NRUCHIGH SIGNALFINANCIAL10-K

NRUC experienced a dramatic 75% collapse in net income alongside a massive 47% surge in interest expenses, indicating severe profitability pressures in a rising rate environment.

The company's core lending business to electric cooperatives is being crushed by interest rate headwinds, with borrowing costs exploding while revenue generation appears constrained. The simultaneous 52% drop in cash reserves and 35% decline in operating cash flow suggests potential liquidity stress and reduced financial flexibility.

Comparing 2025-08-05 vs 2024-08-01View on EDGAR →
FINANCIAL ANALYSIS

NRUC's financial performance deteriorated sharply with net income plummeting 75% to $139.7M as interest expenses surged 47% to $1.0B, while SG&A costs increased 20%. Cash and equivalents were nearly halved to $134.7M and operating cash flow dropped 35% to $207.5M. This combination of compressed margins, elevated funding costs, and weakened cash generation signals a company struggling with the interest rate environment's impact on its cooperative lending model.

FINANCIAL STATEMENT CHANGES
Net Income
P&L
-74.7%
$553.3M$139.7M

Net income declined 74.7% — review whether driven by operations, interest costs, or non-recurring items.

Cash & Equivalents
Balance Sheet
-51.9%
$280.1M$134.7M

Cash declined 51.9% — significant cash burn or deployment; verify adequacy of remaining liquidity runway.

Interest Expense
P&L
+46.9%
$705.5M$1.0B

Interest expense surged 46.9% — significant debt increase or rising rates materially impacting earnings.

Operating Cash Flow
Cash Flow
-35.3%
$320.6M$207.5M

Operating cash flow fell 35.3% — earnings quality concerns; investigate working capital changes and non-cash items.

SG&A Expense
P&L
+20.3%
$59.0M$70.9M

SG&A increased modestly — likely reflects growth-related hiring or sales expansion investment.

LANGUAGE CHANGES
NEW — 2025-08-05
PRIOR — 2024-08-01
ADDED
Management s Discussion and Analysis of Financial Condition and Results of Operations ( MD A ) 24 Introduction 24 Non-GAAP Financial Measures 24 Executive Summary 25 Consolidated Results of Operations 31 Consolidated Balance Sheet Analysis 40 Enterprise Risk Management 47 Credit Risk 48 Liquidity Risk 57 Market Risk 69 Operational Risk 71 Critical Accounting Estimates 72 Recent Accounting Changes and Other Developments 74 Non-GAAP Financial Measures and Reconciliations 74 Item 7A.
OUR BUSINESS CFC was established by and for the rural electric cooperative network to provide financing solutions to electric cooperatives.
Loans to electric utility organizations accounted for approximately 98% of our total loans outstanding as of both May 31, 2025 and 2024.
We offer various short- and long-term unsecured investment products to our members and their affiliates, including commercial paper, select notes, daily liquidity fund notes, medium-term notes and subordinated certificates.
MEMBERS Our consolidated membership, after taking into consideration entities that are members of both CFC and NCSC and eliminating overlapping members between CFC and NCSC, totaled 1,176 members and 540 associates as of May 31, 2025, compared with 1,167 members and 512 associates as of May 31, 2024.
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REMOVED
Management s Discussion and Analysis of Financial Condition and Results of Operations ( MD A ) 24 Introduction 24 N on-GAAP Finan cial Measures 24 Executive Summary 25 Consolidated Results of Operations 30 Consolidated Balance Sheet Analysis 38 Enterprise Risk Management 46 Credit Risk 47 Liquidity Risk 56 Market Risk 68 Operational Risk 70 Critical Accounting Estimates 71 Recent Accounting Changes and Other Developments 73 Non-GAAP Financial Measures and Reconciliations 74 Item 7A.
OUR BUSINESS CFC was established by and for the rural electric cooperative network to provide affordable financing alternatives to electric cooperatives.
Rural electric cooperatives, most of which are not-for-profit entities, were established to provide electricity in rural areas historically deemed too costly to be served by investor-owned utilities.
As such, our electric cooperative members experience limited competition because they generally operate in exclusive territories, the majority of which are not rate regulated.
Loans to electric utility organizations accounted for approximately 98% and 99% of our total loans outstanding as of May 31, 2024 and 2023, respectively.
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