Press Release: the Andersons, Inc. Reports Second Quarter Results

Dow Jones
Aug 04

MAUMEE, Ohio, Aug. 3, 2026 /CNW/ -- The Andersons, Inc. (Nasdaq: ANDE) announces financial results for the second quarter ended June 30, 2026.

Financial Highlights:

   -- Second quarter net income attributable to The Andersons of $57 million or 
      $1.65 per diluted share and adjusted net income attributable of $74 
      million, or $2.15 per diluted share 
 
   -- Adjusted EBITDA of $140 million 
 
   -- Renewables reports record second quarter pretax income of $65 million and 
      adjusted pretax income of $88 million on record production, strong 
      merchandising, and 45Z tax credits 
 
   -- Agribusiness pretax and adjusted pretax income attributable to The 
      Andersons of $20 million on solid fertilizer performance 

"Our second quarter results reflect continued outstanding performance in Renewables and year-over-year improvement in Agribusiness," said President and CEO Bill Krueger. "Renewables delivered exceptional results driven by strong operational execution and solid merchandising performance. Our plants achieved record second quarter production while safely completing planned spring maintenance activities. The first quarter finalization of the Renewable Volume Obligations (RVO) supported stronger commodity markets and created opportunities for our merchandising team, while our low-carbon strategy contributed

$24 million of 45Z tax credits in the quarter."

"Agribusiness delivered modest year-over-year improvement as our merchandising businesses benefited from periods of market volatility, and our fertilizer business performed well through the spring application season," added Krueger.

"We continue to execute on our long-term growth strategy. We are preparing for our previously announced debottlenecking project at our Clymers, Indiana, ethanol facility. We continue to pursue additional opportunities to reduce the carbon intensity of our operations to position our plants to maximize the value of 45Z tax credits, including the advancement of our Class VI well permit. We also expect Port of Houston's soybean meal export capabilities to be operational in the fourth quarter. Looking ahead, we remain optimistic about the opportunities across our businesses, particularly in the renewable fuels and feedstocks supply chains. Strong ethanol production, favorable export demand, growing adoption of low-carbon fuels, and continued progress on our strategic investments position us well to capitalize on evolving market opportunities and create long-term value for our shareholders, " continued Krueger.

 
$ in millions, except per share amounts 
                      Q2 2026  Q2 2025  Variance  YTD 2026  YTD 2025  Variance 
Pretax Income          $ 67.3   $ 24.8    $ 42.5   $ 101.2    $ 28.0    $ 73.2 
Pretax Income 
 Attributable to the 
 
 Company(1)              70.0     15.9      54.1     107.7      14.1      93.6 
Adjusted Pretax 
 Income Attributable 
 to the 
 Company(1)              92.6     15.0      77.6     137.0      18.2     118.8 
    Agribusiness(1)      20.3     16.8       3.5      38.2      16.7      21.5 
    Renewables(1)        88.4      9.6      78.8     127.9      25.0     102.9 
    Other(1)           (16.0)   (11.5)     (4.5)    (29.1)    (23.5)     (5.6) 
Net Income 
 Attributable to the 
 Company                 56.6      7.9      48.7      89.8       8.1      81.7 
Adjusted Net Income 
 Attributable to the 
 
 Company(1)              73.6      8.4      65.2     111.7      12.4      99.3 
Diluted Earnings Per 
 Share (EPS)             1.65     0.23      1.42      2.62      0.24      2.38 
Adjusted EPS(1)          2.15     0.24      1.91      3.26      0.36      2.90 
EBITDA(1)               117.6     69.4      48.2     202.5     120.1      82.4 
Adjusted EBITDA(1)    $ 140.3   $ 65.2    $ 75.1   $ 231.8   $ 122.4   $ 109.4 
(1) Non-GAAP financial measures; see appendix for 
 explanations and reconciliations. 
 

Cash, Liquidity, and Long-Term Debt Management

"Our strong earnings performance and cash flow generation enable us to continue investing in growth opportunities across the company," said Executive Vice President and CFO Brian Valentine. "Our long-term debt to EBITDA remains well below our target of less than 2.5 times, and we believe our balance sheet provides the flexibility to support our growth strategy."

