Press Release: AB InBev Reports First Quarter 2026 Results

Dow Jones05-05 17:23

Solid top- and bottom-line performance: Revenue up by 5.8%, Beer volume growth of 1.2% and a 20.8% Underlying EPS increase

BRUSSELS--(BUSINESS WIRE)--May 05, 2026-- 

Anheuser-Busch InBev (Brussel:ABI) (BMV:ANB) (JSE:ANH) $(BUD)$:

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Regulated information(1)

"Cheers to beer - the strength of the category and the consistent execution of our consumer-centric strategy drove continued momentum across our footprint. We are investing behind our megabrands and innovations to lead and grow the category. With strong execution by our teams and major moments of celebration ahead, we are well positioned for 2026." -- Michel Doukeris, CEO, AB InBev

 
Revenue +5.8% Revenue increased by      Normalized EBITDA +5.3% Normalized 
5.8% with revenue per hl growth of      EBITDA increased by 5.3% to 5 437 
4.5%. Reported revenue increased by     million USD, with a margin contraction 
12.0% to 15 267 million USD,            of 15 bps to 35.6%.   Underlying 
positively impacted by currency         Profit 1 923 million USD Underlying 
translation. 8.2% increase in combined  Profit was 1 923 million USD in 1Q26 
revenues of megabrands, led by Corona,  compared to 1 606 million USD in 1Q25. 
which grew by 16% outside of its home   Reported profit attributable to equity 
market. 27% increase in revenue of      holders of AB InBev was 2 563 million 
no-alcohol beer. 37% increase in        USD in 1Q26 compared to 2 148 million 
revenue of Beyond Beer. 55% increase    USD in 1Q25, both positively impacted 
in Gross Merchandise Value (GMV) from   by non-underlying items.   Underlying 
sales of third-party products through   EPS 0.97 USD Underlying EPS increased 
BEES Marketplace to reach 1.1 billion   by 20.8% to 0.97 USD in 1Q26, compared 
USD. Volumes  +0.8% Volumes increased   to 0.81 USD in 1Q25. On a constant 
by 0.8%, with beer volumes up by 1.2%   currency basis, Underlying EPS 
and non-beer volumes down by 1.9%.      increased by 8.8%. 
 
(1) The enclosed information constitutes regulated information as defined in 
the Belgian Royal Decree of 14 November 2007 regarding the duties of issuers 
of financial instruments which have been admitted for trading on a regulated 
market. For important disclaimers and notes on the basis of preparation, 
please refer to page 12. 
 

Management comments

Consistent and compounding growth with beer volume up by 1.2% and a 20.8% Underlying EPS increase

Our business delivered a solid start to the year with broad-based volume growth and a 20.8% increase in Underlying EPS to reach 0.97 USD, a record high for the first quarter. Megabrand momentum, innovation in Balanced Choices and acceleration of our Beyond Beer portfolio drove top- and bottom-line growth in 4 of our 5 zones and we estimate to have gained or maintained market share in 75% of our markets.

Revenue increased by 5.8%, with total volume growth of 0.8% and a revenue per hl increase of 4.5%, driven by revenue management and positive mix from premiumization and Beyond Beer. Beer volumes grew by 1.2%, with record high first quarter volumes in Mexico, Colombia, Brazil, South Africa and Peru. In the US, our sales to retailer volumes grew and we continued to outperform the industry.

EBITDA increased by 5.3% with flattish margins as disciplined overhead management enabled increased sales and marketing investments and offset transactional FX headwinds.

Some key highlights from our performance this quarter include the following: continued momentum of our global megabrands, Corona, Stella Artois and Michelob Ultra, which grew revenues by 16%, 14% and 39% respectively outside of their home markets; expansion of our no-alcohol beer and Beyond Beer portfolios which grew revenue by 27% and 37% respectively; BEES marketplace GMV increased by 55% and delivered more than 1 billion USD in quarterly GMV.

Progressing our strategic priorities

We continue to execute on, and invest in, three key strategic pillars to deliver consistent growth and long-term value creation.

