Restructuring and Impairment Charges (Tables)

8 Months Ended

Sep. 06, 2025

2019 Productivity Plan

Restructuring Cost and Reserve [Line Items]

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.

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

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PEPSICO INC 10-Q