Financial Trends -- 6/10

Margin-and-cash-flow improvement story on a flat-to-declining reported top line. Normalized EBITDA margin expanded ~230bps off 2023 trough. Underlying EPS compounding ~+6%. FCF stepped up sharply in 2024 and held. Share count slowly shrinking, gross debt coming down. But total volumes declined every quarter YoY (-2% to -4%) -- 100% of organic revenue growth is price/mix, not units. Weight: 25%
FY2025 Revenue
Flat
Organic +6% | Price/mix driven
EBITDA Margin
+230bps
Off 2023 trough | Expanding
Volume YoY
-2 to -4%
8 straight quarters negative | Structural headwind
Underlying EPS
+6%
Compounding | Capital allocation helping
Quarterly Financial Summary
Reported revenue noisy due to FX; organic growth positive every quarter but volumes negative for 8 straight. Reported YoY zig-zags from +2.3% to -6.3% to +4.8% are FX/hyperinflation translation, not underlying demand. Organic revenue contribution was positive every quarter but decelerated in 1H25 before re-firming into Q4. The entire top line is carried by price/mix and premiumization while total volumes declined every quarter (-0.7% to -3.9%). EBITDA margins expanded YoY in 7 of 8 comparable quarters, with only Q4 2025 showing slight compression (-16bps).
Quarter Revenue Rev YoY Vol YoY Gross Mgn EBITDA Mgn Underlying EPS uEPS YoY
2023Q1 $14,213M 54.1% 33.5% $0.65
2023Q2 $15,120M 53.6% 32.5% $0.72
2023Q3 $15,574M 53.9% 34.9% $0.86
2023Q4 $14,473M 53.9% 33.7% $0.82
2024Q1 $14,547M +2.3% -0.7% 54.3% 34.3% $0.75 +15.4%
2024Q2 $15,333M +1.4% -0.9% 55.9% 34.6% $0.90 +25.0%
2024Q3 $15,046M -3.4% -2.5% 55.6% 36.0% $0.98 +14.0%
2024Q4 $14,841M +2.5% -2.0% 55.2% 35.3% $0.88 +7.3%
2025Q1 $13,628M -6.3% -2.3% 55.6% 35.6% $0.81 +8.0%
2025Q2 $15,004M -2.1% -2.0% 56.3% 35.3% $0.98 +8.9%
2025Q3 $15,133M +0.6% -3.9% 56.4% 37.0% $0.99 +1.0%
2025Q4 $15,555M +4.8% -1.9% 55.4% 35.2% $0.95 +8.0%
Quarterly data from Daloopa (company_id 52567, ABI:BB). Revenue in USD millions. EBITDA margin = Normalized EBITDA / Revenue. FYE December 31.

Annual Financial Summary (FY2021--FY2025)
Margins expanding and FCF stepping up despite flat-to-declining reported revenue. Revenue peaked at $59,768M in 2024 and dipped -0.7% in 2025 (FX translation; organic growth was mid-single-digit). EBITDA margin expanded from the 33.6% trough in 2023 to 35.8% in 2025. FCF jumped +30% in 2024 ($8.6B to $11.2B) and held in 2025. Underlying EPS compounded at a 6.7% CAGR from 2021 to 2025, supported by accelerating buybacks and a declining share count. Gross debt fell from ~$80B to ~$73B over three years.
Metric 2021 2022 2023 2024 2025
Revenue ($M) $54,304 $57,786 $59,380 $59,768 $59,320
Rev YoY +6.4% +2.8% +0.7% -0.7%
Volume (k hls) 581,678 595,133 584,728 575,706 561,100
Gross Margin 57.5% 54.5% 53.9% 55.3% 55.9%
EBITDA Margin (Norm) 35.4% 34.3% 33.6% 35.1% 35.8%
EBIT Margin (Norm) 26.6% 25.6% 24.6% 25.9% 26.7%
Underlying EPS $2.88 $3.03 $3.05 $3.53 $3.73
FCF ($M) $9,159 $8,138 $8,627 $11,192 $11,227
FCF Margin 16.9% 14.1% 14.5% 18.7% 18.9%
Wtd Avg Shares (M) 2,007 2,013 2,016 2,003 1,984
Gross IB Debt ($M) $79,909 $78,150 $72,169 $73,013
Annual data from Daloopa (company_id 52567). FCF = Operating cash flow minus capex. FYE December 31. Revenue in USD millions.

Acceleration / Deceleration Analysis
Signal Detail Direction
Revenue Growth Reported: +6.4% (2022) to -0.7% (2025); organic mid-single-digit but decelerated in 1H25 Flat / Contracting
Total Volumes -0.7% to -3.9% over 8 quarters; 3 consecutive years of decline, worsening Worsening
EBITDA Margin 33.6% trough (2023) to 35.8% (2025); +230bps, expansion in 7 of 8 comparable quarters Expanding
Underlying EPS $2.88 (2021) to $3.73 (2025); 6.7% CAGR; positive YoY every quarter since Q1 2024 Compounding
Free Cash Flow $8.6B (2023) to $11.2B (2024-25); +30% step-up then held; FCF margin ~19% Stepped Up
Share Count 2,016M (2023) to 1,984M (2025); -1.6% off peak, accelerating buybacks ($6B program) Declining
Gross Debt ~$80B (2022) to ~$73B (2025); net debt/EBITDA 2.87x Deleveraging

Score Derivation
Factor Assessment Impact
Margin expansion EBITDA margin +230bps off 2023 trough to 35.8%; expansion in 4 of 5 regions Positive
EPS compounding Underlying EPS +5.7% in 2025; 6.7% CAGR since 2021; aided by buybacks Positive
FCF generation $11.2B FCF, ~19% margin; positive and growing over 5 years Positive
Volume decline 8 consecutive quarters of negative YoY volume (-0.7% to -3.9%); structural Negative
Revenue stagnation Reported revenue -0.7% in 2025; 100% of organic growth is price/mix, not units Negative
Penalty modifiers None apply: FCF positive/growing, share count declining, operating income rising, debt falling None
Final Score Strong profitability and cash generation, offset by stagnant top line and persistent volume declines 6/10
Data sourced from Daloopa (company_id 52567, ABI:BB). FYE December 31. All figures in USD millions unless noted.