IACHIGH SIGNALOPERATIONAL10-K

IAC completed the spinoff of Angi Inc., transforming from a diverse holding company into a more focused entity centered around publishing and digital businesses.

The Angi distribution fundamentally restructured IAC's business portfolio, evidenced by the dramatic inventory increase (9,587%) suggesting a shift toward physical/content publishing operations and the halving of cash reserves. This represents a strategic pivot that will require investors to reassess IAC's valuation framework and growth prospects as a more concentrated entity.

Comparing 2026-02-20 vs 2025-02-28View on EDGAR →
FINANCIAL ANALYSIS

IAC's financials reflect the major structural changes from the Angi spinoff, with cash declining 47% to $960M and current assets falling 38% as resources were distributed. Despite operating losses deepening significantly to -$97M and interest expense rising 43%, the company improved its bottom line loss by 81% and doubled operating cash flow to $355M, suggesting the remaining core businesses are generating stronger cash conversion. The dramatic inventory increase and reduced R&D spending indicate a fundamental shift in business mix toward asset-heavier, content-focused operations.

FINANCIAL STATEMENT CHANGES
Inventory
Balance Sheet
+9587.7%
$317K$30.7M

Inventory surged 9587.7% — growing significantly faster than typical sales pace; potential demand softening or supply chain overcorrection.

Operating Income
P&L
-2203%
-$4.2M-$97.4M

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

Operating Cash Flow
Cash Flow
+87.1%
$189.5M$354.5M

Operating cash flow surged 87.1% — exceptional cash generation, highest quality earnings signal.

Net Income
P&L
+80.7%
-$539.9M-$104.0M

Net income grew 80.7% — bottom-line growth signals improving overall business health.

Capital Expenditure
Cash Flow
-70.7%
$65.5M$19.2M

Capex reduced 70.7% — investment cycle winding down or capital discipline; may improve near-term free cash flow.

Cash & Equivalents
Balance Sheet
-46.6%
$1.8B$960.2M

Cash declined 46.6% — significant cash burn or deployment; verify adequacy of remaining liquidity runway.

Interest Expense
P&L
+43.1%
$110.2M$157.6M

Interest expense surged 43.1% — significant debt increase or rising rates materially impacting earnings.

R&D Expense
P&L
-39.4%
$323.7M$196.0M

R&D spending cut 39.4% — could signal cost discipline or concerning reduction in innovation investment.

Current Assets
Balance Sheet
-37.8%
$2.5B$1.5B

Current assets declined 37.8% — monitor working capital adequacy and short-term liquidity.

Current Liabilities
Balance Sheet
-36.7%
$886.2M$560.9M

Current liabilities reduced — improved short-term financial position and working capital health.

LANGUAGE CHANGES
NEW — 2026-02-20
PRIOR — 2025-02-28
ADDED
Management's Discussion and Analysis of Financial Condition and Results of Operations 35 Item 7A.
Business OVERVIEW Who We Are IAC today is comprised of category leading businesses, including People Inc.
and Care.com, among others, and holds strategic equity positions in MGM Resorts International and Turo Inc.
( Angi ) by means of a special dividend (the Distribution ) of all shares of Angi capital stock held by IAC to holders of its common stock and Class B common stock.
As a result of the Distribution, IAC no longer owns any shares of Angi s capital stock and Angi became an independent public company.
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REMOVED
Management's Discussion and Analysis of Financial Condition and Results of Operations 43 Item 7A.
Business OVERVIEW Who We Are IAC is today comprised of category leading businesses, including Dotdash Meredith Inc., Angi Inc.
and Care.com, as well as others ranging from early stage to established businesses.
IAC also holds strategic equity positions in businesses across several industries, including in MGM Resorts International and Turo Inc.
2 On January 13, 2025, IAC announced that its board of directors approved a plan to spin off its full stake in Angi Inc.
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