Statement of Comprehensive Income
Comprehensive income is the change in equity (net assets) of a business enterprise during a period from transactions and other events and circumstances from non-owners sources. It includes all changes in equity during a period except those resulting from investments by owners and distributions to owners.
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- Analysis of Profitability Ratios
- Analysis of Geographic Areas
- Enterprise Value (EV)
- Enterprise Value to EBITDA (EV/EBITDA)
- Enterprise Value to FCFF (EV/FCFF)
- Return on Equity (ROE) since 2005
- Current Ratio since 2005
- Debt to Equity since 2005
- Price to Operating Profit (P/OP) since 2005
- Analysis of Debt
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Based on: 10-K (reporting date: 2024-12-28), 10-K (reporting date: 2023-12-30), 10-K (reporting date: 2022-12-31), 10-K (reporting date: 2021-12-25), 10-K (reporting date: 2020-12-26).
- Net Income
- The net income shows a consistent upward trend over the years, increasing from $7,175 million in 2020 to $9,626 million in 2024. This reflects steady profitability growth throughout the period.
- Net Currency Translation Adjustment
- This item displays considerable volatility with predominantly negative values, indicating foreign exchange losses. The adjustment decreased from -$650 million in 2020 to a low of -$1962 million in 2024, suggesting increased adverse currency effects impacting the financial results in the most recent year.
- Net Change on Cash Flow Hedges
- The net change on cash flow hedges fluctuates significantly, showing positive values in 2020, 2021, and 2024, but negative values in 2022 and 2023. This volatility indicates inconsistent results from the company’s hedging activities over the period.
- Net Pension and Retiree Medical Adjustments
- These adjustments are variable, with negative values in 2020 and 2023, positive spikes in 2021 and 2022, and nearly neutral in 2024. This pattern suggests changes in actuarial assumptions or plan performance impacting liabilities or costs irregularly.
- Net Change on Available-for-Sale Debt Securities and Other
- There is notable instability, with values ranging from a low of -$234 million in 2024 to a high of $465 million in 2023. This indicates fluctuating gains and losses related to debt securities and other investments over the period.
- Other Comprehensive Income (Loss), Net of Taxes
- This item is mostly negative, except for 2021 when it was positive, showing a loss of -$1,176 million in 2020, and worsening again to -$2,078 million in 2024. The results portray an overall unfavorable trend affecting the comprehensive income due to other comprehensive items.
- Comprehensive Income
- Comprehensive income generally increased from $5,999 million in 2020 to a peak of $8,923 million in 2023, followed by a decrease to $7,548 million in 2024. This reflects the combined effect of net income and other comprehensive income fluctuations.
- Comprehensive Income Attributable to Noncontrolling Interests
- Amounts attributable to noncontrolling interests are consistently minor and negative, ranging between -$48 million and -$81 million, indicating a small but stable impact from interests not owned by the company.
- Comprehensive Income Attributable to PepsiCo
- This line closely mirrors the comprehensive income trend, rising from $5,944 million in 2020 to $8,842 million in 2023 before declining to $7,500 million in 2024. It highlights the primary earnings recognized by the company after accounting for comprehensive factors.