Nu veți citi asemenea analize, așa cum e cea de mai jos, în Ziarul Financiar. ZF și-a pierdut de mulți ani statutul de „ziar”, a devenit o tribună a articolelor de publicitate mascată. Strict Secret e un proiect independent de investigații și analize, unde ne permitem luxul de a fi spicy din punct de vedere editorial. Pentru analiza de mai jos nu am primit bani de la entitățile concurente ale Pepsi, stați liniștiți. Agențiile lor de media nu au bugete pentru site-uri de investigații, manualul de corporate branding nu îi lasă să investească decât în „target”. Vrem doar să vă arătăm că anchetele economice, dispărute complet din peisajul editorial național, au savoarea lor.

Rivalitatea dintre Coca-Cola și Pepsi e cunoscută la nivel mondial, ba chiar ea însăși e un trigger de marketing, ca să vorbim în limbajul agențiilor de publicitate. Periodic, media prezintă în diverse articole, fie plătite de Pepsi, fie generate de PR real, că Pepsi a mai dat o lovitură: ba că a semnat un contract de imagine cu o vedetă celebră, ba că a ajuns nr. 1 din punct de vedere al gustului, cu o disperare specifică unui underdog (termen folosit în pariuri pentru a oglindi echipa sau jucătorul care are șansa a doua în fața liderului).

Dar, oricât s-ar strădui Pepsi să fure osul din farfuria liderului Coca-Cola, tot o companie imorală rămâne. Cel puțin pe România, e sigur, așa cum vom demonstra. Însă avem date că „fenomenul” Pepsi din România, acela de a-și ascunde cu nesimțire profiturile, este un fenomen global: Pepsi fură fiscal pe tot globul, ascunzându-se în paradisuri financiare.

Cum putem să susținem această afirmație? Simplu, privind la financiarele primilor 4 jucători din piață de băuturi carbogazoase, care e foarte polarizată, adică nu prea mai permite schimbări drastice.

Aici avem două feluri de evaluări: topul potrivit cifrei de afaceri, pentru a evalua mărimea business-ului și topul potrivit profitului declarat, pentru a evalua cinstea companiilor în cauza, căci, adeseori, mai ales în privința multinaționalelor din România, un profit mare declarat semnifică respectul pe care îl are respectiva multinațională față de statul pe teritoriul căruia își face afacerile.

 

Top 4 pe cifra de afaceri

 

În acest top, Coca Cola e locul 1, urmată de Pepsi, pe 3 vine Romaqua Group, onorabil de altfel și cu atât mai important pentru că sunt singurii români din top, iar pe 4 vine Maspex:

Top 4 profitabilitate: jenanții de la Pepsi

 

Aici se schimbă lucrurile radical. Coca-Cola arată de ce e cu adevărat nr.1 în România: profiturile declarate sunt de 68,9 milioane de euro pe 2020. Maspex arată ce înseamnă responsabilitatea fiscală față de țară unde faci profiturile și declara 18,5 milioane de euro profit. Romaqua, firma romanului Octavian Crețu, demonstrează și ea că românii pot fi mai cinstiți fiscal decât marile somități mondiale ale industriei, adică mai cinstiți și mai profitabili decât Pepsi în România care, prin firma Quadrant Amroq Beverages, are nesimțirea să declare profit un biet și amărât de milion de euro pe 2020.

Conduita fiscala a celor de la Pepsi in Romania e cronic sfidatoare

 

Quadrant Amroq Beverages, imbuteliatorul Pepsi in Romania, are dintotdeauna o durere in bilantul fiscal fata de Romania, unde declara profituri jenante, ba chiar pierderi. In ultimii 10 ani, ditamai compania americana super profitabila la nivel de planeta, a declarat „pepsi” profituri, desi a rulat aproape 2 miliarde de euro cifra de afaceri:

 

 

De ce spunem că mentalitatea proprietarilor Pepsi e aceea de lipsă de respect față de Statul Român, față de România? Fiindcă Pepsi se comportă similar și în altă afacere mare pe care o deține: de exemplu, prin firma cipriotă SEEPOINT HOLDINGS LTD, Pepsi deține Star Foods E.M. SRL, unde produce chipsuri, pufuleți și alte cronțănele. Și pe această firma, cu cifra de afaceri impresionantă, Pepsi dă jet Statului Român: de 3 ani pretinde că e pe pierderi.

 

 

 

 

Concurentul lui Pepsi pe segmentul chipsurilor e Intersnack, care ocupă locul 2 ca cifra de afaceri. Totuși, deși locul 2, Intersnack găsește resursele să facă profit an de an, în pofida „liderului”.