Cash provided by operating activities was $488 million and $299 million in the second quarter of 2026 and 2025, respectively. Cash from operations before working capital changes in the same periods was $113 million and $43 million, respectively. Cash spent on capital projects in the quarter totaled $76 million, driven by ongoing investments in our facilities and strategic growth initiatives.

Second Quarter Segment Overview

Agribusiness Reports Improved Second Quarter on Better Fertilizer Margins

Agribusiness recorded pretax income and adjusted pretax income attributable to the company of $20 million for the quarter, compared to pretax income of $19 million and adjusted pretax income attributable to the company of $17 million in the second quarter of 2025.

The segment showed a modest improvement in a dynamic and challenging environment. Our fertilizer business led the improvement with higher margins on lower volumes. Our merchandising results also improved, driven by higher commodity prices and increased volatility early in the quarter, partially offset by fuel surcharges. Grain asset performance was comparable to the prior year.

We continue to monitor growing conditions and crop progress. Currently, the eastern corn belt has experienced favorable growing conditions, which could support harvest volumes and grain ownership opportunities this fall. Drier conditions in western production regions could pressure grain asset earnings; however, any resulting market dislocations and volatility should create additional merchandising opportunities. Above-average corn acreage should support demand for fall fertilizer applications, although grower economics could influence purchasing decisions. Our diversified agribusiness portfolio remains well positioned to capitalize on both harvest-related opportunities and periods of increased market volatility during the second half of the year.

Agribusiness had adjusted second quarter EBITDA of $53 million, compared to $46 million in 2025.

Renewables Reports Record Second Quarter on Efficient Operations and Strong Demand

Renewables reported pretax income of $65 million and adjusted pretax income of $88 million in the second quarter. For the same period in 2025, the segment reported pretax income of $17 million and pretax income attributable to the company of $10 million.

Renewables had a record second quarter on efficient plant operations and improved margins. Strong ethanol export demand and healthy domestic consumption drove higher board crush margins year over year, partially offset by firmer corn basis levels. Second quarter results include $24 million of 45Z producer tax credits. Our merchandising businesses also delivered improved results, benefiting from market volatility surrounding the RVO announcement, resulting in higher distillers corn oil and RIN values.

Ethanol market fundamentals remain supportive as we anticipate continued strong demand, driven by increasing global blend rates and favorable domestic blending economics. Renewable feedstocks are also expected to benefit from healthy bio-based diesel demand and supportive renewable fuel markets.

Renewables had second quarter adjusted EBITDA of $103 million in 2026, compared to EBITDA of $30 million in 2025.

Income Taxes

The company recorded income tax expense of $13 million for the quarter, resulting in an effective tax rate of 20% for the period. The rate was impacted by non-taxable 45Z income. We anticipate a full-year adjusted effective rate of approximately 14% - 18%.

Conference Call

The company will host a webcast on Tuesday, August 4, 2026, at 8:30 a.m. ET, to discuss its performance and provide its outlook for the remainder of 2026. To access the call, please dial 888-317-6003 or 412-317-6061 (elite entry number is 0322872). It is recommended that you call 10 minutes before the conference call begins.

To access the webcast, click on the link: https://app.webinar.net/kJeAWG3WqXo and submit the requested information as directed. A replay of the call can also be accessed under the heading "Investors" on the company's website at www.andersonsinc.com.

Forward-Looking Statements

This release contains forward-looking statements. These statements involve risks and uncertainties that could cause actual results to differ materially. Without limitation, these risks include economic, weather and regulatory conditions, competition, geopolitical risk, and the risk factors set forth from time to time in the company's filings with the Securities and Exchange Commission. Although the company believes that the assumptions upon which the financial information and its forward-looking statements are based are reasonable, it can give no assurance that these assumptions will prove to be correct.

Non-GAAP Measures

This release contains non-GAAP financial measures. The company believes that pretax income (loss) attributable to the company; adjusted pretax income (loss) attributable to the company; adjusted pretax income (loss); adjusted net income attributable to the company; adjusted diluted earnings per share; earnings before interest, taxes, depreciation, and amortization (or EBITDA); adjusted EBITDA; and cash from operations before working capital changes provide additional information to investors and others about its operations, allowing an evaluation of underlying operating performance and liquidity and better period-to-period comparability. The above measures are not and should not be considered as alternatives to pretax income (loss) or income (loss) before income taxes, net income (loss), diluted earnings (loss) per share attributable to The Andersons, Inc. common shareholders and cash provided by (used in) operating activities as determined by generally accepted accounting principles. Reconciliations of the GAAP to non-GAAP measures may be found within this press release and the financial tables provided herein.

