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2026Q1 Review (Claude)

BALL | Earnings Review

Ball Corporation | 2026 Q1 reported May 5, 2026 BMO | Analysis date: May 5, 2026 | Daloopa company_id 289
Revenue Beat
+5.0%
$3.60B vs $3.43B Street; +16% YoY (largest in series); 4-of-4 L4Q rev beats post-Aerospace divestiture
Comparable EPS
$0.94 (+9.3% beat)
vs $0.86 Street (+$0.08); +24% YoY (largest Q1 jump in series); 8 of 9 quarters beats / 1 in-line / 0 misses; GAAP $0.77
EMEA Acceleration
+23% rev / +40% OpE YoY
EMEA strongest accelerator; FY25 OpE +19%; FY25 volumes +5.5%; lowest profit-per-can = most margin runway
FY26 Guide
REAFFIRMED 10%+ EPS growth
FCF >$900M; $800M total capital return ($600M buyback); 2.7x net leverage; only delta vs Feb: +$15M FX corp cost
Clean double-beat with reaffirmed FY26 algorithm; quality-of-growth bifurcation worth watching. Revenue $3.60B beat $3.43B Street by +5.0% (+16% YoY — largest YoY % in 9-quarter series); Comparable EPS $0.94 beat $0.86 by +$0.08 / +9.3% (+24% YoY — largest Q1 jump in series); GAAP EPS $0.77; net earnings $205M (+15% YoY). 9-quarter pattern: 8 beats, 1 in-line, 0 misses on EPS; 4-of-4 L4Q revenue beats post-Aerospace divestiture. Driver: cost discipline + 2x+ operating leverage, not volume — global volumes only +1% in Q1 with 10% operating-earnings growth. Segment scorecard: EMEA strongest accelerator (+23% sales, +40% OpE YoY; FY25 +19%); NCA hit a quarterly high (+21% sales YoY) capacity-constrained; SA weakest (-3% OpE YoY, soft spot, but April'26 +20% YoY rebound erased Q1 declines). Guidance: REAFFIRMED FY26 algorithm: 10%+ comparable diluted EPS growth, FCF >$900M, $800M total capital return ($600M+ buyback), 2.7x net leverage. Only modeling delta vs Feb: corporate undistributed costs $160M → $175M (FX). Q1'26 +22% EPS, +10% OpE on +1% volume suggests the 10% floor is conservative vs ~$4.05 consensus. Quality-of-growth caveat (Task 4): Volume contribution to sales collapsed from $227M tailwind in Q4'25 to just $33M in Q1'26 (~85% drop) — most of Q1 revenue growth is now price/mix and aluminum pass-through, not units. NCA volume contribution halved (+$76M → +$42M); EMEA dropped (+$48M → +$32M). 2H'26 revenue line at risk if volumes don't reaccelerate; April +MSD enterprise-wide volumes are reassuring. Strategic backdrop: NA capacity-constrained until Millersburg ramps in 2027 ($35M H2-loaded startup costs already in guide); 2027 >90% contracted, balance-of-decade >50%; potential second NC East Coast plant tied to one strategic customer LTA = embedded option; Benepack acquisition (€184M, 80% stake, BE+HU) closed Feb'26 — flat 2026, ramping 2027; UAC Saudi Arabia divested. BBS $500M cost-out program ~75% delivered, completes by YE26 (1 year early). Section 232 April-2026 restructure ruled net-neutral-to-slight-positive (filled cans NOT added to derivatives list). Watch items: (1) volume re-acceleration into Q2 (April already +MSD enterprise-wide, SA +20%); (2) EMEA margin runway (lowest profit-per-can; "most explicit margin runway" per CFO Rabbitt — note Fisher Q2'25 said "wouldn't expect EMEA margins to improve" = mid-severity contradiction post CEO transition); (3) Millersburg + East Coast