# PepsiCo, Inc. (PEP) FY2026 Q1 P&L / Income Statement

- Company: PepsiCo, Inc. (PEP)
- Period: 2025-12-28 to 2026-03-21
- Filing: Q1 FY2026 10-Q, filed 2026-04-16, accession number 0000077476-26-000017
- Page: https://plicit.ai/financials/pep/fy2026-q1-income-statement
- Chart image: https://plicit.ai/charts/pep-fy2026-q1-income-statement-sankey.png

## Chart details: Revenue by Business Segment

Income statement for 2025-12-28 through 2026-03-21. View: Business segment. Revenue uses this breakdown; costs and expenses retain the consolidated categories.

- **Net Revenue**: 19,443,000,000 US dollars
- **Cost of sales**: 8,712,000,000 US dollars
- **Gross profit**: 10,731,000,000 US dollars
- **Operating expenses (calculated)**: 7,518,000,000 US dollars
- **Operating Profit**: 3,213,000,000 US dollars
- **Other income (expense), net (calculated)**: negative 243,000,000 US dollars
- **Income before income taxes**: 2,970,000,000 US dollars
- **Provision for income taxes**: 632,000,000 US dollars
- **Net income**: 2,338,000,000 US dollars
- **PepsiCo Foods North America**: 6,332,000,000 US dollars
- **PepsiCo Beverages North America**: 6,391,000,000 US dollars
- **International Beverage Franchise**: 824,000,000 US dollars
- **Europe, Middle East & Africa (Segment)**: 2,823,000,000 US dollars
- **Latin America Foods (Segment)**: 1,934,000,000 US dollars
- **Asia Pacific Foods (Segment)**: 1,139,000,000 US dollars
- **Selling, general and administrative expenses**: 7,518,000,000 US dollars
- **PepsiCo Foods North America costs (calculated)**: 4,903,000,000 US dollars. Segment revenue less segment operating income; it includes cost of revenue and operating expenses.
- **PepsiCo Beverages North America costs (calculated)**: 5,655,000,000 US dollars. Segment revenue less segment operating income; it includes cost of revenue and operating expenses.
- **International Beverage Franchise costs (calculated)**: 503,000,000 US dollars. Segment revenue less segment operating income; it includes cost of revenue and operating expenses.
- **Europe, Middle East & Africa (Segment) costs (calculated)**: 2,545,000,000 US dollars. Segment revenue less segment operating income; it includes cost of revenue and operating expenses.
- **Latin America Foods (Segment) costs (calculated)**: 1,506,000,000 US dollars. Segment revenue less segment operating income; it includes cost of revenue and operating expenses.
- **Asia Pacific Foods (Segment) costs (calculated)**: 922,000,000 US dollars. Segment revenue less segment operating income; it includes cost of revenue and operating expenses.
- **Reconciling items (calculated)**: 196,000,000 US dollars. Segment revenue less segment operating income; it includes cost of revenue and operating expenses.

### Chart connections

- Revenue less cost of revenue equals gross profit; gross profit less operating expenses equals operating income.
- Operating income plus other income or expense equals income before tax. Income before tax less income tax expense or benefit equals net income.
- Of which attributable to PepsiCo, Inc.: $2.33 B; to noncontrolling interests: $11.00 M.