Stock Analysis on Net
Stock Analysis on Net

Procter & Gamble Co. (NYSE:PG)

$24.99

Common-Size Balance Sheet: Assets
Quarterly Data

Paying user area

Try for free

Procter & Gamble Co. pages available for free this week:

The data is hidden behind: . Unhide it.

Get access

This is a one-time payment. There is no automatic renewal.

We accept:

Visa Mastercard American Express Maestro Discover JCB PayPal Google Pay
Visa Secure Mastercard Identity Check American Express SafeKey

Procter & Gamble Co., common-size consolidated balance sheet: assets (quarterly data)

Microsoft Excel
Dec 31, 2025 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
Cash and cash equivalents
Accounts receivable
Materials and supplies
Work in process
Finished goods
Inventories
Prepaid expenses and other current assets
Current assets
Property, plant and equipment, net
Goodwill
Trademarks and other intangible assets, net
Other noncurrent assets
Noncurrent assets
Total assets

Based on: 10-Q (reporting date: 2025-12-31), 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).

The composition of assets for the assessed entity exhibits several notable trends over the analyzed period, spanning from September 2019 to December 2025. A significant portion of the asset base consistently resides in noncurrent assets, averaging approximately 80% of the total throughout the timeframe. Within the current asset category, cash and cash equivalents, accounts receivable, and inventories represent the most substantial components.

Cash and Cash Equivalents
Cash and cash equivalents demonstrate considerable fluctuation. An initial decrease is observed from September 2019 to December 2019, followed by a peak in March 2020. Levels then moderate, with a subsequent decline through the end of 2022. A resurgence is noted in 2023 and 2024, peaking again in June 2024, before decreasing slightly into December 2025. This suggests a dynamic cash management strategy or responsiveness to short-term operational needs.
Accounts Receivable
Accounts receivable generally remain stable, fluctuating between approximately 3.9% and 5.3% of total assets. A slight upward trend is discernible from September 2021 through December 2023, followed by a modest decrease towards the end of the period. This indicates consistent credit and collection practices with minor adjustments over time.
Inventories
Inventories exhibit a clear upward trend from 4.5% in March 2020 to a peak of 6.53% in September 2022. This is followed by a decline, stabilizing around 5.7% - 6.1% from September 2023 through December 2025. The initial increase may reflect strategic inventory building or supply chain adjustments, while the subsequent stabilization suggests a normalization of inventory levels.
Prepaid Expenses and Other Current Assets
This category shows an increasing trend from 1.5% in March 2020 to a peak of 2.15% in September 2022. A subsequent decrease is observed, with levels fluctuating between 1.26% and 2.03% from September 2023 through December 2025. This suggests changes in the timing of expense recognition or increased utilization of prepaid assets.
Property, Plant, and Equipment (PP&E)
PP&E remains relatively stable, consistently representing around 17% to 19% of total assets. Minor fluctuations occur throughout the period, but no significant trend is apparent. This indicates a consistent investment strategy in fixed assets.
Goodwill
Goodwill consistently constitutes a substantial portion of the asset base, generally ranging between 32% and 36%. A slight downward trend is observed from 35.8% in December 2019 to 32.73% in December 2025, potentially reflecting impairment adjustments or changes in acquisition strategy.
Trademarks and Other Intangible Assets
This asset category also represents a significant portion of the total, fluctuating between approximately 17% and 21%. A gradual downward trend is evident, decreasing from 21.46% in December 2019 to 17.08% in December 2025. This may be due to amortization or impairment of intangible assets.
Other Noncurrent Assets
Other noncurrent assets demonstrate a consistent upward trend, increasing from 6.69% in September 2019 to 10.33% in December 2025. This suggests a growing investment in long-term assets not categorized elsewhere, potentially including deferred tax assets or long-term investments.

Overall, the asset structure demonstrates a long-term reliance on noncurrent assets, particularly goodwill and intangible assets. Current assets exhibit more dynamic behavior, with fluctuations in cash, inventories, and prepaid expenses. The observed trends suggest a company adapting to changing market conditions and actively managing its asset base.