XML 38 R26.htm IDEA: XBRL DOCUMENT v3.25.2
Restructuring and Impairment Charges (Tables)
 8 Months Ended
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:
PFNAPBNAIB FranchiseEMEALatAm FoodsAsia Pacific FoodsCorporate
Expected pre-tax charges20 %25 %2 %25 %10 %3 %15 %
A summary of our 2019 Productivity Plan charges is as follows:
12 Weeks Ended36 Weeks Ended
9/6/20259/7/20249/6/20259/7/2024
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 Ended36 Weeks EndedPlan-to-Date
9/6/20259/7/20249/6/20259/7/2024
through 9/6/2025
PFNA$32 $8 $147 $47 $579 
PBNA19 128 192 143 697 
IB Franchise2 15 7 15 58 
EMEA69 35 118 75 879 
LatAm Foods17 11 36 32 283 
Asia Pacific Foods5 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 Ended36 Weeks EndedPlan-to-Date
9/6/20259/7/20249/6/20259/7/2024
through 9/6/2025
Severance and other employee costs$46 $151 $168 $233 $1,602 
Asset impairments22 30 109 34 415 
Other costs73 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 CostsAsset
Impairments		Other CostsTotal
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.