KO · 10-Q · 2026Q4 · Full report

Receivables Factoring Activity

COCA COLA CO · 2026-10-28 · Importance 23 · Surprise 22

Coca-Cola sold $10.629 billion of trade accounts receivable through its factoring program during the nine months ended October 2, 2026, down from $11.822 billion in the comparable 2025 period, a decrease of about 10.1%. Factoring costs were $41 million in 2026 versus $49 million in 2025. The company receives cash from financial institutions and records it in operating activities; it collects customer payments on factored receivables and remits them to the institutions.

Key facts

• Coca-Cola sold $10,629 million of trade accounts receivables through its factoring program in the nine months ended October 2, 2026, versus $11,822 million in the nine months ended September 26, 2025. source
• Other income (loss)—net was a loss of $237 million for the three months ended September 26, 2025, including a $393 million charge related to Nigeria operations held for sale and $13 million in factoring-program costs. source
• The Company's trade accounts receivable factoring program incurred $14 million of costs in the three months ended October 2, 2026. source
• For the nine months ended October 2, 2026, Coca-Cola recorded $41 million of costs related to its trade accounts receivable factoring program. source
• Coca-Cola's factoring costs were $41 million for the nine months ended October 2, 2026 and $49 million for the nine months ended September 26, 2025; cash received is reflected in operating activities. source