diff --git a/src/Report/Cobertura.php b/src/Report/Cobertura.php
index fa38b64f2..3662a9ecd 100644
--- a/src/Report/Cobertura.php
+++ b/src/Report/Cobertura.php
@@ -49,13 +49,13 @@ public function process(CodeCoverage $coverage, ?string $target = null, ?string
 
         $coverageElement = $document->createElement('coverage');
 
-        $linesValid   = $report->numberOfExecutedLines();
-        $linesCovered = $report->numberOfExecutableLines();
+        $linesValid   = $report->numberOfExecutableLines();
+        $linesCovered = $report->numberOfExecutedLines();
         $lineRate     = $linesValid === 0 ? 0 : ($linesCovered / $linesValid);
         $coverageElement->setAttribute('line-rate', (string) $lineRate);
 
-        $branchesValid   = $report->numberOfExecutedBranches();
-        $branchesCovered = $report->numberOfExecutableBranches();
+        $branchesValid   = $report->numberOfExecutableBranches();
+        $branchesCovered = $report->numberOfExecutedBranches();
         $branchRate      = $branchesValid === 0 ? 0 : ($branchesCovered / $branchesValid);
         $coverageElement->setAttribute('branch-rate', (string) $branchRate);
 
diff --git a/tests/_files/BankAccount-cobertura-line.xml b/tests/_files/BankAccount-cobertura-line.xml
index 0ca5a6e0e..b1fc283b9 100644
--- a/tests/_files/BankAccount-cobertura-line.xml
+++ b/tests/_files/BankAccount-cobertura-line.xml
@@ -1,6 +1,6 @@
 <?xml version="1.0" encoding="UTF-8"?>
 <!DOCTYPE coverage SYSTEM "http://cobertura.sourceforge.net/xml/coverage-04.dtd">
-<coverage line-rate="2" branch-rate="0" lines-covered="5" lines-valid="10" branches-covered="0" branches-valid="0" complexity="5" version="0.4" timestamp="%i">
+<coverage line-rate="0.5" branch-rate="0" lines-covered="5" lines-valid="10" branches-covered="0" branches-valid="0" complexity="5" version="0.4" timestamp="%i">
   <sources>
     <source>%s</source>
   </sources>
diff --git a/tests/_files/BankAccount-cobertura-path.xml b/tests/_files/BankAccount-cobertura-path.xml
index c221fd1fd..948eb73c6 100644
--- a/tests/_files/BankAccount-cobertura-path.xml
+++ b/tests/_files/BankAccount-cobertura-path.xml
@@ -1,6 +1,6 @@
 <?xml version="1.0" encoding="UTF-8"?>
 <!DOCTYPE coverage SYSTEM "http://cobertura.sourceforge.net/xml/coverage-04.dtd">
-<coverage line-rate="2" branch-rate="2.3333333333333" lines-covered="5" lines-valid="10" branches-covered="3" branches-valid="7" complexity="5" version="0.4" timestamp="%i">
+<coverage line-rate="0.5" branch-rate="0.42857142857143" lines-covered="5" lines-valid="10" branches-covered="3" branches-valid="7" complexity="5" version="0.4" timestamp="%i">
   <sources>
     <source>%s</source>
   </sources>
diff --git a/tests/_files/class-with-anonymous-function-cobertura.xml b/tests/_files/class-with-anonymous-function-cobertura.xml
index 23b832314..83451bc2e 100644
--- a/tests/_files/class-with-anonymous-function-cobertura.xml
+++ b/tests/_files/class-with-anonymous-function-cobertura.xml
@@ -1,6 +1,6 @@
 <?xml version="1.0" encoding="UTF-8"?>
 <!DOCTYPE coverage SYSTEM "http://cobertura.sourceforge.net/xml/coverage-04.dtd">
-<coverage line-rate="1.125" branch-rate="0" lines-covered="8" lines-valid="9" branches-covered="0" branches-valid="0" complexity="1" version="0.4" timestamp="%i">
+<coverage line-rate="0.88888888888889" branch-rate="0" lines-covered="8" lines-valid="9" branches-covered="0" branches-valid="0" complexity="1" version="0.4" timestamp="%i">
   <sources>
     <source>%s</source>
   </sources>
diff --git a/tests/_files/ignored-lines-cobertura.xml b/tests/_files/ignored-lines-cobertura.xml
index 87622f207..e0f9c4c38 100644
--- a/tests/_files/ignored-lines-cobertura.xml
+++ b/tests/_files/ignored-lines-cobertura.xml
@@ -1,6 +1,6 @@
 <?xml version="1.0" encoding="UTF-8"?>
 <!DOCTYPE coverage SYSTEM "http://cobertura.sourceforge.net/xml/coverage-04.dtd">
-<coverage line-rate="2" branch-rate="0" lines-covered="1" lines-valid="2" branches-covered="0" branches-valid="0" complexity="2" version="0.4" timestamp="%i">
+<coverage line-rate="0.5" branch-rate="0" lines-covered="1" lines-valid="2" branches-covered="0" branches-valid="0" complexity="2" version="0.4" timestamp="%i">
   <sources>
     <source>%s</source>
   </sources>