Acquisitions & Divestitures (Tables)

3 Months Ended

Mar. 21, 2026

Acquisitions & Divestitures [Abstract]

Business Combination, Recognized Asset Acquired and Liability Assumed

The fair value of identifiable assets acquired and liabilities assumed in the acquisition of Siete and the resulting goodwill as of the acquisition date is summarized as follows:


Inventories	$	28
Property, plant and equipment	7
Amortizable intangible asset	65
Other indefinite-lived intangible asset (brand)	470
Other assets and liabilities	46
Total identifiable net assets	616
Goodwill	630
Total purchase price	$	1,246

Summary of Acquisition and Divestiture-Related Charges

A summary of charges/credits is as follows:


	12 Weeks Ended
		3/21/2026		3/22/2025
PFNA		$	1	$	15
PBNA (a)		(114)		10





Total (b)		$	(113)	$	25
After-tax amount		$	(86)	$	19
Impact on net income attributable to PepsiCo per common share		$	0.06	$	(0.01)

(a)Income amount primarily relates to the change in the fair value of contingent consideration associated with our acquisition of poppi. See Note 8 for further information.

(b)Recorded in selling, general and administrative expenses.