Current Liabilities
Accrued Compensation
PepsiCo Accrued Compensation decreased by 1.2% to $2.23B in Q4 2025 compared to the prior quarter. Year-over-year, this metric declined by 1.2%, from $2.26B to $2.23B. Over 5 years (FY 2020 to FY 2025), Accrued Compensation shows relatively stable performance with a 1.6% CAGR.
Analysis
StatementBalance Sheet Statement
SectionCurrent Liabilities
CategoryEfficiency
SignalContext dependent
VolatilityModerate
First reportedQ4 2014
Last reportedQ4 2025Feb 3, 2026
How to read this metric
Significant fluctuations often correlate with the timing of annual bonus payouts or changes in headcount and compensation structures.
Detailed definition
This liability represents earned but unpaid wages, bonuses, and benefits owed to employees at the balance sheet date. It...
Peer comparison
High-tech firms often have significant accrued compensation due to performance-based bonus structures and stock-based compensation accounting.
Metric ID:
accrued_compensationHistorical Data
5 periods
| Q4 '21 | Q4 '22 | Q4 '23 | Q4 '24 | Q4 '25 | |
|---|---|---|---|---|---|
| Value | $2.32B | $2.52B | $2.69B | $2.26B | $2.23B |
| QoQ Change | — | +8.4% | +6.7% | -16.0% | -1.2% |
| YoY Change | — | +8.4% | +6.7% | -16.0% | -1.2% |
Range$2.23B – $2.69B
CAGR-4.0%
Avg YoY Growth-0.5%
Median YoY Growth+2.8%
Current Streak2 quarters decline
Accrued Compensation at Other Companies
Frequently Asked Questions
- What is PepsiCo's accrued compensation?
- PepsiCo (PEP) reported accrued compensation of $2.23B in Q4 2025.
- How has PepsiCo's accrued compensation changed year-over-year?
- PepsiCo's accrued compensation decreased by 1.2% year-over-year, from $2.26B to $2.23B.
- What is the long-term trend for PepsiCo's accrued compensation?
- Over 5 years (2020 to 2025), PepsiCo's accrued compensation has grown at a 1.6% compound annual growth rate (CAGR), from $2.06B to $2.23B.
- What does accrued compensation mean?
- Wages, bonuses, and benefits that employees have earned but have not yet been paid.