 

Revenind la firma cipriotă SEEPOINT HOLDINGS LTD, care deține în România producătorul de chipsuri Star Food, ea este una din cele 500 de „subsidiare” pe care brandul Pepsi le folosește în întreaga lume, un carusel de companii de tip holding sau/și off shore cu sedii în Panama, Bermuda, Insulele Cayman, Delaware, Cipru, Barbados, Gibraltar, prin care sunt scoase profiturile generate în țările unde operează lume și „spălate” într-un malaxor fiscal elaborat, așa cum puteți vedea mai jos.

Concluzia: nu e prost cine fură, prost e Statul care permite să fie furat!

 

NOTA:

Daca te intereseaza sa ma sustii, sa vezi cum gandesc si cum scriu, daca te intereseaza ce se va intampla cu lumea asta mare din care si tu faci parte, comanda-ti cartea mea de pe www.liviualexa.com

Strict Secret este un site cu dezvaluiri adevarate, am dovedit asta inca de la inceput, si ne vom construi foarte repede reputatia de ziar al adevaratelor secrete.

Sunt Liviu Alexa, jurnalist clujean, unul de “provincie”, dar am dat lovituri mari de presa la viata mea: dezvaluirile despre pedofilul Cristian Pomohaci, dezvaluirile despre afacerile de milioane ale DELTAMED, firma prietenului drag al lui Raed Arafat, care ia toate licitatiile pe ambulante din Romania, dezvaluirile despre adulterul lui Ciprian Marica care facea bici-bici cu o blonda la un hotel din Cluj-Napoca, eu v-am dezvaluit aici cum a incercat generalul Gabriel Oprea sa o violeze pe procuroarea Laura Codruta Kovesi, asa ca merita sa urmariti proiectul meu editorial, Strict Secret.

Nu iti cer bani ca sa citesti anchetele mele, stiu ca te doare in cot de jurnalisti; noi, jurnalistii, contam pentru tine doar subiectul iti e pe plac. Nu iti cer sa donezi bani, fiindca stiu ca nu o sa o faci, n-ai facut-o nici in cazul Recorder, nici in cazul Rise Project. Esti doar un alt roman ce va citi gratuit munca mea si va trece la un alt site.

Ai un pont?  Contacteaza-ma pe 0720 00 88 88 – via Whatsapp, Telegram sau Signal sau scrie-mi pe emailul mailstrictsecret@gmail.com

Daca ti-e frica sa iti dezvalui identitatea, fa-ti un Gmail anonim, dar trimite-mi totusi ce ai in tolba: razbuna-te sau cauta sa ma folosesti aratand si altora nedreptatile ce au loc in Romania.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Entity Name Jurisdiction
Alimentos del Istmo, S.A. Panama
Alimentos Quaker Oats y Compania Limitada Guatemala
Alimesa S.A. Argentina
Amavale Agricola Ltda. Brazil
Anderson Hill Insurance Limited Bermuda
Asia Bottlers Limited Hong Kong
BAESA Capital Corporation Ltd. Cayman Islands
Balmoral Industries LLC United States, Delaware
Bare Foods Co. United States, Delaware
Barrhead LLC United States, Delaware
Beaman Bottling Company United States, Delaware
Bebidas Sudamerica S.A. Argentina
Beech Limited Cayman Islands
Bell Taco Funding Syndicate Australia
Bendler Investments II Ltd Luxembourg/United Kingdom
Bendler Investments S.à r.l Luxembourg
Beverage Services Limited Bermuda
Beverages, Foods & Service Industries, Inc. United States, Delaware
BFY Brands Limited United Kingdom
BFY Brands, LLC United States, Delaware
Bishkeksut, OJSC Kyrgyzstan
Blaue NC, S. de R.L. de C.V. Mexico
Bluebird Foods Limited New Zealand
Bluecan Holdings Unlimited Company Ireland
Bokomo Zambia Limited Zambia
Bolsherechensky Molkombinat, JSC Russia
Boquitas Fiestas S.R.L. Honduras
Boquitas Fiestas, LLC United States, Delaware
Bottling Group Financing, LLC United States, Delaware
Bottling Group Holdings, LLC United States, Delaware
Bottling Group, LLC United States, Delaware
Bronte Industries, Ltd United Kingdom
BUG de Mexico, S.A. de C.V. Mexico
C & I Leasing, Inc. United States, Maryland
Caroni Investments, LLC United States, Delaware
CEME Holdings, LLC United States, Delaware
Centro-Mediterranea de Bebidas Carbonicas PepsiCo, S.L. Spain
Ceres Fruit Juices (Pty) Ltd South Africa
1

