The Coca-Cola Company

KO
Financial Analysis · Updated May 12, 2026 · Coverage 2026-Q2
Latest Q Revenue
$12.5B
Q1 2026 · +12% YoY
TTM ROIC
15.5%
FY2025 · NOPAT / Invested Capital (incl. goodwill) · WACC ~8% · Moat spread +7.5pp
Margin Profile
Gross 60.3%
Operating 24.4%
FCF 23.8%
FY2025
Net Debt
$30.0B
Cash $15.0B · Debt $45.0B · FY2025
Diluted Shares
4.29B
FY2025

Business Overview


ticker: KO step: 01 generated: 2026-05-12 source: quick-research

The Coca-Cola Company (KO) — Business Overview

Business Description

The Coca-Cola Company is the world's largest non-alcoholic beverage company by brand value and one of the most globally distributed consumer brands ever built. KO designs, markets, and owns the formulas for its beverage brands, then sells concentrate and syrup to a global network of ~225 independent bottling partners operating ~900 plants who produce, package, distribute, and merchandise the finished products. The company also owns and operates ~81 bottling locations directly for strategic markets and emerging-category products.

Revenue Model

  • Concentrate operations (~59% of revenue, FY2024): KO sells branded concentrates, syrups, and beverage bases to bottling partners worldwide. Gross margins on this asset-light segment are 60–80%.
  • Finished-product operations (~41%): Revenue from company-owned bottling territories and finished product sales (especially in emerging markets, Costa coffee, fairlife, BodyArmor, and select North America operations). Gross margins are lower at 30–40% but include direct consumer-facing brand presence.
  • License fees & royalties: Smaller line — typically from co-branded retail products and trademark licensing.
  • Strategic equity income: Earnings from minority stakes in major bottling partners (Coca-Cola Europacific Partners, Coca-Cola FEMSA, Coca-Cola HBC, etc.).

The asset-light franchise model is the structural margin driver: KO captures brand economics while bottlers absorb capital intensity (production lines, fleets, refrigeration coolers).

Products & Services

Sparkling soft drinks (~70% of unit case volume):

  • Coca-Cola, Diet Coke, Coca-Cola Zero Sugar (18 consecutive quarters of value share gains)
  • Sprite, Fanta, Schweppes, Fresca, Dr Pepper licenses (varies by region)

Hydration, sports & nutrition:

  • smartwater, Dasani, VitaminWater, Topo Chico
  • Powerade
  • BodyArmor (sports drink)

Juice, value-added dairy, plant-based:

  • Minute Maid, Simply, Innocent
  • fairlife (>$1B retail; new $650M Monroe County NY plant mid-decade)

Coffee & tea:

  • Costa Coffee (acquired 2019; expanding RTD presence)
  • Costa RTD, Georgia (Japan), Honest Tea, Gold Peak, fuze tea

Alcohol partnership ventures:

  • Topo Chico Hard Seltzer, Jack Daniel's & Coca-Cola RTD, Lemon-Dou (Japan)

Customer Base & Go-to-Market

  • Bottling partners (~225 globally): KO's direct customers. They buy concentrate, then sell finished beverages to retailers and consumers.
  • Retail & food-service end customers: Reached through bottlers — grocery, convenience, drug, mass, away-from-home (QSR, restaurants, hotels, stadiums, vending).
  • Strategic partnerships: Long-standing exclusivity deals with major QSR chains (McDonald's, Subway, Wendy's, Burger King) and stadium / venue contracts.
  • Geographic mix: Operates in 200+ countries. Roughly 30% North America, 18% Europe, 17% Latin America, 17% Asia Pacific, balance from emerging market regions and Bottling Investments.

No single bottler or retail customer represents material revenue concentration — the geographic and product diversification is one of the deepest in the consumer staples universe.

Competitive Position

KO is the largest non-alcoholic ready-to-drink beverage company globally, with ~$48B in revenue and one of the most enduring brand moats in business history. Moat sources: (1) brand equity — Coca-Cola is consistently ranked among the most valuable brands in the world, with near-universal cultural recognition, (2) global distribution scale — ~225 bottlers + ~900 plants + cooler placement at >30M retail outlets create a distribution moat competitors cannot replicate, (3) emerging market lead — KO is structurally ahead of PepsiCo and Nestlé in many high-growth emerging markets (India, Africa, LatAm), (4) portfolio breadth — "Total beverage" strategy spans every major non-alcohol category. Vs. PepsiCo: PepsiCo holds the larger total revenue position (53.3% vs. 27.4% nonalcoholic beverage market share by revenue) but most of that is the Frito-Lay/Quaker snack businesses; in pure beverages KO is the share leader and has gained share for 18 consecutive quarters. Key challenges: secular sugar/health pressures, GLP-1-driven consumption decline risk, plastic packaging regulation, and FX volatility (US-dollar reporting, global revenue base).

