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Accumulated Other Comprehensive Loss Attributable to PepsiCo | 8 Months Ended
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Sep. 06, 2025
Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract] |
Accumulated Other Comprehensive Loss Attributable to PepsiCo | Accumulated Other Comprehensive Loss Attributable to PepsiCo The changes in the balances of each component of accumulated other comprehensive loss attributable to PepsiCo are as follows:
| Currency Translation Adjustment |  | Cash Flow Hedges |  | Pension and Retiree Medical |  |  |  | Available-for-Sale Debt Securities and Other(a) |  | Accumulated Other Comprehensive Loss Attributable to PepsiCo
Balance as of December 28, 2024 (b) | $ | (15,217) |  |  | $ | 82 |  |  | $ | (2,714) |  |  |  |  | $ | 237 |  |  | $ | (17,612) |
Other comprehensive income/(loss) before reclassifications (c) | 410 |  |  | 58 |  |  | (4) |  |  |  |  | 87 |  |  | 551 |
Amounts reclassified from accumulated other comprehensive loss | — |  |  | (31) |  |  | 17 |  |  |  |  | — |  |  | (14) |
Net other comprehensive income | 410 |  |  | 27 |  |  | 13 |  |  |  |  | 87 |  |  | 537 |
Tax amounts | 26 |  |  | (5) |  |  | (3) |  |  |  |  | (21) |  |  | (3) |
Balance as of March 22, 2025 (b) | (14,781) |  |  | 104 |  |  | (2,704) |  |  |  |  | 303 |  |  | (17,078) |
Other comprehensive income/(loss) before reclassifications (d) | 915 |  |  | 27 |  |  | (42) |  |  |  |  | 84 |  |  | 984 |
Amounts reclassified from accumulated other comprehensive loss | — |  |  | (53) |  |  | 18 |  |  |  |  | — |  |  | (35) |
Net other comprehensive income/(loss) | 915 |  |  | (26) |  |  | (24) |  |  |  |  | 84 |  |  | 949 |
Tax amounts | 46 |  |  | 8 |  |  | 5 |  |  |  |  | (20) |  |  | 39 |
Balance as of June 14, 2025 (b) | (13,820) |  |  | 86 |  |  | (2,723) |  |  |  |  | 367 |  |  | (16,090) |
Other comprehensive income/(loss) before reclassifications | 33 |  |  | 35 |  |  | (6) |  |  |  |  | 536 |  |  | 598 |
Amounts reclassified from accumulated other comprehensive loss | — |  |  | (5) |  |  | 33 |  |  |  |  | — |  |  | 28 |
Net other comprehensive income | 33 |  |  | 30 |  |  | 27 |  |  |  |  | 536 |  |  | 626 |
Tax amounts | 6 |  |  | (7) |  |  | (6) |  |  |  |  | (126) |  |  | (133) |
Balance as of September 6, 2025 (b) | $ | (13,781) |  |  | $ | 109 |  |  | $ | (2,702) |  |  |  |  | $ | 777 |  |  | $ | (15,597) |
(a)The movements primarily represent fair value changes in available-for-sale debt securities, including our investment in Celsius convertible preferred stock. See Note 9 for further information. (b)Pension and retiree medical amounts are net of taxes of $1,282 million as of December 28, 2024, $1,279 million as of March 22, 2025, $1,284 million as of June 14, 2025 and $1,278 million as of September 6, 2025. (c)Currency translation adjustment primarily reflects appreciation of the Russian ruble and deprecation of the euro. (d)Currency translation adjustment primarily reflects appreciation of the Russian ruble, Mexican peso and Canadian dollar.