ChampBev, Inc. United States, California
China Concentrate Holdings (Hong Kong) Limited Hong Kong
Chipsy for Food Industries S.A.E. Egypt
Chipsy International for Food Industries S.A.E. Egypt
Chitos Internacional y Cia Ltda Guatemala
Cipa Industrial de Produtos Alimentares Ltda. Brazil
Cipa Nordeste Industrial de Produtos Alimentares Ltda. Brazil
CMC Investment Company Bermuda
Cocina Autentica, Inc. United States, Delaware
Comercializadora CMC Investment y Compania Limitada
Guatemala
Comercializadora Nacional SAS Ltda. Colombia
Comercializadora PepsiCo Mexico, S de R.L. de C.V. Mexico
Compania de Bebidas PepsiCo, S.L. Spain
Concentrate Holding Uruguay Pte. Ltd. Singapore
Concentrate Manufacturing (Singapore) Pte. Ltd. Singapore
Confiteria Alegro, S. de R.L. de C.V. Mexico
Copper Beech International, LLC United States, Delaware
Corina Snacks Limited Cyprus
Corporativo Internacional Mexicano, S. de R.L. de C.V. Mexico
CytoSport Holdings, Inc. United States, Delaware
CytoSport, Inc. United States, California
Davlyn Realty Corporation United States, Delaware
Defosto Holdings Limited Cyprus
Desarrollo Inmobiliario Gamesa, S. de R.L. de C.V. Mexico
Donon Holdings Limited Cyprus
Drinkfinity USA, Inc. United States, Delaware
Drinkstation Innovation Co., Ltd. China
Drinkstation Limited Hong Kong
Drinkstation, Inc. United States, Delaware
Duo Juice Company United States, Delaware
Duo Juice Company B.V. Netherlands
Dutch Snacks Holding, S.A. de C.V. Mexico
Duyvis Production B.V. Netherlands
Echo Bay Holdings, Inc. United States, Delaware
Elaboradora Argentina de Cereales S.R.L. Argentina
Enter Logistica, LLC Russia
Environ at Inverrary Partnership United States, Florida
Environ of Inverrary, Inc. United States, Florida
EPIC Enterprises, Inc. United States, Massachusetts
Eridanus Investments S.à r.l Luxembourg
Evercrisp Snack Productos de Chile S.A. Chile
Fabrica de Productos Alimenticios Rene y Cia S.C.A. Guatemala
2

Fabrica de Productos Rene LLC United States, Delaware
Fabrica PepsiCo Mexicali, S. de R.L. de C.V. Mexico
Fairbanks Mfg LLC United States, New York
Fairlight International SRL Barbados
Far East Bottlers (Hong Kong) Limited Hong Kong
FL Transportation, Inc. United States, Delaware
FLI Andean, LLC United States, Delaware
FLI Colombia, LLC United States, Delaware
FLI Snacks Andean GP, LLC United States, Delaware
Food Concepts Pioneer Ltd. Nigeria
Forest Akers Nederland B.V. Netherlands
Fovarosi Asvanyviz es Uditoipari Zartkoruen Mukodo Reszvenytarsasag Hungary
Freshwater International B.V. Netherlands
Frito Lay (Hungary) Trading and Manufacturing Limited Liability Company Hungary
Frito Lay de Guatemala y Compania Limitada Guatemala
Frito Lay Gida Sanayi Ve Ticaret Anonim Sirketi Turkey
Frito Lay Poland Sp. z o.o. Poland
Frito Lay Sp. z o.o. Poland
Frito-Lay Australia Holdings Pty Limited Australia
Frito-Lay Dip Company, Inc. United States, Delaware
Frito-Lay Dominicana, S.A. Dominican Republic
Frito-Lay Global Investments B.V. Netherlands
Frito-Lay Investments B.V. Netherlands
Frito-Lay Manufacturing LLC Russia
Frito-Lay Netherlands Holding B.V. Netherlands
Frito-Lay North America, Inc. United States, Delaware
Frito-Lay Sales, Inc. United States, Delaware
Frito-Lay Trading Company (Europe) GmbH Switzerland
Frito-Lay Trading Company (Poland) GmbH Switzerland
Frito-Lay Trading Company GmbH Switzerland
Frito-Lay Trinidad Unlimited Trinidad And Tobago
Frito-Lay, Inc. United States, Delaware
Fruko Mesrubat Sanayi Limited Sirketi Turkey
Gambrinus Investments Limited Cayman Islands
Gamesa LLC United States, Delaware
Gamesa, S. de R.L. de C.V. Mexico
Gas Natural de Merida, S. A. de C. V. Mexico
Gatorade Puerto Rico Company United States, Delaware
GB Czech, LLC United States, Delaware
GB International, Inc. United States, Delaware
GB Russia LLC United States, Delaware
GB Slovak, LLC United States, Delaware
3

