Other
Business Combination, Contingent Consideration, Liability
PepsiCo Business Combination, Contingent Consideration, Liability decreased by 41.7% to $162.00M in Q1 2026 compared to the prior quarter. Over 3 years (FY 2020 to FY 2025), Business Combination, Contingent Consideration, Liability shows a downward trend with a -31.4% CAGR. This is a positive signal — lower values indicate better performance for this metric.
Analysis
StatementBalance Sheet Statement
SectionOther
CategoryCapital Allocation
SignalLower is better
VolatilityModerate
First reportedQ4 2017
Last reportedQ1 2026Apr 16, 2026
How to read this metric
An increase suggests the acquired business is meeting or exceeding performance targets, which will require higher future cash payouts.
Detailed definition
This represents the fair value of a liability recognized when the company is obligated to pay additional consideration t...
Peer comparison
This is a standard liability for companies pursuing aggressive M&A strategies with performance-based earn-out structures.
Metric ID:
other_business_combination_contingent_consideration_liabilityHistorical Data
8 periods
| Q2 '21 | Q3 '21 | Q4 '21 | Q4 '24 | Q2 '25 | Q3 '25 | Q4 '25 | Q1 '26 | |
|---|---|---|---|---|---|---|---|---|
| Value | $853.00M | $840.00M | $0.00 | $0.00 | $226.00M | $180.00M | $278.00M | $162.00M |
| QoQ Change | — | -1.5% | -100.0% | — | — | -20.4% | +54.4% | -41.7% |
Range$0.00 – $853.00M
CAGR-61.3%
Business Combination, Contingent Consideration, Liability at Other Companies
Frequently Asked Questions
- What is PepsiCo's business combination, contingent consideration, liability?
- PepsiCo (PEP) reported business combination, contingent consideration, liability of $162.00M in Q1 2026.
- 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 $861.00M to $278.00M.
- What does business combination, contingent consideration, liability mean?
- The estimated amount the company expects to pay in the future based on the performance of an acquired business.