Company Description

The Andersons, Inc., is a North American agriculture and renewable fuels company. Guided by its Statement of Principles, The Andersons is committed to providing extraordinary service to its customers, helping its employees improve, supporting its communities, and increasing the value of the company. For more information, please visit www.andersonsinc.com.

 
The Andersons, Inc.Condensed Consolidated Statements of 
Operations(unaudited) 
 
                      Three months ended        Six months ended June 
                       June 30,                  30, 
(in thousands,        2026         2025         2026         2025 
except per share 
data) 
Sales and 
 merchandising 
 revenues             $ 3,097,660  $ 3,135,869  $ 5,724,926  $ 5,794,967 
Cost of sales and 
 merchandising 
 revenues               2,873,930    2,977,453    5,340,612    5,483,679 
Gross profit              223,730      158,416      384,314      311,288 
Operating, 
 administrative and 
 general expenses         173,774      134,589      318,438      280,343 
Interest expense, 
 net                       15,642       11,495       32,480       24,591 
Other income, net          33,023       12,503       67,833       21,694 
Income before income 
 taxes                     67,337       24,835      101,229       28,048 
Income tax provision       13,389        8,028       17,949        5,910 
Net income                 53,948       16,807       83,280       22,138 
Net (loss) income 
 attributable to 
 noncontrolling 
 interests                (2,615)        8,950      (6,471)       13,997 
Net income 
 attributable to The 
 Andersons, Inc.         $ 56,563      $ 7,857     $ 89,751      $ 8,141 
 
Earnings per share 
attributable to The 
Andersons, 
Inc. common 
shareholders: 
Basic earnings:            $ 1.66       $ 0.23       $ 2.64       $ 0.24 
Diluted earnings:          $ 1.65       $ 0.23       $ 2.62       $ 0.24 
 
 
The Andersons, Inc.Condensed Consolidated Balance Sheets(unaudited) 
 
(in thousands)             June 30, 2026  December 31, 2025  June 30, 2025 
Assets 
Current assets: 
 Cash and cash 
  equivalents                   $ 66,549           $ 98,283      $ 350,970 
 Accounts receivable, net        755,217            652,472        783,892 
 Inventories                     961,002          1,365,121        771,868 
 Commodity derivative 
  assets -- current              152,333            135,466        147,937 
 Other current assets            146,684            125,067        120,780 
Total current assets           2,081,785          2,376,409      2,175,447 
Property, plant and 
 equipment, net                  979,618            939,500        883,985 
Other assets, net                412,878            396,923        387,059 
Total assets                 $ 3,474,281        $ 3,712,832    $ 3,446,491 
 
Liabilities and equity 
Current liabilities: 
 Short-term debt               $ 314,366          $ 249,420      $ 104,467 
 Trade and other payables        603,591            918,691        572,232 
 Customer prepayments and 
  deferred revenue                87,206            195,331         73,545 
 Commodity derivative 
  liabilities -- current         103,710             51,153         79,253 
 Current maturities of 
  long-term debt                  22,918             63,375         64,210 
 Accrued expenses and 
  other current 
  liabilities                    247,296            208,427        186,902 
Total current liabilities      1,379,087          1,686,397      1,080,609 
Long-term debt, less 
 current maturities              563,481            560,016        578,464 
Other long-term 
 liabilities                     174,127            176,184        176,908 
Total liabilities              2,116,695          2,422,597      1,835,981 
Total equity                   1,357,586          1,290,235      1,610,510 
Total liabilities and 
 equity                      $ 3,474,281        $ 3,712,832    $ 3,446,491 
 
 
The Andersons, Inc.Condensed Consolidated Statements of Cash 
Flows(unaudited) 
 
