Statement of Comprehensive Income
Comprehensive income is the change in equity (net assets) of a business enterprise during a period from transactions and other events and circumstances from non-owners sources. It includes all changes in equity during a period except those resulting from investments by owners and distributions to owners.
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Coca-Cola Co., consolidated statement of comprehensive income
US$ in millions
Based on: 10-K (reporting date: 2025-12-31), 10-K (reporting date: 2024-12-31), 10-K (reporting date: 2023-12-31), 10-K (reporting date: 2022-12-31), 10-K (reporting date: 2021-12-31).
Consolidated net income demonstrates an overall positive trend across the five-year period, although with some fluctuation. Starting at US$9,804 million in 2021, it decreased slightly to US$9,571 million in 2022 before increasing to US$10,703 million in 2023. This growth continued modestly to US$10,649 million in 2024, followed by a substantial increase to US$13,137 million in 2025. However, the movement in other comprehensive income components introduces significant volatility to the overall comprehensive income.
- Net Foreign Currency Translation Adjustments
- These adjustments exhibit considerable variability. A loss of US$699 million in 2021 widened to a loss of US$1,132 million in 2022. A significant reversal occurred in 2023, resulting in a gain of US$736 million. This was followed by a substantial loss of US$2,893 million in 2024, and then a gain of US$2,868 million in 2025, indicating a strong sensitivity to exchange rate fluctuations.
- Derivatives and Available-for-Sale Securities
- Net gains (losses) on derivatives fluctuate, starting with a gain of US$214 million in 2021, a minimal gain of US$4 million in 2022, a loss of US$178 million in 2023, a gain of US$270 million in 2024, and a loss of US$360 million in 2025. Similarly, changes in unrealized gains (losses) on available-for-sale debt securities are relatively small but inconsistent, moving from a loss of US$90 million in 2021 to a gain of US$38 million in 2025, with intermediate fluctuations.
- Pension and Postretirement Benefits
- Net changes in pension and other postretirement benefit liabilities show a positive impact in the earlier years, with gains of US$712 million and US$408 million in 2021 and 2022 respectively. However, this trend reversed in 2023 with a loss of US$109 million, followed by a gain of US$109 million in 2024 and a smaller gain of US$94 million in 2025. These changes suggest ongoing adjustments to pension obligations.
- Other Comprehensive Income
- Other comprehensive income (loss) is highly volatile, mirroring the fluctuations in net foreign currency translation adjustments. It moved from a gain of US$137 million in 2021 to a loss of US$683 million in 2022, then to a gain of US$473 million in 2023, a loss of US$2,577 million in 2024, and finally a gain of US$2,640 million in 2025. This significant variability impacts the overall comprehensive income.
Comprehensive income, which incorporates net income and other comprehensive income, follows a pattern influenced by both components. It decreased from US$9,941 million in 2021 to US$8,888 million in 2022, increased to US$11,176 million in 2023, decreased to US$8,072 million in 2024, and then rose substantially to US$15,777 million in 2025. The impact of noncontrolling interests on comprehensive income is relatively small, remaining below US$160 million in any given year. Comprehensive income attributable to shareowners of the company mirrors the overall comprehensive income trend, with a significant increase in 2025 to US$15,819 million.