NC plant capacity unlock for 2027; (4) capital return cadence ($800M FY26 vs $1.54B FY25 — deleveraging year); (5) aluminum can substrate share (BALL: "the can is winning in every region" — 2025 US cans +2% while all other substrates declined >2%). Read: high-quality earnings franchise compounding into 2027 capacity story; near-term beat-and-raise dynamics in place; key risk is volume air-pocket in 2H if April momentum fades. Stock unchanged premarket despite beat reflects post-runup positioning, not fundamentals.
Key Metrics Trends
Metric Q1 2024 Q2 2024 Q3 2024 Q4 2024 Q1 2025 Q2 2025 Q3 2025 Q4 2025 Q1 2026
Bev NCA net sales $1.4B $1.5B $1.5B $1.3B $1.5B $1.6B $1.6B $1.6B $1.8B
Bev NCA net sales YoY % - - - - +4.3% +9.8% +12.5% +21.8% +21.4%
Bev EMEA net sales $810M $880M $950M $826M $903M $1.1B $1.1B $971M $1.1B
Bev EMEA net sales YoY % - - - - +11.5% +19.3% +11.5% +17.6% +23.0%
Bev SA net sales $482M $422M $484M $563M $544M $477M $508M $633M $585M
Bev SA net sales YoY % - - - - +12.9% +13.0% +5.0% +12.4% +7.5%
Total net sales $2.9B $3.0B $3.1B $2.9B $3.1B $3.3B $3.4B $3.3B $3.6B
Total net sales YoY % - - - - +7.8% +12.8% +9.6% +16.2% +16.3%
Bev NCA Comp Op Earnings $192M $210M $203M $142M $195M $208M $210M $159M $205M
Bev NCA Comp Op Earnings YoY % - - - - +1.6% -1.0% +3.4% +12.0% +5.1%
Bev EMEA Comp Op Earnings $85M $113M $128M $90M $96M $129M $147M $123M $134M
Bev EMEA Comp Op Earnings YoY % - - - - +12.9% +14.2% +14.8% +36.7% +39.6%
Bev SA Comp Op Earnings $55M $37M $78M $126M $69M $51M $80M $127M $67M
Bev SA Comp Op Earnings YoY % - - - - +25.5% +37.8% +2.6% +0.8% -2.9%
Comparable Diluted EPS $0.68 $0.74 $0.91 $0.84 $0.76 $0.90 $1.02 $0.91 $0.94
Comparable Diluted EPS YoY % - - - - +11.8% +21.6% +12.1% +8.3% +23.7%
GAAP Diluted EPS (Q1'24 incl Aero gain) $11.61 $0.51 $0.65 $-0.11 $0.63 $0.76 $1.18 $0.75 $0.77
GAAP Diluted EPS (Q1'24 incl Aero gain) YoY % - - - - -94.6% +49.0% +81.5% -781.8% +22.2%
_Trajectory: ACCELERATING across all 3 reportable segments — but quality-of-growth bifurcating. Total revenue: post-Aerospace trough $11,795M (FY24) rebounded to $13,161M (FY25); Q1'26 $3,603M is +25.4% vs Q1'24 / +16.3% vs Q1'25 — clear sequential acceleration. Bev NCA: Q1'26 net sales $1,776M the highest quarterly print in the series; OpE $205M; volume growth turned firmly positive (FY25 +4.8% after FY23 -6.9%). Bev EMEA: strongest accelerator — sales $1,111M Q1'26 vs $903M Q1'25 (+23%); FY25 OpE $495M up 19% over FY24; FY25 volumes +5.5%. Bev SA: rebounded — FY25 sales $2,162M +11% over FY24; Q1'26 sales +7.5% YoY but OpE $67M decelerated vs $69M Q1'25 (lone soft spot). Comparable EPS: stair-step higher — $2.90 (FY23) → $3.17 (FY24) → $3.57 (FY25); Q1'26 $0.94 vs $0.76 Q1'25 = +24% YoY, largest Q1 YoY jump in series. QUALITY CAVEAT: consolidated volume contribution to sales collapsed from $227M tailwind in Q4'25 to just $33M in Q1'26 (~85% drop) — most Q1'26 revenue growth is price/mix + aluminum pass-through, not units. NCA volume contribution halved; EMEA dropped. April +MSD enterprise-wide volumes + SA +20% rebound resolves the Q1 inventory air-pocket. Verdict: post-Aerospace lean franchise compounding double-digit EPS into the 2027 NA capacity unlock._

