PepsiCo PEP Significant unobservable input used in level 3 fair value measurement - Other AFS, discount rate assumption
Significant unobservable input used in level 3 fair value measurement - Other AFS, discount rate assumption at other companies
Other financials
Where this comes from
Reported directly by PepsiCo in its filing.
Tagged under the XBRL concept pep:SignificantUnobservableInputUsedInLevel3FairValueMeasurementOtherAFSDiscountRateAssumption.
The source filing: PepsiCo’s 10-K, filed February 3, 2026.
- Filed
- Feb 2, 2026, 7:00 PM EST
- Fiscal year
- FY2025
- Accession
- 0000077476-26-000007
(b)Classified as other assets. The fair value of our investment in Celsius is estimated using probability-weighted discounted future cash flows based on a Monte Carlo simulation using significant unobservable inputs such as an 80% probability that a certain market-based condition will be met and an average estimated discount rate of 8.5% and 7.3% as of December 27, 2025 and December 28, 2024, respectively. The fair value of the other investment is estimated using a lattice model primarily based on the underlying stock price, volatility and certain significant unobservable inputs, such as a discount rate of 8.3% based on an estimated synthetic credit rating. An increase in the probability that certain market-based conditions will be met or a decrease in the discount rate would result in a higher fair value measurement, while a decrease in the probability that certain market-based conditions will be met or an increase in the discount rate would result in a lower fair value measurement.
Item 7. Management’s Discussion and Analysis of Financial Condition and Results of Operations.
FAQ
- What is PepsiCo's significant unobservable input used in level 3 fair value measurement - other AFS, discount rate assumption?
- PepsiCo (PEP) reported significant unobservable input used in level 3 fair value measurement - other AFS, discount rate assumption of 8.3% in Q4 2024.
- What does significant unobservable input used in level 3 fair value measurement - other AFS, discount rate assumption mean?
- This refers to the discount rate assumption used in valuing Level 3 financial assets or liabilities where market data is unavailable. It represents the risk-adjusted rate applied to project future cash flows to their present value.
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