Stock Analysis on Net
Stock Analysis on Net

Procter & Gamble Co. (NYSE:PG)

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Common-Size Balance Sheet: Liabilities and Stockholders’ Equity
Quarterly Data

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Procter & Gamble Co., common-size consolidated balance sheet: liabilities and stockholders’ equity (quarterly data)

Microsoft Excel
Sep 30, 2025 Jun 30, 2025 Mar 31, 2025 Dec 31, 2024 Sep 30, 2024 Jun 30, 2024 Mar 31, 2024 Dec 31, 2023 Sep 30, 2023 Jun 30, 2023 Mar 31, 2023 Dec 31, 2022 Sep 30, 2022 Jun 30, 2022 Mar 31, 2022 Dec 31, 2021 Sep 30, 2021 Jun 30, 2021 Mar 31, 2021 Dec 31, 2020 Sep 30, 2020 Jun 30, 2020 Mar 31, 2020 Dec 31, 2019 Sep 30, 2019
Accounts payable
Accrued and other liabilities
Debt due within one year
Current liabilities
Long-term debt, excluding due within one year
Deferred income taxes
Other noncurrent liabilities
Noncurrent liabilities
Total liabilities
Preferred stock
Common stock
Additional paid-in capital
Reserve for ESOP debt retirement
Accumulated other comprehensive loss
Treasury stock
Retained earnings
Shareholders’ equity attributable to Procter & Gamble
Noncontrolling interest
Total shareholders’ equity
Total liabilities and shareholders’ equity

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).

Current Liabilities
The proportion of current liabilities relative to total liabilities and shareholders’ equity has shown variability, starting at 26.52% in September 2019 and generally increasing to peak at 32.92% by December 2022. This was followed by a decline and stabilization around high twenties in recent quarters, reaching 29.78% by September 2025. This suggests a fluctuating but overall elevated level of short-term obligations during this period.
Debt Due Within One Year
This component exhibits notable fluctuations, initially increasing above 10% in March 2020, then falling below 6% by June 2024. Such variability indicates changes in the company’s short-term debt management, possibly reflecting refinancing activity or shifts in working capital strategies.
Long-Term Debt
Long-term debt as a percentage of total liabilities and shareholders’ equity has remained relatively stable, fluctuating modestly between approximately 16.99% and 20.65%. There is a slight upward trend from September 2019 through mid-2024, suggesting moderate use of long-term leverage with some variability.
Total Liabilities
Total liabilities have shown moderate fluctuations, generally around the 58.5% to 62% range, with peaks in late 2021 at 63.03%. A gradual decline is observable after this peak, correlating with an increase in shareholders’ equity proportion, signaling a modest deleveraging trend or equity growth.
Shareholders’ Equity
Total shareholders’ equity has ranged roughly between 37.9% and 42.7% over the examined periods. After a low point around late 2021, equity proportions increased steadily, reaching about 41.97% by September 2025. This indicates an overall improvement in equity base relative to total capital structure.
Retained Earnings
Retained earnings showed a consistent upward trend, rising from 84.72% to over 104% of total liabilities and shareholders’ equity across the timeline. This growth underlines accumulation of earnings over time, bolstering internal financing capacity.
Treasury Stock
The treasury stock balance has seen a progressive increase in negative percentage terms, from -89.88% to about -110.76%, reaching beyond -112% at certain points. This trend signifies ongoing share repurchase activity or adjustments in treasury shares, impacting shareholders’ equity components.
Accumulated Other Comprehensive Loss
This figure has shown a slight improvement over the years, moving from approximately -13.4% towards a less negative position around -9.5%. The reduction in accumulated losses suggests improved outcomes in items such as foreign currency translations or unrealized gains/losses on investments.
Other Noncurrent Liabilities
Other long-term liabilities declined consistently from around 9% in 2019 to approximately 4.5% by 2025, indicating reductions in miscellaneous long-term obligations.
Accrued and Other Liabilities
These liabilities exhibited some variability without a clear long-term trend, fluctuating mostly within the 8% to 9% range of total capital structure, suggesting stable management of accrued expenses.
Overall Capital Structure
The composition between liabilities and equity has remained fairly balanced, with liabilities constituting roughly 58% to 62% and equity around 38% to 42%. The data indicate a strategic balance between debt and equity financing, with some shifts favoring equity growth and modest debt management adjustments over the evaluated quarters.