General Bottlers of Hungary, Inc. United States, Delaware
GMP Manufacturing, Inc. United States, California
Golden Grain Company United States, California
Goveh S.R.L. Peru
Grayhawk Leasing, LLC United States, Delaware
Green Hemlock International, LLC United States, Delaware
Grupo Frito Lay y Compania Limitada Guatemala
Grupo Gamesa, S. de R.L. de C.V. Mexico
Grupo Sabritas, S. de R.L. de C.V. Mexico
Gulkevichskiy Maslozavod, JSC Russia
Hangzhou Baicaowei Corporate Management Consulting Co., Ltd. China
Hangzhou Haomusi Food Co., Ltd. China
Hangzhou Tao Dao Technology Co., Ltd. China
Health Warrior, Inc. United States, Delaware
Heathland, LP United States, Delaware
Helioscope Limited Cyprus
Hillbrook, Inc. United States, Vermont
Hillgrove, Inc. United States, Delaware
Hillwood Bottling, LLC United States, Delaware
Hogganfield Limited Partnership United Kingdom
Holding Company „Opolie” JSC Russia
Homefinding Company of Texas United States, Texas
Hudson Valley Insurance Company United States, New York
IC Equities, Inc. United States, Delaware
Inmobiliaria Interamericana, S.A. De C.V. Mexico
Integrated Beverage Services (Bangladesh) Limited Bangladesh
Integrated Foods & Beverages Pvt. Ltd. Bangladesh
International Bottlers Management Co. LLC United States, Delaware
International Bottlers-Almaty Limited Liability Partnership Kazakhstan
International KAS Aktiengesellschaft Liechtenstein
Inversiones Borneo S.R.L. Peru
Inversiones PFI Chile Limitada Chile
Inviting Foods Holdings, Inc. United States, Delaware
Inviting Foods LLC United States, Delaware
IZZE Beverage Co. United States, Delaware
Jungla Mar del Sur, S.A. Costa Rica
KAS Anorthosis S.à r.l Luxembourg
KAS S.L. Spain
KeVita, Inc. United States, California
Kinvara, LLC United States, Delaware
Kungursky Molkombinat, JSC Russia
Larragana S.L. Spain
4

Latin American Holdings Ltd. Cayman Islands
Latin American Snack Foods ApS Denmark
Latin Foods International, LLC United States, Delaware
Lebedyansky Holdings, LLC Russia
Lebedyansky, LLC Russia
Limited Liability Company „Sandora” Ukraine
Linkbay Limited Cyprus
Lithuanian Snacks UAB Lithuania
Maizoro, S. de R.L. de C.V. Mexico
Marbo d.o.o. Laktasi Bosnia and Herzegovina
Marbo Product d.o.o. Beograd Serbia
Matudis – Comercio de Produtos Alimentares, Limitada Portugal
Matutano – Sociedade de Produtos Alimentares, Lda. Portugal
Mid-America Improvement Corporation United States, Illinois
Mountainview Insurance Company, Inc. United States, Vermont
Naked Juice Co. United States, Pennsylvania
Naked Juice Co. of Glendora, Inc. United States, California
NCJV, LLC United States, Delaware
New Bern Transport Corporation United States, Delaware
New Century Beverage Company, LLC United States, Delaware
Noble Leasing LLC United States, Delaware
Northeast Hot-Fill Co-op, Inc. United States, Delaware
Office at Solyanka LLC Russia
Onbiso Inversiones, S.L. Spain
One World Enterprises, LLC United States, Delaware
One World Investors, Inc. United States, Delaware
P.B.I. Fruit Juice Company BV Belgium
P-A Barbados Bottling Company, LLC United States, Delaware
P-A Bottlers (Barbados) SRL Barbados
P-Americas, LLC United States, Delaware
Papas Chips S.A. Uruguay
PAS Luxembourg, S.à r.l Luxembourg
PAS Netherlands B.V. Netherlands
PBG Canada Holdings II, LLC United States, Delaware
PBG Canada Holdings, Inc. United States, Delaware
PBG Cyprus Holdings Limited Cyprus
PBG Investment Partnership Canada
PBG Midwest Holdings S.à r.l Luxembourg
PBG Mohegan Holdings Limited Gibraltar
PBG Soda Can Holdings, S.à r.l Luxembourg
PCBL, LLC United States, Delaware
PCNA Manufacturing, Inc. United States, Delaware
5

