Supplemental guarantor financial information (Tables)

12 Months Ended

Dec. 31, 2025

Text Block1 [Abstract]

Schedule of Condensed Consolidated Income Statement


Income Statement For the year ended 31 December 2025 Million US dollar		ABISA				ABIWW				ABIFI				ABC				Brandbrew, Brandbev and Cobrew				Eliminations				Total ABISA and Subsidiary Guarantors after eliminations
Revenue			561				-				-				12 632				-				(60)				13 134
Cost of sales			(518)				-				-				(5 791)				-				55				(6 254)
Gross profit			43				-				-				6 840				-				(5)				6 879
Selling, general and administrative expenses			(74)				1 008				-				(5 649)				17				4				(4 693)
Other operating income/(expenses)¹			178				(4)				-				(119)				1				-				57
Profit/(loss) from operations			148				1 004				-				1 073				18				-				2 243
Net finance income/(expense)¹			(757)				(2 832)				13				71				36				-				(3 469)
Share of result of associates			-				-				-				2				-				-				2
Income tax expense			(28)				402				(3)				(165)				(4)				-				201
Profit/(loss)			(638)				(1 426)				10				980				50				-				(1 023)
Income from subsidiaries			7 475				1 220				-				239				1 632				(10 566)				-
Profit of the period			6 837				(206)				10				1 220				1 681				(10 566)				(1 023)


Income Statement For the year ended 31 December 2024 Million US dollar		ABISA				ABIWW				ABIFI				ABC				Brandbrew, Brandbev and Cobrew				Eliminations				Total ABISA and Subsidiary Guarantors after eliminations
Revenue			507				-				-				12 877				-				(61)				13 323
Cost of sales			(470)				-				-				(6 024)				-				55				(6 440)
Gross profit			37				-				-				6 852				-				(6)				6 883
Selling, general and administrative expenses			(139)				1 081				-				(5 607)				-				6				(4 659)
Other operating income/(expenses)¹			633				(4)				-				(106)				-				-				523
Profit/(loss) from operations			530				1 077				-				1 139				-				-				2 747
Net finance income/(expense)¹			(588)				(1 496)				18				(891)				248				-				(2 709)
Income tax expense			(83)				129				(4)				(76)				(9)				-				(43)
Profit/(loss)			(141)				(290)				14				172				240				-				(5)
Income from subsidiaries			5 995				408				-				236				869				(7 509)				-
Profit of the period			5 855				118				14				408				1 109				(7 509)				(5)

1	Other operating income/(expenses) and Net finance income/(expense) include exceptional items.

Schedule of Condensed Consolidated Statement of Financial Position


Statement of Financial Position As at 31 December 2025 Million US dollar		ABISA				ABIWW				ABIFI				ABC				Brandbrew, Brandbev and Cobrew				Eliminations				Total ABISA and Subsidiary Guarantors after eliminations
Due from subsidiaries			4 727				3 759				3 330				42 756				6 520				(17 128)				43 964
Other non-current assets			114 509				103 244				5				117 583				27 418				(301 511)				61 248
Total non-current assets			119 236				107 003				3 335				160 339				33 938				(318 638)				105 212

Due from subsidiaries			11 090				5 120				465				9 250				2 855				(10 468)				18 313
Other current assets			292				344				10				1 977				6 019				-				8 642
Total current assets			11 383				5 464				476				11 227				8 873				(10 468)				26 954

Total equity			87 288				50 730				415				133 928				28 247				(301 511)				(903)

Due to subsidiaries			13 613				22 718				-				8 561				509				(17 128)				28 273
Other non-current liabilities			28 386				23 030				3 303				22 544				133				-				77 397
Total non-current liabilities			41 999				45 748				3 303				31 105				642				(17 128)				105 670

Due to subsidiaries			325				15 476				-				2 744				8 228				(10 468)				16 305
Other current liabilities			1 007				513				92				3 789				5 694				-				11 094
Total current liabilities			1 332				15 989				92				6 533				13 922				(10 468)				27 400


Statement of Financial Position As at 31 December 2024 Million US dollar		ABISA				ABIWW				ABIFI				ABC				Brandbrew, Brandbev and Cobrew				Eliminations				Total ABISA and Subsidiary Guarantors after eliminations
Due from subsidiaries			11 779				8 792				3 472				39 257				6 629				(15 415)				54 513
Other non-current assets			103 542				102 143				1				124 340				27 309				(295 233)				62 104
Total non-current assets			115 321				110 935				3 473				163 597				33 938				(310 648)				116 617

Due from subsidiaries			2 373				94				459				8 162				1 338				(6 757)				5 669
Other current assets			251				116				8				1 598				3 327				-				5 301
Total current assets			2 625				210				467				9 760				4 666				(6 757)				10 971

Total equity			78 237				50 936				405				132 668				28 542				(295 233)				(4 445)

Due to subsidiaries			15 265				23 444				-				11 080				484				(15 415)				34 858
Other non-current liabilities			22 647				25 920				3 443				24 256				64				-				76 330
Total non-current liabilities			37 912				49 364				3 443				35 336				548				(15 415)				111 188

Due to subsidiaries			181				10 295				5				1 908				3 827				(6 757)				9 459
Other current liabilities			1 617				550				88				3 445				5 686				-				11 385
Total current liabilities			1 798				10 845				93				5 353				9 513				(6 757)				20 844