Saturday 17 October 2026
Export CCU’s income statement to Excel — free account
Compania Cervecerias Unidas, S.A.
CCU Consumer Defensive Beverages Brewers
Compania Cervecerias Unidas, S.A.’s revenue for fiscal 2025 (year ended December 2025) was $3.2 billion, roughly unchanged from fiscal 2024. In the quarter to June 2026, revenue grew 4.81%, EPS fell 100.0%, free cash flow grew 19.7% and total debt was flat, each against the same quarter a year earlier. Revenue growth for three consecutive years.
10.89
0.19
+1.78%
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| Dec '25 | Dec '24 | Dec '23 | Dec '22 | Dec '21 | Dec '20 | Dec '19 | Dec '18 | Dec '17 | Dec '16 | |
|---|---|---|---|---|---|---|---|---|---|---|
P/E ratio |
19.04 | 12.32 | 19.55 | 17.47 | 11.32 | 21.62 | 21.47 | 9.45 | 27.82 | 23.78 |
Piotroski F-Score |
6 | 5 | 7 | 4 | 7 | 6 | 5 | 5 | 8 | 6 |
P/S ratio |
0.74 | 0.66 | 0.77 | 0.79 | 0.94 | 1.12 | 1.37 | 1.63 | 2.18 | 1.88 |
Altman Z-Score |
2.23 | 2.05 | 2.22 | 2.18 | 2.78 | 2.81 | 3.44 | 3.75 | 4.82 | 4.48 |
Altman Z″-Score (non-manufacturers) |
3.39 | 3.49 | 3.75 | 3.45 | 3.50 | 4.12 | 4.43 | 4.74 | 4.54 | 4.55 |
P/FCF ratio |
25.19 | 10.58 | 11.97 | 0.00 | 5.89 | 2.61 | 3.81 | 5.05 | 16.17 | 13.62 |
Beneish M-Score |
(2.62) | (3.04) | (2.49) | (2.42) | (2.33) | (2.99) | (2.75) | (2.56) | (2.56) | (2.57) |
P/Operating CF |
15.75 | 12.34 | 22.46 | 31.58 | 25.64 | 7.44 | 10.33 | 6.76 | 14.12 | 15.44 |
Dividend Safety Score |
22 | — | — | — | — | — | — | — | — | — |
P/B ratio |
1.33 | 1.14 | 1.49 | 1.49 | 1.64 | 1.48 | 1.73 | 2.09 | 3.02 | 2.44 |
Price to Tangible BV |
1.74 | 1.50 | 1.88 | 1.90 | 2.04 | 1.80 | 2.10 | 2.53 | 3.51 | 2.86 |
EV/Sales |
0.93 | 0.85 | 0.55 | 1.00 | 1.02 | 1.14 | 1.40 | 1.56 | 2.17 | 1.87 |
EV/EBITDA |
13.96 | 9.36 | 5.83 | 12.37 | 7.66 | 12.11 | 10.94 | 5.90 | 16.21 | 15.13 |
EV/Operating CF |
11.28 | 8.55 | 4.76 | 58.90 | 3.03 | 1.55 | 2.15 | 2.69 | 4.31 | 2.96 |
EV/FCF |
31.70 | 13.67 | 8.43 | (17.56) | 6.39 | 2.65 | 3.90 | 4.85 | 16.08 | 13.50 |
Quick Ratio |
1.30 | 1.47 | 1.61 | 1.43 | 0.89 | 1.34 | 1.09 | 1.06 | 1.07 | 1.03 |
Current Ratio |
1.90 | 2.06 | 2.33 | 2.08 | 1.40 | 1.84 | 1.63 | 1.46 | 1.56 | 1.54 |
Net Debt/EBITDA |
2.87 | 2.11 | (2.45) | 2.58 | 0.60 | 0.18 | 0.24 | (0.24) | (0.09) | (0.13) |
Debt/Assets |
29.71% | 31.93% | 1.11% | 33.57% | 17.12% | 17.43% | 11.12% | 9.48% | 8.15% | 6.30% |
Debt/Equity |
0.67 | 0.76 | 0.03 | 0.84 | 0.34 | 0.31 | 0.18 | 0.16 | 0.13 | 0.10 |
Asset Turnover |
0.76 | 0.75 | 0.76 | 0.78 | 0.93 | 0.73 | 0.71 | 0.84 | 0.94 | 0.78 |
Operating CF/Net income |
2.04 | 1.79 | 2.78 | 0.39 | 1.47 | 2.92 | 1.86 | 1.40 | 2.02 | 1.60 |
Capex/Depreciation |
0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
Interest Coverage |
2.42 | 2.70 | 3.12 | 2.88 | 9.27 | 6.10 | 8.44 | 20.07 | 9.40 | 9.47 |
| 7.12% | 10.28% | 7.96% | 7.57% | 14.05% | 6.49% | 8.59% | 24.17% | 11.43% | 9.22% | |
| 3.07% | 4.17% | 3.14% | 3.40% | 7.41% | 3.80% | 5.10% | 14.41% | 7.20% | 5.96% | |
ROIC |
5.56% | 7.37% | 20.00% | 6.84% | 12.72% | 7.60% | 9.76% | 23.16% | 11.76% | 10.22% |
Return on Tangible Assets |
5.38% | 6.61% | 4.83% | 5.32% | 13.00% | 6.32% | 9.27% | 23.31% | 10.99% | 10.36% |
Average Days of Receivables |
63.67 | 68.10 | 68.90 | 67.06 | 59.40 | 57.29 | 63.77 | 69.81 | 69.04 | 73.45 |
Research and Development Expense of Revenue |
0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% |
Selling, General and Administrative Expense of Revenue |
25.89% | 25.87% | 26.01% | 25.51% | 24.15% | 25.62% | 25.49% | 26.17% | 25.48% | 27.34% |
