CNRHIGH SIGNALFINANCIAL10-K

CNR completed a major merger with Arch on January 14, 2025, dramatically expanding the company's scale but causing significant operational losses in the integration period.

The merger with Arch has more than doubled CNR's asset base and substantially increased its market presence, but the company swung from $286M in net income to a $153M loss, indicating severe integration challenges or one-time costs. The massive increase in share buybacks ($70M to $224M) during a loss period raises questions about capital allocation priorities and suggests management confidence in long-term prospects despite near-term headwinds.

Comparing 2026-02-17 vs 2025-02-20View on EDGAR →
FINANCIAL ANALYSIS

The Arch merger transformed CNR's financial profile, with total assets growing 113% to $6.1B and stockholders' equity expanding 135% to $3.7B, while inventory and receivables surged nearly 300% and 155% respectively, reflecting the combined entity's larger operational footprint. However, profitability collapsed with the company posting a $153M loss versus $286M profit previously, and operating income turning deeply negative at -$182M. The dramatic scale expansion coupled with significant losses and aggressive share buybacks during unprofitable periods creates a complex risk-reward scenario requiring close monitoring of integration progress.

FINANCIAL STATEMENT CHANGES
Inventory
Balance Sheet
+289.6%
$96.2M$374.8M

Inventory surged 289.6% — growing significantly faster than typical sales pace; potential demand softening or supply chain overcorrection.

Share Buybacks
Cash Flow
+216.4%
$70.9M$224.3M

Share repurchases increased 216.4% — management returning capital, signals confidence in intrinsic value.

Accounts Receivable
Balance Sheet
+155.4%
$136.8M$349.2M

Receivables surged 155.4% — revenue recognized but not yet collected; watch for collection issues or channel stuffing.

Net Income
P&L
-153.5%
$286.4M-$153.2M

Net income declined 153.5% — review whether driven by operations, interest costs, or non-recurring items.

Operating Income
P&L
-151.9%
$351.0M-$182.1M

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

Stockholders Equity
Balance Sheet
+134.5%
$1.6B$3.7B

Equity base grew 134.5% — retained earnings accumulation or equity issuance strengthening the balance sheet.

Total Debt
Balance Sheet
+115.2%
$183.5M$394.8M

Debt increased 115.2% — substantial leverage increase; assess whether deployed for growth or covering losses.

Total Assets
Balance Sheet
+112.9%
$2.9B$6.1B

Asset base grew 112.9% — expansion through organic growth, acquisitions, or capital deployment.

Total Liabilities
Balance Sheet
+87%
$1.3B$2.5B

Liabilities grew 87% — significant increase in debt or obligations, assess impact on financial flexibility.

Current Assets
Balance Sheet
+70.5%
$786.0M$1.3B

Current assets grew 70.5% — improving short-term liquidity or inventory/receivables build.

LANGUAGE CHANGES
NEW — 2026-02-17
PRIOR — 2025-02-20
ADDED
Market for Registrant s Common Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities 60 ITEM 6.
Management s Discussion and Analysis of Financial Condition and Results of Operations 61 ITEM 7A.
Changes in and Disagreements with Accountants on Accounting and Financial Disclosure 130 ITEM 9A.
The information set forth herein does not include the results of operations or cash flows of Arch prior to January 14, 2025.
See Note 2 Merger with Arch for further discussion of the unaudited pro forma information.
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REMOVED
Employer Identification No.) 275 Technology Drive Suite 101 Canonsburg , PA 15317-9565 ( 724 ) 416-8300 (Address, including zip code, and telephone number, including area code, of registrant s principal executive offices) CONSOL Energy Inc.
Market for Registrant's Common Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities 59 ITEM 7.
Management's Discussion and Analysis of Financial Condition and Results of Operations 60 ITEM 7A.
Changes in and Disagreements with Accountants on Accounting and Financial Disclosures 124 ITEM 9A.
Since the Merger occurred subsequent to the end of the reporting period, unless otherwise specifically noted, information set forth herein does not include the information of Arch.
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