(1) Lead and grow the category:

We increased our overall portfolio brand power driven by increased marketing investment and effectiveness. In addition, we estimate that we gained or maintained market share in 75% of our markets.

(2) Digitize and monetize our ecosystem:

BEES Marketplace GMV increased by 55% to reach 1.1 billion USD in GMV from sales of third-party products. Overall BEES GMV increased by 15%, reaching 14.6 billion USD.

(3) Optimize our business:

Underlying EPS increased by 20.8% to 0.97 USD, reaching a record high for the first quarter.

(1) Lead and grow the category

We are executing on our replicable levers to drive category growth. Performance across each of the levers was led by our megabrands which delivered an 8.2% revenue increase.

   --  Core Superiority: Revenue of our mainstream portfolio increased by 0.8%, 
      driven by double-digit growth in Colombia, Peru and the Dominican 
      Republic. 
 
   --  Balanced Choices: Our Balanced Choices portfolio of low carb, low 
      calorie, sugar free, gluten free and no-alcohol beer brands delivered a 
      revenue increase of 17%. Our no-alcohol beer portfolio led our 
      performance, delivering a 27% revenue increase and gaining share to now 
      be the global leader in no-alcohol beer by value, according to Nielsen. 
 
 
   --  Premiumization: Our above core beer portfolio delivered an 11% revenue 
      increase. Performance was driven by Corona, Stella Artois and Michelob 
      Ultra which delivered revenue growth of 16%, 14% and 39% respectively 
      outside of their home markets. Corona successfully activated the Milano 
      Cortina Winter Olympics and increased volume by double-digits in 32 
      markets. 
 
   --  Beyond Beer: Growth of our Beyond Beer portfolio accelerated, 
      increasing revenue by 37%. Performance was led by the global expansion of 
      Flying Fish and by Cutwater in the US, which increased revenue by 
      triple-digits and was the 3rd largest contributor by brand to our global 
      revenue growth in 1Q26. 

(2) Digitize and monetize our ecosystem

   --  Digitizing our relationships with more than 6 million customers 
      globally: As of 31 March 2026, BEES was live in 29 markets with 72% of 
      our revenues captured through B2B digital platforms. In 1Q26, BEES 
      captured 14.6 billion USD in GMV, growth of 15% versus 1Q25. 
 
   --  Monetizing our route-to-market; delivering more than 1 billion USD in 
      quarterly GMV: BEES Marketplace growth momentum continued, with GMV 
      increasing by 55% versus 1Q25 and reaching approximately 1.1 billion USD 
      from sales of third-party products. 
 
   --  Leading the way in DTC solutions: Our digital DTC megabrands, Zé 
      Delivery, TaDa Delivery and PerfectDraft, served 12 million active 
      consumers and generated 139 million USD in revenue, representing 5% 
      growth versus 1Q25. Sales of third-party products through our DTC 
      marketplace reached 41 million USD in GMV, a 42% increase versus 1Q25. 

(3) Optimize our business

   --  Maximizing value creation: EBITDA grew by 5.3% with flattish margins as 
      disciplined resource allocation and overhead management offset 
      transactional FX headwinds. Capex optimization drove increased efficiency 
      in depreciation and amortization expenses, resulting in 7.1% EBIT growth. 
      In recognition of our consistent financial performance and the strength 
      of our balance sheet, our credit rating was recently upgraded from A3 to 
      A2 by Moody's. As of 1 May 2026, we have completed 1.4 billion USD of our 
      6 billion USD share buyback program announced on 30 October 2025. 
 
   --  Advancing our sustainability priorities: After closing our 2025 
      sustainability goals, we have set new 2030 goals to strengthen resilience 
      across our value chain, focused on agriculture, water, and energy and 
      emissions. For further details, please refer to our website here. 

Continued momentum and reliable compounding growth

The momentum of our business continued to start the year, with broad-based volume growth, revenue management and positive mix driving a 5.8% revenue increase. Top-line growth, disciplined cost management and translational FX tailwinds drove Underlying EPS growth of 20.8%.

