WERNHIGH SIGNALFINANCIAL10-K

WERN experienced severe operational deterioration with a swing from $34.2M profit to -$14.4M loss while dramatically increasing debt levels and slashing operating cash flow by 45%.

The company's fundamental profitability collapsed with operating income falling 82% despite reducing fleet size, indicating serious operational efficiency problems or market headwinds. The simultaneous 184% spike in interest expense coupled with $102M additional debt suggests the company is borrowing heavily during a period of declining performance, creating a dangerous leverage spiral.

Comparing 2026-02-26 vs 2025-02-26View on EDGAR →
FINANCIAL ANALYSIS

WERN's financial profile deteriorated sharply across all key metrics, swinging from profitable operations to losses while operating cash flow plummeted 45% to $181.8M. The company increased total debt by $102M to $752M while interest expense nearly tripled to $33.5M, creating a concerning debt burden during a performance downturn. Despite reducing capital expenditures by 40%, the company maintained share buybacks and increased cash reserves, suggesting management is balancing defensive positioning with continued capital returns amid operational challenges.

FINANCIAL STATEMENT CHANGES
Interest Expense
P&L
+183.5%
$11.8M$33.5M

Interest expense surged 183.5% — significant debt increase or rising rates materially impacting earnings.

Net Income
P&L
-142.1%
$34.2M-$14.4M

Net income declined 142.1% — review whether driven by operations, interest costs, or non-recurring items.

Operating Income
P&L
-82.4%
$66.1M$11.7M

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

Cash & Equivalents
Balance Sheet
+47%
$40.8M$59.9M

Cash position surged 47% — strong cash generation or capital raise providing significant financial cushion.

Operating Cash Flow
Cash Flow
-44.9%
$329.7M$181.8M

Operating cash flow fell 44.9% — earnings quality concerns; investigate working capital changes and non-cash items.

Capital Expenditure
Cash Flow
-39.5%
$413.8M$250.4M

Capex reduced 39.5% — investment cycle winding down or capital discipline; may improve near-term free cash flow.

Share Buybacks
Cash Flow
-17.2%
$67.1M$55.6M

Buyback activity reduced 17.2% — capital being redeployed elsewhere or cash conservation underway.

Total Debt
Balance Sheet
+15.7%
$650.0M$752.0M

Debt rose 15.7% — additional borrowing for investment or operations; monitor coverage ratios.

Inventory
Balance Sheet
-14.7%
$14.2M$12.1M

Inventory reduced 14.7% — lean inventory management or demand outpacing supply.

Current Assets
Balance Sheet
+13.1%
$541.8M$612.8M

Current assets grew 13.1% — improving short-term liquidity or inventory/receivables build.

LANGUAGE CHANGES
NEW — 2026-02-26
PRIOR — 2025-02-26
ADDED
As of February 6, 2026, 59,869,405 shares of the registrant s common stock, par value $0.01 per share, were outstanding.
Management's Discussion and Analysis of Financial Condition and Results of Operations 15 Item 7A.
At the end of 2025, our Truckload Transportation Services ( TTS ) segment had a fleet of 7,100 trucks, of which 6,785 were company-operated and 315 were owned and operated by independent contractors.
Our Werner Logistics segment operated an additional 27 drayage company trucks and 170 Final Mile delivery trucks at the end of 2025.
Werner Logistics provides services throughout North America and generates the majority of our non-trucking revenues through three divisions.
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REMOVED
As of February 7, 2025, 61,872,209 shares of the registrant s common stock, par value $0.01 per share, were outstanding.
Management's Discussion and Analysis of Financial Condition and Results of Operations 16 Item 7A.
At the end of 2024, our Truckload Transportation Services ( TTS ) segment had a fleet of 7,450 trucks, of which 7,155 were company-operated and 295 were owned and operated by independent contractors.
Our Werner Logistics division operated an additional 18 drayage company trucks and 134 Final Mile delivery trucks at the end of 2024.
Werner Logistics provides services throughout North America and generates the majority of our non-trucking revenues through three operating units.
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