NWEHIGH SIGNALOPERATIONAL10-K

NWE dramatically increased its ownership stake in the Colstrip coal facility from 30% to 55% of Units 3&4, while simultaneously preparing for a corporate name change to Bright Horizon Energy Corporation following a merger agreement.

The massive expansion of coal assets runs counter to industry trends toward renewable energy and creates significant regulatory and environmental risks, especially given increasing scrutiny of coal-fired generation. The concurrent merger activity and corporate rebranding suggests major strategic shifts that could fundamentally alter the company's business model and risk profile.

Comparing 2026-02-12 vs 2025-02-13View on EDGAR →
FINANCIAL ANALYSIS

The company shows mixed financial signals with cash more than doubling to $8.8M and current assets growing 20.5%, indicating improved liquidity, while current liabilities decreased 13.1% suggesting better working capital management. However, net income declined significantly by 19.2% to $181.1M, indicating operational challenges that offset the improved balance sheet position and raise questions about the sustainability of the company's profitability amid these major strategic changes.

FINANCIAL STATEMENT CHANGES
Cash & Equivalents
Balance Sheet
+105%
$4.3M$8.8M

Cash position surged 105% — strong cash generation or capital raise providing significant financial cushion.

Current Assets
Balance Sheet
+20.5%
$418.2M$503.9M

Current assets grew 20.5% — improving short-term liquidity or inventory/receivables build.

Net Income
P&L
-19.2%
$224.1M$181.1M

Net income declined 19.2% — review whether driven by operations, interest costs, or non-recurring items.

Current Liabilities
Balance Sheet
-13.1%
$802.2M$697.5M

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

Accounts Receivable
Balance Sheet
+11.7%
$187.8M$209.8M

Receivables grew 11.7% — monitor days sales outstanding for collection efficiency.

LANGUAGE CHANGES
NEW — 2026-02-12
PRIOR — 2025-02-13
ADDED
As of February 6, 2026, 61,443,621 shares of the registrant s common stock, par value $0.01 per share, were outstanding.
Bright Horizon Energy Corporation (Bright Horizon Energy) - The new corporate name that Black Hills will assume following the completion of the Merger Agreement.
Colstrip - A jointly owned sub-bituminous coal fired electric generation facility located near Colstrip, Montana, of which, as of January 1, 2026, we have a 55 percent ownership of Units 3 4.
DGGS - The Dave Gates Generating Station at Mill Creek, Montana, a 150 MW natural gas fired electric generation facility.
Greenhouse Gas (GHG) - Gas that traps heat in the atmosphere.
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REMOVED
As of February 7, 2025, 61,328,041 shares of the registrant s common stock, par value $0.01 per share, were outstanding.
Colstrip - A jointly owned sub-bituminous coal fired facility located near Colstrip, Montana, of which we have a 30 percent ownership of Unit 4.
We have entered into agreements to acquire an additional 40 percent ownership in Units 3 4 on December 31, 2025.
DGGS - The Dave Gates Generating Station at Mill Creek, a 150 MW natural gas fired facility.
Greenhouse Gas (GHG) - Gas that traps heat in the atmosphere Hedging - Entering into transactions to manage various types of risk (e.g.
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