APAHIGH SIGNALFINANCIAL10-K

APA delivered exceptional financial performance with net income surging 78% to $1.4B while simultaneously reducing debt by $1.7B and maintaining strong operational cash flow growth.

The dramatic improvement in profitability combined with substantial debt reduction demonstrates strong operational execution and disciplined capital allocation. However, the sharp decline in accounts receivable (-46%) and current assets (-38%) alongside reduced cash position warrants monitoring for potential working capital management issues or collection concerns.

Comparing 2026-02-26 vs 2025-02-28View on EDGAR →
FINANCIAL ANALYSIS

APA's financial transformation is striking - net income jumped 78% to $1.4B while operating cash flow increased 25% to $4.5B, demonstrating strong operational performance. The company simultaneously strengthened its balance sheet by reducing total debt 29% ($1.7B reduction) and growing stockholders' equity 15% to $6.1B. However, the significant contraction in current assets (-38%) driven by a 46% drop in accounts receivable, combined with declining cash reserves (-17%), suggests either aggressive working capital management or potential operational shifts that investors should monitor closely.

FINANCIAL STATEMENT CHANGES
Net Income
P&L
+78.4%
$804.0M$1.4B

Net income grew 78.4% — bottom-line growth signals improving overall business health.

Accounts Receivable
Balance Sheet
-45.8%
$2.0B$1.1B

Receivables declined — improved collection efficiency or conservative revenue recognition.

Current Assets
Balance Sheet
-37.7%
$3.4B$2.1B

Current assets declined 37.7% — monitor working capital adequacy and short-term liquidity.

Total Debt
Balance Sheet
-28.6%
$6.0B$4.3B

Debt reduced 28.6% — deleveraging strengthens balance sheet and reduces financial risk.

Operating Income
P&L
+26.4%
$2.4B$3.1B

Operating income improving — cost discipline or growing revenue base absorbing fixed costs.

Operating Cash Flow
Cash Flow
+25.6%
$3.6B$4.5B

Operating cash flow grew 25.6% — strong conversion of earnings to cash, healthy business fundamentals.

Cash & Equivalents
Balance Sheet
-17.4%
$625.0M$516.0M

Cash decreased 17.4% — monitor burn rate and upcoming capital needs.

Inventory
Balance Sheet
-17.4%
$425.0M$351.0M

Inventory reduced 17.4% — lean inventory management or demand outpacing supply.

Stockholders Equity
Balance Sheet
+15.4%
$5.3B$6.1B

Equity base grew 15.4% — retained earnings accumulation or equity issuance strengthening the balance sheet.

Current Liabilities
Balance Sheet
-13%
$3.0B$2.6B

Current liabilities reduced — improved short-term financial position and working capital health.

LANGUAGE CHANGES
NEW — 2026-02-26
PRIOR — 2025-02-28
ADDED
CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND FINANCIAL DISCLOSURE 57 9A.
BUSINESS STRATEGY APA maintains a diversified asset portfolio, including conventional and unconventional, onshore and offshore, oil and natural gas exploration and production interests, while offering global exploration opportunities.
s Continental Shelf, and is currently progressing with an oil field development offshore Suriname targeting first production in 2028.
Uncertainties in the global supply chain and financial markets impact oil supply and demand and contribute to commodity price volatility.
These uncertainties include the impacts of ongoing international conflicts, inflation, current and potential tariffs or other trade barriers, global trade policies, and actions taken by foreign oil and gas producing nations, including OPEC+.
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REMOVED
CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND FINANCIAL DISCLOSURE 60 9A.
The Company s common stock, par value $0.625 per share, is listed on the Nasdaq.
Included in the Company s annual and quarterly reports are the certifications of its principal executive officer and its principal financial officer that are required by applicable laws and regulations.
Access to these electronic filings is available as soon as reasonably practicable after the Company files such material with, or furnishes it to, the SEC.
You may also request printed copies of the Company s corporate charter, bylaws, committee charters, or other governance documents free of charge by writing to the Company s corporate secretary at the address on the cover of this Annual Report on Form 10-K.
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