Begin process: 1/22/2022 7:15:11 AM Line of Reasoning Information Dump FUNDAMENTAL ACCOUNTING CONCEPTS CONTINUITY CROSS CHECKS: XBRL Instance : https://www.sec.gov/Archives/edgar/data/80424/000008042421000100/pg-20210630_htm.xml Base Taxonomy version : http://fasb.org/us-gaap/2020-01-31 DEI Taxonomy version : http://xbrl.sec.gov/dei/2020-01-31 ENTITY and DOCUMENT FACTS (explicitly reported): Entity registrant name : PROCTER & GAMBLE CO CIK : 0000080424 Entity filer category : Large Accelerated Filer Trading symbol : PG Company fiscal year end: --06-30 Fiscal period focus : FY Document type : 10-K Balance Sheet Date (document period end date): 2021-06-30 Income Statement Period (YTD, current period, period start date): 2020-07-01 to 2021-06-30 Context ID for document period focus (instants): i1ab4fc21187d4a66a9465c850e6e7164_I20210630 Context ID for YTD period (durations): i91603076cf88469bb853dbdef8d5348c_D20200701-20210630 BALANCE SHEET information which was logically derived: BS-IMPUTE-101: RedeemableNoncontrollingInterest was NOT REPORTED; however, the details were used to logically derived to be: 0 BS-IMPUTE-102: TemporaryEquity was NOT REPORTED; however, the details related to the parent and noncontrolling interest were used to logically derived to be: 0 BS-IMPUTE-106: Noncurrent Assets was NOT REPORTED; however, Assets was reported and Current Assets was reported; therefore Noncurrent Assets was logically derived to be: 96216000000 BS-IMPUTE-111: Equity attributable to parent was NOT REPORTED; however, Equity was reported and Equity attributable to noncontrolling interest was reported; therefore Equity attributable to parent was logically derived to be: 46378000000 BS-IMPUTE-113: Noncurrent Liabilities was NOT REPORTED; however, Current Liabilities and Liabilities were reported; therefore Noncurrent Liabilities was logically derived to be: 39521000000 BALANCE SHEET FACTS (explicitly reported and logically derived): Assets: 119307000000 Current Assets: 23091000000 Noncurrent Assets: 96216000000 LiabilitiesAndEquity: 119307000000 Liabilities: 72653000000 CurrentLiabilities: 33132000000 NoncurrentLiabilities: 39521000000 CommitmentsAndContingencies: 0 TemporaryEquity: 0 Equity: 46654000000 Equity attributable to parent: 46378000000 Equity attributable to noncontrolling interest: 276000000 BALANCE SHEET consistency checks: BS1: 0 Equity(46654000000) = EquityAttributableToParent(46378000000) + EquityAttributableToNoncontrollingInterest(276000000) BS2: 0 Assets(119307000000) = LiabilitiesAndEquity(119307000000) BS3: 0 Assets(119307000000) = CurrentAssets(23091000000) + NoncurrentAssets(96216000000) BS4: 0 Liabilities(72653000000)= CurrentLiabilities(33132000000) + NoncurrentLiabilities(39521000000) BS5: 0 Liabilities and Equity(119307000000)= Liabilities(72653000000) + CommitmentsAndContingencies(0)+ Equity(46654000000) INCOME STATEMENT information that was logically derived: IS-IMPUTE-101: ParticipatingSecuritiesDistributedAndUndistributedEarningsLossBasic was NOT EXPLICITLY REPORTED; however, details were reported; therefore ParticipatingSecuritiesDistributedAndUndistributedEarningsLossBasic was logically derived to be: 0 IS-IMPUTE-102: IncomeLossFromDiscontinuedOperationsNetOfTax was NOT EXPLICITLY REPORTED; however, details were reported; therefore IncomeLossFromDiscontinuedOperationsNetOfTax was logically derived to be: 0 IS-IMPUTE-116: PreferredStockDividendsAndOtherAdjustments was NOT EXPLICITLY REPORTED; however, NetIncomeLossAttributableToParent AND NetIncomeLossAvailableToCommonStockholdersBasic were BOTH reported; therefore PreferredStockDividendsAndOtherAdjustments was logically derived to be: 271000000 IS-IMPUTE-120: IncomeLossFromContinuingOperationsBeforeTax was NOT EXPLICITLY REPORTED; however, IncomeLossFromContinuingOperationsAfterTax AND IncomeTaxExpenseBenefit were BOTH reported; therefore IncomeLossFromContinuingOperationsBeforeTax was logically derived to be: 17615000000 IS-IMPUTE-121: NonoperatingIncomeLoss was NOT EXPLICITLY REPORTED; however, OperatingIncomeLoss AND IncomeLossFromContinuingOperationsBeforeTax were BOTH reported; therefore NonoperatingIncomeLoss was logically derived to be: -371000000 IS-IMPUTE-122: GrossProfit was NOT EXPLICITLY REPORTED; however, Revenues AND CostOfRevenue were BOTH reported; therefore GrossProfit was logically derived to be: 39010000000 IS-IMPUTE-123: OperatingExpenses was NOT EXPLICITLY REPORTED; however, GrossProfit AND OperatingIncomeLoss were BOTH reported; therefore OperatingExpenses was logically derived to be: 21024000000 INCOME STATEMENT FACTS (explicitly reported and logically derived): Revenues: 76118000000 CostOfRevenues: 37108000000 GrossProfit: 39010000000 OperatingExpenses: 21024000000 OtherOperatingIncome: 0 OperatingIncomeLoss: 