Operating
Pension Expense
PepsiCo Pension Expense decreased by 92.1% to $13.00M in Q1 2026 compared to the prior quarter. Year-over-year, this metric declined by 72.9%, from $48.00M to $13.00M. This decline may warrant attention — for this metric, higher values are generally preferred.
Analysis
StatementCash Flow Statement
SectionOperating
CategoryEfficiency
SignalHigher is better
VolatilityStable
First reportedQ1 2013
Last reportedQ1 2026Apr 16, 2026
How to read this metric
Higher non-cash expenses increase the add-back to net income, improving reported operating cash flow without affecting actual cash reserves.
Detailed definition
Captures the non-cash portion of pension and postretirement benefit costs, such as amortization of actuarial gains or lo...
Peer comparison
Standard adjustment for companies with legacy defined benefit pension plans.
Metric ID:
pension_and_postretirement_expenseHistorical Data
17 periods
| Q2 '21 | Q3 '21 | Q1 '22 | Q2 '22 | Q3 '22 | Q4 '22 | Q1 '23 | Q2 '23 | Q3 '23 | Q1 '24 | Q2 '24 | Q3 '24 | Q4 '24 | Q1 '25 | Q2 '25 | Q3 '25 | Q1 '26 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Value | $48.00M | $81.00M | -$1.00M | $139.00M | $235.00M | $46.00M | $30.00M | $62.00M | $93.00M | $31.00M | $67.00M | $114.00M | $202.00M | $48.00M | $99.00M | $164.00M | $13.00M |
| QoQ Change | — | +68.8% | -101.2% | >999% | +69.1% | -80.4% | -34.8% | +106.7% | +50.0% | -66.7% | +116.1% | +70.1% | +77.2% | -76.2% | +106.3% | +65.7% | -92.1% |
| YoY Change | — | — | — | +189.6% | +190.1% | — | >999% | -55.4% | -60.4% | +3.3% | +8.1% | +22.6% | — | +54.8% | +47.8% | +43.9% | -72.9% |
Range-$1.00M – $235.00M
CAGR-27.9%
Avg YoY Growth+289.3%
Median YoY Growth+33.2%
Pension Expense at Other Companies
Frequently Asked Questions
- What is PepsiCo's pension expense?
- PepsiCo (PEP) reported pension expense of $13.00M in Q1 2026.
- How has PepsiCo's pension expense changed year-over-year?
- PepsiCo's pension expense decreased by 72.9% year-over-year, from $48.00M to $13.00M.
- What does pension expense mean?
- Non-cash accounting charges related to employee pension and retirement benefit plans.