We are encouraged by our performance in the first quarter and, looking ahead, we are well positioned to activate the category in some of the biggest moments of celebration of the year, including the FIFA World Cup. Our consistent performance and the strength of the beer category reinforce our confidence in our ability to deliver our FY26 outlook and create a future with more cheers.

2026 Outlook

(i) Overall Performance: We expect our EBITDA to grow in line with our medium-term outlook of between 4-8%. The outlook for FY26 reflects our current assessment of inflation and other macroeconomic conditions.

(ii) Net Finance Costs: Net pension interest expenses and accretion expenses are expected to be in the range of 190 to 220 million USD per quarter, depending on currency and interest rate fluctuations. We expect the average gross debt coupon in FY26 to be approximately 4%.

(iii) Effective Tax Rate $(ETR)$: We expect the normalized ETR in FY26 to be in the range of 26% to 28%. The ETR outlook does not consider the impact of potential future changes in legislation.

(iv) Net Capital Expenditure: We expect net capital expenditure of between 3.5 and 4.0 billion USD in FY26.

 
Figure 1. Consolidated performance 
in USD Mio, except EPS in USD per 
share and Volumes in thousand hls       1Q25         1Q26        Organic 
                                                                  growth 
                                     -------      -------      --------- 
Volumes                              136 268      136 409        0.8% 
-----------------------------------  -------      -------      ----- 
    Beer                             117 385      118 480        1.2% 
-----------------------------------  -------      -------      ----- 
    Non-Beer                          18 883       17 929       (1.9)% 
-----------------------------------  -------      -------      ----- 
Revenue                               13 628       15 267        5.8% 
-----------------------------------  -------      -------      ----- 
Gross profit                           7 583        8 647        7.2% 
-----------------------------------  -------      -------      ----- 
Gross margin                            55.6%        56.6%         76bps 
-----------------------------------  -------      -------      --------- 
Normalized EBITDA                      4 855        5 437        5.3% 
-----------------------------------  -------      -------      ----- 
Normalized EBITDA margin                35.6%        35.6%       (15)bps 
-----------------------------------  -------      -------      --------- 
Normalized EBIT                        3 587        4 073        7.1% 
-----------------------------------  -------      -------      ----- 
Normalized EBIT margin                  26.3%        26.7%         33bps 
-----------------------------------  -------      -------      --------- 
 
Profit attributable to equity 
 holders of AB InBev                   2 148        2 563 
-----------------------------------  -------      -------      ----- 
Underlying Profit                      1 606        1 923 
-----------------------------------  -------      -------      ----- 
 
Basic EPS                               1.08         1.30 
-----------------------------------  -------      -------      ----- 
Underlying EPS                          0.81         0.97 
-----------------------------------  -------      -------      --------- 
 
 
Figure 2. 
Volumes 
in 
thousand 
hls             1Q25  Scope              1Q26     Organic growth 
                             ------            -------------------- 
                             Organic 
                              growth               Total       Beer 
             -------  ----   -------  -------  ---------  --------- 
North 
 America      19 842   (97)    (615)   19 131   (3.1)%     (3.2)% 
-----------  -------  ----   ------   -------  -----      ----- 
Middle 
 Americas     35 081  (728)   1 632    35 985    4.8%       5.6% 
-----------  -------  ----   ------   -------  -----      ----- 
South 
 America      40 891     -     (126)   40 765   (0.3)%      0.8% 
-----------  -------  ----   ------   -------  -----      ----- 
EMEA          20 752   (95)     274    20 931    1.3%       1.5% 
-----------  -------  ----   ------   -------  -----      ----- 
Asia 
 Pacific      19 648   (18)     (83)   19 548   (0.4)%     (0.4)% 
-----------  -------  ----   ------   -------  -----      ----- 
Global 
 Export and 
 Holding 
 Companies        54     8      (11)       50  (18.4)%    (18.4)% 
-----------  -------  ----   ------   -------  -----      ----- 
AB InBev 
 Worldwide   136 268  (931)   1 072   136 409    0.8%       1.2% 
-----------  -------  ----   ------   -------  -----      ----- 
 

