# PepsiCo, Inc. (PEP) FY2026 Q2 P&L / Income Statement

- Company: PepsiCo, Inc. (PEP)
- Period: 2026-03-22 to 2026-06-13
- Filing: Q2 FY2026 10-Q, filed 2026-07-09, accession number 0000077476-26-000035
- Page: https://plicit.ai/financials/pep/fy2026-q2-income-statement
- Chart image: https://plicit.ai/charts/pep-fy2026-q2-income-statement-sankey.png

## Chart details: Revenue by Business Segment

Income statement for 2026-03-22 through 2026-06-13. View: Business segment. Revenue uses this breakdown; costs and expenses retain the consolidated categories.

- **Net Revenue**: 24,181,000,000 US dollars
- **Cost of sales**: 11,070,000,000 US dollars
- **Gross profit**: 13,111,000,000 US dollars
- **Operating expenses (calculated)**: 9,088,000,000 US dollars
- **Operating Profit**: 4,023,000,000 US dollars
- **Other income (expense), net (calculated)**: negative 171,000,000 US dollars
- **Income before income taxes**: 3,852,000,000 US dollars
- **Provision for income taxes**: 848,000,000 US dollars
- **Net income**: 3,004,000,000 US dollars
- **PepsiCo Foods North America**: 6,368,000,000 US dollars
- **PepsiCo Beverages North America**: 7,243,000,000 US dollars
- **International Beverage Franchise**: 1,523,000,000 US dollars
- **Europe, Middle East & Africa (Segment)**: 4,983,000,000 US dollars
- **Latin America Foods (Segment)**: 2,940,000,000 US dollars
- **Asia Pacific Foods (Segment)**: 1,124,000,000 US dollars
- **Selling, general and administrative expenses**: 9,088,000,000 US dollars
- **Impairment and other charges**: 0 US dollars
- **PepsiCo Foods North America costs (calculated)**: 5,026,000,000 US dollars. Segment revenue less segment operating income; it includes cost of revenue and operating expenses.
- **PepsiCo Beverages North America costs (calculated)**: 6,190,000,000 US dollars. Segment revenue less segment operating income; it includes cost of revenue and operating expenses.
- **International Beverage Franchise costs (calculated)**: 886,000,000 US dollars. Segment revenue less segment operating income; it includes cost of revenue and operating expenses.
- **Europe, Middle East & Africa (Segment) costs (calculated)**: 4,232,000,000 US dollars. Segment revenue less segment operating income; it includes cost of revenue and operating expenses.
- **Latin America Foods (Segment) costs (calculated)**: 2,324,000,000 US dollars. Segment revenue less segment operating income; it includes cost of revenue and operating expenses.
- **Asia Pacific Foods (Segment) costs (calculated)**: 997,000,000 US dollars. Segment revenue less segment operating income; it includes cost of revenue and operating expenses.
- **Reconciling items (calculated)**: 503,000,000 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.: $2.98 B; to noncontrolling interests: $23.00 M.