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The income statement presents information on the financial results of a company’s business activities over a period of time. The income statement communicates how much revenue the company generated during a period and what cost it incurred in connection with generating that revenue.
|Income statement item||Description||The company|
|Net revenue||Amount, including tax collected from customer, of revenue from satisfaction of performance obligation by transferring promised good or service to customer. Tax collected from customer is tax assessed by governmental authority that is both imposed on and concurrent with specific revenue-producing transaction, including, but not limited to, sales, use, value-added and excise.||PepsiCo Inc.’s net revenue increased from 2018 to 2019 and from 2019 to 2020.|
|Operating profit||The net result for the period of deducting operating expenses from operating revenues.||PepsiCo Inc.’s operating profit increased from 2018 to 2019 but then decreased significantly from 2019 to 2020.|
|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 increased from 2018 to 2019 but then decreased significantly from 2019 to 2020.|
|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 decreased from 2018 to 2019 and from 2019 to 2020.|