LNTMEDIUM SIGNALOPERATIONAL10-K

LNT completed its exit from the steam business and switched to reduced disclosure format while delivering strong financial performance with significant liquidity improvements.

The company's adoption of reduced disclosure format suggests regulatory comfort with their operational stability, while the completion of steam business exit represents strategic focus on core utility operations. The strong financial metrics across revenue, profitability, and balance sheet strength indicate effective execution of their utility strategy.

Comparing 2026-02-20 vs 2025-02-21View on EDGAR →
FINANCIAL ANALYSIS

LNT demonstrated robust financial performance with net income growing 17.4% to $810M and operating income increasing 15.7% to $1.0B, while significantly strengthening liquidity with current assets surging 43.3% to $1.7B and current liabilities declining 21.8% to $2.1B. The company increased capital expenditures by 26.9% to $1.5B, signaling continued investment in utility infrastructure, while total assets grew a healthy 10% to $25.0B. This financial profile suggests a utility company successfully investing in growth while maintaining strong operational cash generation and improving working capital management.

FINANCIAL STATEMENT CHANGES
Current Assets
Balance Sheet
+43.3%
$1.2B$1.7B

Current assets grew 43.3% — improving short-term liquidity or inventory/receivables build.

Capital Expenditure
Cash Flow
+26.9%
$1.2B$1.5B

Capex increased 26.9% — ongoing investment in capacity or infrastructure for future growth.

Current Liabilities
Balance Sheet
-21.8%
$2.7B$2.1B

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

Net Income
P&L
+17.4%
$690.0M$810.0M

Net income grew 17.4% — bottom-line growth signals improving overall business health.

Operating Income
P&L
+15.7%
$886.0M$1.0B

Operating income improving — cost discipline or growing revenue base absorbing fixed costs.

Accounts Receivable
Balance Sheet
+11.5%
$427.0M$476.0M

Receivables grew 11.5% — monitor days sales outstanding for collection efficiency.

Total Assets
Balance Sheet
+10%
$22.7B$25.0B

Asset base grew 10% — expansion through organic growth, acquisitions, or capital deployment.

LANGUAGE CHANGES
NEW — 2026-02-20
PRIOR — 2025-02-21
ADDED
Interstate Power and Light Company and Wisconsin Power and Light Company meet the conditions set forth in General Instruction I(1)(a) and (b) of Form 10-K and are therefore filing this Form 10-K with the reduced disclosure format specified in General Instruction I(2) to such Form 10-K.
At December 31, 2025, IPL supplied electric and natural gas service to approximately 505,000 and 230,000 retail customers, respectively, in Iowa.
IPL also sells electricity to wholesale customers in Illinois and Iowa and was engaged in the generation and distribution of steam for two customers in Cedar Rapids, Iowa, which were each under contract through 2025 for taking minimum quantities of annual steam usage, with certain conditions.
Subsequent to December 31, 2025, IPL exited the steam business.
At December 31, 2025, WPL supplied electric and natural gas service to approximately 505,000 and 205,000 retail customers, respectively.
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REMOVED
Form 10-K Summary 110 Signatures 111 Table of C o ntents DEFINITIONS The following abbreviations or acronyms used in this report are defined below: Abbreviation or Acronym Definition Abbreviation or Acronym Definition 2025 Alliant Energy Proxy Statement Alliant Energy s Proxy Statement for the 2025 Annual Meeting of Shareowners GAAP U.S.
WEBSITE ACCESS TO REPORTS Alliant Energy, IPL and WPL make their periodic and current reports, and amendments to those reports, available, free of charge, on Alliant Energy s website at www.alliantenergy.com/investors on the same day as such material is electronically filed with, or furnished to, the SEC.
At December 31, 2024, IPL supplied electric and natural gas service to approximately 500,000 and 230,000 retail customers, respectively, in Iowa.
IPL also sells electricity to wholesale customers in Minnesota (IPL s related wholesale power agreement expires July 2025), Illinois and Iowa.
IPL is also engaged in the generation and distribution of steam for two customers in Cedar Rapids, Iowa, which are each under contract through 2025 for taking minimum quantities of annual steam usage, with certain conditions, after which IPL expects to exit the steam business.
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