Intangible Assets out of Total Assets |
0.11 | 0.10 | 0.08 | 0.09 | 0.10 | 0.10 | 0.11 | 0.10 | 0.09 | 0.09 |
Share Based Compensation of Revenue |
0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% |
Graham Net Nets |
(0.24) | (0.29) | (0.24) | (0.23) | (0.14) | (0.07) | (0.05) | (0.03) | (0.01) | 0.00 |
Graham Number |
12.05 | 14.36 | 11.36 | 11.85 | 18.09 | 12.32 | 14.74 | 26.83 | 15.56 | 12.84 |
Earnings Yield |
5.25% | 8.12% | 5.12% | 5.73% | 8.84% | 4.63% | 4.66% | 10.58% | 3.59% | 4.20% |
Free Cash Flow Yield |
3.97% | 9.45% | 8.35% | (7.20%) | 16.98% | 38.37% | 26.23% | 19.81% | 6.19% | 7.34% |
Revenue per Share |
17.32 | 17.29 | 16.66 | 16.14 | 17.48 | 13.07 | 13.81 | 15.44 | 13.79 | 10.97 |
Operating CF per Share |
1.42 | 1.71 | 1.91 | 0.27 | 2.06 | 1.97 | 1.84 | 3.72 | 2.13 | 1.34 |
Capex per Share |
(0.92) | (0.64) | (0.83) | (1.19) | (1.21) | (0.86) | (1.02) | (1.13) | (1.01) | (0.89) |
Free Cash Flow per Share |
0.51 | 1.07 | 1.08 | (0.92) | 0.86 | 1.11 | 0.82 | 2.59 | 1.12 | 0.45 |
Cash per Share |
3.15 | 4.28 | 4.06 | 3.83 | 2.04 | 2.88 | 1.56 | 2.96 | 1.47 | 1.00 |
Shareholders Equity per Share |
9.62 | 9.96 | 8.69 | 8.55 | 10.03 | 9.91 | 10.93 | 12.03 | 9.96 | 8.45 |
Interest Debt per Share |
0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
Book value per Share |
9.62 | 9.96 | 8.69 | 8.55 | 10.03 | 9.91 | 10.93 | 12.03 | 9.96 | 8.45 |
Free Cash Flow |
93.59 | 197.85 | 199.06 | (169.49) | 158.14 | 205.76 | 151.03 | 478.30 | 206.93 | 83.05 |
Working Capital |
786.99 | 1,002.39 | 1,097.04 | 951.28 | 403.33 | 570.03 | 428.40 | 472.45 | 392.30 | 310.80 |
Capital Expenditures |
(169.36) | (118.42) | (153.86) | (220.02) | (223.22) | (159.11) | (188.21) | (208.60) | (186.32) | (163.97) |
Net Current Asset Value |
(569.61) | (600.53) | (581.86) | (546.88) | (428.82) | (203.46) | (170.07) | (121.19) | (28.68) | 13.13 |
EV/EBIT |
13.96 | 9.36 | 5.83 | 12.37 | 7.66 | 12.11 | 10.94 | 5.90 | 16.21 | 15.13 |
Capex to Sales |
0.05 | 0.04 | 0.05 | 0.07 | 0.07 | 0.07 | 0.07 | 0.07 | 0.07 | 0.08 |
Price to Operating Income |
11.09 | 7.25 | 8.28 | 9.79 | 7.06 | 11.93 | 10.70 | 6.14 | 16.29 | 15.25 |
| Other line items | ||||||||||
Depreciation/Fixed assets |
0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
Cash ROIC |
2.64% | 4.91% | 8.29% | (4.69%) | 5.52% | 7.01% | 5.65% | 15.26% | 8.79% | 4.37% |
Accounts Receivable Turnover |
5.55 | 5.43 | 5.45 | 5.56 | 7.14 | 5.86 | 5.15 | 5.55 | 5.73 | 4.97 |
Accounts Payable Turnover |
3.12 | 2.93 | 2.84 | 2.60 | 2.92 | 2.88 | 2.71 | 2.95 | 3.04 | 2.72 |
Inventory Turnover |
3.53 | 3.33 | 3.08 | 3.26 | 4.25 | 3.91 | 3.55 | 3.97 | 4.10 | 3.56 |
Average Days of Payables |
109.43 | 126.48 | 129.76 | 126.64 | 153.10 | 127.21 | 126.84 | 131.70 | 133.32 | 132.46 |
Days of Inventory on Hand |
99.48 | 109.27 | 116.62 | 119.74 | 103.43 | 89.93 | 97.20 | 100.40 | 96.03 | 101.97 |
Average Receivables |
577.17 | 588.62 | 564.58 | 536.83 | 452.36 | 412.42 | 495.74 | 513.76 | 444.83 | 408.12 |
Average Payables |
570.02 | 597.29 | 583.15 | 641.20 | 575.04 | 443.86 | 469.20 | 467.07 | 393.80 | 354.51 |
Average Inventory |
504.50 | 526.24 | 537.63 | 511.22 | 395.47 | 326.91 | 358.57 | 346.85 | 292.31 | 271.10 |
Average Assets |
4,199.31 | 4,248.71 | 4,031.66 | 3,827.68 | 3,491.86 | 3,289.05 | 3,572.28 | 3,406.86 | 2,698.70 | 2,584.04 |
Average Common Equity |
1,808.94 | 1,722.31 | 1,592.21 | 1,716.37 | 1,842.32 | 1,925.78 | 2,121.34 | 2,031.41 | 1,700.31 | 1,670.83 |
Columns are period end dates