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Acquisitions & Divestitures | 8 Months Ended
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Sep. 06, 2025
Acquisitions & Divestitures [Abstract] |
Acquisitions and Divestitures | Acquisitions and Divestitures Acquisition of Siete On January 17, 2025, we acquired all of the outstanding equity interest in Siete, a Mexican-American foods business, for total consideration of $1.2 billion in cash. We accounted for the transaction as a business combination in the first quarter of 2025. We recognized and measured the identifiable assets acquired and liabilities assumed at their estimated fair values on the date of acquisition, in our PFNA segment. The preliminary estimates of the fair value of the identifiable assets acquired and liabilities assumed in this transaction as of the acquisition date primarily include goodwill and other intangible assets of approximately $1.2 billion. These preliminary estimates include management’s assumptions and are subject to revision as additional information is obtained about the facts and circumstances that existed as of the acquisition date, primarily related to intangible assets, which may result in adjustments to the preliminary values discussed above as valuations are finalized. We expect to finalize these amounts as soon as possible, but no later than the first quarter of 2026. Acquisition of poppi On May 19, 2025, we acquired all of the outstanding equity interest in poppi, a prebiotic soda business, for cash consideration of $1.95 billion and contingent consideration with an acquisition date fair value of $0.2 billion. See Note 9 for further information on the contingent consideration. In connection with this acquisition, other payments may be incurred, subject to the achievement of certain conditions. We accounted for the transaction as a business combination in the second quarter of 2025. We recognized and measured the identifiable assets acquired and liabilities assumed at their estimated fair values on the date of acquisition, in our PBNA segment. The preliminary estimates of the fair value of the identifiable assets acquired and liabilities assumed in this transaction as of the acquisition date primarily include goodwill and other intangible assets of approximately $2.0 billion. These preliminary estimates include management’s assumptions and are subject to revision as additional information is obtained about the facts and circumstances that existed as of the acquisition date, primarily related to intangible assets, which may result in adjustments to the preliminary values discussed above as valuations are finalized. We expect to finalize these amounts as soon as possible, but no later than the second quarter of 2026. Acquisition and Divestiture-Related Charges Acquisition and divestiture-related charges primarily include transaction expenses, such as consulting, advisory and other professional fees, and merger and integration charges, as well as fair value adjustments to the acquired inventory included in the acquisition-date balance sheets. Merger and integration charges include distribution agreement termination fees, impairment of certain acquisition-related intangibles, employee-related costs, closing costs and other integration costs. A summary of charges is as follows:
| 12 Weeks Ended |  | 36 Weeks Ended
| 9/6/2025 |  | 9/7/2024 |  | 9/6/2025 |  | 9/7/2024
Cost of sales | $ | 46 |  |  | $ | — |  |  | $ | 46 |  |  | $ | — |
Selling, general and administrative expenses | 125 |  |  | 5 |  |  | 212 |  |  | 7 |
Impairment of intangible assets | 50 |  |  | — |  |  | 50 |  |  | — |
Total | $ | 221 |  |  | $ | 5 |  |  | $ | 308 |  |  | $ | 7 |
After-tax amount | $ | 169 |  |  | $ | 4 |  |  | $ | 236 |  |  | $ | 5 |
Impact on net income attributable to PepsiCo per common share | $ | (0.12) |  |  | $ | — |  |  | $ | (0.17) |  |  | $ | — |
|  | 12 Weeks Ended |  | 36 Weeks Ended |  |
|  | 9/6/2025 |  | 9/7/2024 |  | 9/6/2025 |  | 9/7/2024 |  |
PFNA |  | $ | 2 |  |  | $ | — |  |  | $ | 23 |  |  | $ | — |  |  |
PBNA |  | 219 |  |  | 5 |  |  | 285 |  |  | 7 |  |  |
Total |  | $ | 221 |  |  | $ | 5 |  |  | $ | 308 |  |  | $ | 7 |  |  |

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- Definition Acquisitions & Divestitures [Abstract] + References No definition available. + Details
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- Definition The entire disclosure for business combinations, including leverage buyout transactions (as applicable), and divestitures. This may include a description of a business combination or divestiture (or series of individually immaterial business combinations or divestitures) completed during the period, including background, timing, and assets and liabilities recognized and reclassified or sold. This element does not include fixed asset sales and plant closings. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/205-20/tableOfContent Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 805 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/805/tableOfContent + Details
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