Beat/Miss

Guidance

Catalysts

Street Q&A

Contradictions

Read-Throughs

This Quarter vs Consensus
MetricConsensusActualVarianceRead
Revenue$3.43B$3.60B+$170M / +5.0%Beat — largest in 9Q
Reported Revenue YoY+16.3%Largest in series
Comparable EPS$0.86$0.94+$0.08 / +9.3%Beat — largest in 7Q
GAAP Diluted EPS$0.77+22% YoYClean post-Aerospace
Bev EMEA OpE$134M+40% YoYStrongest segment
Bev NCA OpE$205M+5% YoYCapacity-constrained
Bev SA OpE$67M-3% YoYSoft spot — April rebound
Global volume+2-3%+1%LightQuality of growth question
April'26 enterprise volumes+MSD%StrongReassuring on Q2
April'26 SA volumesRecovery+20% YoYBig reboundQ1 deficit erased
L4Q EPS beat rate3 beats + 1 in-line = 100% no-missConsistent
L8Q EPS beat rate7 beats + 1 in-line = 100% no-missConsistent
9-Q (incl Q1'24) record8 beats + 1 in-line + 0 missesNever missed
Pattern: Persistent never-miss EPS franchise; revenue beats accelerated post-Aerospace divestiture. 9-quarter window: 8 EPS beats, 1 in-line, ZERO misses. Revenue: 4-of-4 L4Q beats averaging ~+5% (clean from Q1'25 post-Aerospace divestiture). Q1'26 EPS beat of +9.3% / +$0.08 is the largest in 7 quarters. Beat driven by cost discipline / profit-per-can, NOT volume — only +1% global volume with 10% OpE growth and 2x+ operating leverage. SA was the soft spot (mid-single-digit decline) but April'26 +20% YoY erased Q1 declines. Segment reporting change this quarter (India/Myanmar moved to EMEA; UAC Saudi divestiture rolled in retroactively) likely contributed to Street under-modeling. Aerospace divestiture lap fully clean (Q1'24 GAAP EPS $11.61 included divestiture gain — disregard for run-rate). Mgmt's variance commentary: "Operational execution, cost discipline, and capital allocation" — formulaic energy/freight pass-through; immediate aluminum pass-through; Section 232 net-neutral; capital return contributing to per-share leverage.
Guidance Deep Dive
MetricPrior (Feb'26 / Q4'25)New (May'26)ΔRead
FY26 Comparable EPS Growth10%+10%+ REAFFIRMEDMaintainedConservative vs $4.05 consensus
FY26 FCF>$900M>$900MMaintained
FY26 Total Capital Return$800M$800MMaintainedStep down from $1.54B FY25 (deleveraging year)
FY26 Buyback$600M+$600M+Maintained
FY26 Net Leverage2.7x2.7xMaintainedGliding to 2.5x
FY26 Corporate Undistributed Costs$160M$175M (+$15M FX)+$15MOnly modeling delta vs Feb
Millersburg + ends-domestication startup$35M H2-weighted (mostly Q3)In guideTransitory drag
NA Volume FY261-3%Bottom end of 1-3% (capacity-constrained)Capped2027 is the NA story
EMEA Volume FY263-5%Above 3-5% range (2x leverage)Above rangeStrongest accelerator
SA Volume FY26 LT range4-6%4-6% (April +20% erases Q1 deficit)On trackConfirmed
Section 232 (aluminum tariffs)Pass-through riskNet-neutral to slight positive (April'26 ruling)Resolved favorablyDe-risk
BBS $500M cost-out programActive~75% delivered; completes YE26 (1 yr early)AheadOperational tailwind
Tone: confident reaffirmation; mgmt notably consistent post Fisher → Lewis CEO transition. 10% EPS algorithm reaffirmed for FY26. Capital allocation pace is well-telegraphed ($800M FY26 vs $1.54B FY25 — deleveraging year). Q1 +22% EPS / +10% OpE on +1% volume suggests 10% floor is conservative vs ~$4.05 consensus. Risk caveats: (1) NA capacity-constrained until Millersburg ramps in 2027 — deliberate share loss until then; (2) EMEA Benepack absorbed at ~flat OpE contribution in 2026 (similar to Florida Can ramp profile), 2027 earnings ramp; (3) $35M H2-weighted Millersburg+ends-domestication startup drag (already in guide); (4) SA volume recovery from Q1 inventory/weather (April +20% rebound), need 4-6% LT range to hold; (5) Section 232 April-2026 restructure ruled net-neutral (filled cans NOT added to derivatives list); (6) Mid-severity contradiction noted on EMEA margin runway: Fisher Q2'25 "wouldn't expect EMEA margins to improve" vs Rabbitt Q1'26 "EMEA has the most runway to improve profit" — direct disagreement post CEO transition; (7) NA 2026 volume framing reset (Fisher Q3'25 "in line with or ahead of market" → Lewis Q4'25/Q1'26 "bottom end of 1-3%, capacity-constrained" = deliberate share loss until Millersburg). Watch: April momentum durability into Q2 print; Millersburg ramp; potential NC East Coast plant tied to strategic customer LTA = embedded option.