Key Markets Performance

United States: STR volume growth driven by beer and Beyond Beer share gains and an improved industry

   --  Operating performance: Revenue increased by 1.1% with revenue per hl 
      increasing by 4.4% driven by revenue management and positive brand mix. 
      Sales-to-retailers (STRs) increased by 0.3%, estimated to have 
      outperformed an improved industry. Sales-to-wholesalers (STWs) declined 
      by 3.2% as we cycled a challenging shipment phasing comparable. Our STRs 
      and STWs tend to converge on a full year basis. EBITDA increased by 0.2%, 
      as top-line growth and productivity initiatives were reinvested in 
      increased marketing spend to fuel momentum. 
 
   --  Commercial highlights: We were the #1 share gainer in total alcohol as 
      we continued to gain share in both beer and spirits, according to 
      Circana. Our beer performance was led by Michelob Ultra and Busch Light, 
      which continued to be the #1 and #2 volume share gainers in the industry 
      respectively. Our Beyond Beer portfolio delivered revenue growth in the 
      high-sixties, led by Cutwater which grew revenue in the triple-digits and 
      was the #1 share gaining brand in the total spirits industry in 1Q26. We 
      are the leader in no-alcohol beer, with our portfolio gaining share and 
      growing revenue in the low-twenties. Beer category trends improved in 
      1Q26 as weather patterns normalized and consumer sentiment stabilized, 
      with revenue growth and flattish volumes, according to Circana. 

Mexico: Record high volumes drove high-single digit top and mid-single digit bottom-line growth

   --  Operating performance: Revenue increased by high-single digits, with 
      mid-single digit revenue per hl growth driven by revenue management. 
      Volumes increased by mid-single digits, outperforming the industry which 
      grew by low-single digits, benefitting from Easter shipment phasing. 
      EBITDA grew by mid-single digits, as top-line growth was partially offset 
      by transactional FX headwinds and increased marketing investments. 
 
   --  Commercial highlights: Our performance was led by our above core beer 
      portfolio, which grew revenue by low-teens driven by Modelo and Michelob 
      Ultra. Our mainstream beer portfolio continued to grow, delivering 
      mid-single digit revenue growth led by Corona. We strengthened our 
      position as the industry leader in no-alcohol beer, with our portfolio 
      growing volume by strong double-digits led by Corona Cero and Modelo 
      Cero. In Beyond Beer, our portfolio grew volume by strong double-digits, 
      led by the Vicky's brand family. 

Colombia: Record high volumes drove double-digit top- and bottom-line growth

   --  Operating performance: Revenue increased by low-teens with mid-single 
      digit revenue per hl growth, driven by revenue management and positive 
      mix. Volumes grew by mid-single digits, with our portfolio gaining share 
      of alcohol beverages. EBITDA grew by low-teens, as disciplined cost 
      management and operational leverage offset transactional FX headwinds. 
 
   --  Commercial highlights: Increased brand power and consistent execution 
      drove our momentum with revenue growing across all price segments of our 
      portfolio and our business delivering record high first quarter volumes. 
      Our above core beer brands led our performance with volume growth of 
      high-single digits, led by Corona. Our mainstream beer portfolio 
      continued to grow, delivering a mid-single digit volume increase. 

Brazil: Record high beer volumes and double-digit bottom line growth driven by market share gain and an improved industry

   --  Operating performance: Revenue increased by 8.4% with revenue per hl 
      growth of 8.6%, driven by revenue management and premiumization. Beer 
      volumes increased by 1.2%, estimated to have outperformed the industry. 
      Non-beer volumes decreased by 3.9%, resulting in a total volume decline 
      of 0.2%. EBITDA increased by 10.6% with margin expansion of 71bps, as 
      disciplined revenue and cost management more than offset transactional FX 
      headwinds. 
 
