The total plan pre-tax charges are expected to be incurred by segment approximately as follows:


	12 Weeks Ended				24 Weeks Ended
	6/14/2025		6/15/2024		6/14/2025		6/15/2024
Cost of sales	$	102	$	—	$	103	$	6
Selling, general and administrative expenses	113		66		309		149
Other pension and retiree medical benefits (income)/expense (a)	(2)		8		14		15
Total restructuring and impairment charges	$	213	$	74	$	426	$	170
After-tax amount	$	160	$	54	$	351	$	130
Impact on net income attributable to PepsiCo per common share	$	(0.12)	$	(0.04)	$	(0.26)	$	(0.09)


	12 Weeks Ended				24 Weeks Ended				Plan-to-Date
	6/14/2025		6/15/2024		6/14/2025		6/15/2024		through 6/14/2025
PFNA	$	91	$	13	$	115	$	39	$	547
PBNA	48		5		173		15		678
IB Franchise	3		—		5		—		56
EMEA	36		22		49		40		810
LatAm Foods	12		16		19		21		266
Asia Pacific Foods	3		4		4		4		91
Corporate	22		6		47		36		465
	215		66		412		155		2,913
Other pension and retiree medical benefits (income)/expense (a)	(2)		8		14		15		140
Total	$	213	$	74	$	426	$	170	$	3,053

(a)Income amount represents adjustments for changes in estimates of previously recorded amounts.


	12 Weeks Ended				24 Weeks Ended				Plan-to-Date
	6/14/2025		6/15/2024		6/14/2025		6/15/2024		through 6/14/2025
Severance and other employee costs	$	64	$	10	$	122	$	82	$	1,556
Asset impairments	85		3		87		4		393
Other costs	64		61		217		84		1,104
Total	$	213	$	74	$	426	$	170	$	3,053

A summary of our 2019 Productivity Plan activity for the 24 weeks ended June 14, 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	122		87		217		426
Cash payments (a)	(153)		—		(234)		(387)
Non-cash charges and translation	(7)		(87)		1		(93)
Liability as of June 14, 2025	$	300	$	—	$	10	$	310

(a)Excludes cash expenditures of $3 million reported in the cash flow statement in pension and retiree medical contributions.