                                                 Six months ended June 30, 
 (in thousands)                                  2026           2025 
Operating Activities 
Net income                                            $ 83,280      $ 22,138 
Adjustments to reconcile net income to cash 
provided 
by (used in) operating activities: 
Depreciation and amortization                           68,746        67,411 
Other                                                   29,068        10,311 
Changes in operating assets and liabilities: 
Accounts receivable                                  (132,491)      (23,396) 
Inventories                                            402,049       521,356 
Commodity derivatives                                   35,996        19,857 
Other current and non-current assets                  (14,683)      (31,730) 
Payables and other current and non-current 
 liabilities                                         (377,718)     (636,646) 
Net cash provided by (used in) operating 
 activities                                             94,247      (50,699) 
Investing Activities 
Purchases of property, plant and equipment and 
 capitalized 
 software                                            (127,284)      (95,376) 
Insurance proceeds                                       1,108        13,989 
Other                                                    2,919         5,680 
Net cash used in investing activities                (123,257)      (75,707) 
Financing Activities 
Net proceeds (payments) under short-term lines 
 of 
 credit                                                 65,443      (64,875) 
Proceeds from issuance of long-term debt                86,250        14,700 
Payments of long-term debt                           (122,982)      (16,645) 
Value of shares withheld for taxes                     (7,006)       (3,931) 
Dividends paid                                        (13,640)      (13,367) 
Payments of debt issuance costs                        (5,685)         (159) 
Common stock repurchased                               (4,607)       (1,184) 
Distributions to noncontrolling interests                   --       (1,547) 
Net cash used in financing activities                  (2,227)      (87,008) 
Effect of exchange rates on cash and cash 
 equivalents                                             (497)         2,613 
Decrease in cash and cash equivalents                 (31,734)     (210,801) 
Cash and cash equivalents at beginning of 
 period                                                 98,283       561,771 
Cash and cash equivalents at end of period            $ 66,549     $ 350,970 
 
 
The Andersons, Inc.Adjusted Net Income Attributable to The Andersons, 
 Inc.A non-GAAP financial measure(unaudited) 
 
                           Three months ended    Six months ended June 
                            June 30,              30, 
(in thousands, except per  2026       2025       2026          2025 
share data) 
Net income                  $ 53,948   $ 16,807      $ 83,280   $ 22,138 
Net (loss) income 
 attributable to 
 noncontrolling interests    (2,615)      8,950       (6,471)     13,997 
Net income attributable 
 to The Andersons, Inc.       56,563      7,857        89,751      8,141 
Adjustments: 
Legal settlement and 
 related expenses             12,763         --        18,711         -- 
Asset impairment              15,661         --        15,661         -- 
Transaction related 
 compensation                    896      1,768         2,688      3,871 
Insured inventory and 
 property recoveries, net    (6,656)    (7,845)       (7,764)    (4,919) 
Loss on investments               --      7,178            --      7,178 
Severance expense                 --      1,197            --      1,197 
Gain on sales of assets 
 and businesses, net              --    (3,190)            --    (3,190) 
Income tax impact of 
 adjustments(1)              (5,667)      1,400       (7,325)        143 
Total adjusting items, 
 net of tax                   16,997        508        21,971      4,280 
Adjusted net income 
 attributable to The 
 Andersons, 
 Inc.                       $ 73,560    $ 8,365     $ 111,722   $ 12,421 
 
Diluted earnings per 
 share attributable to 
 The Andersons, 
 Inc. 
 common shareholders          $ 1.65     $ 0.23        $ 2.62     $ 0.24 
 
Impact on diluted 
 earnings per share           $ 0.50     $ 0.01        $ 0.64     $ 0.12 
Adjusted diluted earnings 
 per share                    $ 2.15     $ 0.24        $ 3.26     $ 0.36 
 
 
 
(1) The income tax impact of adjustments is taken 
 at the blended federal, state, and local tax rate 
 of 25%. 
 
Adjusted net income (loss) attributable to The Andersons, 
 Inc. reflects reported net income (loss) available 
 to The Andersons, Inc. common shareholders after the 
 removal of specified items described above. Adjusted 
 diluted earnings (loss) per share reflects the fully 
 diluted EPS of The Andersons, Inc. after removal of 
 the effect on EPS as reported of specified items described 
 above. Management believes that Adjusted net income 
 (loss) attributable to The Andersons, Inc. and Adjusted 
 diluted earnings (loss) per share are useful measures 
 of The Andersons, Inc. performance as they provide 
 investors additional information about the operations 
 of the company allowing better evaluation of underlying 
 business performance and better comparability to previous 
 periods. These non-GAAP financial measures are not 
 intended to replace or be alternatives to Net income 
 attributable to The Andersons, Inc. and Diluted earnings 
 per share attributable to The Andersons, Inc. common 
 shareholders as reported, the most directly comparable 
 GAAP financial measures, or any other measures of 
 operating results under GAAP. Earnings amounts described 
 above have been divided by the company's average number 
 of diluted shares outstanding for each respective 
 period in order to arrive at an adjusted diluted earnings 
 (loss) per share amount for each specified item. 
 
