PepsiCo Inc.、合併資產負債表結構：資產（季度數據）
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2025年6月14日 |
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2025年3月22日 |
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2024年12月28日 |
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2024年9月7日 |
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2024年6月15日 |
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2024年3月23日 |
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2023年12月30日 |
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2023年9月9日 |
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2023年6月17日 |
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2023年3月25日 |
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2022年12月31日 |
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2022年9月3日 |
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2022年6月11日 |
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2022年3月19日 |
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2021年12月25日 |
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2021年9月4日 |
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2021年6月12日 |
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2021年3月20日 |
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2020年12月26日 |
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2020年9月5日 |
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2020年6月13日 |
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2020年3月21日 |
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現金和現金等價物 |
7.24% | |
8.13% | |
8.55% | |
7.27% | |
6.38% | |
8.04% | |
9.66% | |
10.02% | |
6.38% | |
5.13% | |
5.37% | |
6.79% | |
5.81% | |
7.06% | |
6.06% | |
6.98% | |
5.90% | |
6.21% | |
8.81% | |
9.88% | |
9.97% | |
13.04% | |
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短期投資 |
0.32% | |
0.31% | |
0.77% | |
0.74% | |
0.32% | |
0.30% | |
0.29% | |
0.27% | |
0.35% | |
0.47% | |
0.43% | |
0.35% | |
0.31% | |
0.37% | |
0.42% | |
0.37% | |
0.36% | |
1.06% | |
1.47% | |
0.66% | |
0.22% | |
0.19% | |
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應收賬款和票據，減去備抵 |
11.76% | |
10.62% | |
10.39% | |
12.03% | |
12.00% | |
10.93% | |
10.76% | |
11.79% | |
11.95% | |
11.25% | |
11.02% | |
11.37% | |
11.28% | |
10.14% | |
9.40% | |
10.24% | |
10.52% | |
9.74% | |
9.04% | |
10.10% | |
9.81% | |
9.97% | |
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原材料和包裝 |
2.79% | |
2.63% | |
2.45% | |
2.55% | |
2.65% | |
2.46% | |
2.38% | |
2.46% | |
2.75% | |
2.62% | |
2.57% | |
2.44% | |
2.58% | |
2.17% | |
2.05% | |
2.07% | |
2.25% | |
2.00% | |
1.85% | |
1.95% | |
2.09% | |
1.77% | |
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在製品 |
0.13% | |
0.12% | |
0.10% | |
0.13% | |
0.12% | |
0.10% | |
0.10% | |
0.12% | |
0.11% | |
0.12% | |
0.12% | |
0.16% | |
0.17% | |
0.17% | |
0.16% | |
0.19% | |
0.41% | |
0.34% | |
0.22% | |
0.30% | |
0.38% | |
0.33% | |
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成品 |
3.24% | |
2.82% | |
2.78% | |
2.94% | |
3.15% | |
3.01% | |
2.83% | |
2.98% | |
3.36% | |
3.38% | |
2.97% | |
2.72% | |
2.93% | |
2.79% | |
2.49% | |
2.42% | |
2.75% | |
2.65% | |
2.42% | |
2.24% | |
2.35% | |
2.14% | |
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庫存 |
6.16% |
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5.56% |
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5.33% |
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5.62% |
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5.91% |
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5.57% |
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5.31% |
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5.56% |
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6.22% |
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6.12% |
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5.66% |
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5.31% |
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5.68% |
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5.12% |
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4.71% |
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4.68% |
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5.42% |
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4.99% |
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4.49% |
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4.49% |
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4.82% |
