Stock Analysis on Net
Stock Analysis on Net

Starbucks Corp. (NASDAQ:SBUX)

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

Starbucks Corp., common-size consolidated balance sheet: liabilities and stockholders’ equity (quarterly data)

Microsoft Excel
Jun 30, 2024 Mar 31, 2024 Dec 31, 2023 Oct 1, 2023 Jul 2, 2023 Apr 2, 2023 Jan 1, 2023 Oct 2, 2022 Jul 3, 2022 Apr 3, 2022 Jan 2, 2022 Oct 3, 2021 Jun 27, 2021 Mar 28, 2021 Dec 27, 2020 Sep 27, 2020 Jun 28, 2020 Mar 29, 2020 Dec 29, 2019 Sep 29, 2019 Jun 30, 2019 Mar 31, 2019 Dec 30, 2018 Sep 30, 2018 Jul 1, 2018 Apr 1, 2018 Dec 31, 2017
Accounts payable 5.27 5.07 5.01 5.24 5.23 5.01 4.77 5.15 5.29 4.58 4.47 3.86 3.82 3.64 3.51 3.40 2.95 3.63 3.91 6.19 5.48 6.22 5.51 4.88 5.36 4.95 4.60
Accrued liabilities 6.91 6.87 7.97 7.28 7.17 6.89 7.40 7.64 7.35 7.21 8.48 7.39 6.77 6.66 5.89 4.29 5.50 5.92 11.00 15.85 16.51 15.82 13.88 10.40 14.76 14.15 21.44
Accrued payroll and benefits 2.35 2.40 2.22 2.81 2.63 2.48 2.35 2.72 2.51 2.29 2.30 2.46 2.51 2.28 2.29 2.37 2.24 2.17 2.09 3.46 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Current portion of operating lease liability 4.71 4.79 4.49 4.33 4.40 4.44 4.45 4.45 4.31 4.26 4.35 3.99 4.44 4.57 4.23 4.25 4.25 4.56 4.58 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Stored value card liability and current portion of deferred revenue 6.08 6.38 7.54 5.77 6.12 6.28 7.56 5.87 6.12 6.14 7.18 5.08 5.52 5.72 6.24 4.96 5.02 5.23 6.11 6.60 6.22 7.43 7.78 6.80 8.41 8.45 9.01
Short-term debt 0.08 0.14 1.20 0.11 0.12 0.18 0.00 0.63 0.71 0.00 0.69 0.00 0.00 0.06 1.64 1.49 3.21 4.03 1.80 0.00 0.00 0.43 0.00 0.00 1.75 0.00 0.00
Current portion of long-term debt 0.00 0.00 3.77 6.18 6.39 6.60 6.19 6.25 3.55 6.89 3.47 3.18 3.39 0.00 2.50 4.26 4.29 4.55 1.80 0.00 0.00 0.00 0.00 1.45 2.04 1.99 1.89
Current liabilities 25.40% 25.64% 32.20% 31.74% 32.07% 31.88% 32.72% 32.71% 29.84% 31.37% 30.94% 25.97% 26.46% 22.93% 26.31% 25.01% 27.46% 30.08% 31.28% 32.10% 28.22% 29.89% 27.16% 23.53% 32.31% 29.55% 36.94%
Long-term debt, excluding current portion 51.65 52.95 46.49 46.01 47.14 47.34 46.63 46.89 49.48 48.29 47.12 43.38 46.20 51.57 48.96 49.91 50.26 42.43 38.42 58.10 53.41 51.82 45.70 37.63 35.79 35.24 24.66
Operating lease liability, excluding current portion 27.56 27.86 27.89 26.91 26.77 27.10 27.02 26.86 26.83 26.42 26.73 24.65 25.78 26.71 25.88 26.08 26.26 27.84 27.81 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Deferred revenue 19.96 20.63 21.00 20.72 21.41 21.67 22.17 22.44 22.49 21.99 22.36 20.59 22.02 23.02 22.02 22.46 22.80 24.33 24.34 35.09 32.15 38.33 34.15 28.05 0.00 0.00 0.00
Other long-term liabilities 1.79 1.67 1.92 1.74 1.64 1.71 2.13 2.18 2.11 2.11 2.15 2.35 2.59 2.73 3.21 3.09 2.82 2.73 2.53 7.13 6.89 8.50 7.40 5.92 8.64 8.34 7.30
Long-term liabilities 100.96% 103.11% 97.30% 95.39% 96.96% 97.82% 97.95% 98.38% 100.91% 98.82% 98.37% 90.96% 96.59% 104.03% 100.07% 101.54% 102.14% 97.33% 93.09% 100.32% 92.45% 98.65% 87.24% 71.60% 44.43% 43.57% 31.96%
Total liabilities 126.36% 128.75% 129.50% 127.13% 129.03% 129.71% 130.67% 131.09% 130.75% 130.19% 129.31% 116.93% 123.05% 126.96% 126.37% 126.55% 129.60% 127.41% 124.37% 132.42% 120.67% 128.54% 114.41% 95.13% 76.74% 73.12% 68.90%
Common stock; $0.001 par value 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01
Additional paid-in capital 0.74 0.48 0.13 0.13 0.13 0.13 0.24 0.73 0.42 0.14 0.14 2.70 2.47 2.10 1.63 1.27 0.40 0.15 0.15 0.21 0.20 0.23 0.21 0.17 0.24 0.23 0.22
Retained earnings (deficit) -25.11 -27.15 -27.75 -24.64 -26.49 -28.05 -29.03 -30.20 -30.97 -31.25 -30.36 -20.12 -25.45 -28.64 -27.54 -26.61 -28.17 -25.66 -23.13 -30.03 -19.21 -27.25 -12.93 6.03 24.16 26.41 31.51
Accumulated other comprehensive income (loss) -2.02 -2.12 -1.91 -2.64 -2.71 -1.82 -1.91 -1.66 -0.23 0.90 0.88 0.47 -0.10 -0.45 -0.49 -1.24 -1.82 -1.90 -1.40 -2.62 -1.67 -1.54 -1.72 -1.37 -1.18 0.19 -0.68
Shareholders’ equity (deficit) -26.39% -28.78% -29.53% -27.15% -29.06% -29.74% -30.70% -31.12% -30.78% -30.21% -29.33% -16.95% -23.07% -26.98% -26.39% -26.57% -29.59% -27.40% -24.38% -32.43% -20.68% -28.55% -14.44% 4.84% 23.23% 26.84% 31.06%
Noncontrolling interests 0.03 0.02 0.02 0.02 0.02 0.03 0.03 0.03 0.03 0.02 0.02 0.02 0.02 0.02 0.02 0.02 -0.01 -0.01 0.00 0.01 0.01 0.01 0.03 0.03 0.03 0.04 0.04
Total equity (deficit) -26.36% -28.75% -29.50% -27.13% -29.03% -29.71% -30.67% -31.09% -30.75% -30.19% -29.31% -16.93% -23.05% -26.96% -26.37% -26.55% -29.60% -27.41% -24.37% -32.42% -20.67% -28.54% -14.41% 4.87% 23.26% 26.88% 31.10%
Total liabilities and equity (deficit) 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00%