 
The Andersons, Inc.Segment Data(unaudited) 
 
(in thousands)         Agribusiness  Renewables  Other       Total 
Three months ended 
June 30, 2026 
Sales and 
 merchandising 
 revenues               $ 2,113,093   $ 984,567        $ --  $ 3,097,660 
Cost of sales and 
 merchandising 
 revenues                 1,966,315     907,615          --    2,873,930 
Gross profit                146,778      76,952          --      223,730 
Operating, 
 administrative and 
 general expenses           122,098      34,099      17,577      173,774 
Interest expense 
 (income), net               13,330       2,341        (29)       15,642 
Other income, net             8,520      24,469          34       33,023 
Income (loss) before 
 income taxes                19,870      64,981    (17,514)       67,337 
Loss attributable to 
 noncontrolling 
 interests                  (2,615)          --          --      (2,615) 
Income (loss) before 
 income taxes 
 attributable to 
 The Andersons, 
 Inc.(1)                   $ 22,485    $ 64,981  $ (17,514)     $ 69,952 
Adjustments to income 
 (loss) before income 
 taxes(2)                   (2,184)      23,370       1,478       22,664 
Adjusted income 
 (loss) before income 
 taxes attributable 
 to The Andersons, 
 Inc.(1)                   $ 20,301    $ 88,351  $ (16,036)     $ 92,616 
 
Three months ended 
June 30, 2025 
Sales and 
 merchandising 
 revenues               $ 2,414,827   $ 721,042        $ --  $ 3,135,869 
Cost of sales and 
 merchandising 
 revenues                 2,282,765     694,688          --    2,977,453 
Gross profit                132,062      26,354          --      158,416 
Operating, 
 administrative and 
 general expenses           114,012       8,951      11,626      134,589 
Interest expense 
 (income), net               11,331         725       (561)       11,495 
Other income (loss), 
 net                         12,180         746       (423)       12,503 
Income (loss) before 
 income taxes                18,899      17,424    (11,488)       24,835 
Income attributable 
 to noncontrolling 
 interests                    1,171       7,779          --        8,950 
Income (loss) before 
 income taxes 
 attributable to 
 The Andersons, 
 Inc.(1)                   $ 17,728     $ 9,645  $ (11,488)     $ 15,885 
Adjustments to income 
 (loss) before income 
 taxes(2)                     (892)          --          --        (892) 
Adjusted income 
 (loss) before income 
 taxes attributable 
 to The Andersons, 
 Inc.(1)                   $ 16,836     $ 9,645  $ (11,488)     $ 14,993 
 
 
(1) Income (loss) before income taxes attributable 
to The Andersons, Inc. for each operating segment 
is defined as net sales and merchandising revenues 
plus identifiable other income less all identifiable 
operating expenses, including interest expense for 
carrying working capital and long-term assets and 
is reported net of the noncontrolling interest share 
of income.(2) Additional information on the individual adjustments 
that are included in the adjustments to income (loss) 
before income taxes can be found in the Reconciliation 
to EBITDA and Adjusted EBITDA table. All adjustments 
are consistent with the EBITDA reconciliation with 
the exception of items where a portion of the expense 
is attributable to the noncontrolling interest and 
is represented in Income attributable to the noncontrolling 
interest within the reconciliation above. These adjustments 
include a $3.3 million difference in insured inventory 
and property recoveries, net in the Agribusiness segment 
for the three months ended June 30, 2025. 
 
