Current Assets

Allowance for Doubtful Accounts Receivable (Current)

PepsiCo Allowance for Doubtful Accounts Receivable (Current) 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 Receivable (Current) shows an upward trend with a 2.7% CAGR. This is a positive signal — lower values indicate better performance for this metric.

Analysis

StatementBalance Sheet Statement
SectionCurrent Assets
CategoryRisk
SignalLower is better
VolatilityModerate
First reportedQ4 2012
Last reportedQ1 2026Apr 16, 2026

How to read this metric

A rising allowance relative to total receivables may signal deteriorating customer credit quality or broader economic weakness.

Detailed definition

This is a contra-asset account representing the portion of accounts receivable that the company estimates will not be co...

Peer comparison

Benchmarks are typically set against industry-standard credit terms and historical collection success rates.

Metric ID: allowance_for_doubtful_accounts_receivable_current

Historical Data

19 periods
 Q2 '21Q3 '21Q4 '21Q1 '22Q2 '22Q3 '22Q4 '22Q2 '23Q3 '23Q4 '23Q1 '24Q2 '24Q3 '24Q4 '24Q1 '25Q2 '25Q3 '25Q4 '25Q1 '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%
Range$147.00M$362.00M
CAGR+6.4%
Avg YoY Growth+16.8%
Median YoY Growth+6.6%
Current Streak2 quarters decline

Allowance for Doubtful Accounts Receivable (Current) at Other Companies

Frequently Asked Questions

What is PepsiCo's allowance for doubtful accounts receivable (current)?
PepsiCo (PEP) reported allowance for doubtful accounts receivable (current) of $225.00M in Q1 2026.
How has PepsiCo's allowance for doubtful accounts receivable (current) changed year-over-year?
PepsiCo's allowance for doubtful accounts receivable (current) 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 receivable (current)?
Over 5 years (2020 to 2025), PepsiCo's allowance for doubtful accounts receivable (current) has grown at a 2.7% compound annual growth rate (CAGR), from $201.00M to $230.00M.
What does allowance for doubtful accounts receivable (current) mean?
The estimated amount of customer debt that the company expects will not be paid.