Adjustments to Current Assets
Adjustments to Total Assets
Adjustments to Current Liabilities
Adjustments to Total Liabilities
Adjustments to Stockholders’ Equity
Adjustments to Capitalization Table
Adjustments to Revenues
Adjustments to Reported Income

Starbucks Corp., adjusted current assets

US$ in thousands

	Oct 1, 2023	Oct 2, 2022	Oct 3, 2021	Sep 27, 2020	Sep 29, 2019	Sep 30, 2018
As Reported
Current assets	7,303,400)	7,018,700)	9,756,400)	7,806,400)	5,653,900)	12,494,200)
Adjustments
Add: Allowance for credit losses	23,800)	27,200)	25,600)	27,100)	6,700)	8,000)
After Adjustment
Adjusted current assets	7,327,200)	7,045,900)	9,782,000)	7,833,500)	5,660,600)	12,502,200)

Based on: 10-K (reporting date: 2023-10-01), 10-K (reporting date: 2022-10-02), 10-K (reporting date: 2021-10-03), 10-K (reporting date: 2020-09-27), 10-K (reporting date: 2019-09-29), 10-K (reporting date: 2018-09-30).

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Starbucks Corp., adjusted total assets

US$ in thousands

	Oct 1, 2023	Oct 2, 2022	Oct 3, 2021	Sep 27, 2020	Sep 29, 2019	Sep 30, 2018
As Reported
Total assets	29,445,500)	27,978,400)	31,392,600)	29,374,500)	19,219,600)	24,156,400)
Adjustments
Add: Operating lease right-of-use asset (before adoption of FASB Topic 842)¹	—)	—)	—)	—)	8,799,637)	8,183,340)
Add: Allowance for credit losses	23,800)	27,200)	25,600)	27,100)	6,700)	8,000)
Less: Deferred income tax assets²	1,769,800)	1,799,700)	1,874,800)	1,789,900)	1,765,800)	134,700)
After Adjustment
Adjusted total assets	27,699,500)	26,205,900)	29,543,400)	27,611,700)	26,260,137)	32,213,040)

Based on: 10-K (reporting date: 2023-10-01), 10-K (reporting date: 2022-10-02), 10-K (reporting date: 2021-10-03), 10-K (reporting date: 2020-09-27), 10-K (reporting date: 2019-09-29), 10-K (reporting date: 2018-09-30).

¹ Operating lease right-of-use asset (before adoption of FASB Topic 842). See details »

² Deferred income tax assets. See details »

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Starbucks Corp., adjusted current liabilities

US$ in thousands

	Oct 1, 2023	Oct 2, 2022	Oct 3, 2021	Sep 27, 2020	Sep 29, 2019	Sep 30, 2018
As Reported
Current liabilities	9,345,300)	9,151,800)	8,151,400)	7,346,800)	6,168,700)	5,684,200)
Adjustments
Less: Current stored value card liability and current portion of deferred revenue	1,700,200)	1,641,900)	1,596,100)	1,456,500)	1,269,000)	1,642,900)
After Adjustment
Adjusted current liabilities	7,645,100)	7,509,900)	6,555,300)	5,890,300)	4,899,700)	4,041,300)

Based on: 10-K (reporting date: 2023-10-01), 10-K (reporting date: 2022-10-02), 10-K (reporting date: 2021-10-03), 10-K (reporting date: 2020-09-27), 10-K (reporting date: 2019-09-29), 10-K (reporting date: 2018-09-30).