   --  Commercial highlights: Our premium and super premium beer brands led 
      our performance, delivering low-twenties volume growth and strengthening 
      our leadership position of the premium segment. Our mainstream beer 
      performance improved sequentially, estimated to have gained share of the 
      segment. We are leading the industry in no-alcohol beer, with our 
      portfolio growing volumes by low-teens and estimated to have gained 
      share. In Beyond Beer, our portfolio grew volumes by high-teens, led by 
      Beats and the launch of Flying Fish. 

Europe: Continued market share gains and premiumization offset a soft industry to drive top- and bottom-line growth

   --  Operating performance: Volumes grew by low-single digits, estimated to 
      have outperformed the industry in the majority of our key markets, and 
      supported by Easter shipment phasing. Revenue and revenue per hl 
      increased by low-single digits driven by revenue management and 
      premiumization. EBITDA grew by low-single digits with flattish margins as 
      we increased marketing investments. 
 
   --  Commercial highlights: Our performance was driven by our megabrands, 
      led by Corona which delivered high-single digit volume growth. Our 
      no-alcohol beer portfolio is estimated to have grown market share in 5 of 
      our 6 key markets, led by Corona Cero which delivered strong double-digit 
      volume growth. We successfully activated the Milano Cortina 2026 Winter 
      Olympics and created golden moments for consumers, with Corona and Corona 
      Cero accounting for 60% of all beverages sold in Olympic venues. 

South Africa: Record high volumes drove mid-single digit top-line growth

   --  Operating performance: Revenue increased by mid-single digits with 
      revenue per hl growth of low-single digits. Volumes grew by low-single 
      digits, with beer volumes estimated to have underperformed a low-single 
      digit growing industry, while Beyond Beer outperformed. EBITDA declined 
      by low-single digits, with top-line growth primarily offset by phasing of 
      sales and marketing investments. 
 
   --  Commercial highlights: The momentum of our business continued, with the 
      consistent execution of our strategy driving an increase in our portfolio 
      brand power and record high first quarter volumes. Performance was driven 
      by our premium and super premium beer brands, which grew volumes by 
      mid-twenties led by Corona. Our mainstream beer portfolio continued to 
      grow, delivering low-single digit revenue growth led by Carling Black 
      Label. In Beyond Beer, our portfolio grew volumes by high-single digits 
      led by Flying Fish and our spirits-based RTD innovations. 

China: Improved volume trend as we increased investments to rebuild momentum

   --  Operating performance: Volumes declined by 1.5%, improving sequentially 
      from 4Q25 but underperforming the industry according to our estimates. 
      Revenue per hl decreased by 2.5%, driven by increased investments to 
      expand our in-home presence, resulting in a revenue decline of 3.9%. 
      EBITDA declined by 11.8%, impacted by top-line performance and increased 
      sales and marketing investments. 
 
   --  Commercial highlights: Beer industry volume improved sequentially and 
      was estimated to have grown slightly in 1Q26. Our top priorities are to 
      rebuild momentum and reignite growth. We are investing behind our 
      megabrands and innovations, strengthening our execution, and expanding 
      our in-home channel presence. In 1Q26, we increased sales and marketing 
      investments to activate the Chinese New Year campaign for Budweiser and 
      we launched Harbin 1900, a 100% pure malt classic lager innovation, to 
      increase our participation in the fast growing core plus segment. 

Highlights from our other markets

   --  Canada: Revenue was flat with low-single digit revenue per hl growth. 
      Volumes declined by low-single digits, with beer performance estimated to 
      be in-line with a soft industry while we outperformed a growing Beyond 
      Beer segment. Our beer performance was led by Michelob Ultra and Busch 
      which were the top two volume share gainers in the industry. Beyond Beer 
      growth was led by Cutwater and Mike's Hard Lemonade which were two of the 
      top three share gainers in the category. 
 
   --  Peru: Volumes grew by high-single digits to reach a record high for the 
      first quarter. Performance was led by our mainstream beer brands, which 
      grew volumes by high-single digits, and our Beyond Beer portfolio, which 
      grew volumes in the triple-digits. Revenue grew by low-teens with 
      mid-single digit revenue per hl growth, driven by revenue management and 
      positive mix. 
 
