MHHIGH SIGNALFINANCIAL10-Q

McGraw Hill reported a dramatic decline in operating income alongside substantially lower revenue and a significant reduction in accounts receivable during the quarter.

The company's operating income fell substantially while revenue declined meaningfully, indicating severe operational challenges that go beyond typical seasonal variations. The massive reduction in accounts receivable suggests either aggressive collection efforts, a significant contraction in business activity, or potential accounting adjustments that warrant close investor scrutiny.

Comparing 2026-02-11 vs 2025-11-12View on EDGAR →
FINANCIAL ANALYSIS

McGraw Hill's financial performance deteriorated significantly with operating income falling substantially and revenue declining by over one-third. While the company maintained a stronger cash position ($514.4M vs $463.2M), the dramatic reduction in accounts receivable from $666.8M to $242.3M represents a fundamental shift in the business profile. The combination of sharply lower profitability metrics alongside this accounts receivable contraction signals either a major business restructuring or significant operational challenges that investors should monitor closely.

FINANCIAL STATEMENT CHANGES
Operating Income
P&L
-80.6%
$156.5M$30.4M

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

Accounts Receivable
Balance Sheet
-63.7%
$666.8M$242.3M

Receivables declined — improved collection efficiency or conservative revenue recognition.

Revenue
P&L
-35.1%
$669.2M$434.2M

Revenue declined 35.1% — significant demand weakness or market share loss warrants investigation.

Gross Profit
P&L
-30.1%
$530.1M$370.3M

Gross margin compression — rising input costs, pricing pressure, or unfavorable product mix shift.

Inventory
Balance Sheet
+27.6%
$133.0M$169.7M

Inventory built 27.6% — monitor whether demand supports this build or if write-downs may follow.

Current Assets
Balance Sheet
-25%
$1.4B$1.1B

Current assets declined 25% — monitor working capital adequacy and short-term liquidity.

Cash & Equivalents
Balance Sheet
+11.1%
$463.2M$514.4M

Cash grew 11.1% — improving liquidity position supports investment and shareholder returns.

LANGUAGE CHANGES
NEW — 2026-02-11
PRIOR — 2025-11-12
ADDED
Management's Discussion and Analysis of Financial Condition and Results of Operations 36 Item 3.
AND SUBSIDIARIES CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS) (Unaudited; dollars in thousands) Three Months Ended December 31, Nine Months Ended December 31, 2025 2024 2025 2024 Net income (loss) $ ( 20,199 ) $ ( 52,928 ) $ 85,587 $ 71,028 Other comprehensive income (loss): Foreign currency translation adjustment, net of tax 288 ( 3,054 ) 2,254 ( 3,312 ) Total other comprehensive income (loss) $ 288 $ ( 3,054 ) $ 2,254 $ ( 3,312 ) Comprehensive income (loss) $ ( 19,911 ) $ ( 55,982 ) $ 87,841 $ 67,716 See accompanying notes to these unaudited consolidated financial statements.
In management's opinion, the Company has made all adjustments of a normal recurring nature necessary 7 MCGRAW HILL, INC.
AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Unaudited; dollars in thousands, except for share and per share data) for fair financial statement presentation.
Accordingly, these unaudited interim consolidated financial statements and related notes should be read in conjunction with the Company's audited consolidated financial statements and related notes thereto for the fiscal year ended March 31, 2025 included in the Company's final prospectus filed with the Securities and Exchange Commission (the SEC ) on July 24, 2025 (the Prospectus ).
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REMOVED
Management's Discussion and Analysis of Financial Condition and Results of Operations 33 Item 3.
AND SUBSIDIARIES CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS) (Unaudited; dollars in thousands) Three Months Ended September 30, Six Months Ended September 30, 2025 2024 2025 2024 Net income (loss) $ 105,284 $ 133,403 $ 105,786 $ 123,956 Other comprehensive income (loss): Foreign currency translation adjustment, net of tax ( 549 ) 947 1,966 ( 258 ) Total other comprehensive income (loss) $ ( 549 ) $ 947 $ 1,966 $ ( 258 ) Comprehensive income (loss) $ 104,735 $ 134,350 $ 107,752 $ 123,698 See accompanying notes to these unaudited consolidated financial statements.
In managements opinion, the Company has made all adjustments of a normal recurring nature necessary for fair financial statement presentation.
Accordingly, these unaudited interim consolidated financial 6 MCGRAW HILL, INC.
AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Unaudited; dollars in thousands, except for share and per share data) statements and related notes should be read in conjunction with the Company's audited consolidated financial statements and related notes thereto for the fiscal year ended March 31, 2025 included in the Company's final prospectus filed with the Securities and Exchange Commission (the SEC ) on July 24, 2025 (the Prospectus ).
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