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Starbucks Corp., adjusted total liabilities

US$ in thousands

	Oct 1, 2023	Oct 2, 2022	Oct 3, 2021	Sep 27, 2020	Sep 29, 2019	Sep 30, 2018
As Reported
Total liabilities	37,433,300)	36,677,100)	36,707,100)	37,173,900)	25,450,600)	22,980,600)
Adjustments
Add: Operating lease liability (before adoption of FASB Topic 842)¹	—)	—)	—)	—)	8,799,637)	8,183,340)
Less: Deferred income tax liabilities (included in Other long-term liabilities)²	14,600)	118,600)	148,500)	158,100)	186,400)	270,200)
Less: Stored value card liability and deferred revenue	7,802,000)	7,921,600)	8,059,100)	8,055,000)	8,013,400)	8,418,600)
After Adjustment
Adjusted total liabilities	29,616,700)	28,636,900)	28,499,500)	28,960,800)	26,050,437)	22,475,140)

Based on: 10-K (reporting date: 2023-10-01), 10-K (reporting date: 2022-10-02), 10-K (reporting date: 2021-10-03), 10-K (reporting date: 2020-09-27), 10-K (reporting date: 2019-09-29), 10-K (reporting date: 2018-09-30).

¹ Operating lease liability (before adoption of FASB Topic 842). See details »

² Deferred income tax liabilities (included in Other long-term liabilities). See details »

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Starbucks Corp., adjusted shareholders’ equity (deficit)

US$ in thousands

	Oct 1, 2023	Oct 2, 2022	Oct 3, 2021	Sep 27, 2020	Sep 29, 2019	Sep 30, 2018
As Reported
Shareholders’ equity (deficit)	(7,994,800)	(8,706,600)	(5,321,200)	(7,805,100)	(6,232,200)	1,169,500)
Adjustments
Less: Net deferred tax asset (liability)¹	1,755,200)	1,681,100)	1,726,300)	1,631,800)	1,579,400)	(135,500)
Add: Allowance for credit losses	23,800)	27,200)	25,600)	27,100)	6,700)	8,000)
Add: Stored value card liability and deferred revenue	7,802,000)	7,921,600)	8,059,100)	8,055,000)	8,013,400)	8,418,600)
Add: Noncontrolling interests	7,000)	7,900)	6,700)	5,700)	1,200)	6,300)
After Adjustment
Adjusted total equity (deficit)	(1,917,200)	(2,431,000)	1,043,900)	(1,349,100)	209,700)	9,737,900)

Based on: 10-K (reporting date: 2023-10-01), 10-K (reporting date: 2022-10-02), 10-K (reporting date: 2021-10-03), 10-K (reporting date: 2020-09-27), 10-K (reporting date: 2019-09-29), 10-K (reporting date: 2018-09-30).

¹ Net deferred tax asset (liability). See details »

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Starbucks Corp., adjusted capitalization table

US$ in thousands

	Oct 1, 2023	Oct 2, 2022	Oct 3, 2021	Sep 27, 2020	Sep 29, 2019	Sep 30, 2018
As Reported
Current portion of long-term debt	1,818,600)	1,749,000)	998,900)	1,249,900)	—)	349,900)
Long-term debt, excluding current portion	13,547,600)	13,119,900)	13,616,900)	14,659,600)	11,167,000)	9,090,200)
Total reported debt	15,366,200)	14,868,900)	14,615,800)	15,909,500)	11,167,000)	9,440,100)
Shareholders’ equity (deficit)	(7,994,800)	(8,706,600)	(5,321,200)	(7,805,100)	(6,232,200)	1,169,500)
Total reported capital	7,371,400)	6,162,300)	9,294,600)	8,104,400)	4,934,800)	10,609,600)
Adjustments to Debt
Add: Operating lease liability (before adoption of FASB Topic 842)¹	—)	—)	—)	—)	8,799,637)	8,183,340)
Add: Current portion of operating lease liability²	1,275,300)	1,245,700)	1,251,300)	1,248,800)	—)	—)
Add: Operating lease liability, excluding current portion³	7,924,800)	7,515,200)	7,738,000)	7,661,700)	—)	—)
Adjusted total debt	24,566,300)	23,629,800)	23,605,100)	24,820,000)	19,966,637)	17,623,440)
Adjustments to Equity
Less: Net deferred tax asset (liability)⁴	1,755,200)	1,681,100)	1,726,300)	1,631,800)	1,579,400)	(135,500)
Add: Allowance for credit losses	23,800)	27,200)	25,600)	27,100)	6,700)	8,000)
Add: Stored value card liability and deferred revenue	7,802,000)	7,921,600)	8,059,100)	8,055,000)	8,013,400)	8,418,600)
Add: Noncontrolling interests	7,000)	7,900)	6,700)	5,700)	1,200)	6,300)
Adjusted total equity (deficit)	(1,917,200)	(2,431,000)	1,043,900)	(1,349,100)	209,700)	9,737,900)
After Adjustment
Adjusted total capital	22,649,100)	21,198,800)	24,649,000)	23,470,900)	20,176,337)	27,361,340)

