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Coca-Cola Posts $960M Impairment on BodyArmor Trademark

The Coca-Cola Company posted a sharp trademark impairment tied to BodyArmor in the three months ended December 31, 2025, taking a $960 million charge after lower operating results and weaker future expectations forced a fresh valuation review.

The company said the fair value of the BodyArmor sports performance and hydration trademark fell below carrying value. The revised outlook reflected slower projected long-term category growth, a more intense competitive backdrop, and more focused innovation and international rollout plans. After the charge, the trademark’s remaining carrying value was $2.440 billion. As of July 3, 2026, management said fair value was approximately equal to carrying value.

Coca-Cola warned that if near-term results for the trademark miss revised projections, or if macroeconomic conditions push discount rates higher without a corresponding lift in operating results, another impairment charge is likely.

The company also disclosed a ransomware event at fairlife operations in the U.S., part of the North America segment. The incident involved unauthorized access to a portion of fairlife’s systems and the taking of certain data, and it temporarily suspended production. Coca-Cola said a majority of production has resumed and that, based on information available and its investigation to date, the event has not had, and is not reasonably likely to have, a material impact on financial condition or results of operations.

On volume, Coca-Cola reported worldwide unit case growth of 5% in the three months ended July 3, 2026 and 4% in the six months ended July 3, 2026. Concentrate sales volume rose 4% in the quarter and 6% year to date.

By region, unit case volume in the quarter rose 4% in EMEA, 3% in Latin America, 3% in North America and 8% in Asia Pacific. Concentrate sales volume increased 1% in EMEA, 1% in Latin America, 3% in North America and 10% in Asia Pacific. For the six-month period, unit case volume rose 3% in EMEA, 2% in Latin America, 3% in North America and 6% in Asia Pacific, while concentrate sales volume increased 3%, 4%, 7% and 10%, respectively.

The company said its May 2025 refranchising of bottling operations in parts of India was included as a structural change in its revenue analysis for the three* and six-month periods ended July 3, 2026. Its October 2025 sale of finished product operations in Nigeria was treated as a divestiture in EMEA for the same periods.

Coca-Cola reiterated that second and third calendar quarters usually generate the highest ready-to-drink beverage sales, and that weather can affect beverage demand. It also said global trade dynamics can influence costs for the company, its bottlers and customers. As a result of these announcements, the company's shares have moved 0.7% on the market, and are now trading at a price of $88.885. If you want to know more, read the company's complete 10-Q report here.

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