v3.26.1
Business Segment Information
3 Months Ended
Mar. 31, 2026
Business Segment Information  
Business Segment Information

3.     Business Segment Information

Ball’s operations are organized and reviewed by management along its product lines and geographical areas and presented in the three reportable segments outlined below. During the first quarter of 2026, the company implemented changes to its internal reporting structure to align with segment leadership and how the business is managed by the chief operating decision maker (CODM). As a result, the company’s plants in the beverage packaging, other non-reportable segment are now included in the beverage packaging, EMEA segment. In addition, the company made changes to its measure of profitability, comparable segment operating earnings, which better aligns to how the CODM assesses segment performance and resource allocation. The changes are captured in the reconciling items table below. The company’s segment results and disclosures for the three months ended March 31, 2025, have been retrospectively recast to conform to current year presentation.

Beverage packaging, North and Central America: Consists of operations in the U.S., Canada and Mexico that manufacture and sell aluminum beverage containers throughout those countries.

Beverage packaging, EMEA: Consists of operations in numerous countries throughout Europe, as well as Egypt, Turkey, India and Myanmar, that manufacture and sell aluminum beverage containers throughout those countries.

Beverage packaging, South America: Consists of operations in Brazil, Argentina, Paraguay and Chile that manufacture and sell aluminum beverage containers throughout most of South America.

As presented in the tables below, Other consists of a non-reportable operating segment that manufactures and sells extruded aluminum aerosol containers and recloseable aluminum bottles across multiple consumer categories as well as aluminum slugs (personal & home care or PHC) throughout North America, South America and Europe; undistributed corporate expenses; and intercompany eliminations and other business activities.

In January 2026, the company acquired an 80 percent capital share of Benepack’s European beverage can manufacturing business from ORG Technology Co. Ltd. (ORG). ORG will retain a 20 percent ownership interest in the business. The business includes two manufacturing facilities, one in Belgium and one in Hungary, and is included in Ball’s beverage packaging, EMEA, segment.

On August 27, 2025, the company sold 41 percent of its 51 percent ownership interest in Ball United Arab Can Manufacturing Company, which resulted in Ball deconsolidating the business and retaining a 10 percent ownership interest. The financial results of the Saudi Arabian business, are now presented in beverage packaging, EMEA in the tables below through the date of the transaction.

On March 21, 2025, Ball closed on a transaction for its aluminum cups business, which resulted in Ball deconsolidating the business. The financial results of the aluminum cups business are presented in Other in the tables below through the date of the transaction. See Note 4 for further details on the Benepack acquisition, Saudi Arabia and aluminum cups businesses.

The accounting policies of the segments are the same as those used in the consolidated financial statements, as discussed in Note 1. The company also has investments in operations in Guatemala, Panama, the U.S., Vietnam and Saudi Arabia that are accounted for under the equity method of accounting and, accordingly, those results are not included in segment sales or earnings.

Ron Lewis, Chief Executive Officer, is the company’s chief operating decision maker (CODM). For each reportable segment, the CODM uses comparable segment operating earnings to analyze profitability compared to internal forecasts and comparative prior periods. These analyses allow the CODM to have constructive dialogue with other company leaders on how to improve company performance.

Summary of Business by Segment

Three Months Ended March 31,

($ in millions)

  ​ ​ ​

2026

  ​ ​ ​

2025

Net sales

Beverage packaging, North and Central America

$

1,776

$

1,463

Beverage packaging, EMEA

1,111

958

Beverage packaging, South America

585

544

Reportable segment sales

3,472

2,965

Other

131

132

Net sales

$

3,603

$

3,097

Comparable segment operating earnings (a)

Beverage packaging, North and Central America

$

205

$

200

Beverage packaging, EMEA

134

111

Beverage packaging, South America

67

67

Reportable segment comparable operating earnings

406

378

Other (b)

(19)

(26)

Reconciling items, net

(129)

(123)

Earnings before taxes

258

229

Reconciling items:

Business consolidation and other activities

(11)

(13)

Factoring fee expense (c)

(10)

(10)

FX gain (loss) (c)

19

7

Intangible amortization

(37)

(36)

Interest expense

(78)

(70)

Interest income

10

7

Stock-based compensation expense (c)

(6)

(8)

Unrealized gain (loss) on equity-linked notes (c)

(14)

Other, net (c)

(2)

Reconciling items, net

$

(129)

$

(123)

(a)The difference between reportable segment net sales and comparable operating earnings is comprised of other segment items. Other segment items include cost of sales, depreciation, and selling, general and administrative, adjusted for other items, identified in (c) below. The CODM does not receive or use these amounts at the reportable segment level. However, the CODM is provided these amounts at a consolidated level to manage operations.
(b)Includes undistributed corporate expenses, net, of $38 million and $43 million for the three months ended March 31, 2026, and 2025, respectively.
(c)During the first quarter of 2026, the company changed its measure of comparable segment operating earnings, to exclude these amounts, as well as interest income and total amortization.

Three Months Ended March 31,

($ in millions)

  ​ ​ ​

2026

  ​ ​ ​

2025

Depreciation and amortization

Beverage packaging, North and Central America

$

55

$

56

Beverage packaging, EMEA

56

49

Beverage packaging, South America

37

36

Reportable segment depreciation and amortization

148

141

Other

11

9

Depreciation and amortization

$

159

$

150

The company does not disclose total assets by segment as it is not provided to the CODM.