 
The Andersons, Inc.Segment Data(unaudited) 
 
(in thousands)        Agribusiness  Renewables   Other       Total 
Six months ended 
June 30, 2026 
Sales and 
 merchandising 
 revenues              $ 4,033,060  $ 1,691,866        $ --  $ 5,724,926 
Cost of sales and 
 merchandising 
 revenues                3,752,376    1,588,236          --    5,340,612 
Gross profit               280,684      103,630          --      384,314 
Operating, 
 administrative and 
 general expenses          243,518       44,399      30,521      318,438 
Interest expense, 
 net                        27,018        5,400          62       32,480 
Other income (loss), 
 net                        17,127       50,741        (35)       67,833 
Income (loss) before 
 income taxes               27,275      104,572    (30,618)      101,229 
Loss attributable to 
 noncontrolling 
 interests                 (6,471)           --          --      (6,471) 
Income (loss) before 
 income taxes 
 attributable to 
 The Andersons, 
 Inc.(1)                  $ 33,746    $ 104,572  $ (30,618)    $ 107,700 
Adjustments to 
 income before 
 income taxes(2)             4,448       23,370       1,478       29,296 
Adjusted income 
 (loss) before 
 income taxes 
 attributable 
 to The Andersons, 
 Inc.(1)                  $ 38,194    $ 127,942  $ (29,140)    $ 136,996 
 
Six months ended 
June 30, 2025 
Sales and 
 merchandising 
 revenues              $ 4,408,114  $ 1,386,853        $ --  $ 5,794,967 
Cost of sales and 
 merchandising 
 revenues                4,157,454    1,326,225          --    5,483,679 
Gross profit               250,660       60,628          --      311,288 
Operating, 
 administrative and 
 general expenses          238,501       18,734      23,108      280,343 
Interest expense 
 (income), net              24,157        1,423       (989)       24,591 
Other income (loss), 
 net                        21,221        1,834     (1,361)       21,694 
Income (loss) before 
 income taxes                9,223       42,305    (23,480)       28,048 
(Loss) income 
 attributable to 
 noncontrolling 
 interests                 (3,351)       17,348          --       13,997 
Income (loss) before 
 income taxes 
 attributable to 
 The Andersons, 
 Inc.(1)                  $ 12,574     $ 24,957  $ (23,480)     $ 14,051 
Adjustments to 
 income before 
 income taxes(2)             4,137           --          --        4,137 
Adjusted income 
 (loss) before 
 income taxes 
 attributable 
 to The Andersons, 
 Inc.(1)                  $ 16,711     $ 24,957  $ (23,480)     $ 18,188 
 
 
(1) Income (loss) before income taxes attributable 
to The Andersons, Inc. for each operating segment 
is defined as net sales and merchandising revenues 
plus identifiable other income less all identifiable 
operating expenses, including interest expense for 
carrying working capital and long-term assets and 
is reported net of the noncontrolling interest share 
of income.(2) Additional information on the individual adjustments 
that are included in the adjustments to income (loss) 
before income taxes can be found in the Reconciliation 
to EBITDA and Adjusted EBITDA table. All adjustments 
are consistent with the EBITDA reconciliation with 
the exception of items where a portion of the expense 
is attributable to the noncontrolling interest and 
is represented in Income attributable to the noncontrolling 
interest within the reconciliation above. These adjustments 
include a $1.7 million difference in insured inventory 
and property recoveries, net in the Agribusiness segment 
for the three months ended June 30, 2025. 
 
 
The Andersons, Inc.Adjusted Earnings Before Interest, Taxes, 
Depreciation, 
and Amortization (EBITDA)A non-GAAP financial measure(unaudited) 
 
(in thousands)           Agribusiness  Renewables   Other       Total 
Three months ended June 
30, 2026 
Net income (loss)            $ 19,870    $ 64,981  $ (30,903)   $ 53,948 
Interest expense 
 (income)                      13,330       2,341        (29)     15,642 
Tax provision                      --          --      13,389     13,389 
Depreciation and 
 amortization                  21,894      11,876         864     34,634 
EBITDA                         55,094      79,198    (16,679)    117,613 
Adjusting items 
impacting EBITDA: 
Asset impairment                3,576      10,607       1,478     15,661 
Legal settlement and 
 related expenses                  --      12,763          --     12,763 
Transaction related 
 compensation                     896          --          --        896 
Insured inventory and 
 property recoveries, 
 net                          (6,656)          --          --    (6,656) 
Total adjusting items         (2,184)      23,370       1,478     22,664 
Adjusted EBITDA              $ 52,910   $ 102,568  $ (15,201)  $ 140,277 
 
