PepsiCo Inc. (PEP) | Investments

Adjustment to Net Income (Loss): Mark to Market Available-for-sale Securities

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PepsiCo Inc., adjustment to Net Income Attributable To PepsiCo

USD $ in millions

	12 months ended	Dec 31, 2011	Dec 25, 2010	Dec 26, 2009	Dec 27, 2008	Dec 29, 2007
	Net income attributable to PepsiCo (as reported)
	Add: Unrealized gains (losses) on securities, net of tax
	Net income attributable to PepsiCo (adjusted)

Adjusted Ratios: Mark to Market Available-for-sale Securities (Summary)

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PepsiCo Inc., adjusted ratios

	Dec 31, 2011	Dec 25, 2010	Dec 26, 2009	Dec 27, 2008	Dec 29, 2007
Net Profit Margin
Reported net profit margin	%	%	%	%	%
Adjusted net profit margin	%	%	%	%	%
Return on Equity (ROE)
Reported ROE	%	%	%	%	%
Adjusted ROE	%	%	%	%	%
Return on Assets (ROA)
Reported ROA	%	%	%	%	%
Adjusted ROA	%	%	%	%	%

Ratio	Description	The company
Adjusted net profit margin	An indicator of profitability, calculated as adjusted net income divided by revenue.	PepsiCo Inc.'s adjusted net profit margin deteriorated from 2009 to 2010 and from 2010 to 2011.
Adjusted ROE	A profitability ratio calculated as adjusted net income divided by shareholders' equity.	PepsiCo Inc.'s adjusted ROE deteriorated from 2009 to 2010 but then slightly improved from 2010 to 2011.
Adjusted ROA	A profitability ratio calculated as adjusted net income divided by total assets.	PepsiCo Inc.'s adjusted ROA deteriorated from 2009 to 2010 and from 2010 to 2011.

Adjusted Net Profit Margin

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	Dec 31, 2011	Dec 25, 2010	Dec 26, 2009	Dec 27, 2008	Dec 29, 2007
As Reported
Net income attributable to PepsiCo (USD $ in millions)
Net revenue (USD $ in millions)

Net profit margin¹	%	%	%	%	%
Adjusted: Mark to Market Available-for-sale Securities
Adjusted net income attributable to PepsiCo (USD $ in millions)
Net revenue (USD $ in millions)

Adjusted net profit margin²	%	%	%	%	%

2011 Calculations

¹ Net profit margin = 100 × Net income attributable to PepsiCo ÷ Net revenue
= 100 × ÷ = %

² Adjusted net profit margin = 100 × Adjusted net income attributable to PepsiCo ÷ Net revenue
= 100 × ÷ = %

Ratio	Description	The company
Adjusted net profit margin	An indicator of profitability, calculated as adjusted net income divided by revenue.	PepsiCo Inc.'s adjusted net profit margin deteriorated from 2009 to 2010 and from 2010 to 2011.

Adjusted Return On Equity (ROE)

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	Dec 31, 2011	Dec 25, 2010	Dec 26, 2009	Dec 27, 2008	Dec 29, 2007
As Reported
Net income attributable to PepsiCo (USD $ in millions)
PepsiCo shareholders' equity (USD $ in millions)

ROE¹	%	%	%	%	%
Adjusted: Mark to Market Available-for-sale Securities
Adjusted net income attributable to PepsiCo (USD $ in millions)
PepsiCo shareholders' equity (USD $ in millions)

Adjusted ROE²	%	%	%	%	%

2011 Calculations

¹ ROE = 100 × Net income attributable to PepsiCo ÷ PepsiCo shareholders' equity
= 100 × ÷ = %

² Adjusted ROE = 100 × Adjusted net income attributable to PepsiCo ÷ PepsiCo shareholders' equity
= 100 × ÷ = %

Ratio	Description	The company
Adjusted ROE	A profitability ratio calculated as adjusted net income divided by shareholders' equity.	PepsiCo Inc.'s adjusted ROE deteriorated from 2009 to 2010 but then slightly improved from 2010 to 2011.

Adjusted Return On Assets (ROA)

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	Dec 31, 2011	Dec 25, 2010	Dec 26, 2009	Dec 27, 2008	Dec 29, 2007
As Reported
Net income attributable to PepsiCo (USD $ in millions)
Total assets (USD $ in millions)

ROA¹	%	%	%	%	%
Adjusted: Mark to Market Available-for-sale Securities
Adjusted net income attributable to PepsiCo (USD $ in millions)
Total assets (USD $ in millions)

Adjusted ROA²	%	%	%	%	%

2011 Calculations

¹ ROA = 100 × Net income attributable to PepsiCo ÷ Total assets
= 100 × ÷ = %

² Adjusted ROA = 100 × Adjusted net income attributable to PepsiCo ÷ Total assets
= 100 × ÷ = %

Ratio	Description	The company
Adjusted ROA	A profitability ratio calculated as adjusted net income divided by total assets.	PepsiCo Inc.'s adjusted ROA deteriorated from 2009 to 2010 and from 2010 to 2011.

PepsiCo Inc. (PEP) | Analysis of Investments

Adjustment to Net Income (Loss): Mark to Market Available-for-sale Securities

Adjusted Ratios: Mark to Market Available-for-sale Securities (Summary)

Adjusted Net Profit Margin

Adjusted Return On Equity (ROE)

Adjusted Return On Assets (ROA)

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