Allowance for doubtful accounts
PepsiCo Allowance for doubtful accounts decreased by 2.2% to $225.00M in Q1 2026 compared to the prior quarter. Year-over-year, this metric declined by 37.8%, from $362.00M to $225.00M. Over 5 years (FY 2020 to FY 2025), Allowance for doubtful accounts shows an upward trend with a 2.7% CAGR. This is a positive signal — lower values indicate better performance for this metric.
Analysis
How to read this metric
An increasing allowance relative to receivables may signal deteriorating customer credit quality or a weakening economic environment.
Detailed definition
This is a contra-asset account that represents the estimated portion of accounts receivable that the company does not ex...
Peer comparison
Standard accounting practice; peers in similar industrial sectors typically maintain reserves proportional to their credit risk profile.
other_allowance_for_doubtful_accounts_receivable_currentHistorical Data
| Q2 '21 | Q3 '21 | Q4 '21 | Q1 '22 | Q2 '22 | Q3 '22 | Q4 '22 | Q2 '23 | Q3 '23 | Q4 '23 | Q1 '24 | Q2 '24 | Q3 '24 | Q4 '24 | Q1 '25 | Q2 '25 | Q3 '25 | Q4 '25 | Q1 '26 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Value | $170.00M | $165.00M | $147.00M | $192.00M | $185.00M | $165.00M | $150.00M | $193.00M | $188.00M | $175.00M | $180.00M | $180.00M | $166.00M | $356.00M | $362.00M | $231.00M | $245.00M | $230.00M | $225.00M |
| QoQ Change | — | -2.9% | -10.9% | +30.6% | -3.6% | -10.8% | -9.1% | +28.7% | -2.6% | -6.9% | +2.9% | +0.0% | -7.8% | +114.5% | +1.7% | -36.2% | +6.1% | -6.1% | -2.2% |
| YoY Change | — | — | — | — | +8.8% | +0.0% | +2.0% | +4.3% | +13.9% | +16.7% | — | -6.7% | -11.7% | +103.4% | +101.1% | +28.3% | +47.6% | -35.4% | -37.8% |
Allowance for doubtful accounts at Other Companies
Frequently Asked Questions
- What is PepsiCo's allowance for doubtful accounts?
- PepsiCo (PEP) reported allowance for doubtful accounts of $225.00M in Q1 2026.
- How has PepsiCo's allowance for doubtful accounts changed year-over-year?
- PepsiCo's allowance for doubtful accounts decreased by 37.8% year-over-year, from $362.00M to $225.00M.
- What is the long-term trend for PepsiCo's allowance for doubtful accounts?
- Over 5 years (2020 to 2025), PepsiCo's allowance for doubtful accounts has grown at a 2.7% compound annual growth rate (CAGR), from $201.00M to $230.00M.
- What does allowance for doubtful accounts mean?
- The estimated amount of money owed by customers that the company expects will not be paid.