Pei N.V. Curacao
Pep Trade LLC Egypt
Pepsi B.V. Netherlands
Pepsi Beverages Holdings, Inc. United States, Delaware
Pepsi Bottling Group Global Finance, LLC United States, Delaware
Pepsi Bottling Group Hoosiers B.V. Netherlands
Pepsi Bottling Holdings, Inc. United States, Delaware
Pepsi Bugshan Investments S.A.E. Egypt
Pepsi Cola Colombia Ltda Colombia
Pepsi Cola Egypt S.A.E. Egypt
Pepsi Cola Servis Ve Dagitim Limited Sirketi Turkey
Pepsi Cola Trading Ireland Ireland
Pepsi Logistics Company, Inc. United States, Delaware
Pepsi Northwest Beverages LLC United States, Delaware
Pepsi Overseas (Investments) Partnership Canada
Pepsi Promotions, Inc. United States, Delaware
PepsiAmericas Nemzetkozi Szolgaltato Korlatolt Felelossegu Tarsasag Hungary
PepsiCo (China) Limited China
PepsiCo (Malaysia) Sdn. Bhd. Malaysia
PepsiCo Alimentos Colombia Ltda. Colombia
PepsiCo Alimentos de Bolivia S.R.L. Bolivia
PepsiCo Alimentos Ecuador Cia. Ltda. Ecuador
PepsiCo Alimentos Z.F., Ltda. Colombia
PepsiCo Amacoco Bebidas Do Brasil Ltda. Brazil
PepsiCo Antilles Holdings N.V. Curacao
PepsiCo ANZ Holdings Pty Ltd Australia
PepsiCo Armenia LLC Armenia
PepsiCo Asia Research & Development Center Company Limited China
PepsiCo Australia Financing Pty Ltd Australia
PepsiCo Australia Holdings Pty Limited Australia
PepsiCo Australia International Australia
PepsiCo Austria Services GmbH Austria
PepsiCo Azerbaijan Limited Liability Company Azerbaijan
PepsiCo BeLux BV Belgium
PepsiCo Beverage Singapore Pty Ltd Australia
PepsiCo Beverages (Hong Kong) Limited Hong Kong
PepsiCo Beverages Bermuda Limited Bermuda
PepsiCo Beverages International Limited Nigeria
PepsiCo Beverages Italia Societa’ A Responsabilita’ Limitata Italy
PepsiCo Canada (Holdings) ULC Canada
PepsiCo Canada Finance, LLC United States, Delaware
PepsiCo Canada Investment ULC Canada
6

PepsiCo Canada ULC Canada
PepsiCo Captive Holdings, Inc. United States, Delaware
PepsiCo Caribbean, Inc. Puerto Rico
PepsiCo Consulting Polska Sp. z o.o. Poland
PepsiCo Dairy Management (Hong Kong) Limited Hong Kong
PepsiCo de Argentina S.R.L. Argentina
PepsiCo De Bolivia S.R.L. Bolivia
PepsiCo de Mexico S. de R.L. de C.V. Mexico
PepsiCo Del Paraguay S.R.L. Paraguay
PepsiCo Deutschland GmbH Germany
PepsiCo do Brasil Indústria e Comércio de Alimentos Ltda. Brazil
PepsiCo do Brasil Ltda. Brazil
PepsiCo Eesti AS Estonia
PepsiCo Euro Bermuda Limited Bermuda
PepsiCo Euro Finance Antilles B.V. Curacao
PepsiCo Europe Support Center, S.L. Spain
PepsiCo Finance (Antilles A) N.V. United States, Delaware
PepsiCo Finance (Antilles B) N.V. Curacao
PepsiCo Finance (South Africa) (Proprietary) Limited South Africa
PepsiCo Finance Americas Company United States, Delaware
PepsiCo Financial Shared Services, Inc. United States, Delaware
PepsiCo Food & Beverage Holdings Hong Kong Limited Hong Kong
PepsiCo Foods (China) Company Limited China
PepsiCo Foods (Guangdong) Co., Ltd. China
PepsiCo Foods (Private) Limited Pakistan
PepsiCo Foods (Sichuan) Co., Ltd. China
PepsiCo Foods Group Pty Ltd Australia
PepsiCo Foods Nigeria Limited Nigeria
PepsiCo Foods Taiwan Co., Ltd. Taiwan
PepsiCo Foods Vietnam Company Vietnam
PepsiCo Foods, A.I.E. Spain
PepsiCo France SAS France
PepsiCo Global Business Services India LLP India
PepsiCo Global Business Services Poland Sp. z o.o. Poland
PepsiCo Global Holdings Limited Bermuda
PepsiCo Global Investments B.V. Netherlands
PepsiCo Global Investments S.à r.l Luxembourg
PepsiCo Global Mobility, LLC United States, Delaware
PepsiCo Global Real Estate, Inc. United States, Delaware
PepsiCo Global Trading Solutions Unlimited Company Ireland
PepsiCo Golden Holdings, Inc. United States, Delaware
PepsiCo Group Finance International B.V. Netherlands
7

