BALL · 8-K · 20260804PR090074

Operating Expense Trends

BALL Corp · 2026-08-04 · Importance 35 · Surprise 22 · From source text

Selling, general and administrative expense increased 19.0% year over year to $163 million in the second quarter from $137 million, and increased 9.4% to $313 million for the first six months. Six-month depreciation and amortization increased 6.2% to $324 million from $305 million. Undistributed corporate expenses increased to $45 million in the second quarter from $30 million and to $83 million year to date from $73 million. Second-quarter business consolidation and other activities expense increased to $22 million from $12 million, including tariff contingencies and facility-closure costs.

Key facts

Cost of sales (excluding depreciation and amortization) for three months ended June 30, 2026: $(3,300) million vs. $(2,690) million in 2025. source
Reconciling items, net for the three months ended June 30, 2026: $155 million and for the three months ended June 30, 2025: $134 million. source
The company made changes to its measure of profitability, Comparable Operating Earnings, during the first quarter of 2026 to exclude interest income, total amortization expense, factoring fee expense, foreign exchange gain (loss), stock-based compensation expense, unrealized gain (loss) from equity-linked notes and other items. source
Depreciation and amortization for three months ended June 30, 2026: $(165) million vs. $(155) million in 2025. source
Business consolidation and other activities for the three months ended June 30, 2026: $(22) million and for the six months ended June 30, 2026: $(33) million (as reconciling items). source
Selling, general and administrative expense for three months ended June 30, 2026: $(163) million vs. $(137) million in 2025. source
Second quarter results reflect higher year-over-year undistributed corporate expenses. source
Factoring fee expense included in reconciling items for twelve months ended December 31, 2025: $38 million and for six months ended June 30, 2026: $20 million. source

Impact estimates

metric	direction	stage	expected	basis
operating_income	negative	realized	-15.3%	Cost of sales (excluding depreciation and amortization) for three months ended June 30, 2026: $(3,300) million vs. $(2,690) million in 2025.