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Share-Based Compensation (Tables)

3 Months Ended

Mar. 23, 2024

Share-Based Payment Arrangement [Abstract]

Schedule of Compensation Cost for Share-based Payment Arrangements, Allocation of Share-based Compensation Costs by Plan

The following table summarizes our total share-based compensation expense, which is primarily recorded in selling, general and administrative expenses:

									12 Weeks Ended
															3/23/2024						3/25/2023
Share-based compensation expense – equity awards															$	97					$	93
Share-based compensation expense – liability awards															5						6
Restructuring charges															(5)						1
Total															$	97					$	100

Schedule of Share-based Payment Award, PepsiCo, Inc. Long-Term Incentive Plan

The following table summarizes share-based awards granted under the terms of the PepsiCo, Inc. Long-Term Incentive Plan:

			12 Weeks Ended
			3/23/2024												3/25/2023
			Granted(a)						Weighted-Average Grant Price						Granted(a)						Weighted-Average Grant Price
Stock options			1.8						$	164.25					2.0						$	171.00
RSUs and PSUs			2.3						$	164.25					2.1						$	171.00

(a)In millions. All grant activity is disclosed at target.

Schedule Of Weighted-Average Black-Scholes Fair Value Assumptions

Our weighted-average Black-Scholes fair value assumptions are as follows: 

			12 Weeks Ended
			3/23/2024						3/25/2023
Expected life			7 years						7 years
Risk-free interest rate			4.2		%				4.2		%
Expected volatility			16		%				16		%
Expected dividend yield			2.9		%				2.7		%

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Tabular disclosure of allocation of amount expensed and capitalized for award under share-based payment arrangement to statement of income or comprehensive income and statement of financial position. Includes, but is not limited to, corresponding line item in financial statement.

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-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (h)(1)
-Publisher FASB
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Tabular disclosure of the significant assumptions used during the year to estimate the fair value of employee stock purchase plans, including, but not limited to: (a) expected term, (b) expected volatility of the entity's shares, (c) expected dividends, (d) risk-free rate(s), and (e) discount for post-vesting restrictions.

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-SubTopic 10
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-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480429/718-10-50-2

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