PepsiCo Group Holdings International B.V. Netherlands
PepsiCo Group Spotswood Holdings S.C.S. Luxembourg
PepsiCo Gulf International FZE United Arab Emirates
PepsiCo Holding de Espana S.L. Spain
PepsiCo Holdings United Kingdom
PepsiCo Holdings Hong Kong Limited Hong Kong
PepsiCo Holdings Toshkent LLC Uzbekistan
PepsiCo Holdings, LLC Russia
PepsiCo Hong Kong, LLC United States, Delaware
PepsiCo Iberia Servicios Centrales, S.L. Spain
PepsiCo India Holdings Private Limited India
PepsiCo India Sales Private Limited India
PepsiCo Internacional México, S. de R. L. de C. V. Mexico
PepsiCo International Hong Kong Limited Hong Kong
PepsiCo International Limited United Kingdom
PepsiCo International Pte Ltd. Singapore
PepsiCo Investments (Europe) I B.V. Netherlands
PepsiCo Investments Ltd. Mauritius
PepsiCo Ireland Food & Beverages Unlimited Company Ireland
PepsiCo Japan Co., Ltd. Japan
PepsiCo Light B.V. Netherlands
PepsiCo Logistyka Sp. z o.o. Poland
PepsiCo Management Services SAS France
PepsiCo Manufacturing, A.I.E. Spain
PepsiCo Max B.V. Netherlands
PepsiCo Mexico Holdings, S. de R.L. de C.V. Mexico
PepsiCo Nederland B.V. Netherlands
PepsiCo Nordic Denmark ApS Denmark
PepsiCo Nordic Finland Oy Finland
PepsiCo Nordic Norway AS Norway
PepsiCo Nutrition Trading DMCC United Arab Emirates
PepsiCo One B.V. Netherlands
PepsiCo Overseas Corporation United States, Delaware
PepsiCo Panimex Inc Mauritius
PepsiCo Products B.V. Netherlands
PepsiCo Products FLLC Belarus
PepsiCo Puerto Rico, Inc. United States, Delaware
PepsiCo Sales, Inc. United States, Delaware
PepsiCo Sales, LLC United States, Delaware
PepsiCo Services Asia Ltd. Thailand
PepsiCo Services CZ s.r.o. Czech Republic
PepsiCo Services, LLC United States, Delaware
8

PepsiCo Twist B.V. Netherlands
PepsiCo UK Pension Plan Trustee Limited United Kingdom
PepsiCo Ventures B.V. Netherlands
PepsiCo Wave Holdings LLC United States, Delaware
PepsiCo World Trading Company, Inc. United States, Delaware
PepsiCo-IVI Single Member Limited Liability Company Greece
Pepsi-Cola (Bermuda) Limited Bermuda
Pepsi-Cola (Thai) Trading Co., Ltd. Thailand
Pepsi-Cola Advertising and Marketing, Inc. United States, Delaware
Pepsi-Cola Bottlers Holding C.V. Netherlands
Pepsi-Cola Bottling Company of Ft. Lauderdale-Palm Beach, LLC United States, Florida
Pepsi-Cola Bottling Company Of St. Louis, Inc. United States, Missouri
Pepsi-Cola Company United States, Delaware
Pepsi-Cola de Honduras S.R.L. Honduras
Pepsi-Cola Ecuador Cia. Ltda. Ecuador
Pepsi-Cola Far East Trade Development Co., Inc. Philippines
Pepsi-Cola Finance, LLC United States, Delaware
Pepsi-Cola General Bottlers Poland Sp. z o.o. Poland
Pepsi-Cola Industrial da Amazonia Ltda. Brazil
PepsiCola Interamericana de Guatemala S.A. Guatemala
Pepsi-Cola International (Private) Limited Pakistan
Pepsi-Cola International Limited Bermuda
Pepsi-Cola International Limited (U.S.A.) United States, Delaware
Pepsi-Cola International, Cork Ireland
Pepsi-Cola Korea Co., Ltd. Korea, Republic Of
Pepsi-Cola Management and Administrative Services, Inc. United States, Delaware
Pepsi-Cola Manufacturing (Mediterranean) Limited Bermuda
Pepsi-Cola Manufacturing Company Of Uruguay S.R.L. Uruguay
Pepsi-Cola Manufacturing International, Limited Bermuda
Pepsi-Cola Marketing Corp. Of P.R., Inc. Puerto Rico
Pepsi-Cola Mediterranean, Ltd. United States, Wyoming
Pepsi-Cola Metropolitan Bottling Company, Inc. United States, New Jersey
Pepsi-Cola Mexicana Holdings LLC United States, Delaware
Pepsi-Cola Mexicana, S. de R.L. de C.V. Mexico
Pepsi-Cola National Marketing, LLC United States, Delaware
Pepsi-Cola of Corvallis, Inc. United States, Oregon
Pepsi-Cola Operating Company Of Chesapeake And Indianapolis United States, Delaware
Pepsi-Cola Panamericana S.R.L. Peru
Pepsi-Cola Sales and Distribution, Inc. United States, Delaware
Pepsi-Cola Technical Operations, Inc. United States, Delaware
Pet Iberia S.L. Spain
Pete & Johnny Limited United Kingdom
9

