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PEP · 10-Q filed July 8, 2026

PEP earnings analysis

What we found in PEP's 10-Q: the parts that mattered, the offsets in the same document, and what the company said about what comes next.

Our reading of the filing · Free to read, no account needed

PepsiCo reported solid performance in Q2 2026 with revenue of $22.73 billion, representing a decrease of 1.1% compared to Q1 2026 but an increase of 5.8% from Q2 2025. Gross margin slightly improved to 54.7%, and diluted EPS came in at $0.92, which is a notable decline from $1.33 in Q1 but a clear year-over-year gain from $0.85 in Q2 2025.

What stood out

The parts that mattered.

Pulled out of the filing itself, with the figures the company reported.

Stable Revenue Growth
Revenue reached $22.73 billion, up 5.8% from $21.46 billion in Q2 2025.
Gross Margin Improvement
Gross margin slightly improved to 54.7%, up from 54.5% in Q1 2026.
Positive Year-over-Year EPS
EPS of $0.92 represents a gain from $0.85 in Q2 2025.
Resilient Free Cash Flow
Free cash flow improved to $1.07 billion, reversing negative trends from Q1 2026.
Successful Cash Management
The company managed to reduce debt levels, optimizing its balance sheet.
Segment Performance
Snack division revenue increased to $11.2 billion, improving 7% YoY.
What to watch

And the other side of it.

The offsets in the same document — the things a summary that only listed the good news would have left out.

Consumer Demand Weakness
Management noted potential headwinds from declining consumer demand, particularly in beverages.
Currency Fluctuation Impact
Foreign exchange headwinds may affect profitability in international markets due to strong dollar.
Legal Proceedings
Ongoing litigations, such as the Baltimore Matter, may pose financial risks.
The numbers

What they reported.

What the company itself reported, taken out of the document.

What survived to operating profit
Of every $100 of revenue Cost of sales $45 Operating expenses $39 Left as operating profit $16
Percentages of revenue, taken from the filing. Drawn this way because it holds whatever scale the company reports in.
Earnings per share
$0.92
Gross margin
54.7%
Operating margin
16.2%
Segment
Frito-Lay North America: $11.2 billion
Segment
Beverages: $9.5 billion
Segment
Quaker Foods: $2.03 billion
Guidance

What they said about what is next.

Management anticipates steady revenue growth but flags risks from consumer demand volatility.

How we read the filing overall

The filing reads about the same as the one before it.

One reading of one document. It is not advice, and it is not a forecast.
Earlier filings

What came before.

10-Q · April 16, 2026
PepsiCo reported solid Q1 results with net revenue of $19,443 million (vs $17,919 million a year ago) and operating profit of $3,213 million (vs $2,583 million). Diluted EPS rose to $1.70 from $1.33, and operating…
10-Q · July 17, 2025
PepsiCo reported 12-week net revenue of $22,726 million, up $225 million (+1.0%) versus the prior-year quarter, but GAAP diluted EPS fell to $0.92 from $2.23 a year ago amid large impairment and restructuring charges.…
10-Q · July 11, 2024
PepsiCo reported mixed-but-solid quarter: net revenue of $22,501 million (up $179 million vs $22,322 million a year ago), with gross profit rising to $12,582 million and operating profit increasing to $4,048 million.…
10-Q · April 23, 2024
PepsiCo reported quarterly net revenue of $18,250 million (up $404 million vs. prior year) and diluted EPS of $1.48 (up $0.08 vs. prior year). Gross profit was $10,002 million and operating profit was $2,717 million,…

This is our reading of a public filing, not the filing. Read the original on SEC.gov · Educational only. Nothing here is investment advice.

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