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Yum China Holdings YUMC Company Restaurant Expenses — Cost of Goods Sold

Other product segments

Transactions With Franchisees
$117M
Franchise Fees And Income
$11M

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Other financials

Income statement

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Revenue$3.3B+9.7%
Operating income$447.0M+12.0%
Net income$309.0M+5.8%
EPS (diluted)$0.87+13.0%

Balance sheet

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Cash & equivalents$473.0M-42.7%
Total debt$2.3B-2.3%
Total equity$5.4B-6.1%
Total assets$10.8B-1.5%

Cash flow

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Operating cash flow$550.0M+21.7%
CapEx$144.0M+5.1%
Free cash flow$406.0M+28.9%

Valuation

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Market cap$16.27B-1.5%
Enterprise value$18.11B-0.3%
P/E17.2×-0.8×
P/S1.4×-0.1×

Profitability

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Gross margin24.4%
Operating margin11.1%+0.6pp
Net margin7.8%-0.3pp
FCF margin8.3%+1.8pp

Returns & leverage

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Return on equity16.9%+1.1pp
Debt / equity0.4×0.0×
Current ratio-0.2×

Where this comes from

Reported directly by Yum China Holdings in its filing.

Tagged under the XBRL concept us-gaap:CostOfGoodsAndServicesSold.

The source filing: Yum China Holdings’s 10-Q, filed May 8, 2026.

Filed
May 8, 2026, 6:01 AM EDT
Fiscal quarter
Q1 FY2026
Calendar quarter
Q1 2026
Accession
0001193125-26-213131
Line itemQuarter EndedQuarter EndedQuarter Ended
Food and paper963874
Payroll and employee benefits813719
Occupancy and other operating expenses718688
Company restaurant expenses2,4942,281
General and administrative expenses137138
Franchise expenses1211
Expenses for transactions with franchisees150117
Other operating costs and expenses3129

Item 1. Financial Statements

FAQ

What is Yum China Holdings's company restaurant expenses — cost of goods sold?
Yum China Holdings (YUMC) reported company restaurant expenses — cost of goods sold of $2.49B in Q1 2026.
How has Yum China Holdings's company restaurant expenses — cost of goods sold changed year-over-year?
Yum China Holdings's company restaurant expenses — cost of goods sold increased by 9.3% year-over-year, from $2.28B to $2.49B.
What is the long-term trend for Yum China Holdings's company restaurant expenses — cost of goods sold?
Over 4 years (2021 to 2025), Yum China Holdings's company restaurant expenses — cost of goods sold has grown at a 4.5% compound annual growth rate (CAGR), from $7.73B to $9.24B.
What does company restaurant expenses — cost of goods sold mean?
This metric represents the aggregate cost of all direct and indirect expenses incurred to generate revenue within the company-operated restaurant segment. It is the sum of material, labor, and overhead costs, providing a comprehensive view of the cost of sales for the restaurant operations. This figure is essential for calculating the gross margin of the company's core restaurant business.

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