   --  Ecuador: Revenue grew by low-teens with growth led by our above core 
      beer brands which increased revenues by strong double-digits. Volumes 
      increased by high-single digits, with industry growth driven by an 
      improved consumer environment and supported by cycling a soft industry in 
      1Q25. 
 
   --  Argentina: Volumes declined by low-single digits, with beer volumes 
      estimated to have outperformed the industry in a constrained consumer 
      environment. Revenue grew by high-single digits driven by revenue 
      management. 
 
   --  Africa excluding South Africa: In Nigeria, revenue grew by mid-single 
      digits, driven by revenue management. Beer volumes declined by mid-single 
      digits, estimated to have outperformed a soft industry. In our other 
      markets in Africa, revenue grew in aggregate by high-single digits and 
      volumes by low-single digits, driven by Tanzania, Mozambique and Uganda. 
 
 
   --  South Korea: Our business cycled a challenging shipment phasing 
      comparable due to our April 2025 price increase, resulting in volumes 
      declining by low-teens. Revenue decreased by high-single digits with 
      low-single digit revenue per hl growth. We estimate that we have 
      continued to gain market share in both the on-premise and in-home 
      channels. 

Consolidated Income Statement

 
Figure 3. Consolidated income 
statement 
in USD Mio                                 1Q25     1Q26     Organic 
                                                              growth 
                                         ------   ------   --------- 
Revenue                                  13 628   15 267     5.8% 
---------------------------------------  ------   ------   ----- 
Cost of sales                            (6 044)  (6 620)   (3.9)% 
---------------------------------------  ------   ------   ----- 
Gross profit                              7 583    8 647     7.2% 
---------------------------------------  ------   ------   ----- 
SG&A                                     (4 188)  (4 743)   (6.5)% 
---------------------------------------  ------   ------   ----- 
Other operating income/(expenses)           192      170   (11.6)% 
---------------------------------------  ------   ------   ----- 
Normalized EBIT                           3 587    4 073     7.1% 
---------------------------------------  ------   ------   ----- 
Non-underlying items above EBIT             (49)      56 
---------------------------------------  ------   ------   ----- 
Net finance income/(expense)               (984)  (1 050) 
---------------------------------------  ------   ------   ----- 
Non-underlying net finance 
 income/(expense)                           602      631 
---------------------------------------  ------   ------   ----- 
Share of results of associates               52       52 
---------------------------------------  ------   ------   ----- 
Income tax expense                         (664)    (786) 
---------------------------------------  ------   ------   ----- 
Profit                                    2 544    2 977 
---------------------------------------  ------   ------   ----- 
Profit attributable to non-controlling 
 interest                                   396      414 
---------------------------------------  ------   ------   ----- 
Profit attributable to equity holders 
 of AB InBev                              2 148    2 563 
---------------------------------------  ------   ------   ----- 
 
Normalized EBITDA                         4 855    5 437     5.3% 
---------------------------------------  ------   ------   ----- 
Underlying Profit                         1 606    1 923 
---------------------------------------  ------   ------   --------- 
 

Non-underlying items above EBIT

 
Figure 4. Non-underlying items above EBIT & Non-underlying share of 
results of associates 
in USD Mio                                                1Q25   1Q26 
                                                         -----   ---- 
Restructuring                                              (12)   (23) 
-------------------------------------------------------  -----   ---- 
Business and asset disposals (including impairment 
 losses)                                                   (37)    79 
-------------------------------------------------------  -----   ---- 
Non-underlying items in EBIT                               (49)    56 
-------------------------------------------------------  -----   ---- 
 

Normalized EBIT excludes positive non-underlying items of 56 million USD in 1Q26 and negative non-underlying items of 49 million USD in 1Q25.

