KO · 10-Q · 2026Q4 · Full report
Other Income (Expense), Net
COCA COLA CO · 2026-10-28 · Importance 54 · Surprise 74 · In source text
Other income (loss)—net was a loss of $155 million in the three months ended October 2, 2026, compared with a $237 million loss a year earlier. The 2026 quarter included $194 million of non-service pension costs, including a $167 million settlement loss and $25 million in special termination benefits tied to a non-U.S. pension plan. It also included $29 million of foreign-exchange losses, $14 million of receivables-factoring costs, and a $37 million net gain on securities and $44 million of dividend income. The comparable 2025 quarter included a $393 million charge related to operations held for sale in Nigeria and $151 million of net securities gains.
Key facts
- For the nine months ended September 26, 2025, other income (loss) — net was income of $229 million, including a $331 million gain on the sale of part of Coca-Cola's ownership interest in CCEP, a $295 million securities gain, $127 million of dividend income, and a $102 million gain from refranchising bottling operations in certain territories in India. source
- Equity income was $1,641 million for the nine months ended October 2, 2026, up $85 million or 5% from $1,556 million. source
- During the three months ended October 2, 2026, the BodyArmor trademark impairment charge was $960 million; its remaining carrying value was $2,440 million. source
- As of October 2, 2026, the BodyArmor trademark's fair value approximated its carrying value; failure to achieve revised projections or a higher discount rate without offsetting operating-result growth could require an additional impairment charge. source
- Equity income was $653 million for the three months ended October 2, 2026, up $9 million or 1% from $644 million; the increase included more favorable investee results and currency effects, partly offset by significant investee charges and 2025 divestitures. source
- Other income (loss)—net was a loss of $155 million for the three months ended October 2, 2026; it included $194 million of non-service pension costs, including a $167 million settlement loss and $25 million in special termination benefits. source
- For the nine months ended October 2, 2026, other income (loss) — net included $196 million of non-service pension cost, including a $167 million settlement loss and $25 million of special termination benefits related to a non-U.S. pension plan. source
- For the nine months ended September 26, 2025, Coca-Cola recorded a $393 million charge related to certain operations held for sale in Nigeria, and impairment charges of $40 million for an equity method investee in Latin America and $25 million for a joint venture in Latin America. source
Impact estimates
| metric | direction | stage | expected | basis |
|---|---|---|---|---|
| operating_income | negative | realized | -7.2% | During the three months ended October 2, 2026, the BodyArmor trademark impairment charge was $960 million; its remaining carrying value… |
| assets | negative | realized | -0.9% | During the three months ended October 2, 2026, the BodyArmor trademark impairment charge was $960 million; its remaining carrying value… |
| net_income | positive | realized | +0.6% | Equity income was $1,641 million for the nine months ended October 2, 2026, up $85 million or 5% from $1,556 million. |