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PepsiCo Inc's quarterly common stock stayed the same from Sep. 2014 ($25 Mil) to Dec. 2014 ($25 Mil) and stayed the same from Dec. 2014 ($25 Mil) to Mar. 2015 ($25 Mil).
PepsiCo Inc's annual common stock declined from Dec. 2012 ($26 Mil) to Dec. 2013 ($25 Mil) but then stayed the same from Dec. 2013 ($25 Mil) to Dec. 2014 ($25 Mil).
Common stock is listed on the Balance Sheet at the par value of the total shares outstanding of a company.
The par value of common stocks is meaningless. It is usually set at an absurdly low number.
PepsiCo Inc Annual Data
PepsiCo Inc Quarterly Data