Based on: 10-K (reporting date: 2023-10-01), 10-K (reporting date: 2022-10-02), 10-K (reporting date: 2021-10-03), 10-K (reporting date: 2020-09-27), 10-K (reporting date: 2019-09-29), 10-K (reporting date: 2018-09-30).

¹ Operating lease liability (before adoption of FASB Topic 842). See details »

² Current portion of operating lease liability. See details »

³ Operating lease liability, excluding current portion. See details »

⁴ Net deferred tax asset (liability). See details »

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Starbucks Corp., adjusted net revenues

US$ in thousands

12 months ended:	Oct 1, 2023	Oct 2, 2022	Oct 3, 2021	Sep 27, 2020	Sep 29, 2019	Sep 30, 2018
As Reported
Net revenues	35,975,600)	32,250,300)	29,060,600)	23,518,000)	26,508,600)	24,719,500)
Adjustment
Add: Increase (decrease) in stored value card liability and deferred revenue	(119,600)	(137,500)	4,100)	41,600)	(405,200)	7,125,700)
After Adjustment
Adjusted net revenues	35,856,000)	32,112,800)	29,064,700)	23,559,600)	26,103,400)	31,845,200)

Based on: 10-K (reporting date: 2023-10-01), 10-K (reporting date: 2022-10-02), 10-K (reporting date: 2021-10-03), 10-K (reporting date: 2020-09-27), 10-K (reporting date: 2019-09-29), 10-K (reporting date: 2018-09-30).

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Starbucks Corp., adjusted net earnings attributable to Starbucks

US$ in thousands

12 months ended:	Oct 1, 2023	Oct 2, 2022	Oct 3, 2021	Sep 27, 2020	Sep 29, 2019	Sep 30, 2018
As Reported
Net earnings attributable to Starbucks	4,124,500)	3,281,600)	4,199,300)	928,300)	3,599,200)	4,518,300)
Adjustments
Add: Deferred income tax expense (benefit)¹	(59,300)	23,100)	(125,000)	(28,500)	(1,448,800)	726,800)
Add: Increase (decrease) in allowance for credit losses	(3,400)	1,600)	(1,500)	20,400)	(1,300)	(1,800)
Add: Increase (decrease) in stored value card liability and deferred revenue	(119,600)	(137,500)	4,100)	41,600)	(405,200)	7,125,700)
Add: Other comprehensive income (loss), net of tax	(315,000)	(610,400)	511,800)	133,900)	(173,000)	(174,700)
Add: Comprehensive income (loss), net of tax, attributable to noncontrolling interest	(500)	1,800)	1,000)	(3,600)	(4,600)	(300)
After Adjustment
Adjusted net earnings including noncontrolling interests	3,626,700)	2,560,200)	4,589,700)	1,092,100)	1,566,300)	12,194,000)

Based on: 10-K (reporting date: 2023-10-01), 10-K (reporting date: 2022-10-02), 10-K (reporting date: 2021-10-03), 10-K (reporting date: 2020-09-27), 10-K (reporting date: 2019-09-29), 10-K (reporting date: 2018-09-30).

¹ Deferred income tax expense (benefit). See details »

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Starbucks Corp. (NASDAQ:SBUX)

Adjustments to Financial Statements

Adjustments to Current Assets

Adjustments to Total Assets

Adjustments to Current Liabilities

Adjustments to Total Liabilities

Adjustments to Stockholders’ Equity

Adjustments to Capitalization Table

Adjustments to Revenues

Adjustments to Reported Income