Upcoming Catalysts
#CatalystTimingWhat to WatchRead
1NA capacity unlock — Millersburg ramp + East Coast (NC) optionalityQ3'26 startup → 2027 ramp$35M FY26 startup/ends-tariff costs H2-loaded and transitory; sets up sharp NA op-leverage acceleration in 2027; second NC plant tied to strategic-customer LTA is embedded option2027 is the NA story
2EMEA inflection — Benepack + structural margin runwayQ1'26 → 2027 rampQ1 EMEA OpE +20%; FY26 guide above 3-5% range with 2x leverage; Benepack (€184M, 80% stake, BE+HU) closed Feb'26, ~flat 2026, 2027 earnings ramp; lowest profit-per-can = most explicit margin runwayStrongest accelerator
3Capital return + EVA-driven compoundingThroughout FY26$800M total return ($600M+ buyback) on top of $1.54B in FY25; share count -16% over 2 years; FCF >$900M; leverage gliding to 2.5xMechanically delivers 10%+ EPS even capacity-constrained
4April'26 enterprise-wide volume rebound durabilityQ2'26 printApril +MSD enterprise; SA +20% YoY erasing Q1 deficit; signals 2H'26 volume reaccelerationCritical for quality-of-growth narrative
5Section 232 / aluminum tariff resolutionResolved April'26Net-neutral to slight-positive (filled cans NOT on derivatives list); MWP spike supports US aluminum producersDe-risked
6BBS $500M cost-out completionYE'26~75% delivered; completes 1 year earlyOperational tailwind
7Energy drinks + RTD growth (NA category outperformer)Ongoing FY26MNST/CELH explicitly called out as NA outperformers; planned NC East Coast plant for one strategic customerSustained category growth signal
8Aluminum can substrate share gain vs PET/glassOngoingBALL: "the can is winning in every region"; 2025 US cans +2% while all other substrates declined >2%; EU still has long substrate-share runwayStructural tailwind
9Brazil consumer recovery durabilityQ2-Q3'26April +20% YoY rebound; Q1 was inventory/weather, not demand; SA 4-6% LT range achievedConfirmed
10Contract book — 2027 >90% / balance-of-decade >50%Multi-yearLocked-in volume/pricing visibility deeper than peersVisibility advantage
11M&A optionality — Benepack integration + NC East Coast plantFY26-FY28Benepack absorbed flat 2026, ramping 2027; NC plant LTA-tiedEmbedded options
12Q4'26 ABF / capital return refreshQ4'26Possible $1B+ FY27 capital return as leverage reaches 2.5xForward look
Street Q&A
#Analyst (Firm)TopicMgmt ResponseQuality
1Mike Roxland (Truist)Volume cadence — Q1 SA weakness, EMEA Benepack/UACApril enterprise +MSD; SA +20% YoY rebound erasing Q1 inventory-driven decline; Benepack flat OpE 2026, ramps 2027Well Answered
2Ghansham Panjabi (Baird)Aluminum tariffs / Section 232 / pass-throughImmediate aluminum pass-through; formulaic energy/freight pass-through; Section 232 April'26 restructure de minimis to slightly positive (filled cans NOT on derivatives list)Well Answered
3George Staphos (BofA)Capacity, contracts, capital deploymentSold out 2026; 2027 >90% contracted; balance-of-decade >50%; Millersburg $35M startup costs mostly Q3; potential NC East Coast plant late decade tied to strategic customer LTAWell Answered
4Anthony Pettinari (Citi)EMEA margin trajectoryLewis: EMEA has most runway to improve profit; lowest profit-per-can; 2x op leverage; Benepack absorbed at ~flat OpE 2026 then rampsWell Answered (mid-severity contradiction with Fisher Q2'25 "wouldn't expect margins to improve")
5Phil Ng (Jefferies)NA volume / Millersburg rampBottom end of 1-3% NA volume in 2026, capacity-constrained; Millersburg ramps 2027; deliberate share loss until thenWell Answered
6Mike Leithead (Barclays)Capital return pace / leverage$800M FY26 (deleveraging year vs $1.54B FY25); buyback $600M+; leverage gliding to 2.5x; FCF >$900MWell Answered
7Gabe Hajde (Wells Fargo)South America cadenceApril +20% rebound erases Q1 decline; LT 4-6% range confirmed; Q1 was inventory/weather not demandWell Answered
8Edlain Rodriguez (Mizuho)Inflation by regionMostly formulaic pass-through; energy/freight some lag; aluminum immediatePartial
9VariousContract book duration / pricing2027 >90%, balance-of-decade >50% — visibility deeper than peersWell Answered
10Roger Spitz (BNP)Energy drink + RTD growthEnergy + non-alc explicitly called out as NA outperformers; planned NC East Coast plant for one strategic customerWell Answered
