Unrecognized tax benefits
PepsiCo Unrecognized tax benefits increased by 4.0% to $2.38B in Q4 2025 compared to the prior quarter. Year-over-year, this metric grew by 4.0%, from $2.28B to $2.38B. Over 5 years (FY 2020 to FY 2025), Unrecognized tax benefits shows an upward trend with a 7.9% CAGR. This increase may warrant attention — for this metric, lower values are generally preferred.
Analysis
How to read this metric
An increase suggests more aggressive tax positions or increased scrutiny from tax authorities, while a decrease indicates resolution of tax uncertainties.
Detailed definition
Represents the total amount of tax benefits that have been taken or are expected to be taken in tax returns but have not...
Peer comparison
Standard disclosure for large multinational corporations; peers with complex global tax structures typically report significant balances.
other_unrecognized_tax_benefitsHistorical Data
| Q4 '21 | Q4 '22 | Q4 '23 | Q4 '24 | Q4 '25 | |
|---|---|---|---|---|---|
| Value | $1.90B | $1.87B | $2.09B | $2.28B | $2.38B |
| QoQ Change | — | -1.7% | +12.1% | +9.1% | +4.0% |
| YoY Change | — | -1.7% | +12.1% | +9.1% | +4.0% |
Unrecognized tax benefits at Other Companies
Frequently Asked Questions
- What is PepsiCo's unrecognized tax benefits?
- PepsiCo (PEP) reported unrecognized tax benefits of $2.38B in Q4 2025.
- How has PepsiCo's unrecognized tax benefits changed year-over-year?
- PepsiCo's unrecognized tax benefits increased by 4.0% year-over-year, from $2.28B to $2.38B.
- What is the long-term trend for PepsiCo's unrecognized tax benefits?
- Over 5 years (2020 to 2025), PepsiCo's unrecognized tax benefits has grown at a 7.9% compound annual growth rate (CAGR), from $1.62B to $2.38B.
- What does unrecognized tax benefits mean?
- The total value of tax positions taken that are not yet fully recognized in financial reporting due to uncertainty.