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4.23% |
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預付費用和其他流動資產 |
1.29% | |
1.22% | |
0.93% | |
1.06% | |
1.21% | |
1.15% | |
0.79% | |
1.03% | |
1.12% | |
1.14% | |
0.87% | |
1.10% | |
1.24% | |
1.35% | |
1.06% | |
1.13% | |
1.18% | |
1.24% | |
0.94% | |
1.00% | |
1.09% | |
1.11% | |
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持有待售資產 |
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% | |
1.94% | |
2.03% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
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流動資產 |
26.78% |
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25.84% |
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25.96% |
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26.71% |
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25.82% |
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25.99% |
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26.82% |
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28.66% |
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26.02% |
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24.10% |
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23.36% |
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24.92% |
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24.31% |
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24.03% |
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23.58% |
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25.43% |
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23.38% |
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23.24% |
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24.75% |
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26.14% |
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25.90% |
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28.53% |
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財產、廠房和設備 |
55.50% | |
55.97% | |
56.31% | |
55.18% | |
55.30% | |
54.49% | |
54.17% | |
51.61% | |
52.97% | |
53.76% | |
54.00% | |
50.92% | |
51.45% | |
50.06% | |
50.69% | |
48.99% | |
51.31% | |
51.02% | |
49.87% | |
47.93% | |
48.05% | |
50.19% | |
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累計折舊 |
-28.17% | |
-28.24% | |
-28.15% | |
-28.13% | |
-28.13% | |
-27.71% | |
-27.27% | |
-26.74% | |
-27.43% | |
-27.72% | |
-27.65% | |
-26.78% | |
-27.08% | |
-26.37% | |
-26.44% | |
-26.20% | |
-27.91% | |
-27.73% | |
-26.87% | |
-26.50% | |
-26.62% | |
-27.88% | |
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財產、廠房和設備 淨額 |
27.34% |
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27.73% |
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28.16% |
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27.05% |
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27.17% |
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26.78% |
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26.91% |
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24.86% |
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25.55% |
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26.04% |
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26.35% |
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24.14% |
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24.38% |
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23.68% |
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24.26% |
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22.79% |
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23.40% |
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23.29% |
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23.00% |
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21.43% |
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21.43% |
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22.31% |
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可攤銷無形資產淨額 |
1.24% | |
1.14% | |
1.11% | |
1.13% | |
1.16% | |
1.17% | |
1.19% | |
1.21% | |
1.28% | |
1.34% | |
1.39% | |
1.39% | |
1.45% | |
1.61% | |
1.66% | |
1.70% | |
1.82% | |
1.85% | |
1.83% | |
1.65% | |
1.64% | |
1.70% | |
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善意 |
17.99% | |
18.05% | |
17.63% | |
17.62% | |
17.73% | |
17.64% | |
17.64% | |
17.90% | |
18.77% | |
19.44% | |
19.74% | |
19.47% | |
19.92% | |
19.48% | |
19.90% | |
19.87% | |
20.45% | |
20.59% | |
20.19% | |
20.21% | |
19.93% | |
18.18% | |
