Equity

AOCI - Defined Benefit Plans, Net of Tax

PepsiCo AOCI - Defined Benefit Plans, Net of Tax decreased by 0.3% to $1.14B in Q1 2026 compared to the prior quarter. Year-over-year, this metric declined by 11.3%, from $1.28B to $1.14B. Over 5 years (FY 2020 to FY 2025), AOCI - Defined Benefit Plans, Net of Tax shows a downward trend with a -5.5% CAGR. This decline may warrant attention — for this metric, higher values are generally preferred.

Analysis

StatementBalance Sheet Statement
SectionEquity
CategoryRisk
SignalHigher is better
VolatilityModerate
First reportedQ4 2013
Last reportedQ1 2026Apr 16, 2026

How to read this metric

A large negative balance may indicate underfunded pension obligations or unfavorable actuarial adjustments requiring future cash contributions.

Detailed definition

This reflects the cumulative actuarial gains or losses and prior service costs associated with defined benefit pension a...

Peer comparison

Standard for large, mature companies with legacy defined benefit pension obligations.

Metric ID: aoci_defined_benefit_net_tax

Historical Data

20 periods
 Q2 '21Q3 '21Q4 '21Q1 '22Q2 '22Q3 '22Q4 '22Q1 '23Q2 '23Q3 '23Q4 '23Q1 '24Q2 '24Q3 '24Q4 '24Q1 '25Q2 '25Q3 '25Q4 '25Q1 '26
Value$1.50B$1.48B$1.28B$1.28B$1.35B$1.32B$1.18B$1.18B$1.19B$1.19B$1.28B$1.28B$1.28B$1.27B$1.28B$1.28B$1.28B$1.28B$1.14B$1.14B
QoQ Change-1.7%-13.2%-0.3%+5.7%-2.4%-10.3%+0.0%+0.3%+0.2%+7.8%-0.2%-0.2%-0.3%+0.6%-0.2%+0.4%-0.5%-11.0%-0.3%
YoY Change-10.1%-10.7%-7.7%-7.4%-12.2%-9.9%+8.3%+8.1%+7.7%+7.1%+0.0%-0.1%+0.5%+0.3%-11.2%-11.3%
Range$1.14B$1.50B
CAGR-5.8%
Avg YoY Growth-3.0%
Median YoY Growth-3.8%
Current Streak3 quarters decline

Frequently Asked Questions

What is PepsiCo's aoci - defined benefit plans, net of tax?
PepsiCo (PEP) reported aoci - defined benefit plans, net of tax of $1.14B in Q1 2026.
How has PepsiCo's aoci - defined benefit plans, net of tax changed year-over-year?
PepsiCo's aoci - defined benefit plans, net of tax decreased by 11.3% year-over-year, from $1.28B to $1.14B.
What is the long-term trend for PepsiCo's aoci - defined benefit plans, net of tax?
Over 5 years (2020 to 2025), PepsiCo's aoci - defined benefit plans, net of tax has grown at a -5.5% compound annual growth rate (CAGR), from $1.51B to $1.14B.
What does aoci - defined benefit plans, net of tax mean?
The net impact of pension plan performance and actuarial adjustments held in equity.