WATHIGH SIGNALOPERATIONAL10-K

Waters Corporation completed a major acquisition of the BDS Business in February 2026, dramatically expanding its scale with revenue growing 296% and operating income increasing 318%.

This transformative acquisition significantly expands Waters' analytical instruments portfolio and market presence, representing the company's fourth major technology acquisition since its IPO. The substantial increase in operating leverage (operating income grew faster than revenue) suggests strong synergies and integration success, positioning Waters as a much larger player in the analytical instruments market.

Comparing 2026-02-23 vs 2025-02-25View on EDGAR →
FINANCIAL ANALYSIS

Waters experienced explosive growth across all metrics, with revenue nearly quadrupling to $3.2B and operating income surging 318% to $802.6M, demonstrating strong operating leverage from the BDS acquisition. The company maintained healthy cash generation with cash increasing 81% to $587.8M while stockholders' equity grew a more modest 40% to $2.6B, indicating disciplined capital allocation. The proportional increases in R&D and SG&A expenses suggest successful integration of the acquired business while maintaining operational efficiency ratios.

FINANCIAL STATEMENT CHANGES
Operating Income
P&L
+317.8%
$192.1M$802.6M

Operating leverage kicking in — revenue growth outpacing cost growth, a hallmark of scaling businesses.

Gross Profit
P&L
+308.4%
$293.8M$1.2B

Gross profit expanding — improving pricing power or product mix shift toward higher-margin offerings.

Revenue
P&L
+295.7%
$799.9M$3.2B

Strong top-line growth of 295.7% — accelerating demand or successful expansion into new markets.

SG&A Expense
P&L
+287.6%
$214.2M$830.4M

SG&A up 287.6% — significant increase in sales or administrative costs, monitor impact on operating leverage.

R&D Expense
P&L
+264.8%
$53.6M$195.7M

R&D investment increased 264.8% — signals commitment to future product development, though near-term margin impact.

Interest Expense
P&L
+161.1%
$26.6M$69.5M

Interest expense surged 161.1% — significant debt increase or rising rates materially impacting earnings.

Cash & Equivalents
Balance Sheet
+81.2%
$324.4M$587.8M

Cash position surged 81.2% — strong cash generation or capital raise providing significant financial cushion.

Current Liabilities
Balance Sheet
+56.9%
$789.8M$1.2B

Current liabilities surged 56.9% — significant near-term obligations; verify ability to meet short-term debt.

Stockholders Equity
Balance Sheet
+40.1%
$1.8B$2.6B

Equity base grew 40.1% — retained earnings accumulation or equity issuance strengthening the balance sheet.

Current Assets
Balance Sheet
+28.7%
$1.7B$2.1B

Current assets grew 28.7% — improving short-term liquidity or inventory/receivables build.

LANGUAGE CHANGES
NEW — 2026-02-23
PRIOR — 2025-02-25
ADDED
These amounts have been recorded as part of the income statement provision for income taxes.
Unrealized (losses) gains on open contracts from interest rate cross-currency swap agreements fluctuated year over year primarily due to changes in foreign exchange rates, which resulted in period-to-period variability.
Management s Discussion and Analysis of Financial Condition and Results of Operations 44 7A.
Changes in and Disagreements with Accountants on Accounting and Financial Disclosure 112 9A.
These instruments are used in predicting the suitability and stability of fine chemicals, pharmaceuticals, water, polymers, metals and viscous liquids for various industrial, consumer goods and healthcare products, as well as for life science research.
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REMOVED
The changes in the valuation allowance during the years ended December 31, 2024, 2023 and 2022 are primarily due to the effect of foreign currency translation on a valuation allowance related to a net operating loss carryforward.
Management s Discussion and Analysis of Financial Condition and Results of Operations 35 7A.
Changes in and Disagreements with Accountants on Accounting and Financial Disclosure 100 9A.
With approximately 7,600 employees worldwide, Waters operates directly in over 35 countries and has products available in more than 100 countries.
The Company s thermal analysis, rheometry and calorimetry instruments are used in predicting the suitability and stability of fine chemicals, pharmaceuticals, water, polymers, metals and viscous liquids for various industrial, consumer goods and healthcare products, as well as for life science research.
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