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其他無限期無形資產 |
13.49% | |
13.96% | |
13.77% | |
13.65% | |
13.74% | |
13.67% | |
13.66% | |
14.30% | |
14.94% | |
15.34% | |
15.52% | |
16.77% | |
16.91% | |
17.86% | |
18.54% | |
18.54% | |
19.20% | |
19.34% | |
18.95% | |
19.20% | |
19.58% | |
17.09% | |
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無形資產 |
32.73% |
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33.15% |
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32.51% |
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32.40% |
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32.63% |
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32.49% |
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32.50% |
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33.41% |
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34.99% |
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36.13% |
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36.65% |
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37.62% |
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38.28% |
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38.95% |
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40.10% |
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40.11% |
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41.48% |
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41.78% |
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40.97% |
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41.06% |
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41.15% |
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36.97% |
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對非受控聯營公司的投資 |
1.96% | |
1.96% | |
2.00% | |
2.63% | |
2.69% | |
2.73% | |
2.70% | |
2.96% | |
3.17% | |
3.36% | |
3.33% | |
3.41% | |
3.78% | |
3.87% | |
2.84% | |
2.99% | |
3.00% | |
3.04% | |
3.00% | |
2.99% | |
3.03% | |
3.20% | |
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遞延所得稅 |
4.08% | |
4.28% | |
4.39% | |
4.30% | |
4.49% | |
4.44% | |
4.45% | |
4.17% | |
4.36% | |
4.53% | |
4.56% | |
4.58% | |
4.67% | |
4.63% | |
4.67% | |
4.67% | |
4.73% | |
4.79% | |
4.71% | |
4.73% | |
4.86% | |
5.12% | |
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其他資產 |
7.13% | |
7.04% | |
6.99% | |
6.91% | |
7.21% | |
7.56% | |
6.63% | |
5.94% | |
5.91% | |
5.85% | |
5.74% | |
5.32% | |
4.59% | |
4.84% | |
4.55% | |
4.00% | |
4.01% | |
3.86% | |
3.56% | |
3.65% | |
3.62% | |
3.87% | |
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非流動資產 |
73.22% |
|
74.16% |
|
74.04% |
|
73.29% |
|
74.18% |
|
74.01% |
|
73.18% |
|
71.34% |
|
73.98% |
|
75.90% |
|
76.64% |
|
75.08% |
|
75.69% |
|
75.97% |
|
76.42% |
|
74.57% |
|
76.62% |
|
76.76% |
|
75.25% |
|
73.86% |
|
74.10% |
|
71.47% |
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|
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總資產 |
100.00% |
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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% |
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根據報告：
10-Q (報告日期： 2025-06-14), 10-Q (報告日期： 2025-03-22), 10-K (報告日期： 2024-12-28), 10-Q (報告日期： 2024-09-07), 10-Q (報告日期： 2024-06-15), 10-Q (報告日期： 2024-03-23), 10-K (報告日期： 2023-12-30), 10-Q (報告日期： 2023-09-09), 10-Q (報告日期： 2023-06-17), 10-Q (報告日期： 2023-03-25), 10-K (報告日期： 2022-12-31), 10-Q (報告日期： 2022-09-03), 10-Q (報告日期： 2022-06-11), 10-Q (報告日期： 2022-03-19), 10-K (報告日期： 2021-12-25), 10-Q (報告日期： 2021-09-04), 10-Q (報告日期： 2021-06-12), 10-Q (報告日期： 2021-03-20), 10-K (報告日期： 2020-12-26), 10-Q (報告日期： 2020-09-05), 10-Q (報告日期： 2020-06-13), 10-Q (報告日期： 2020-03-21).
資料顯示，PepsiCo Inc.的流動資產與非流動資產呈現出較為穩定的變化趨勢，反映公司資產結構的穩健。在所分析期間內，流動資產的比重大約維持在24%至28%之間，顯示公司持有較為穩定的短期流動資產規模。
短期投資佔總資產的比例相對較低且變動不大，於0.19%至0.77%之間，表明公司較少將資金投入短期證券性資產，可能偏好以其他資產運作為主要的資產配置方式。
應收賬款和票據的比重在10%至12%之間波動，顯示公司在營運資金管理方面的變化較為微妙，略有上升的趨勢，可反映出公司在某些期間的銷售或信用政策調整，導致應收賬款略有增加。
存貨比重由約4.2%逐步上升至約6.2%，顯示公司在某些期間內可能增加了庫存以應對營運需求或預期銷售的變動。此外，預付費用和其他流動資產則保持在約0.79%至1.35%的區間，反映較為穩定的流動性配置。
在非流動資產方面，財產、廠房與設備的比重長期維持在50%左右，且經歷了較為明顯的提升（約50.19%增至55.5%），顯示公司持續加大對固定資產的投資或資產重新評價。同時，累計折舊比例約在-26.2%至-28.24%之間，保持相對穩定，反映出折舊政策的一致性與固定資產的使用狀況。
無形資產的比重亦呈現出穩定下降的趨勢，從約36.97%逐步降至約32.73%，並伴隨著善意（從18.18%至約17.99%）的微幅變動。此趨勢可能指向公司在品牌或專利資產的攤銷過程中，無形資產在資產結構中的比重逐漸降低。
其他無限期無形資產及對非受控聯營公司的投資均維持較為穩定的比例，雖在部分時間點略有波動，但整體趨勢無明顯異動，反映公司相關資產保持一致的運作策略。
從總體來看，PepsiCo的資產結構在分析期間內展現出較高的穩定性，且資產配置較為保守，偏重於固定資產和品牌價值（無形資產）配置。在營運管理方面，應收帳款與存貨有所上升，可能需關注資金回收與存貨管理效率，以維持資金周轉的穩定性。整體而言，公司資產結構變動較為溫和，反映出長期經營的穩定策略。
