IEPMEDIUM SIGNALFINANCIAL10-K

IEP significantly reduced its cash position from $2.6B to $1.4B while simultaneously growing stockholders equity and meaningfully reducing net losses.

The substantial cash reduction paired with higher equity suggests active capital deployment or strategic repositioning, which could indicate either opportunistic investments or operational pressures requiring liquidity usage. The meaningful improvement in net losses from -$445M to -$299M demonstrates better operational performance despite lower net interest income.

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

IEP's financial profile shows mixed signals with cash declining by 44% to $1.4B while stockholders equity grew 28% to $6.5B, suggesting potential asset revaluation or strategic transactions. Net losses improved notably from -$445M to -$299M despite net interest income declining by nearly 40% to $288M. The overall picture indicates active capital management with improved underlying profitability but reduced liquidity cushion and lower investment income generation.

FINANCIAL STATEMENT CHANGES
Cash & Equivalents
Balance Sheet
-44.3%
$2.6B$1.4B

Cash declined 44.3% — significant cash burn or deployment; verify adequacy of remaining liquidity runway.

Net Interest Income
P&L
-39.6%
$477.0M$288.0M

Net interest income declined 39.6% — margin compression from rate changes or funding cost increases.

Net Income
P&L
+32.8%
-$445.0M-$299.0M

Net income grew 32.8% — bottom-line growth signals improving overall business health.

Stockholders Equity
Balance Sheet
+27.9%
$5.1B$6.5B

Equity base grew 27.9% — retained earnings accumulation or equity issuance strengthening the balance sheet.

Capital Expenditure
Cash Flow
+21.8%
$280.0M$341.0M

Capex increased 21.8% — ongoing investment in capacity or infrastructure for future growth.

Total Assets
Balance Sheet
-12.7%
$16.3B$14.2B

Total assets contracted 12.7% — asset sales, write-downs, or balance sheet optimization underway.

LANGUAGE CHANGES
NEW — 2026-02-26
PRIOR — 2025-02-26
ADDED
As of February 25, 2026, there were 637,209,452 depositary units outstanding .
Except as required by law, we undertake no obligation to publicly update or review any forward-looking statements, whether as a result of new information, future developments or otherwise, after the date of this Report.
As of December 31, 2025, through our Investment segment, we have significant positions in various investments, which include American Electric Power Company, Inc.
( CVR Energy ), along with a 3% interest in common units of CVR Partners, LP ( CVR Partners ) held outside of CVR Energy.
CVR Energy is a diversified holding company primarily engaged in the petroleum refining and marketing businesses, the renewable fuels businesses as well as in the nitrogen fertilizer manufacturing and distribution businesses through its holdings in CVR Partners.
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REMOVED
As of February 25, 2025, there were 522,736,315 depositary units outstanding .
As of December 31, 2024, through our Investment segment, we have significant positions in various investments, which include Southwest Gas Holdings, Inc.
( CVR Energy ), along with a 2% interest in common units of CVR Partners, LP held outside of CVR Energy.
CVR Energy is a diversified holding company primarily engaged in the petroleum refining and marketing businesses, the renewable fuels businesses as well as in the nitrogen fertilizer manufacturing and distribution businesses through its holdings in CVR Partners, LP, a publicly traded limited partnership ( CVR Partners ).
CVR Energy holds 100% of the general partner interest and approximately 37% of the outstanding common units of CVR Partners as of December 31, 2024.
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