Other
Deferred Tax Asset - capitalized research and development
PepsiCo Deferred Tax Asset - capitalized research and development decreased by 47.7% to $134.00M in Q4 2025 compared to the prior quarter. Year-over-year, this metric declined by 47.7%, from $256.00M to $134.00M. This decline may warrant attention — for this metric, higher values are generally preferred.
Analysis
StatementBalance Sheet Statement
SectionOther
CategoryCapital Allocation
SignalHigher is better
VolatilityStable
First reportedQ4 2021
Last reportedQ4 2025Feb 3, 2026
How to read this metric
An increase indicates higher R&D investment being capitalized for tax purposes, potentially signaling future tax shields.
Detailed definition
This asset represents the tax benefit arising from the capitalization of research and development costs for tax purposes...
Peer comparison
Common in R&D-heavy industries; peers with high innovation spend will show larger balances.
Metric ID:
other_deferred_tax_asset_capitalized_research_and_developmentHistorical Data
5 periods
| Q4 '21 | Q4 '22 | Q4 '23 | Q4 '24 | Q4 '25 | |
|---|---|---|---|---|---|
| Value | $0.00 | $150.00M | $210.00M | $256.00M | $134.00M |
| QoQ Change | — | — | +40.0% | +21.9% | -47.7% |
| YoY Change | — | — | +40.0% | +21.9% | -47.7% |
Range$0.00 – $256.00M
Avg YoY Growth+4.7%
Median YoY Growth+21.9%
Deferred Tax Asset - capitalized research and development at Other Companies
Frequently Asked Questions
- What is PepsiCo's deferred tax asset - capitalized research and development?
- PepsiCo (PEP) reported deferred tax asset - capitalized research and development of $134.00M in Q4 2025.
- How has PepsiCo's deferred tax asset - capitalized research and development changed year-over-year?
- PepsiCo's deferred tax asset - capitalized research and development decreased by 47.7% year-over-year, from $256.00M to $134.00M.
- What does deferred tax asset - capitalized research and development mean?
- Future tax savings resulting from the capitalization of R&D expenditures.