Based on: 10-Q (reporting date: 2024-06-30), 10-Q (reporting date: 2024-03-31), 10-Q (reporting date: 2023-12-31), 10-K (reporting date: 2023-10-01), 10-Q (reporting date: 2023-07-02), 10-Q (reporting date: 2023-04-02), 10-Q (reporting date: 2023-01-01), 10-K (reporting date: 2022-10-02), 10-Q (reporting date: 2022-07-03), 10-Q (reporting date: 2022-04-03), 10-Q (reporting date: 2022-01-02), 10-K (reporting date: 2021-10-03), 10-Q (reporting date: 2021-06-27), 10-Q (reporting date: 2021-03-28), 10-Q (reporting date: 2020-12-27), 10-K (reporting date: 2020-09-27), 10-Q (reporting date: 2020-06-28), 10-Q (reporting date: 2020-03-29), 10-Q (reporting date: 2019-12-29), 10-K (reporting date: 2019-09-29), 10-Q (reporting date: 2019-06-30), 10-Q (reporting date: 2019-03-31), 10-Q (reporting date: 2018-12-30), 10-K (reporting date: 2018-09-30), 10-Q (reporting date: 2018-07-01), 10-Q (reporting date: 2018-04-01), 10-Q (reporting date: 2017-12-31).

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. Starbucks Corp. current liabilities as a percentage of total liabilities and equity (deficit) decreased from Q1 2024 to Q2 2024 and from Q2 2024 to Q3 2024.
Long-term liabilities Amount of obligation due after one year or beyond the normal operating cycle, if longer. Starbucks Corp. long-term liabilities as a percentage of total liabilities and equity (deficit) increased from Q1 2024 to Q2 2024 but then slightly decreased from Q2 2024 to Q3 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. Starbucks Corp. total liabilities as a percentage of total liabilities and equity (deficit) decreased from Q1 2024 to Q2 2024 and from Q2 2024 to Q3 2024.
Shareholders’ equity (deficit) 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. Starbucks Corp. shareholders’ equity (deficit) as a percentage of total liabilities and equity (deficit) increased from Q1 2024 to Q2 2024 and from Q2 2024 to Q3 2024.