| Currency Translation Adjustment |  | Cash Flow Hedges |  | Pension and Retiree Medical |  |  |  | Available-for-Sale Debt Securities and Other (a) |  | Accumulated Other Comprehensive Loss Attributable to PepsiCo
Balance as of December 30, 2023 (b) | $ | (13,255) |  |  | $ | (31) |  |  | $ | (2,719) |  |  |  |  | $ | 471 |  |  | $ | (15,534) |
Other comprehensive (loss)/income before reclassifications (c) | (168) |  |  | (47) |  |  | 4 |  |  |  |  | 685 |  |  | 474 |
Amounts reclassified from accumulated other comprehensive loss | — |  |  | 51 |  |  | 9 |  |  |  |  | — |  |  | 60 |
Net other comprehensive (loss)/income | (168) |  |  | 4 |  |  | 13 |  |  |  |  | 685 |  |  | 534 |
Tax amounts | (14) |  |  | (1) |  |  | (2) |  |  |  |  | (162) |  |  | (179) |
Balance as of March 23, 2024 (b) | (13,437) |  |  | (28) |  |  | (2,708) |  |  |  |  | 994 |  |  | (15,179) |
Other comprehensive (loss)/income before reclassifications (d) | (295) |  |  | 3 |  |  | (1) |  |  |  |  | (511) |  |  | (804) |
Amounts reclassified from accumulated other comprehensive loss | — |  |  | 53 |  |  | 12 |  |  |  |  | — |  |  | 65 |
Net other comprehensive (loss)/income | (295) |  |  | 56 |  |  | 11 |  |  |  |  | (511) |  |  | (739) |
Tax amounts | 28 |  |  | (14) |  |  | (2) |  |  |  |  | 120 |  |  | 132 |
Balance as of June 15, 2024 (b) | (13,704) |  |  | 14 |  |  | (2,699) |  |  |  |  | 603 |  |  | (15,786) |
Other comprehensive (loss)/income before reclassifications (e) | (544) |  |  | (34) |  |  | — |  |  |  |  | (460) |  |  | (1,038) |
Amounts reclassified from accumulated other comprehensive loss | — |  |  | 7 |  |  | 25 |  |  |  |  | — |  |  | 32 |
Net other comprehensive (loss)/income | (544) |  |  | (27) |  |  | 25 |  |  |  |  | (460) |  |  | (1,006) |
Tax amounts | 32 |  |  | 3 |  |  | (4) |  |  |  |  | 109 |  |  | 140 |
Balance as of September 7, 2024 (b) | $ | (14,216) |  |  | $ | (10) |  |  | $ | (2,678) |  |  |  |  | $ | 252 |  |  | $ | (16,652) |
(a)The movements primarily represent fair value changes in available-for-sale debt securities, including our investment in Celsius convertible preferred stock. See Note 9 for further information. (b)Pension and retiree medical amounts are net of taxes of $1,282 million as of December 30, 2023 and $1,280 million as of March 23, 2024, $1,278 million as of June 15, 2024 and $1,274 million as of September 7, 2024. (c)Currency translation adjustment primarily reflects depreciation of the South African rand, Canadian dollar and Russian ruble. (d)Currency translation adjustment primarily reflects depreciation of the Egyptian pound. (e)Currency translation adjustment primarily reflects depreciation of the Mexican peso. The reclassifications from accumulated other comprehensive loss to the income statement are summarized as follows:
|  | 12 Weeks Ended |  | 36 Weeks Ended |  |
|  | 9/6/2025 |  | 9/7/2024 |  | 9/6/2025 |  | 9/7/2024 |  | Affected Line Item in the Income Statement
Cash flow hedges: |  |  |  |  |  |  |  |  |  |
Foreign exchange contracts |  | $ | — |  |  | $ | (1) |  |  | $ | (2) |  |  | $ | (1) |  |  | Net revenue
Foreign exchange contracts |  | 13 |  |  | (2) |  |  | (9) |  |  | 16 |  |  | Cost of sales
Cross-currency contracts |  | (8) |  |  | (21) |  |  | (63) |  |  | 14 |  |  | Selling, general and administrative expenses
Interest rate swap contracts |  | — |  |  | (3) |  |  | — |  |  | (3) |  |  | Selling, general and administrative expenses
Commodity contracts |  | (11) |  |  | 34 |  |  | (17) |  |  | 85 |  |  | Cost of sales
Commodity contracts |  | 1 |  |  | — |  |  | 2 |  |  | — |  |  | Selling, general and administrative expenses
Net (gains)/losses before tax |  | (5) |  |  | 7 |  |  | (89) |  |  | 111 |  |  |
Tax amounts |  | — |  |  | (1) |  |  | 22 |  |  | (28) |  |  |
Net (gains)/losses after tax |  | $ | (5) |  |  | $ | 6 |  |  | $ | (67) |  |  | $ | 83 |  |  |
Pension and retiree medical items: |  |  |  |  |  |  |  |  |  |
Amortization of net prior service credits |  | $ | (1) |  |  | $ | (7) |  |  | $ | (2) |  |  | $ | (21) |  |  | Other pension and retiree medical benefits income
Amortization of net losses |  | 21 |  |  | 17 |  |  | 58 |  |  | 50 |  |  | Other pension and retiree medical benefits income
Net settlement/curtailment losses |  | 13 |  |  | 15 |  |  | 12 |  |  | 17 |  |  | Other pension and retiree medical benefits income
Net losses before tax |  | 33 |  |  | 25 |  |  | 68 |  |  | 46 |  |  |
Tax amounts |  | (7) |  |  | (5) |  |  | (15) |  |  | (9) |  |  |
Net losses after tax |  | $ | 26 |  |  | $ | 20 |  |  | $ | 53 |  |  | $ | 37 |  |  |
Total net losses/(gains) reclassified, net of tax |  | $ | 21 |  |  | $ | 26 |  |  | $ | (14) |  |  | $ | 120 |  |  |

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- Definition The entire disclosure for comprehensive income, which includes, but is not limited to, 1) the amount of income tax expense or benefit allocated to each component of other comprehensive income, including reclassification adjustments, 2) the reclassification adjustments for each classification of other comprehensive income and 3) the ending accumulated balances for each component of comprehensive income. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-04(19)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147477250/944-220-S99-1 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 220 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03(21)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147483621/220-10-S99-2 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 942 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-04(23)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147478524/942-220-S99-1 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 220 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/220/tableOfContent + Details
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