Key Facts

  • Founded: 1886
  • Headquarters: Atlanta, GA
  • Employees: ~70,000
  • Exchange: NYSE
  • Sector / Industry: Consumer Staples / Beverages – Non-Alcoholic
  • Market Cap: ~$320B (May 2026)
  • 60+ consecutive years of dividend increases (Dividend King)

Financial Snapshot


ticker: KO step: 04 generated: 2026-05-12 source: quick-research

The Coca-Cola Company (KO) — Financial Snapshot

Income Statement Summary

Metric FY2022 FY2023 FY2024 FY2025 YoY (25v24)
Revenue $43.0B $45.8B $47.1B $47.9B +1.9%
Organic Revenue Growth +16% +12% +12% +6% (mid-pt)
Non-GAAP Operating Margin ~28% ~28% 24.0% 24.4% +40 bps
Net Income $9.5B $10.7B $10.6B ~$13.1B +24%
EPS (diluted, GAAP) $2.19 $2.47 $2.46 $3.05 +24%
Comparable EPS (non-GAAP) $2.48 $2.69 $2.88 ~$3.05 +6%

Note: Reported revenue growth (~2%) materially lags organic growth (~6%) due to FX headwinds (~3–4%) and divestitures of refranchising businesses.

Cash Flow & Balance Sheet (FY2025)

Metric Value
Operating Cash Flow ~$13.5B
Capex ~$2.1B
Free Cash Flow (reported) $5.3B
Adjusted Free Cash Flow (ex. fairlife one-time contingent payment) ~$11.4B
Dividends Paid $8.8B
Cash & Investments ~$15B
Total Debt ~$45B

Capital Return

  • 63 consecutive years of dividend increases (one of the longest streaks in US equities — "Dividend King")
  • FY2025 dividend payout: $8.8B
  • Buybacks: ~$3B annually, modest relative to FCF — capital priority is dividend + bolt-on M&A
  • Dividend yield: ~2.8–2.9% (May 2026)

Key Ratios (approximate, May 2026)

  • P/E: ~24x | EV/EBITDA: ~21x | FCF Yield (adj): ~3.5%
  • Revenue Growth (organic): ~6% | Non-GAAP Operating Margin: ~24% | EBITDA Margin: ~32%
  • Capex / Revenue: ~4.5% (asset-light franchise model)

Volume / Mix Metrics

  • 18 consecutive quarters of value share gains in non-alcoholic ready-to-drink
  • Double-digit volume + value growth on Coca-Cola Zero Sugar
  • fairlife crossed $1B retail sales; $650M Monroe County NY plant coming mid-decade
  • Costa RTD coffee expanding retail footprint

Growth Profile

KO is a textbook through-cycle compounder. Organic revenue growth has compounded at 6%+ for several years (mid-single digits volume + low-single-digits price/mix), but reported growth is suppressed by chronic FX translation headwinds and a years-long refranchising of bottling operations (which converts high-revenue, low-margin bottling sales into lower-revenue, higher-margin concentrate sales). Operating margin compressed in 2024 due to refranchising mix and emerging-market price normalization, but has now stabilized and started expanding again (+40 bps in FY2025). The fairlife and Costa platforms are the principal growth engines beyond legacy sparkling.

Forward Estimates

2026 guidance: Organic revenue growth 4–5% with a ~1% FX tailwind and ~4% headwind from acquisitions/divestitures (net reported revenue roughly flat). Adjusted EPS growth 7–8%. FCF projected to rise to $12.2B (+7% from adjusted 2025), with operating cash flow ~$14.4B less ~$2.2B capex. Bull-side scenarios pencil in continued portfolio premiumization (smartwater, BodyArmor, fairlife) and emerging-market RTD coffee expansion. Bear-side scenarios bake in GLP-1 / health-mandate-driven sparkling decline, plastic-packaging regulation costs, and persistent FX volatility.

Deeper Financial Analysis

The fundamental tier adds 9 additional research dimensions for $KO.

Revenue Breakdown
Segment revenue, geographic mix, product-line contribution margins, and cohort dynamics.
Financial Trends
Quarter-over-quarter momentum, leading indicators, and inflection point analysis.
Balance Sheet
Debt structure, liquidity runway, dilution risk, and working capital dynamics.
Capital Allocation
Buyback cadence, M&A appetite, dividend policy, and reinvestment priorities.
Returns on Capital (ROIC)
Multi-year ROIC vs. WACC, marginal returns on reinvestment, sales-to-invested-capital efficiency, and moat spread.
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