Summary
Honeywell International Inc. (HON) has filed a Current Report on Form 8-K to provide a recast of its historical segment information as presented in its 2025 Annual Report on Form 10-K. This filing is primarily to reflect a business realignment that became effective in the first quarter of 2026. The company has consolidated certain business units to form a new reportable segment called 'Process Automation and Technology' and has adjusted the composition of its 'Industrial Automation' segment. This change has no impact on Honeywell's historical consolidated financial position, results of operations, or cash flows, serving as a disclosure update rather than a financial restatement.
Key Highlights
- 1Effective Q1 2026, Honeywell realigned its business segments, creating a new 'Process Automation and Technology' segment.
- 2The new 'Process Automation and Technology' segment combines core process solutions from the former 'Industrial Automation' and UOP from 'Energy and Sustainability Solutions'.
- 3The 'Energy and Sustainability Solutions' segment will no longer be reported separately, following the spin-off of its Advanced Materials business in October 2025.
- 4Honeywell's reportable segments are now: Aerospace Technologies, Building Automation, Process Automation and Technology, and Industrial Automation.
- 5Revenue disaggregation by business model will be reported within the Building Automation, Process Automation and Technology, and Industrial Automation segments, starting in 2026.
- 6This segment realignment does not affect Honeywell's historical consolidated financial position, results of operations, or cash flows.
- 7The filing includes updated sections of the 2025 Form 10-K to reflect these segment changes, primarily within Business, Risk Factors, MD&A, and Financial Statements.
Frequently Asked Questions
The main purpose of this 8-K filing is to disclose a realignment of Honeywell's business segments, which became effective in the first quarter of 2026. It provides updated segment information in the company's 2025 Annual Report to reflect these changes.
According to the filing, this realignment has no impact on Honeywell's historical consolidated financial position, results of operations, or cash flows. It is a change in how the company reports its segments, not a restatement of past financial performance.
Following the realignment, Honeywell's reportable business segments are: Aerospace Technologies, Building Automation, Process Automation and Technology, and Industrial Automation. Other operations are reported under 'Corporate and All Other'.
No, this filing does not represent a restatement of previously issued financial statements. It's an update to reflect how business segments are organized and reported going forward, starting in 2026. Investors should continue to refer to the original 2025 10-K and subsequent filings for historical financial data.