8-KEarnings & ResultsOther EventsExhibits & Filings

HONEYWELL INTERNATIONAL INC 8-K Report, Financial Results (Dec 22, 2025)

Filed December 22, 2025For Securities:HONHONIV

Summary

Honeywell International Inc. (HON) has filed an 8-K report detailing significant upcoming changes to its business segment reporting and a material update on litigation. Effective in the first quarter of 2026, the company will realign its reporting segments, creating a new 'Process Automation and Technology' segment by combining parts of 'Industrial Automation' and 'Energy and Sustainability Solutions.' The 'Energy and Sustainability Solutions' segment will cease to exist as a separate reportable segment following the spin-off of its Advanced Materials business on October 30, 2025. These changes are intended to provide a clearer view of the company's operations and are expected to be effective with financial reporting for the first quarter of 2026, with no impact on historical consolidated financial position, results of operations, or cash flows. Additionally, Honeywell announced an expected settlement in the Flexjet litigation, anticipating a one-time charge of approximately $310 million against GAAP sales and $370 million against operating income in the fourth quarter of 2025 within its Aerospace Technologies segment. The settlement is also expected to involve aggregate cash payments of around $470 million.

Key Highlights

  • 1Honeywell is realigning its business segments effective Q1 2026, introducing a new 'Process Automation and Technology' segment.
  • 2The 'Energy and Sustainability Solutions' segment will be discontinued as a reportable segment following the spin-off of its Advanced Materials business.
  • 3A new reporting structure will include four primary segments: Aerospace Technologies, Building Automation, Process Automation and Technology, and Industrial Automation.
  • 4Honeywell expects to record a one-time charge of approximately $310 million (sales) and $370 million (operating income) in Q4 2025 related to the Flexjet litigation settlement.
  • 5The company anticipates aggregate cash payments of around $470 million to settle the Flexjet-related litigation.
  • 6The Advanced Materials business, spun off as Solstice Advanced Materials (NASDAQ: SOLS) on October 30, 2025, will be reported as discontinued operations from Q4 2025 onwards.
  • 7Supplemental historical segment information, recast to reflect the new structure and spin-off, is provided in Exhibit 99.1.

Frequently Asked Questions

Effective Q1 2026, Honeywell is creating a new 'Process Automation and Technology' segment by merging core process solutions from Industrial Automation and UOP from Energy and Sustainability Solutions. The 'Energy and Sustainability Solutions' segment will no longer be reported separately due to the spin-off of its Advanced Materials business. The company's four reportable segments will become Aerospace Technologies, Building Automation, Process Automation and Technology, and Industrial Automation.

Honeywell expects to record a one-time charge in the fourth quarter of 2025 that will reduce GAAP sales by approximately $310 million and operating income by approximately $370 million within its Aerospace Technologies segment. The settlement is also anticipated to involve aggregate cash payments of about $470 million.

The Advanced Materials business, spun off as Solstice Advanced Materials (NASDAQ: SOLS) on October 30, 2025, will be reported as discontinued operations starting from the fourth quarter of 2025, including retrospectively for all comparative periods. This spin-off is a key driver for the discontinuation of the Energy and Sustainability Solutions segment as a reportable segment.

No, Honeywell states that the business segment realignment and the spin-off of Advanced Materials will have no impact on the Company's historical consolidated financial position, results of operations, or cash flows. Supplemental historical financial information reflecting these changes has been provided for better comparability.