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


	12 Weeks Ended				24 Weeks Ended
	6/13/2026		6/14/2025		6/13/2026		6/14/2025
Cost of sales (a)	$	(1)	$	102	$	18	$	103
Selling, general and administrative expenses	50		113		163		309

Other pension and retiree medical benefits (income)/expense (a)	—		(2)		1		14
Total restructuring and impairment charges	$	49	$	213	$	182	$	426
After-tax amount	$	39	$	160	$	141	$	351
Impact on net income attributable to PepsiCo per common share	$	(0.03)	$	(0.12)	$	(0.10)	$	(0.26)


	12 Weeks Ended				24 Weeks Ended				Plan-to-Date
	6/13/2026		6/14/2025		6/13/2026		6/14/2025		through 6/13/2026
PFNA	$	26	$	91	$	101	$	115	$	877
PBNA (a)	(15)		48		2		173		788
IB Franchise	1		3		8		5		73
EMEA	16		36		39		49		995
LatAm Foods	4		12		7		19		306
Asia Pacific Foods	7		3		8		4		107
Corporate	10		22		16		47		500
	49		215		181		412		3,646
Other pension and retiree medical benefits (income)/expense (a)	—		(2)		1		14		146
Total	$	49	$	213	$	182	$	426	$	3,792

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


	12 Weeks Ended				24 Weeks Ended				Plan-to-Date
	6/13/2026		6/14/2025		6/13/2026		6/14/2025		through 6/13/2026
Severance and other employee costs	$	15	$	64	$	51	$	122	$	1,840
Asset impairments	—		85		59		87		605
Other costs	34		64		72		217		1,347
Total	$	49	$	213	$	182	$	426	$	3,792

A summary of our 2019 Productivity Plan activity for the 24 weeks ended June 13, 2026 is as follows:


	Severance and Other Employee Costs		Asset Impairments		Other Costs		Total
Liability as of December 27, 2025	$	308	$	—	$	18	$	326
Restructuring charges	51		59		72		182
Cash payments (a)	(172)		—		(92)		(264)
Non-cash charges and translation	(1)		(59)		12		(48)
Liability as of June 13, 2026	$	186	$	—	$	10	$	196

(a)Excludes cash expenditures of $2 million reported in the cash flow statement in pension and retiree medical plan contributions.