Stock Analysis on Net

PepsiCo Inc. (NASDAQ:PEP)

Balance Sheet: Liabilities and Stockholders’ Equity 

The balance sheet provides creditors, investors, and analysts with information on company resources (assets) and its sources of capital (its equity and liabilities). It normally also provides information about the future earnings capacity of a company assets as well as an indication of cash flows that may come from receivables and inventories.

Liabilities represents obligations of a company arising from past events, the settlement of which is expected to result in an outflow of economic benefits from the entity.

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

US$ in millions

Microsoft Excel
Dec 28, 2024 Dec 30, 2023 Dec 31, 2022 Dec 25, 2021 Dec 26, 2020
Short-term debt obligations 7,082 6,510 3,414 4,308 3,780
Accounts payable 10,997 11,635 10,732 9,834 8,853
Accrued marketplace spending 3,458 3,523 3,637 3,087 2,935
Accrued compensation and benefits 2,256 2,687 2,519 2,324 2,059
Dividends payable 1,885 1,767 1,610 1,508 1,430
Current operating lease liabilities 642 556 483 446 460
Other current liabilities 5,216 4,969 4,390 3,960 3,855
Accounts payable and other current liabilities 24,454 25,137 23,371 21,159 19,592
Liabilities held for sale 753
Current liabilities 31,536 31,647 26,785 26,220 23,372
Long-term debt obligations, excluding current maturities 37,224 37,595 35,657 36,026 40,370
Deferred income taxes 3,484 3,895 4,133 4,826 4,284
Other liabilities 9,052 8,721 8,339 9,154 11,340
Noncurrent liabilities 49,760 50,211 48,129 50,006 55,994
Total liabilities 81,296 81,858 74,914 76,226 79,366
Common stock, par value 1⅔¢ per share 23 23 23 23 23
Capital in excess of par value 4,385 4,261 4,134 4,001 3,910
Retained earnings 72,266 70,035 67,800 65,165 63,443
Accumulated other comprehensive loss (17,612) (15,534) (15,302) (14,898) (15,476)
Repurchased common stock, in excess of par value (41,021) (40,282) (39,506) (38,248) (38,446)
Total PepsiCo common shareholders’ equity 18,041 18,503 17,149 16,043 13,454
Noncontrolling interests 130 134 124 108 98
Total equity 18,171 18,637 17,273 16,151 13,552
Total liabilities and equity 99,467 100,495 92,187 92,377 92,918

Based on: 10-K (reporting date: 2024-12-28), 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).

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 increased from 2022 to 2023 but then slightly decreased from 2023 to 2024.
Noncurrent liabilities Amount of obligation due after one year or beyond the normal operating cycle, if longer. PepsiCo Inc. noncurrent liabilities increased from 2022 to 2023 but then slightly decreased from 2023 to 2024.
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 increased from 2022 to 2023 but then slightly decreased from 2023 to 2024.
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 increased from 2022 to 2023 but then slightly decreased from 2023 to 2024.