below is the financial statement for PepsiCo:

I need In 50-100 words to provide an overview of the analysis for both the income statement and balance sheet below.

Financial Statements projected income statement and balance sheet

Income Statement			12/31/2022	12/25/2021		Percent Change
Revenue (Sales)			$86,392	$79,474		-8%
Cost of Goods Sold			40,576	37,075		-9%
Gross Profit			45,816	42,399		-7%
Operating Expenses			34,459	31,237		-9%
EBIT (Operating Income)			11,357	11,162		-2%
Interest Expense			939	1,863		98%
EBT			10,418	9,299		-11%
Tax			1,727	2,142	NA	NA
Non-Recurring Events			3,166	0	NA	NA
Net Income			11,857	7,157	NA	NA
Balance Sheet			12/31/2022	12/25/2021		Percent Change
Assets
Cash and Short Term Investments			$5,348	$5,988		12%
Accounts Receivable			8,192	7,172		-12%
Inventory			5,222	4,347		-17%
Other Current Assets			3,171	4,668		47%
Total Current Assets			21,933	22,175		1%
Property Plant & Equipment			24,291	22,407		-8%
Goodwill			18,202	18,381		1%
Intangibles			15,586	18,665		20%
Other Long-Term Assets			5,292	4,481		-15%
Total Assets			85,304	86,109		1%
Liabilities
Accounts Payable			10,732	9,834		-8%
Other Current Liabilities			12,639	12,078		-4%
Total Current Liabilities			23,371	21,912		-6%
Long-Term Debt			35,657	36,026		1%
Other Long-Term Liabilities			8,339	9,154		10%
Total Liabilities			67,367	67,092		0%
Equity
Common Stock			23	23		0%
Retained Earnings			67,800	65,165		-4%
Treasury Stock			39,506	38,248	NA	NA
Paid in Capital & Other			4,134	4,001		-3%
Total Equity			111,463	107,437		-4%
Total Liabilities and Equity			178,830	174,529		-2%