Net finance income/(expense)

 
Figure 5. Net finance income/(expense) 
in USD Mio                                    1Q25     1Q26 
                                              ----   ------ 
Net interest expense                          (621)    (613) 
--------------------------------------------  ----   ------ 
Accretion expense and interest on pensions    (167)    (216) 
--------------------------------------------  ----   ------ 
Other financial results                       (196)    (220) 
--------------------------------------------  ----   ------ 
Net finance income/(expense)                  (984)  (1 050) 
--------------------------------------------  ----   ------ 
 

Non-underlying net finance income/(expense)

 
Figure 6. Non-underlying net finance income/(expense) 
in USD Mio                                       1Q25  1Q26 
                                                 ----  ---- 
Mark-to-market                                    602   631 
-----------------------------------------------  ----  ---- 
Non-underlying net finance income/(expense)       602   631 
-----------------------------------------------  ----  ---- 
 

Non-underlying net finance income includes mark-to-market gains on derivative instruments entered into in order to hedge our share-based payment programs and shares issued in relation to the combinations with Grupo Modelo and SAB.

The number of shares covered by the hedging of our share-based payment program, the deferred share instrument and the restricted shares are shown below, together with the opening and closing share prices.

 
Figure 7. Non-underlying equity derivative instruments 
                                                               1Q25   1Q26 
                                                              -----  ----- 
Share price at the start of the period (Euro)                 48.25  54.90 
------------------------------------------------------------  -----  ----- 
Share price at the end of the period (Euro)                   56.92  59.72 
------------------------------------------------------------  -----  ----- 
Number of equity derivative instruments at the end of the 
 period (in million)                                          100.5   94.0 
------------------------------------------------------------  -----  ----- 
 

Income tax expense

 
Figure 8. Income tax expense 
in USD Mio                        1Q25   1Q26 
                                 -----  ----- 
Income tax expense                 664    786 
-------------------------------  -----  ----- 
Effective tax rate               21.0%  21.2% 
-------------------------------  -----  ----- 
Normalized effective tax rate    25.9%  25.2% 
-------------------------------  -----  ----- 
 

The 1Q26 and 1Q25 effective tax rates were positively impacted by non-taxable gains from derivatives related to the hedging of share-based payment programs and the hedging of the shares issued in a transaction related to the combination with Grupo Modelo and SAB.

The decrease in Normalized ETR in 1Q26 compared to 1Q25 was primarily due to positive country mix.

Underlying EPS

 
Figure 9. Underlying EPS 
in USD per share, except number of shares in million     1Q25    1Q26 
                                                        -----   ----- 
Normalized EBITDA                                        2.43    2.75 
------------------------------------------------------  -----   ----- 
Depreciation, amortization and impairment               (0.64)  (0.69) 
------------------------------------------------------  -----   ----- 
Normalized EBIT                                          1.80    2.06 
------------------------------------------------------  -----   ----- 
Net finance income/(expense)                            (0.49)  (0.53) 
------------------------------------------------------  -----   ----- 
Income tax expense                                      (0.34)  (0.39) 
------------------------------------------------------  -----   ----- 
Associates & non-controlling interests                  (0.17)  (0.18) 
------------------------------------------------------  -----   ----- 
Hyperinflation impacts                                   0.01    0.01 
------------------------------------------------------  -----   ----- 
Underlying EPS                                           0.81    0.97 
------------------------------------------------------  -----   ----- 
Weighted average number of ordinary and restricted 
 shares                                                 1 994   1 978 
------------------------------------------------------  -----   ----- 
 

Reconciliation of IFRS and Non-IFRS Financial Measures

Profit attributable to equity holders and Underlying Profit

 
Figure 10. Underlying Profit 
in USD Mio                                            1Q25    1Q26 
                                                     -----   ----- 
Profit attributable to equity holders of AB InBev    2 148   2 563 
---------------------------------------------------  -----   ----- 
Net impact of non-underlying items on profit          (565)   (667) 
---------------------------------------------------  -----   ----- 
Hyperinflation impacts                                  23      28 
---------------------------------------------------  -----   ----- 
Underlying Profit                                    1 606   1 923 
---------------------------------------------------  -----   ----- 
 

