v3.26.1
Restructuring and Impairment Charges (Tables)
 3 Months Ended
Mar. 21, 2026
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 Ended
3/21/20263/22/2025
Cost of sales$19 $1 
Selling, general and administrative expenses 113 196 
Other pension and retiree medical benefits expense1 16 
Total restructuring and impairment charges$133 $213 
After-tax amount$102 $191 
Impact on net income attributable to PepsiCo per common share$(0.07)$(0.14)
12 Weeks EndedPlan-to-Date
3/21/20263/22/2025
through 3/21/2026
PFNA$75 $24 $851 
PBNA17 125 803 
IB Franchise7 2 72 
EMEA23 13 979 
LatAm Foods3 7 302 
Asia Pacific Foods1 1 100 
Corporate6 25 490 
132 197 3,597 
Other pension and retiree medical benefits expense1 16 146 
Total$133 $213 $3,743 
12 Weeks EndedPlan-to-Date
3/21/20263/22/2025
through 3/21/2026
Severance and other employee costs$36 $58 $1,825 
Asset impairments59 2 605 
Other costs38 153 1,313 
Total$133 $213 $3,743 
A summary of our 2019 Productivity Plan activity for the 12 weeks ended March 21, 2026 is as follows:
Severance and Other Employee CostsAsset
Impairments		Other CostsTotal
Liability as of December 27, 2025$308 $— $18 $326 
Restructuring charges36 59 38 133 
Cash payments(97)— (48)(145)
Non-cash charges and translation(1)(59)— (60)
Liability as of March 21, 2026$246 $— $8 $254