17986000000 NonoperatingIncomeLoss: -371000000 Income (Loss) from Continuing Operations Before Tax: 17615000000 Income Tax Expense (Benefit): 3263000000 Income (Loss) from Continuing Operations After Tax: 14352000000 Income (Loss) from Discontinued Operations: 0 Net Income (Loss): 14352000000 Net Income (Loss) Attributable to Parent: 14306000000 Net Income (Loss) Attributable to Noncontrolling Interest: 46000000 Preferred Stock Dividends and Other Adjustments: 271000000 Net Income (Loss) Available to Common Stockholders, Basic: 14035000000 Other Comprehensive Income: 2425000000 Comprehensive Income: 16777000000 Comprehensive Income Attributable to Parent: 16727000000 Comprehensive Income Attributable to Noncontrolling Interest: 50000000 INCOME STATEMENT consistency checks: IS1: 0 GrossProfit(39010000000) = Revenues(76118000000) - CostOfRevenues(37108000000) IS2: 0 OperatingIncomeLoss(17986000000) = GrossProfit(39010000000) - OperatingExpenses(21024000000) + OtherOperatingIncome(0) IS3: 0 (Not used) IS4: 0 IncomeLossFromContinuingOperationsBeforeTax(17615000000) = OperatingIncomeLoss(17986000000) + NonoperatingIncomeLoss(-371000000) IS5: 0 IncomeLossFromContinuingOperationsAfterTax(14352000000) = IncomeLossFromContinuingOperationsBeforeTax(17615000000) - IncomeTaxExpenseBenefit(3263000000) IS6: 0 NetIncomeLoss(14352000000) = IncomeLossFromContinuingOperationsAfterTax(14352000000) + IncomeLossFromDiscontinuedOperationsNetOfTax(0) IS7: 0 NetIncomeLoss(14352000000) = NetIncomeLossAttributableToParent(14306000000) + NetIncomeLossAttributableToNoncontrollingInterest(46000000) IS8: 0 NetIncomeLossAvailableToCommonStockholdersBasic(14035000000) = NetIncomeLossAttributableToParent(14306000000) - PreferredStockDividendsAndOtherAdjustments(271000000) IS9: 0 ComprehensiveIncomeLoss(16777000000) = ComprehensiveIncomeLossAttributableToParent(16727000000) + ComprehensiveIncomeLossAttributableToNoncontrollingInterest(50000000) IS10: 0 ComprehensiveIncomeLoss(16777000000) = NetIncomeLoss(14352000000) + OtherComprehensiveIncomeLoss(2425000000) CASH FLOW STATEMENT information that was logically derived: CF-IMPUTE-102: NetCashFlowsOperatingContinuing was NOT EXPLICITLY REPORTED; however, NetCashFlowsOperating was reported; therefore NetCashFlowsOperatingContinuing was logically derived to be: 18371000000 CF-IMPUTE-103: NetCashFlowsInvestingContinuing was NOT EXPLICITLY REPORTED; however, NetCashFlowsInvesting was reported; therefore NetCashFlowsInvestingContinuing was logically derived to be: -2834000000 CF-IMPUTE-104: NetCashFlowsFinancingContinuing was NOT EXPLICITLY REPORTED; however, NetCashFlowsFinancing was reported; therefore NetCashFlowsFinancingContinuing was logically derived to be: -21531000000 CF-IMPUTE-108: NetCashFlowsDiscontinued was NOT EXPLICITLY REPORTED; however, the operating, investing, and financing detail items were reported; therefore NetCashFlowsFinancing was logically derived to be: 0 CF-IMPUTE-109: NetCashFlowsContinuing was NOT EXPLICITLY REPORTED; however, NetCashFlow was reported; therefore NetCashFlowsContinuing was logically derived to be: -5994000000 CASH FLOW STATEMENT FACTS (explicitly reported and logically derived): Net Cash Flow: -5893000000 Net Cash Flow, Operating: 18371000000 Net Cash Flow, Investing: -2834000000 Net Cash Flow, Financing: -21531000000 Net Cash Flow, Operating, Continuing: 18371000000 Net Cash Flow, Investing, Continuing: -2834000000 Net Cash Flow, Financing, Continuing: -21531000000 Net Cash Flow, Operating, Discontinued: 0 Net Cash Flow, Investing, Discontinued: 0 Net Cash Flow, Financing, Discontinued: 0 Net Cash Flow, Continuing: -5994000000 Net Cash Flow, Discontinued: 0 Exchange Gains (Losses): 101000000 CASH FLOW STATEMENT consistency checks: CF1: 0 NetCashFlow(-5893000000) = (NetCashFlowsOperating(18371000000) + (NetCashFlowsInvesting(-2834000000) + (NetCashFlowsFinancing(-21531000000) + ExchangeGainsLosses(101000000) CF2: 0 NetCashFlowsContinuing(-5994000000) = NetCashFlowsOperatingContinuing(18371000000) + NetCashFlowsInvestingContinuing(-2834000000) + NetCashFlowsFinancingContinuing(-21531000000) CF3: 0 NetCashFlowsDiscontinued(0) = NetCashFlowsOperatingDiscontinued(0) + NetCashFlowsInvestingDiscontinued(0) + NetCashFlowsFinancingDiscontinued(0) CF4: 0 NetCashFlowsOperating(18371000000) = NetCashFlowsOperatingContinuing(18371000000) + NetCashFlowsOperatingDiscontinued(0) CF5: 0 NetCashFlowsInvesting(-2834000000) = NetCashFlowsInvestingContinuing(-2834000000) + NetCashFlowsInvestingDiscontinued(0) CF6: 0 NetCashFlowsFinancing(-21531000000) = NetCashFlowsFinancingContinuing(-21531000000) + NetCashFlowsFinancingDiscontinued(0) KEY RATIOS: ROA:0.12 ROE:0.308 ROS:0.189 SGR:0.444 Process completed successfully End process: 1/22/2022 7:15:11 AM