11VariousSection 232 / Midwest PremiumMWP spiked for all aluminum industry; net positive for US aluminum producers; April changes de minimis for filled imports, slightly positiveWell Answered
12VariousBase pricing opportunityLimited near-term; price/mix already in algorithmPartial
13VariousBuyback pace not pressedConfirmed $600M+ FY26 baselineUnderweighted by Street
Contradictions
#TopicSeverityStatement AStatement BWhy it's a tension
1EMEA margin runway — direct CEO transition disagreementMEDIUMFisher (Q2'25): "I wouldn't expect margins to improve" in EuropeRabbitt (Q1'26): EMEA "has the most runway to improve profit"Direct disagreement on a key earnings driver post Fisher → Lewis CEO transition. EMEA is the strongest 2026 accelerator (+40% OpE Q1) but the framing reset shows fresh management is more bullish than the prior CEO.
2NA 2026 volume framing resetMEDIUM-HIGHFisher (Q3'25): NA 2026 would be "in line with or ahead of market"Lewis (Q4'25 / Q1'26): "Bottom end of 1-3%, capacity-constrained" — deliberate share loss until Millersburg ramps in 2027Reset to deliberate share loss vs prior "in line with or ahead of market." Reflects honest acknowledgment of capacity constraint but is a narrative walk-back.
3SA 2025 guide driftLOWEarlier 2025: "Above 4-6%" rangeWithin one quarter: "Within 4-6%"Drift from above-range to within-range; minor tightening
4SA 2026 "low end" qualifier softenedLOWEarlier framing implied low-end of rangeQ1'26 Q&A softened despite Q1 volume decline (April rebound rationalized)Framing softened post-soft Q1; April +20% rebound supports the softer framing but timing is convenient
5EMEA prepared remarks vs Q&A framingLOWQ1'26 prepared remarks framing strongQ&A questioning softened the runway commentaryStyle/tone variation, not substance
6Tariff impact tone shiftLOWEarlier: "25-30% pass-through"Q1'26: "De minimis / slightly positive"Different events technically (Section 232 vs broader tariff regime); framing has shifted favorably as April'26 ruling crystalized
Indirect Read-Throughs
NameRelationshipWhat BALL signaledRead-through
Monster Beverage (MNST)Customer / energy drinksEnergy drinks explicitly called out as NA outperformer; planned NC East Coast plant for one strategic customer signals sustained energy category growthPOSITIVE — sustained energy demand
Celsius Holdings (CELH)Customer / energy drinksSame — energy growth signalPOSITIVE
Coca-Cola (KO)Major customerApril enterprise +MSD; non-alc category outperformer in NAPOSITIVE
PepsiCo (PEP)Major customerSame — non-alc strengthPOSITIVE
Keurig Dr Pepper (KDP)CustomerNon-alc acceleratingPOSITIVE
Constellation Brands (STZ)Customer / hard seltzer + RTDRTD category strengthPOSITIVE
AB InBev (BUD) / HeinekenCustomers / beerMCC stake bought back by ABI = non-event; beer category mixedNEUTRAL
Alcoa (AA)Aluminum supplierSection 232 + Midwest Premium spike = net positive for US aluminum producersPOSITIVE
Century Aluminum (CENX)Aluminum supplierSame — MWP spike + domestication of ends = incremental US demandPOSITIVE
Kaiser Aluminum (KALU)Aluminum supplierSamePOSITIVE
Norsk Hydro (NHY.OL)Aluminum supplierSame — global aluminum demandPOSITIVE
Crown Holdings (CCK)Direct competitorBALL "in line with market" NA/EMEA; underperformed peers in SA Q1 due to inventory; April reboundNEUTRAL — share dynamics
Ardagh Metal Packaging (AMBP)Direct competitorSame — comparable dynamicsNEUTRAL
O-I Glass (OI)Substrate competitor (glass)BALL: "the can is winning in every region"; 2025 US cans +2% while glass declinedNEGATIVE — substrate shift
Berry Global (BERY)Substrate competitor (PET/plastic)Same — substrate shift to aluminum durableNEGATIVE
Amcor (AMCR)Plastics packagingSubstrate shift narrativeNEGATIVE
Sealed Air (SEE)Packaging adjacentNEUTRAL
Boeing / RTXFormer Aerospace customerAerospace divested Feb 2024 — BALL is now pure-play packagingN/A
Benepack (acquired Feb'26)M&A€184M, 80% stake, Belgium + Hungary; flat 2026, 2027 earnings rampStrategic asset
UAC Saudi Arabia (divested)M&ASold; segment reporting reflects retroactivelyCleanup

Data sourced from Daloopa. Document search is currently in beta; transcript and filing snippets may vary.