FERGMEDIUM SIGNALMANAGEMENT10-K

Ferguson completed a corporate restructuring becoming a Delaware corporation and changed its fiscal year end from July 31st to December 31st, while significantly increasing share buybacks by 50% to $948M.

The corporate restructuring from Jersey incorporation to Delaware suggests management is positioning for greater operational flexibility and potentially better investor appeal in U.S. markets. The fiscal year change to calendar year end will align Ferguson with most U.S. companies, improving comparability, though the transition period creates temporary reporting complexity.

Comparing 2025-09-26 vs 2024-09-25View on EDGAR →
FINANCIAL ANALYSIS

Ferguson's financial position shows mixed capital allocation signals with share buybacks surging 50% to $948M while dividends were cut 38% to $489M, suggesting a strategic shift toward more aggressive share repurchases. The company strengthened its cash position by 18% to $674M, but both accounts receivable and current liabilities grew by double digits (10% and 16% respectively), indicating business expansion but also higher working capital demands. Overall, the financial picture reflects a growing business with management favoring buybacks over dividends as the primary shareholder return mechanism.

FINANCIAL STATEMENT CHANGES
Share Buybacks
Cash Flow
+49.5%
$634.0M$948.0M

Share repurchases increased 49.5% — management returning capital, signals confidence in intrinsic value.

Dividends Paid
Cash Flow
-37.6%
$784.0M$489.0M

Dividends cut 37.6% — significant signal of cash flow stress or capital reallocation priorities.

Cash & Equivalents
Balance Sheet
+18%
$571.0M$674.0M

Cash grew 18% — improving liquidity position supports investment and shareholder returns.

Current Liabilities
Balance Sheet
+15.6%
$5.2B$6.0B

Current liabilities rose 15.6% — increased short-term obligations, watch current ratio.

Accounts Receivable
Balance Sheet
+10%
$3.6B$4.0B

Receivables grew 10% — monitor days sales outstanding for collection efficiency.

LANGUAGE CHANGES
NEW — 2025-09-26
PRIOR — 2024-09-25
ADDED
As of September 19, 2025, the number of outstanding shares of common stock was 196,151,443 .
For example, references to fiscal 2025 or similar references refer to the fiscal year ended July 31, 2025.
As previously announced, Ferguson is changing its fiscal year end from July 31 st to December 31 st , with its new fiscal year commencing on January 1, 2026.
The term transition period refers to the five-month period from August 1, 2025 to December 31, 2025 as the Company transitions from a July 31 st fiscal year end to a December 31 st fiscal year end.
As part of this transition and following a corporate restructuring, Ferguson Enterprises Inc.
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REMOVED
As of September 20, 2024, the number of outstanding shares of common stock was 200,739,472 .
* On August 1, 2024 (the Effective Date ), Ferguson plc, a company incorporated in Jersey, completed a merger transaction (the Merger ) that resulted in (i) Ferguson plc becoming a direct, wholly owned subsidiary of Ferguson Enterprises Inc., a Delaware corporation, and (ii) the shareholders of Ferguson plc at the designated record time for the Merger no longer holding ordinary shares of Ferguson plc but instead holding shares of common stock of Ferguson Enterprises Inc.
became the successor issuer to Ferguson plc, which was renamed Ferguson (Jersey) Limited and converted into a private company.
filed a Form 8-K12B for the purpose of establishing Ferguson Enterprises Inc.
has inherited the reporting history and filing status of Ferguson plc.
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