Acquisitions & Divestitures (Tables)

6 Months Ended

Jun. 13, 2026

Acquisitions & Divestitures [Abstract]

Business Combination, Recognized Asset Acquired and Liability Assumed

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



	Siete		poppi
Acquisition date	January 17, 2025		May 19, 2025
Segment	PFNA		PBNA
Inventories	$	28	$	114
Property, plant and equipment	7		3
Amortizable intangible asset	65		150
Other indefinite-lived intangible asset (brand)	470		1,700
Other assets and liabilities	46		(32)
Total identifiable net assets	616		1,935
Goodwill	630		185
Total purchase price	$	1,246	$	2,120

Summary of Acquisition and Divestiture-Related Charges

A summary of charges/credits is as follows:


	12 Weeks Ended				24 Weeks Ended
	6/13/2026		6/14/2025		6/13/2026		6/14/2025
PFNA	$	1	$	6	$	2	$	21
PBNA (a)	(46)		56		(160)		66





Total (b)	$	(45)	$	62	$	(158)	$	87
After-tax amount	$	(35)	$	48	$	(121)	$	67
Impact on net income attributable to PepsiCo per common share	$	0.03	$	(0.03)	$	0.09	$	(0.05)

(a)Income amounts primarily relate 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.