Three months ended June 
30, 2025 
Net income (loss)            $ 18,899    $ 17,424  $ (19,516)   $ 16,807 
Interest expense 
 (income)                      11,331         725       (561)     11,495 
Tax provision                      --          --       8,028      8,028 
Depreciation and 
 amortization                  20,399      12,018         654     33,071 
EBITDA                         50,629      30,167    (11,395)     69,401 
Adjusting items 
impacting EBITDA: 
Insured inventory and 
 property recoveries, 
 net                         (11,162)          --          --   (11,162) 
Gain on sales of assets 
 and businesses, net          (3,190)          --          --    (3,190) 
Loss on investments             7,178          --          --      7,178 
Transaction related 
 compensation                   1,768          --          --      1,768 
Severance expense               1,197          --          --      1,197 
Total adjusting items         (4,209)          --          --    (4,209) 
Adjusted EBITDA              $ 46,420    $ 30,167  $ (11,395)   $ 65,192 
 
 
Adjusted EBITDA is defined as earnings before interest, 
 taxes and depreciation and amortization, adjusted 
 for specified items. The company calculates adjusted 
 EBITDA by removing the impact of specified items and 
 adding back the amounts of interest expense, tax expense 
 and depreciation and amortization to net income (loss). 
 Management believes that adjusted EBITDA is a useful 
 measure of the company's performance as it provides 
 investors additional information about the company's 
 operations allowing better evaluation of underlying 
 business performance and improved comparability to 
 prior periods. Adjusted EBITDA is a non-GAAP financial 
 measure and is not intended to replace or be an alternative 
 to net income (loss), the most directly comparable 
 GAAP financial measure. 
 
 
The Andersons, Inc.Adjusted Earnings Before Interest, Taxes, 
Depreciation, 
and Amortization (EBITDA)A non-GAAP financial measure(unaudited) 
 
(in thousands)           Agribusiness  Renewables  Other       Total 
Six months ended June 
30, 2026 
Net income (loss)            $ 27,275   $ 104,572  $ (48,567)   $ 83,280 
Interest expense               27,018       5,400          62     32,480 
Tax provision                      --          --      17,949     17,949 
Depreciation and 
 amortization                  43,384      23,643       1,719     68,746 
EBITDA                         97,677     133,615    (28,837)    202,455 
Adjusting items 
impacting EBITDA: 
Legal settlement and 
 related expenses               5,948      12,763          --     18,711 
Asset impairment                3,576      10,607       1,478     15,661 
Transaction related 
 compensation                   2,688          --          --      2,688 
Insured inventory and 
 property recoveries, 
 net                          (7,764)          --          --    (7,764) 
Total adjusting items           4,448      23,370       1,478     29,296 
Adjusted EBITDA             $ 102,125   $ 156,985  $ (27,359)  $ 231,751 
 
Six months ended June 
30, 2025 
Net income (loss)             $ 9,223    $ 42,305  $ (29,390)   $ 22,138 
Interest expense 
 (income)                      24,157       1,423       (989)     24,591 
Tax provision                      --          --       5,910      5,910 
Depreciation and 
 amortization                  42,084      23,909       1,418     67,411 
EBITDA                         75,464      67,637    (23,051)    120,050 
Adjusting items 
impacting EBITDA: 
Loss on investments             7,178          --          --      7,178 
Transaction related 
 compensation                   3,871          --          --      3,871 
Severance expense               1,197          --          --      1,197 
Insured inventory and 
 property recoveries, 
 net                          (6,661)          --          --    (6,661) 
Gain on sales of assets 
 and businesses, net          (3,190)          --          --    (3,190) 
Total adjusting items           2,395          --          --      2,395 
Adjusted EBITDA              $ 77,859    $ 67,637  $ (23,051)  $ 122,445 
 
 
The Andersons, Inc.Trailing Twelve Months of EBITDA and Adjusted EBITDAA non-GAAP 
financial measure(unaudited) 
 
