PEPMEDIUM SIGNALOPERATIONAL10-K

PepsiCo completed a significant operational restructuring by consolidating Frito-Lay North America and Quaker Foods North America into a unified PepsiCo Foods North America division.

This organizational consolidation represents a strategic shift to streamline operations and potentially reduce costs across PepsiCo's North American food businesses. The restructuring also includes new distribution partnerships with Celsius Holdings and Tropicana Beverages Group, indicating PepsiCo's strategy to diversify revenue streams through third-party brand partnerships while maintaining its core market presence.

Comparing 2026-02-03 vs 2025-02-04View on EDGAR →
FINANCIAL ANALYSIS

PepsiCo's financial performance shows mixed results with declining profitability but strengthening balance sheet fundamentals. Net income fell 14% to $8.2B and operating income dropped 10.8% to $11.5B, while interest expense surged 22% to $1.1B, indicating pressure from higher borrowing costs on a 12.4% increase in total debt to $46.4B. However, stockholders' equity grew 13.1% to $20.4B and inventory increased 10.2% to $5.8B, suggesting the company is investing in growth while maintaining a solid capital foundation despite near-term earnings headwinds.

FINANCIAL STATEMENT CHANGES
Interest Expense
P&L
+22%
$919.0M$1.1B

Interest costs rose 22% — monitor debt levels and coverage ratio in rising rate environment.

Net Income
P&L
-14%
$9.6B$8.2B

Net income declined 14% — review whether driven by operations, interest costs, or non-recurring items.

Stockholders Equity
Balance Sheet
+13.1%
$18.0B$20.4B

Equity base grew 13.1% — retained earnings accumulation or equity issuance strengthening the balance sheet.

Total Debt
Balance Sheet
+12.4%
$41.2B$46.4B

Debt rose 12.4% — additional borrowing for investment or operations; monitor coverage ratios.

Operating Income
P&L
-10.8%
$12.9B$11.5B

Operating profitability softening — costs rising faster than revenue, watch for margin recovery plan.

Inventory
Balance Sheet
+10.2%
$5.3B$5.8B

Inventory built 10.2% — monitor whether demand supports this build or if write-downs may follow.

LANGUAGE CHANGES
NEW — 2026-02-03
PRIOR — 2025-02-04
ADDED
are affiliates of PepsiCo, Inc.) as of June 13, 2025, the last day of business of our most recently completed second fiscal quarter, was $ 179.0 billion (based on the closing sale price of PepsiCo, Inc.
Common Stock outstanding as of January 23, 2026 was 1,366,649,053 .
PepsiCo Foods North America Either independently or in conjunction with third parties, PFNA makes, markets, distributes and sells convenient foods, which include cereals, chips, dips, granola bars, oatmeal, pasta, rice and syrups and mixes under various brands including Cheetos, Doritos, Fritos, Lay s, Pearl Milling Company, Quaker, Ruffles and Tostitos.
PFNA s products are sold to independent distributors and retailers.
PBNA also distributes, in certain channels, brands owned by Celsius Holdings, Inc.
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REMOVED
are affiliates of PepsiCo, Inc.) as of June 14, 2024, the last day of business of our most recently completed second fiscal quarter, was $ 224.8 billion (based on the closing sale price of PepsiCo, Inc.
Common Stock outstanding as of January 28, 2025 was 1,371,499,838 .
Frito-Lay North America Either independently or in conjunction with third parties, FLNA makes, markets, distributes and sells branded convenient foods.
These foods include branded dips, Cheetos cheese-flavored snacks, Doritos tortilla chips, Fritos corn chips, Lay s potato chips, Ruffles potato chips and Tostitos tortilla chips.
FLNA s branded products are sold to independent distributors and retailers.
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