Basic and Underlying EPS

 
Figure 11. Basic and Underlying EPS 
in USD per share, except number of shares in million     1Q25    1Q26 
                                                        -----   ----- 
Basic EPS                                                1.08    1.30 
------------------------------------------------------  -----   ----- 
Net impact of non-underlying items                      (0.28)  (0.34) 
------------------------------------------------------  -----   ----- 
Hyperinflation impacts                                   0.01    0.01 
------------------------------------------------------  -----   ----- 
Underlying EPS                                           0.81    0.97 
------------------------------------------------------  -----   ----- 
FX translation impact                                       -   (0.09) 
------------------------------------------------------  -----   ----- 
Underlying EPS in constant currency                      0.81    0.88 
------------------------------------------------------  -----   ----- 
Weighted average number of ordinary and restricted 
 shares                                                 1 994   1 978 
------------------------------------------------------  -----   ----- 
 

Profit attributable to equity holders and Normalized EBITDA

 
Figure 12. Reconciliation of Normalized EBITDA to Profit attributable to 
equity holders of AB InBev 
in USD Mio                                               1Q25    1Q26 
                                                       ------   ----- 
Profit attributable to equity holders of AB InBev       2 148   2 563 
-----------------------------------------------------  ------   ----- 
Non-controlling interests                                 396     414 
-----------------------------------------------------  ------   ----- 
Profit                                                  2 544   2 977 
-----------------------------------------------------  ------   ----- 
Income tax expense                                        664     786 
-----------------------------------------------------  ------   ----- 
Share of results of associates                            (52)    (52) 
-----------------------------------------------------  ------   ----- 
Net finance (income)/expense                              984   1 050 
-----------------------------------------------------  ------   ----- 
Non-underlying net finance (income)/expense              (602)   (631) 
-----------------------------------------------------  ------   ----- 
Non-underlying items above EBIT (incl. impairment 
 losses)                                                   49     (56) 
-----------------------------------------------------  ------   ----- 
Normalized EBIT                                         3 587   4 073 
-----------------------------------------------------  ------   ----- 
Depreciation, amortization and impairment               1 268   1 364 
-----------------------------------------------------  ------   ----- 
Normalized EBITDA                                       4 855   5 437 
-----------------------------------------------------  ------   ----- 
 

Normalized EBITDA, Normalized EBIT and Underlying Profit are non-IFRS financial measures used by AB InBev to reflect the company's underlying performance. Underlying EPS and constant currency Underlying EPS are non-IFRS financial measures that AB InBev believes are useful to investors because they facilitate comparisons of EPS from period to period.

Normalized EBITDA is calculated by adjusting profit attributable to equity holders of AB InBev to exclude: (i) non-controlling interest; (ii) income tax expense; (iii) share of results of associates; (iv) non-underlying share of results of associates; (v) net finance income or cost; (vi) non-underlying net finance income or cost; (vii) non-underlying items above EBIT; and (viii) depreciation, amortization and impairment.

Underlying Profit is calculated by adjusting profit attributable to equity holders of AB InBev to exclude: (i) non-underlying items and (ii) hyperinflation impacts. Underlying EPS is calculated as Underlying Profit divided by the weighted average number of ordinary and restricted shares. Constant currency Underlying EPS is calculated as Underlying EPS excluding the effects of foreign currency translation by translating current period figures using the exchange rates from the same period in the prior year.

Normalized EBITDA, Normalized EBIT and Underlying Profit are not accounting measures under IFRS and should not be considered as an alternative to profit attributable to equity holders as a measure of operational performance, or an alternative to cash flow as a measure of liquidity. Underlying EPS and constant currency Underlying EPS are not accounting measures under IFRS and should not be considered as alternatives to earnings per share as a measure of operating performance on a per share basis. These non-IFRS financial measures do not have a standard calculation method and AB InBev's definition of Normalized EBITDA, Normalized EBIT, Underlying Profit, Underlying EPS and constant currency Underlying EPS may not be comparable to that of other companies.

Notes

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