The article examines the value of PepsiCo using two methods: discounted free cash flow and adjusted present value. It explains why valuing a company is important and how it impacts investors and managers. By forecasting sales revenue for the next five years and calculating free cash flow, the researchers found that PepsiCo's value is higher than its market value. This is because sales revenue is expected to keep growing, and other income sources were not considered. The analysis suggests that managers should focus on the company's financial structure, business environment, and expanding market share to attract more customers for sustained sales growth.