained relatively stable, generally fluctuating between 3.5% and 5.3% of total assets, indicating a consistent credit management policy.
- Inventory Management
- A sustained increase in the total inventory weight is observed, rising from 4.79% in September 2019 to 6.12% by March 2026. This growth is primarily driven by finished goods, which increased from 2.99% to 3.75% of total assets. Materials and supplies also showed an upward trend, moving from 1.22% to 1.54%, suggesting a strategic increase in safety stock or a response to supply chain adjustments.
- Intangible Asset Evolution
- There is a notable downward trend in trademarks and other intangible assets, which decreased from 21.04% in September 2019 to 16.77% by March 2026. Goodwill remained the largest single asset component, though it experienced a slight long-term contraction from a peak of 35.80% in December 2019 to 32.22% by March 2026. Collectively, the relative weight of intangible assets has diminished over time.
- Fixed and Other Noncurrent Assets
- Property, plant, and equipment (net) remained remarkably stable, consistently accounting for approximately 17% to 19% of total assets. Conversely, other noncurrent assets demonstrated a steady growth pattern, increasing from 6.69% in September 2019 to 10.07% in March 2026, indicating a shift in the allocation of long-term investments or other non-operating assets.
Overall, the balance sheet demonstrates a gradual transition from a high concentration of intangible assets toward a slightly more balanced distribution, with increased weights in inventories and other noncurrent assets, while maintaining a stable core of physical production capacity.