Coca-Cola HBC AG (ATH:EEE) 3-Year RORE % : 22.45% (As of Dec. 2025)


ATH:EEE Coca-Cola HBC AG ATH:EEE
95 GF Score
Price €56.20
GF Value €37.77
Valuation Significantly Overvalued
! 5 Warning Signs
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What is Coca-Cola HBC AG 3-Year RORE %?

Coca-Cola HBC AG ATH:EEE +1.08% 95 3-Year RORE % is 22.45 as of Dec. 2025. GuruFocus rates ATH:EEE with a GF Score™ of 95/100 and a GF Value™ of €37.77 (Significantly Overvalued). The stock has 5 warning signs investors should review. Among 106 Beverages - Non-Alcoholic companies, Coca-Cola HBC AG ranks better than 73.58% on this metric.

Return on Retained Earnings (RORE) is an indicator of a company's growth potential, it shows how much a company earns by reinvesting its retained earnings, i.e. profits after dividend payments. Coca-Cola HBC AG's 3-Year RORE % for the quarter that ended in Dec. 2025 was 22.45%.

The industry rank for Coca-Cola HBC AG's 3-Year RORE % or its related term are showing as below:

ATH:EEE's 3-Year RORE % is ranked better than
73.58% of 106 companies
in the Beverages - Non-Alcoholic industry
Industry Median: 4.4 vs ATH:EEE: 22.45

Coca-Cola HBC AG  (ATH:EEE) 3-Year RORE % Explanation

Return on Retained Earnings (RORE) is important to investors because it reveals a company's efficiency and growth potential. A higher RORE indicates a higher return. A high RORE indicates that the company should reinvest profits into the business. A lower RORE suggests that the company should distribute profits to shareholders by paying out dividends, since those dollars aren't generating much additional growth for the company.

There are a several different ways to arrive at the Return on Retained Earnings. The simplest way to calculate it is by using published information on Earnings per Share (EPS) and Dividend per Share (DPS) over a selected period. Here, 3-year period is chosen.

Be Aware

Please keep in mind that the RORE is relative to the nature of the business and its competitors. If another company in the same sector is producing a lower return on retained earnings, it doesn’t necessarily mean it’s a bad investment. It may just suggest the company is older and no longer in a high growth stage. At such a stage in the business cycle, it would be expected to see a lower RORE and higher dividend payout.


Coca-Cola HBC AG 3-Year RORE % Related Terms


Coca-Cola HBC AG 3-Year RORE % Historical Data

* Premium members only.

The historical data trend for Coca-Cola HBC AG's 3-Year RORE % can be seen below:

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

Coca-Cola HBC AG 3-Year RORE % Chart

Coca-Cola HBC AG Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
3-Year RORE %
Get a 7-Day Free Trial Premium Member Only Premium Member Only 7.51 -0.56 10.81 41.64 22.45

Coca-Cola HBC AG Semi-Annual Data
Jun16 Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
3-Year RORE % Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 10.81 26.63 41.64 23.08 22.45

ATH:EEE vs KO, PEP, MNST: 3-Year RORE % Comparison

For the Beverages - Non-Alcoholic subindustry, Coca-Cola HBC AG's 3-Year RORE %, along with its competitors' market caps and 3-Year RORE % data, can be viewed below:

* Competitive companies are chosen from companies within the same industry, with headquarter located in same country, with closest market capitalization; x-axis shows the market cap, and y-axis shows the term value; the bigger the dot, the larger the market cap. Note that "N/A" values will not show up in the chart.


Coca-Cola HBC AG 3-Year RORE % vs Beverages - Non-Alcoholic Industry

For the Beverages - Non-Alcoholic industry and Consumer Defensive sector, Coca-Cola HBC AG's 3-Year RORE % distribution charts can be found below:

* The bar in red indicates where Coca-Cola HBC AG's 3-Year RORE % falls into.


ATH:EEE
95GF Score
Coca-Cola HBC AG ATH:EEE
3-Year RORE % is just one metric. See GF Score™, valuation, warning signs, and more.
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Coca-Cola HBC AG 3-Year RORE % Calculation

Coca-Cola HBC AG's 3-Year RORE % for the quarter that ended in Dec. 2025 is calculated as:

3-Year RORE %=( Most Recent EPS (Diluted)- First Period EPS (Diluted) )/( Cumulative EPS (Diluted) for 3-year -Cumulative Dividends per Share for 3-year )
=( 2.59-1.73 )/( 6.57-2.74 )
=0.86/3.83
=22.45 %

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

In the calculation of 3-Year RORE %, the most recent and first period EPS (Diluted) is the trailing twelve months (TTM) data ended in Dec. 2025 and 3-year before.

