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Restructuring and Impairment Charges (Tables) | 8 Months Ended
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Sep. 06, 2025
2019 Productivity Plan |
Restructuring Cost and Reserve [Line Items] |
Summary of Productivity Plan Activity | The total plan pre-tax charges are expected to be incurred by segment approximately as follows:
| PFNA |  | PBNA |  | IB Franchise |  | EMEA |  | LatAm Foods |  | Asia Pacific Foods |  | Corporate
Expected pre-tax charges | 20 | % |  | 25 | % |  | 2 | % |  | 25 | % |  | 10 | % |  | 3 | % |  | 15 | %
A summary of our 2019 Productivity Plan 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 | $ | 16 |  |  | $ | 10 |  |  | $ | 119 |  |  | $ | 16 |
Selling, general and administrative expenses | 126 |  |  | 214 |  |  | 435 |  |  | 363 |
Impairment of intangible assets | — |  |  | 14 |  |  | — |  |  | 14 |
Other pension and retiree medical benefits (income)/expense (a) | (1) |  |  | 7 |  |  | 13 |  |  | 22 |
Total restructuring and impairment charges | $ | 141 |  |  | $ | 245 |  |  | $ | 567 |  |  | $ | 415 |
After-tax amount | $ | 116 |  |  | $ | 195 |  |  | $ | 467 |  |  | $ | 325 |
Impact on net income attributable to PepsiCo per common share | $ | (0.08) |  |  | $ | (0.14) |  |  | $ | (0.34) |  |  | $ | (0.24) |
| 12 Weeks Ended |  | 36 Weeks Ended |  | Plan-to-Date
| 9/6/2025 |  | 9/7/2024 |  | 9/6/2025 |  | 9/7/2024 |  | through 9/6/2025
PFNA | $ | 32 |  |  | $ | 8 |  |  | $ | 147 |  |  | $ | 47 |  |  | $ | 579 |
PBNA | 19 |  |  | 128 |  |  | 192 |  |  | 143 |  |  | 697 |
IB Franchise | 2 |  |  | 15 |  |  | 7 |  |  | 15 |  |  | 58 |
EMEA | 69 |  |  | 35 |  |  | 118 |  |  | 75 |  |  | 879 |
LatAm Foods | 17 |  |  | 11 |  |  | 36 |  |  | 32 |  |  | 283 |
Asia Pacific Foods | 5 |  |  | 2 |  |  | 9 |  |  | 6 |  |  | 96 |
Corporate (a) | (2) |  |  | 39 |  |  | 45 |  |  | 75 |  |  | 463 |
| 142 |  |  | 238 |  |  | 554 |  |  | 393 |  |  | 3,055 |
Other pension and retiree medical benefits (income)/expense (a) | (1) |  |  | 7 |  |  | 13 |  |  | 22 |  |  | 139 |
Total | $ | 141 |  |  | $ | 245 |  |  | $ | 567 |  |  | $ | 415 |  |  | $ | 3,194 |
(a)Income amount represents adjustments for changes in estimates of previously recorded amounts.
| 12 Weeks Ended |  | 36 Weeks Ended |  | Plan-to-Date
| 9/6/2025 |  | 9/7/2024 |  | 9/6/2025 |  | 9/7/2024 |  | through 9/6/2025
Severance and other employee costs | $ | 46 |  |  | $ | 151 |  |  | $ | 168 |  |  | $ | 233 |  |  | $ | 1,602 |
Asset impairments | 22 |  |  | 30 |  |  | 109 |  |  | 34 |  |  | 415 |
Other costs | 73 |  |  | 64 |  |  | 290 |  |  | 148 |  |  | 1,177 |
Total | $ | 141 |  |  | $ | 245 |  |  | $ | 567 |  |  | $ | 415 |  |  | $ | 3,194 |
A summary of our 2019 Productivity Plan activity for the 36 weeks ended September 6, 2025 is as follows:
| Severance and Other Employee Costs |  | Asset Impairments |  | Other Costs |  | Total
Liability as of December 28, 2024 | $ | 338 |  |  | $ | — |  |  | $ | 26 |  |  | $ | 364 |
2025 restructuring charges | 168 |  |  | 109 |  |  | 290 |  |  | 567 |
Cash payments (a) | (245) |  |  | — |  |  | (309) |  |  | (554) |
Non-cash charges and translation | (1) |  |  | (109) |  |  | (1) |  |  | (111) |
Liability as of September 6, 2025 | $ | 260 |  |  | $ | — |  |  | $ | 6 |  |  | $ | 266 |
(a)Excludes cash expenditures of $8 million reported in the cash flow statement in pension and retiree medical contributions.

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