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Central Garden & Pet Company CENT Shipping and Handling — Cost of goods sold

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Other financials

Income statement

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Revenue$882.4M-8.2%
Gross profit$316.9M-4.5%
Operating income$125.8M-6.9%
Net income$89.9M-5.4%
EPS (diluted)$1.45-4.6%

Balance sheet

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Cash & equivalents$1.0B+39.1%
Total debt$1.4B-1.9%
Total equity$1.7B+9.9%
Total assets$3.8B+3.6%

Cash flow

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Operating cash flow$327.5M+23.3%
CapEx$12.6M-8.9%
Free cash flow$314.9M+25.1%

Valuation

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Market cap$2.91B+16.5%
Enterprise value$3.31B+3.1%
P/E16.5×
P/S0.9×+0.1×

Profitability

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Gross margin32.5%+1.5pp
Operating margin8.3%
Net margin5.7%
FCF margin11.2%+1.2pp

Returns & leverage

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Return on equity10.6%
Debt / equity0.8×-0.1×
Current ratio3.8×+0.2×

Where this comes from

Reported directly by Central Garden & Pet Company in its filing.

Tagged under the XBRL concept us-gaap:CostOfGoodsAndServicesSold.

The source filing: Central Garden & Pet Company’s 10-K, filed November 26, 2025.

Filed
Nov 26, 2025
Fiscal year
FY2025
Accession
0000887733-25-000041

The Company manufactures, markets and distributes a wide variety of branded, private label and third-party pet and garden products to wholesalers, distributors and retailers, primarily in the United States. The majority of the Company’s revenue is generated from the sale of finished pet and garden products. The Company also recognizes a minor amount of non-product revenue (approximately one percent of consolidated net sales) comprising third-party logistics services, merchandising services and royalty income from sales-based licensing arrangements. Product and non-product revenue is recognized when performance obligations under the terms of the contracts with customers are satisfied. The Company recognizes product revenue when control over the finished goods transfers to its customers, which generally occurs upon shipment to, or receipt at, customers’ locations, as determined by the specific terms of the contract, and when control over the finished goods transfers to retail consumers in consignment arrangements. These revenue arrangements generally have single performance obligations. Non-product revenue is recognized as the services are provided to the customer in the case of third-party logistics services and merchandising services, or as third-party licensee sales occur for royalty income. Revenue, which includes shipping and handling charges billed to the customer, is reported net of variable consideration and consideration payable to our customers, including applicable discounts, returns, allowances, trade promotion, unsaleable product, consumer coupon redemption and rebates. The amount billed to customers for shipping and handling costs included in net sales for the fiscal years ended September 27, 2025, September 28, 2024 and September 30, 2023 was $12.8 million, $12.8 million and $13.6 million, respectively. Shipping and handling costs that occur before the customer obtains control of the goods are deemed to be fulfillment activities and are accounted for as fulfillment costs.

Item 16. Form 10-K Summary

FAQ

What is Central Garden & Pet Company's shipping and handling — cost of goods sold?
Central Garden & Pet Company (CENT) reported shipping and handling — cost of goods sold of $3.2M in Q3 2025.
How has Central Garden & Pet Company's shipping and handling — cost of goods sold changed year-over-year?
Central Garden & Pet Company's shipping and handling — cost of goods sold decreased by 0.0% year-over-year, from $3.2M to $3.2M.
What is the long-term trend for Central Garden & Pet Company's shipping and handling — cost of goods sold?
Over 4 years (2021 to 2025), Central Garden & Pet Company's shipping and handling — cost of goods sold has grown at a -0.6% compound annual growth rate (CAGR), from $13.1M to $12.8M.
What does shipping and handling — cost of goods sold mean?
This metric represents the direct costs associated with the logistics, transportation, and fulfillment activities required to deliver products to customers within the shipping and handling segment. It captures the variable expenses incurred to move inventory through the supply chain, reflecting the operational efficiency of the company's distribution network. Monitoring these costs helps investors assess the impact of freight and handling overhead on the segment's overall gross margin and profitability.

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