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Common-Size Income Statement
PepsiCo Inc., common-size consolidated income statement
|Income statement item||Description||The company|
|Operating profit||The net result for the period of deducting operating expenses from operating revenues.||PepsiCo Inc.’s operating profit as a percentage of net revenue decreased from 2017 to 2018 and from 2018 to 2019.|
|Income before income taxes||Amount of income (loss) from continuing operations, including income (loss) from equity method investments, before deduction of income tax expense (benefit), and income (loss) attributable to noncontrolling interest.||PepsiCo Inc.’s income before income taxes as a percentage of net revenue decreased from 2017 to 2018 and from 2018 to 2019.|
|Net income attributable to PepsiCo||The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.||PepsiCo Inc.’s net income attributable to PepsiCo as a percentage of net revenue increased from 2017 to 2018 but then slightly decreased from 2018 to 2019 not reaching 2017 level.|