Pine International Limited Cayman Islands
Pine International, LLC United States, Delaware
Pinstripe Leasing, LLC United States, Delaware
Pioneer Food Group (Pty) Ltd South Africa
Pioneer Foods (Pty) Ltd South Africa
Pioneer Foods Groceries (Pty) Ltd South Africa
Pioneer Foods Holdings (Pty) Ltd South Africa
Pioneer Foods UK Ltd United Kingdom
Pioneer Foods Wellingtons (Pty) Ltd South Africa
Pipers Crisps Limited United Kingdom
PlayCo, Inc. United States, Delaware
PopCorners Holdings, Inc. United States, Delaware
Portfolio Concentrate Solutions Unlimited Company Ireland
PR Beverages Cyprus (Russia) Holding Limited Cyprus
PR Beverages Cyprus Holding Limited Cyprus
PRB Luxembourg S.à r.l Luxembourg
Premier Nutrition Trading L.L.C. United Arab Emirates
Prestwick LLC United States, Delaware
Prev PepsiCo Sociedade Previdenciaria Brazil
Productos S.A.S. C.V. Netherlands
Productos SAS Management B.V. Netherlands
PRS, Inc. United States, Delaware
PSAS Inversiones LLC United States, Delaware
PSE Logistica S.R.L. Argentina
PT Quaker Indonesia Indonesia
Punch N.V. Curacao
Punica Getranke GmbH Germany
Q O Puerto Rico, Inc. Puerto Rico
QFL OHQ Sdn. Bhd. Malaysia
QTG Development, Inc. United States, Delaware
QTG Services, Inc. United States, Delaware
Quadrant – Amroq Beverages S.R.L. Romania
Quaker Development B.V. Netherlands
Quaker European Beverages, LLC United States, Delaware
Quaker European Investments B.V. Netherlands
Quaker Foods United Kingdom
Quaker Global Investments B.V. Netherlands
Quaker Holdings (UK) Limited United Kingdom
Quaker Manufacturing, LLC United States, Delaware
Quaker Oats Asia, Inc. United States, Delaware
Quaker Oats Australia Pty Ltd Australia
Quaker Oats B.V. Netherlands
10

Quaker Oats Capital Corporation United States, Delaware
Quaker Oats Europe LLC United States, Delaware
Quaker Oats Europe, Inc. United States, Delaware
Quaker Oats Limited United Kingdom
Quaker Sales & Distribution, Inc. United States, Delaware
Raptas Finance S.à r.l. Luxembourg
Rare Fare Foods, LLC United States, Delaware
Rare Fare Holdings, Inc. United States, Delaware
Reading Industries, Ltd United Kingdom
Real Estate Holdings, LLC Puerto Rico
Rolling Frito-Lay Sales, LP United States, Delaware
S & T of Mississippi, Inc. United States, Mississippi
Sabritas de Costa Rica, S. de R.L. Costa Rica
Sabritas Snacks America Latina de Nicaragua y Cia, Ltda Nicaragua
Sabritas y Cia. S en C de C.V. El Salvador
Sabritas, LLC United States, Delaware
Sabritas, S. de R.L. de C.V. Mexico
Sakata Rice Snacks Australia Pty Ltd Australia
Sandora Holdings B.V. Netherlands
Sasguard Insurance Company Ltd South Africa
Sasned (Pty) Ltd South Africa
Saudi Snack Foods Company Limited Saudi Arabia
Sea Eagle International SRL Barbados
Seepoint Holdings Ltd. Cyprus
Senselet Food Processing PLC Ethiopia
Senselet Holding B.V. Netherlands
Servicios Gamesa Puerto Rico, L.L.C. Puerto Rico
Servicios GBF, Sociedad de Responsabilidad Limitada Honduras
Servicios GFLG y Compania Limitada Guatemala
Servicios SYC, S. de R.L. de C.V. El Salvador
Seven-Up Asia, Inc. United States, Missouri
Seven-Up Light B.V. Netherlands
Seven-Up Nederland B.V. Netherlands
Shanghai PepsiCo Snack Company Limited China
Shanghai YuHo Agricultural Development Co., Ltd China
Shoebill, LLC United States, Delaware
SIH International, LLC United States, Delaware
Simba (Proprietary) Limited South Africa
Sitka Spruce South Africa
Smartfoods, Inc. United States, Delaware
Smiles and Bites Holdings, S.de R.L. de C.V. Mexico
Smiths Crisps Limited United Kingdom
11