Frequently Asked Questions Learn more about 3-Year RORE % →
What does a 3-Year RORE % of 22.45 mean?
Coca-Cola HBC AG (ATH:EEE) has a 3-Year RORE % of 22.45 as of Dec. 2025. 3-Year RORE % shows how much a company earns by reinvesting its retained earnings in 3-year. View historical data on Coca-Cola HBC AG and its competitors. According to the industry distribution chart, Coca-Cola HBC AG ranks #28 out of 106 companies in the Beverages - Non-Alcoholic industry, placing it in the top 26.4%.
Is Coca-Cola HBC AG's 3-Year RORE % too high?
Coca-Cola HBC AG's current 3-Year RORE % is 22.45. The Beverages - Non-Alcoholic industry median 3-Year RORE % is 4.40. Coca-Cola HBC AG's value of 22.45 is 410.2% above this industry median. Based on the distribution chart, Coca-Cola HBC AG ranks #28 out of 106 companies in the Beverages - Non-Alcoholic industry, which is above the industry midpoint. Overall, Coca-Cola HBC AG has a GF Score™ of 95/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Coca-Cola HBC AG's 3-Year RORE % compare to KO and PEP?
According to the Beverages - Non-Alcoholic industry distribution chart, Coca-Cola HBC AG ranks #28 out of 106 companies for 3-Year RORE %. This puts Coca-Cola HBC AG in the upper half of its industry. The industry median 3-Year RORE % is 4.40. Coca-Cola HBC AG's value of 22.45 is 410.2% above this benchmark. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good 3-Year RORE % for a Beverages - Non-Alcoholic company?
The median 3-Year RORE % among Beverages - Non-Alcoholic companies is 4.40, based on 106 companies in the industry. Companies in the top quartile (top 25%) have a 3-Year RORE % significantly above this median, while those in the bottom quartile fall well below. However, 3-Year RORE % should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Coca-Cola HBC AG's current 3-Year RORE % of 22.45 is 410.2% above the industry median. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high 3-Year RORE % mean?
A high 3-Year RORE % can signal that a stock is expensive relative to its fundamentals. 3-Year RORE % shows how much a company earns by reinvesting its retained earnings in 3-year. View historical data on Coca-Cola HBC AG and its competitors. For the Beverages - Non-Alcoholic industry, the median 3-Year RORE % is 4.40 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Coca-Cola HBC AG's current 3-Year RORE % is 22.45. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Coca-Cola HBC AG stock overvalued right now?
Based on GuruFocus' analysis, Coca-Cola HBC AG (ATH:EEE) is currently considered Significantly Overvalued. The stock's GF Value™ is €37.77, compared to a current price of €56.20 — trading 48.8% above its estimated fair value. The current 3-Year RORE % is 22.45 and 410.2% above the Beverages - Non-Alcoholic industry median of 4.40. Coca-Cola HBC AG's overall GF Score™ is 95/100 with 5 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is 3-Year RORE % calculated?
3-Year RORE % is calculated from a company's financial statements. For Coca-Cola HBC AG (ATH:EEE), the current 3-Year RORE % is 22.45 as of Dec. 2025. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.

Is Coca-Cola HBC AG (ATH:EEE) Overvalued in 2026?

Based on GuruFocus' analysis, Coca-Cola HBC AG stock appears to be overvalued. The current stock price of €56.20 is trading 48.8% above its estimated GF Value™ of €37.77. GuruFocus considers Coca-Cola HBC AG to be Significantly Overvalued.

Key valuation signals for ATH:EEE:

  • 3-Year RORE %: 22.45
  • GF Value™: €37.77 vs. price of €56.20 (48.8% above fair value)
  • GF Score™: 95/100 with 5 warning signs
  • Industry Position: 410.2% above the Beverages - Non-Alcoholic median (#28 of 106)

No single metric tells the full story. See the ATH:EEE stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Coca-Cola HBC AG Business Description

Address Turmstrasse 26, Steinhausen, CHE, CH-6312
Coca-Cola HBC is the third-largest bottling partner in the Coca-Cola system by volume, behind Coca-Cola Femsa and Coca-Cola Europacific Partners. In 2025, CCHBC sold 2.9 billion unit cases of beverages. There is a long tail of Coca-Cola distributors, including brewers and independent operators with very small distribution territories.CCHBC is listed on the London Stock Exchange. Kar-Tess, a Luxembourg-based holding company, owns 23% of the equity of CCHBC, and Coca-Cola holds a further 21%. The remaining 56% is free float.
95GF Score

Get the complete analysis for ATH:EEE

3-Year RORE % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

€56.20
Price
€37.77
GF Value