Stock Analysis on Net
Stock Analysis on Net

Coca-Cola Co. (NYSE:KO)

Common-Size Balance Sheet: Liabilities and Stockholders’ Equity

Coca-Cola Co., common-size consolidated balance sheet: liabilities and stockholders’ equity

Microsoft Excel
Dec 31, 2024 Dec 31, 2023 Dec 31, 2022 Dec 31, 2021 Dec 31, 2020
Accounts payable 5.44 5.72 5.72 4.88 4.03
Accrued marketing expenses 3.08 2.94 2.99 3.00 2.21
Accrued compensation 1.38 1.43 1.17 1.11 0.70
Contingent consideration liability 6.09 0.00 0.00 0.00 0.00
Other accrued expenses 5.61 5.76 7.09 6.50 5.83
Accounts payable and accrued expenses 21.60% 15.85% 16.98% 15.49% 12.77%
Loans and notes payable 1.49 4.66 2.56 3.50 2.50
Current maturities of long-term debt 0.64 2.01 0.43 1.42 0.56
Accrued income taxes 1.38 1.61 1.30 0.73 0.90
Current liabilities 25.11% 24.13% 21.26% 21.14% 16.73%
Long-term debt, excluding current maturities 42.14 36.38 39.21 40.40 45.96
Other noncurrent liabilities 4.06 8.67 8.54 9.12 10.83
Deferred income tax liabilities 2.46 2.70 3.14 2.99 2.10
Noncurrent liabilities 48.66% 47.75% 50.90% 52.51% 58.89%
Total liabilities 73.77% 71.87% 72.16% 73.65% 75.62%
Common stock, $0.25 par value 1.75 1.80 1.90 1.87 2.02
Capital surplus 19.69 19.66 20.29 19.20 20.16
Reinvested earnings 75.64 75.52 76.56 73.23 76.24
Accumulated other comprehensive loss -16.75 -14.61 -16.06 -15.19 -16.73
Treasury stock, at cost -55.61 -55.82 -56.70 -54.73 -59.59
Equity attributable to shareowners of The Coca-Cola Company 24.72% 26.55% 25.99% 24.38% 22.11%
Equity attributable to noncontrolling interests 1.51 1.58 1.86 1.97 2.27
Total equity 26.23% 28.13% 27.84% 26.35% 24.38%
Total liabilities and equity 100.00% 100.00% 100.00% 100.00% 100.00%

Based on: 10-K (reporting date: 2024-12-31), 10-K (reporting date: 2023-12-31), 10-K (reporting date: 2022-12-31), 10-K (reporting date: 2021-12-31), 10-K (reporting date: 2020-12-31).

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. Coca-Cola Co. current liabilities as a percentage of total liabilities and equity increased from 2022 to 2023 and from 2023 to 2024.
Noncurrent liabilities Amount of obligation due after one year or beyond the normal operating cycle, if longer. Coca-Cola Co. noncurrent liabilities as a percentage of total liabilities and equity decreased from 2022 to 2023 but then slightly increased 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. Coca-Cola Co. total liabilities as a percentage of total liabilities and equity decreased from 2022 to 2023 but then increased from 2023 to 2024 exceeding 2022 level.
Equity attributable to shareowners of The Coca-Cola Company 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. Coca-Cola Co. equity attributable to shareowners of The Coca-Cola Company as a percentage of total liabilities and equity increased from 2022 to 2023 but then decreased significantly from 2023 to 2024.