Snack Food Investments GmbH Switzerland
Snack Food Investments II GmbH Switzerland
Snack Food Investments Limited Bermuda
Snack Food-Beverage Asia Products Limited Hong Kong
Snacks America Latina S.R.L. Peru
Snacks Guatemala, Ltd. Bermuda
So Spark Ltd. Israel
Soda-Club (CO2) Atlantic GmbH Switzerland
Soda-Club (CO2) GmbH Switzerland
Soda-Club CO2 Ltd. British Virgin Islands
Soda-Club Switzerland GmbH Switzerland
Soda-Club Worldwide B.V. Netherlands
SodaStream (CO2) SA Switzerland
SodaStream (New Zealand) Ltd. New Zealand
SodaStream (SA) (Pty) Ltd. South Africa
SodaStream (Switzerland) GmbH Switzerland
SodaStream Australia Pty Ltd Australia
SodaStream Canada Ltd. Canada
SodaStream Enterprises N.V. Curacao
SodaStream France SAS France
SodaStream GmbH Germany
SodaStream Industries Ltd. Israel
SodaStream International B.V. Netherlands
SodaStream International Ltd. Israel
SodaStream Israel Ltd. Israel
SodaStream K.K. Japan
SodaStream Nordics AB Sweden
SodaStream Österreich GmbH Austria
SodaStream USA, Inc. United States, Delaware
South Beach Beverage Company, Inc. United States, Delaware
South Properties, Inc. United States, Illinois
Sportmex Internacional, S.A. de C.V. Mexico
Springboig Industries, Ltd United Kingdom
Spruce Limited Cayman Islands
Stacy’s Pita Chip Company, Incorporated United States, Massachusetts
Star Foods E.M. S.R.L. Romania
Stokely-Van Camp, Inc. United States, Indiana
Stratosphere Communications Pty Ltd Australia
Stratosphere Holdings (2018) Limited New Zealand
Streamfoods Ltd United Kingdom
SVC Logistics, Inc. United States, Delaware
SVC Manufacturing, Inc. United States, Delaware
12

SVE Russia Holdings GmbH Germany
Tasman Finance S.à r.l Luxembourg
Tasty Foods S.A. Greece
TFL Holdings, LLC United States, Delaware
The Concentrate Manufacturing Company Of Ireland Ireland
The Gatorade Company United States, Delaware
The Good Carb Food Company Ltd. United Kingdom
The Pepsi Bottling Group (Canada), ULC Canada
The Quaker Oats Company United States, New Jersey
The Smith’s Snackfood Company Pty Limited Australia
Thomond Group Holdings Limited Hong Kong
Tobago Snack Holdings, LLC United States, Delaware
Tropicana Alvalle S.L. Spain
Tropicana Beverages Greater China Limited Hong Kong
Tropicana Europe N.V. Belgium
Tropicana Manufacturing Company, Inc. United States, Delaware
Tropicana Products Sales, Inc. United States, Delaware
Tropicana Products, Inc. United States, Delaware
Tropicana Services, Inc. United States, Florida
Tropicana Transportation Corp. United States, Delaware
Tropicana United Kingdom Limited United Kingdom
Troya-Ultra LLC Russia
United Foods Companies Restaurantes S.A. Brazil
VentureCo (Israel) Ltd Israel
Veurne Snack Foods BV Belgium
Vitamin Brands Ltd. United Kingdom
Walkers Crisps Limited United Kingdom
Walkers Group Limited United Kingdom
Walkers Snack Foods Limited United Kingdom
Walkers Snacks (Distribution) Limited United Kingdom
Walkers Snacks Limited United Kingdom
Whitman Corporation United States, Delaware
Whitman Insurance Co. Ltd. United States, Vermont
Wimm-Bill-Dann Beverages, JSC Russia
Wimm-Bill-Dann Brands Co. Ltd. Russia
Wimm-Bill-Dann Central Asia-Almaty, LLP Kazakhstan
Wimm-Bill-Dann Foods LLC Russia
Wimm-Bill-Dann Georgia Ltd. Georgia
Wimm-Bill-Dann JSC Russia
Wimm-Bill-Dann Ukraine, PJSC Ukraine