ESIMEDIUM SIGNALOPERATIONAL10-K

Element Solutions executed significant portfolio transformation through multiple acquisitions and the completed sale of MacDermid Graphics Solutions while substantially increasing cash reserves.

The company is actively reshaping its business mix through strategic M&A activity, including three new acquisitions (EFC Gases, Kuprion, and Micromax) while divesting non-core assets. The 74% increase in cash provides strong financial flexibility for continued growth investments, though declining net income suggests integration costs or market headwinds are impacting profitability.

Comparing 2026-02-18 vs 2025-02-19View on EDGAR →
FINANCIAL ANALYSIS

ESI's balance sheet strengthened significantly with cash surging 74% to $626.5M and total debt declining 11%, while current assets grew 24.6% reflecting both acquisition activity and improved liquidity. However, net income dropped 21.9% to $190.8M despite revenue growth implied by higher receivables and inventory levels. The overall picture suggests a company investing heavily in growth through acquisitions while managing integration challenges, with a much stronger financial position to execute its transformation strategy.

FINANCIAL STATEMENT CHANGES
Cash & Equivalents
Balance Sheet
+74.3%
$359.4M$626.5M

Cash position surged 74.3% — strong cash generation or capital raise providing significant financial cushion.

Current Assets
Balance Sheet
+24.6%
$1.3B$1.6B

Current assets grew 24.6% — improving short-term liquidity or inventory/receivables build.

Net Income
P&L
-21.9%
$244.2M$190.8M

Net income declined 21.9% — review whether driven by operations, interest costs, or non-recurring items.

Inventory
Balance Sheet
+19.7%
$246.2M$294.7M

Inventory built 19.7% — monitor whether demand supports this build or if write-downs may follow.

Accounts Receivable
Balance Sheet
+17.8%
$439.6M$517.7M

Receivables grew 17.8% — monitor days sales outstanding for collection efficiency.

Current Liabilities
Balance Sheet
+13.2%
$379.7M$429.9M

Current liabilities rose 13.2% — increased short-term obligations, watch current ratio.

Stockholders Equity
Balance Sheet
+12.2%
$2.4B$2.7B

Equity base grew 12.2% — retained earnings accumulation or equity issuance strengthening the balance sheet.

Total Debt
Balance Sheet
-11%
$1.8B$1.6B

Debt reduced 11% — deleveraging strengthens balance sheet and reduces financial risk.

LANGUAGE CHANGES
NEW — 2026-02-18
PRIOR — 2025-02-19
ADDED
Add-on Term Loans Element Solutions' $450 million aggregate principal amount of incremental term loans B borrowed under the Credit Agreement on February 2, 2026.
Electronics Element Solutions' MacDermid Alpha Electronics Solutions business segment.
EFC Acquisition Element Solutions' acquisition of EFC Gases Advanced Materials on January 2, 2026.
Kuprion Acquisition Element Solutions' acquisition of Kuprion, Inc.
Micromax Acquisition Element Solutions' acquisition of Micromax (US) Holdings LLC on February 2, 2026.
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REMOVED
Schmidt GmbH and HSO Hong Kong Holding Limited and its subsidiary.
MGS Transaction ESI's pending sale of its flexographic printing plate business, MacDermid Graphics Solutions, for approximately $325 million, subject to adjustments, as announced on September 3, 2024.
The MGS Transaction is expected to close in the first quarter of 2025, subject to customary closing conditions and adjustments.
RSUs Restricted stock units issued by Element Solutions from time to time under the 2013 Plan.
2024 Annual Report This annual report on Form 10-K for the fiscal year ended December 31, 2024.
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