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
An increase often reflects higher headcount or accrued performance bonuses, while a decrease may signal lower incentive payouts or timing differences.
Detailed definition
This represents the liability for earned but unpaid employee wages, bonuses, commissions, and benefits at the end of the...
Peer comparison
Standard across all companies; variations depend on the timing of annual bonus distributions relative to the fiscal year-end.
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?
- The amount of money owed to employees for work performed but not yet paid out as of the balance sheet date.