CLFHIGH SIGNALFINANCIAL10-K

Cleveland-Cliffs experienced severe financial deterioration with operating losses more than doubling to $1.6B and operating cash flow swinging from positive $105M to negative $462M.

The company's fundamental operating performance has deteriorated dramatically, with operating losses expanding by over 100% despite gross profit improvements, indicating severe cost structure issues or one-time charges. The swing from positive to negative operating cash flow represents a critical liquidity concern that investors must monitor closely.

Comparing 2026-02-09 vs 2025-02-25View on EDGAR →
FINANCIAL ANALYSIS

While CLF achieved a remarkable 272% increase in gross profit to $576M, this was completely overwhelmed by ballooning operating losses that more than doubled to $1.6B and net losses that nearly doubled to $1.5B. The company's cash generation capabilities collapsed, swinging from $105M in operating cash flow to burning $462M, while interest expenses more than tripled to $217M, suggesting significant debt service pressures. This financial profile indicates a company struggling with severe operational inefficiencies or major restructuring costs despite improved top-line performance.

FINANCIAL STATEMENT CHANGES
Operating Cash Flow
Cash Flow
-540%
$105.0M-$462.0M

Operating cash flow fell 540% — earnings quality concerns; investigate working capital changes and non-cash items.

Gross Profit
P&L
+271.7%
$154.9M$575.7M

Gross profit expanding — improving pricing power or product mix shift toward higher-margin offerings.

Interest Expense
P&L
+208.8%
$70.1M$216.5M

Interest expense surged 208.8% — significant debt increase or rising rates materially impacting earnings.

Operating Income
P&L
-108.9%
-$756.0M-$1.6B

Operating income deteriorated sharply — investigate whether driven by one-time charges or structural cost issues.

Net Income
P&L
-96%
-$754.0M-$1.5B

Net income declined 96% — review whether driven by operations, interest costs, or non-recurring items.

Dividends Paid
Cash Flow
-43.1%
$72.1M$41.0M

Dividends cut 43.1% — significant signal of cash flow stress or capital reallocation priorities.

SG&A Expense
P&L
+11.7%
$486.0M$543.0M

SG&A increased modestly — likely reflects growth-related hiring or sales expansion investment.

LANGUAGE CHANGES
NEW — 2026-02-09
PRIOR — 2025-02-25
ADDED
See the definitions of large accelerated filer, accelerated filer, smaller reporting company, and emerging growth company in Rule 12b-2 of the Exchange Act.
BUSINESS 4 Information About Our Executive Officers 16 ITEM 1A.
MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS 43 ITEM 7A.
BOF Basic oxygen furnace CERCLA Comprehensive Environmental Response, Compensation and Liability Act of 1980 Clean Water Act Federal Water Pollution Control Act CN Canadian National Railway Company CODM Chief Operating Decision Maker Compensation Committee Compensation and Organization Committee of the Board Directors Plan Cleveland-Cliffs Inc.
Department of Labor POSCO POSCO Holdings Inc., a publicly traded South Korean steel manufacturer headquartered in Pohang, South Korea QA/QC Quality assurance/quality control QP Qualified person, within the meaning set forth in Item 1300 of Regulation S-K RCRA Resource Conservation and Recovery Act S P Standard Poor's SEC U.S.
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REMOVED
See the definitions of large accelerated filer, accelerated filer, smaller reporting company, and "emerging growth company" in Rule 12b-2 of the Exchange Act.
BUSINESS 4 Information About Our Executive Officers 17 ITEM 1A.
MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS 45 ITEM 7A.
BOF Basic oxygen furnace CERCLA Comprehensive Environmental Response, Compensation and Liability Act of 1980 CHIPS Act Creating Helpful Incentives to Produce Semiconductors and Science Act of 2022 Clean Water Act Federal Water Pollution Control Act CN Canadian National Railway Company CODM Chief Operating Decision Maker Compensation Committee Compensation and Organization Committee of the Board CO 2 e Carbon dioxide equivalent Directors Plan Cleveland-Cliffs Inc.
Steel HRC Hot-rolled coil steel HVAC Heating, ventilation and air conditioning equipment IAM International Association of Machinists and Aerospace Workers Inflation Reduction Act Inflation Reduction Act of 2022 Infrastructure and Jobs Act Infrastructure Investment and Jobs Act of 2021 IRC U.S.
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