                 Three Months Ended,                                 Twelve months 
                                                                      ended June 30, 
                                                                      2026 
(in thousands)   September   December    March 31,   June 30, 2026 
                  30, 2025    31, 2025    2026 
Net income        $ 26,071    $ 71,092    $ 29,332        $ 53,948         $ 180,443 
Interest 
 expense            10,478      12,090      16,838          15,642            55,048 
Tax provision 
 (benefit)           (228)      16,486       4,560          13,389            34,207 
Depreciation 
 and 
 amortization       32,647      33,265      34,112          34,634           134,658 
EBITDA              68,968     132,933      84,842         117,613           404,356 
Adjusting items 
impacting 
EBITDA: 
Asset 
 impairment         13,698          --          --          15,661            29,359 
Legal 
 settlement and 
 related 
 expenses               --          --       5,948          12,763            18,711 
Transaction 
 related 
 compensation        1,712       1,879       1,792             896             6,279 
Acquisition 
 costs               5,927          --          --              --             5,927 
Severance 
 expense                --       1,480          --              --             1,480 
Pension 
 settlement          1,448          --          --              --             1,448 
Insured 
 inventory and 
 property 
 recoveries, 
 net              (11,887)        (72)     (1,108)         (6,656)          (19,723) 
(Gain) loss on 
 sales of 
 assets 
 businesses, 
 net               (1,567)         310          --              --           (1,257) 
Total adjusting 
 items               9,331       3,597       6,632          22,664            42,224 
Adjusted EBITDA   $ 78,299   $ 136,530    $ 91,474       $ 140,277         $ 446,580 
 
                                               Three Months Ended,     Twelve months 
                                                                      ended June 30, 
                                                                                2025 
                 September    December   March 31,        June 30, 
                  30, 2024    31, 2024        2025            2025 
Net income        $ 51,461    $ 54,104     $ 5,331        $ 16,807         $ 127,703 
Interest 
 expense             8,361      10,266      13,096          11,495            43,218 
Tax provision 
 (benefit)          10,731      13,146     (2,118)           8,028            29,787 
Depreciation 
 and 
 amortization       30,408      36,178      34,340          33,071           133,997 
EBITDA             100,961     113,694      50,649          69,401           334,705 
Adjusting items 
impacting 
EBITDA: 
Loss on 
 investments            --       1,535          --           7,178             8,713 
Transaction 
 related 
 compensation        1,668       2,536       2,103           1,768             8,075 
Acquisition 
 costs                  --       3,193          --              --             3,193 
Severance 
 expense                --          --          --           1,197             1,197 
Insured 
 inventory and 
 property 
 (recoveries) 
 damages, net      (5,204)     (4,446)       4,502        (11,162)          (16,310) 
Gain on sales 
 of assets 
 businesses, 
 net                    --          --          --         (3,190)           (3,190) 
Total adjusting 
 items             (3,536)       2,818       6,605         (4,209)             1,678 
Adjusted EBITDA   $ 97,425   $ 116,512    $ 57,254        $ 65,192         $ 336,383 
 
 
 
The Andersons, Inc.Cash from Operations Before Working Capital ChangesA 
non-GAAP financial measure(unaudited) 
 
                             Three months ended    Six months ended 
                              June 30,              June 30, 
(in thousands)               2026       2025       2026       2025 
Cash provided by (used in) 
 operating activities        $ 487,922  $ 299,321   $ 94,247  $ (50,699) 
Changes in operating assets 
and liabilities 
Accounts receivable           (11,949)     29,872  (132,491)    (23,396) 
Inventories                    437,035    482,825    402,049     521,356 
Commodity derivatives           49,231     18,781     35,996      19,857 
Other current and 
 non-current assets              7,852   (23,172)   (14,683)    (31,730) 
Payables and other current 
 and non-current 
 liabilities                 (107,196)  (251,871)  (377,718)   (636,646) 
Total changes in operating 
 assets and liabilities        374,973    256,435   (86,847)   (150,559) 
Cash from operations before 
 working capital changes     $ 112,949   $ 42,886  $ 181,094    $ 99,860 
 
 
Cash from operations before working capital changes 
 is defined as cash provided by (used in) operating 
 activities before the impact of changes in working 
 capital within the statement of cash flows. The Company 
 calculates cash from operations by eliminating the 
 effect of changes in accounts receivable, inventories, 
 commodity derivatives, other assets, and payables 
 and accrued expenses from the cash provided by (used 
 in) operating activities. Management believes that 
 cash from operations before working capital changes 
 is a useful measure of the company's performance as 
 it provides investors additional information about 
 the company's operations allowing better evaluation 
 of underlying business performance and improved comparability 
 to prior periods. Cash from operations before working 
 capital changes is a non-GAAP financial measure and 
 is not intended to replace or be an alternative to 
 cash provided by (used in) operating activities, the 
 most directly comparable GAAP financial measure. 
 

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