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PepsiCo PEP Business Combination, Contingent Consideration, Liability

Business Combination, Contingent Consideration, Liability at other companies

PepsiCo logo
PepsiCoPEP
$117M-48.2%
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$0-100%
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US Physical TherapyUSPH
0%

Other financials

Income statement

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Revenue$24.2B+6.4%
Gross profit$13.1B+5.5%
Operating income$4.0B+125%
Net income$3.0B+136%
EPS (diluted)$2.18+137%

Balance sheet

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Cash & equivalents$10.3B+33.6%
Total debt$53.2B+3.6%
Total equity$22.1B+20.0%
Total assets$112.19B+6.5%

Cash flow

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Operating cash flow$2.4B+137%
CapEx$1.3B-16.0%
Free cash flow$1.1B+315%

Valuation

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Market cap$190.48B-0.3%
Enterprise value$233.4B-0.6%
P/E18.2×-7.1×
P/S-0.1×

Profitability

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Gross margin54%-0.5pp
Operating margin14.8%+3.4pp
Net margin10.8%+2.6pp
FCF margin10.8%+3.0pp

Returns & leverage

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Return on equity51.6%+11.7pp
Debt / equity2.4×-0.4×
Current ratio0.9×+0.2×

Where this comes from

Reported directly by PepsiCo in its filing.

Tagged under the XBRL concept us-gaap:BusinessCombinationContingentConsiderationLiability.

The source filing: PepsiCo’s 10-Q, filed July 8, 2026.

Filed
Jul 8, 2026, 1:52 PM EDT
Fiscal quarter
Q2 FY2026
Calendar quarter
Q2 2026
Accession
0000077476-26-000035
Available-for-sale debt securities (b)3$$1,712$$$2,127$
Index funds (c)1376341
Deferred compensation (d)2503495
Contingent consideration (e)3117278
Derivatives designated as fair value hedging instruments:
Interest rate swap contracts (f)221193
Derivatives designated as cash flow hedging instruments:
Foreign exchange contracts (g)21820628

ITEM 1. Condensed Consolidated Financial Statements.

FAQ

What is PepsiCo's business combination, contingent consideration, liability?
PepsiCo (PEP) reported business combination, contingent consideration, liability of $117M in Q2 2026.
How has PepsiCo's business combination, contingent consideration, liability changed year-over-year?
PepsiCo's business combination, contingent consideration, liability decreased by 48.2% year-over-year, from $226M to $117M.
What is the long-term trend for PepsiCo's business combination, contingent consideration, liability?
Over 3 years (2020 to 2025), PepsiCo's business combination, contingent consideration, liability has grown at a -31.4% compound annual growth rate (CAGR), from $861M to $278M.
What does business combination, contingent consideration, liability mean?
This represents the fair value of a liability recognized when the company is obligated to pay additional consideration to a seller in a business combination, contingent upon future events or performance targets. It reflects the expected value of future outflows related to acquisition earn-outs.

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