CNHHIGH SIGNALFINANCIAL10-K

CNH experienced severe financial deterioration with net income plummeting 59% to $510M while interest expense nearly doubled to $1.3B, indicating significant debt stress.

The dramatic decline in profitability coupled with an 83% surge in interest expense suggests CNH is facing substantial financial pressure, likely from increased borrowing costs or higher debt levels. The company's transition from foreign private issuer to U.S. domestic reporting requirements adds regulatory complexity during this period of financial strain.

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

CNH's financial performance deteriorated sharply with net income falling 59% to $510M while interest expense nearly doubled to $1.3B, creating a severe profit squeeze. Despite strong operating cash flow growth of 29% to $2.5B, the company reduced dividends by 45% and saw cash reserves decline 19% to $2.6B, suggesting management is conserving capital amid rising debt costs. The combination of collapsing profitability, surging interest expense, and reduced shareholder returns signals significant financial stress that investors should monitor closely.

FINANCIAL STATEMENT CHANGES
Interest Expense
P&L
+83.2%
$734.0M$1.3B

Interest expense surged 83.2% — significant debt increase or rising rates materially impacting earnings.

Net Income
P&L
-59.1%
$1.2B$510.0M

Net income declined 59.1% — review whether driven by operations, interest costs, or non-recurring items.

Dividends Paid
Cash Flow
-45.1%
$607.0M$333.0M

Dividends cut 45.1% — significant signal of cash flow stress or capital reallocation priorities.

Operating Cash Flow
Cash Flow
+29%
$2.0B$2.5B

Operating cash flow grew 29% — strong conversion of earnings to cash, healthy business fundamentals.

Cash & Equivalents
Balance Sheet
-19.2%
$3.2B$2.6B

Cash decreased 19.2% — monitor burn rate and upcoming capital needs.

R&D Expense
P&L
+10.9%
$924.0M$1.0B

R&D investment increased 10.9% — signals commitment to future product development, though near-term margin impact.

LANGUAGE CHANGES
NEW — 2026-02-26
PRIOR — 2025-02-28
ADDED
At January 31 , 2026, there were 1,240,946,574 common shares, par value 0.01 per share, of the registrant outstanding.
and Subsidiaries Financial Statements Report of Independent Registered Public Accounting Firm (PCAOB ID 34) 67 Consolidated Statements of Operations 69 Consolidated Statements of Comprehensive Income 70 Consolidated Balance Sheets 71 Consolidated Statements of Cash Flows 73 Consolidated Statements of Changes in Equity 74 Notes to the Consolidated Financial Statements 75 3 PART I Item 1.
federal securities law purposes is Britton Worthen, c/o CNH Industrial America LLC, 711 Jorie Boulevard, Oak Brook, Illinois 60523 (telephone number +1-331-256-0594).
Business Overview General CNH is a leading global equipment company that develops, manufactures and sells agricultural and construction equipment.
In addition, CNH's Financial Services segment offers an array of financial products and services, including: Retail financing for end customers purchasing or leasing new and/or used CNH equipment and/or other manufacturers' products, as well as other retail financing programs.
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REMOVED
At January 31 , 2025 , there were 1,248,023,791 common shares, par value 0.01 per share, of the registrant were outstanding.
and Subsidiaries Financial Statements Report of Independent Registered Public Accounting Firm (PCAOB ID 34) 71 Report of Independent Registered Public Accounting Firm (PCAOB ID 42) 73 Consolidated Statements of Operations 74 Consolidated Statements of Comprehensive Income 75 Consolidated Balance Sheets 76 Consolidated Statements of Cash Flows 78 Consolidated Statement of Changes in Equity 79 Notes to the Consolidated Financial Statements 80 3 PART I Item 1.
federal securities law purposes is Emily Sturges, c/o CNH Industrial America LLC, 711 Jorie Boulevard, Oak Brook, Illinois 60523 (telephone number +1-331-256-0594).
Starting with its third quarter 2022 results, CNH began voluntarily reporting its financial results under the periodic and annual reporting forms for U.S.
As of June 30, 2024, CNH determined that it no longer qualified as a foreign private issuer, as defined under the Exchange Act.
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