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HNI Corporation Reports Fourth Quarter and Fiscal Year 2025 Results

businesswire.com

MUSCATINE, Iowa--( BUSINESS WIRE)--HNI Corporation (NYSE: HNI) today announced net sales of $2.8 billion and net income of $54.2 million for the full year ended January 3, 2026. Fourth quarter net sales and net loss were $888.4 million and $49.2 million, respectively.

Highlights

“Fiscal 2025 was a seminal year for HNI Corporation. Late in the year, we completed the acquisition of Steelcase — a combination that will not only transform our company, but also the workplace furnishings industry. And, again in 2025, our members delivered excellent results, as we reported a fourth straight year of double-digit non-GAAP EPS growth despite persistent soft and uncertain macro conditions. The positive momentum of our strategies, the benefits of our diversified revenue streams, our ongoing focus on items within our control, and the merits of our customer-first business model continued to deliver strong shareholder value.

“In our legacy workplace furnishings businesses, full-year net sales increased 15 percent and full-year organic net sales increased six percent year-over-year, fueled primarily by strength from our contract brands and the benefit of an extra week in fiscal 2025. Full-year profitability, excluding the Steelcase stub period, benefitted from volume growth, our profit transformation efforts, and KII synergy capture, while we continued to invest in future growth initiatives. Full-year GAAP operating profit margin improved 50 basis points year-over-year to 9.5 percent, while full-year non-GAAP operating profit margin expanded 100 basis points year-over-year to 10.5 percent, as we delivered on our previously stated goal of achieving double-digit operating margin. Non-GAAP operating margin has expanded nearly 900 basis points over the past three years. Looking ahead, we expect revenue growth for the full year 2026 and margin expansion in our legacy workplace furnishings businesses, even as we continue to invest to drive growth.

“In Residential Building Products, fourth quarter revenue grew more than 10 percent versus the same period of 2024, driven by strength in repair/remodel and the benefits of the extra week. For the full year, revenue increased nearly six percent versus 2024. New construction revenue was flat, with remodel-retrofit up at a double-digit pace—with solid volume improvement. In 2025, segment GAAP operating profit margin expanded 60 basis points year-over-year to 18 percent and segment non-GAAP operating profit margin expanded 60 basis points year-over-year to a strong 18.1 percent, driving greater than nine percent profit growth. We remain encouraged about the long-term opportunities tied to the broader housing market and we continue to invest to grow our operating model and revenue streams. As we look to 2026, we expect modest segment revenue and profit growth, despite ongoing challenges in the new construction market.

“Finally, the integration of the Steelcase acquisition is off to a strong start. Six months following the announcement, we are even more confident in the complementary go-to-market nature of the two businesses—from a capability, product, brand, customer, and cultural perspective. We remain confident in our ability to deliver the targeted synergies of $120 million. And, importantly, we are laser-focused on minimizing any front-end distraction across our Workplace Furnishings businesses. As we have consistently stated, there are no plans to change the dealer partnerships, salesforces, or brand distribution. This continuity is being received positively by customers, industry influencers, and our dealers.

“Our fourth quarter and 2025 results demonstrate the strength of our strategies and our ability to manage through uncertain macroeconomic conditions, while we remain focused on investing for the future. We expect strong results to continue in 2026, driven by our margin expansion efforts, synergy recognition, and continued revenue growth,” stated Jeff Lorenger, Chairman, President, and Chief Executive Officer.

HNI Corporation — Fourth Quarter Results

HNI Corporation – Fourth Quarter Financial Performance

(Dollars in millions, except per share data)

Three Months Ended

January 3,

2026

December 28,

2024

Change

GAAP

Net Sales

$888.4

$642.5

38.3

%

Gross Profit %

40.9

%

40.5

%

40 bps

SG&A %

33.7

%

31.6

%

210 bps

Acquisition Costs %

9.7

%

%

NM

Restructuring and Impairment Charges %

1.0

%

0.4

%

60 bps

Operating Income (loss)

($31.2

)

$54.6

(157

%)

Operating Income (loss) %

(3.5

%)

8.5

%

-1,200 bps

Effective Tax Rate

(3.3

%)

22.5

%

Net Income (loss) %

(5.5

%)

6.0

%

-1,150 bps

EPS – diluted

($0.94

)

$0.79

(219

%)

Non-GAAP

Gross Profit %

41.0

%

40.9

%

10 bps

Operating Income

$64.6

$59.7

8.2

%

Operating Income %

7.3

%

9.3

%

-200 bps

Effective Tax Rate

21.5

%

22.5

%

EPS – diluted

$0.83

$0.87

(4.6

%)

The following table presents results for (1) the Corporation’s legacy business, excluding the impacts of Steelcase (“Legacy HNI”) and (2) Steelcase. Please refer to non-GAAP reconciliations, which follow the financial statements in this release for further information on the adjustments made to calculate non-GAAP performance.

HNI Corporation – Fourth Quarter Impact of Steelcase Acquisition

(Dollars in millions, except per share data)

Three Months Ended

January 3,

2026

December 28,

2024

GAAP

Legacy

HNI

Steelcase*

Consolidated HNI*

Consolidated

HNI

Legacy

Change

Consolidated

Change

Net Sales

$700.7

$187.6

$888.4

$642.5

9.1

%

38.3

%

Gross Profit

$296.3

$67.1

$363.5

$260.4

13.8

%

39.6

%

Gross Profit %

42.3

%

35.8

%

40.9

%

40.5

%

180 bps

40 bps

SG&A

$226.3

$73.3

$299.6

$203.3

11.3

%

47.4

%

Acquisition Costs

$44.7

$41.6

$86.3

$—

NM

NM

Restructuring and Impairment

$8.7

$0.2

$8.8

$2.5

251

%

257

%

Operating Income (Loss)

$16.7

($48.0

)

($31.2

)

$54.6

(69.4

%)

(157

%)

Operating Income (Loss) %

2.4

%

(25.6

%)

(3.5

%)

8.5

%

-610 bps

-1,200 bps

EPS - diluted

($0.94

)

$0.79

(219

%)

Non-GAAP

Gross Profit

$296.6

$67.5

$364.1

$262.9

12.8

%

38.5

%

Gross Profit %

42.3

%

36.0

%

41.0

%

40.9

%

140 bps

10 bps

Operating Income (loss)

$70.4

($5.8

)

$64.6

$59.7

18.0

%

8.2

%

Operating Income (Loss) %

10.0

%

(3.1

%)

7.3

%

9.3

%

70 bps

-200 bps

EPS - diluted

$1.11

$0.83

$0.87

27.6

%

(4.6

%)

*2025 fourth quarter results reflect 24 days of Steelcase results.

HNI Corporation — Fourth Quarter Summary Comments

HNI Corporation — Full-Year Results

HNI Corporation — Full-Year Financial Performance

(Dollars in millions, except per share data)

Twelve Months Ended

January 3,

2026

December 28,

2024

Change

GAAP

Net Sales

$2,839.0

$2,526.4

12.4

%

Gross Profit %

41.4

%

40.9

%

50 bps

SG&A %

33.0

%

32.5

%

50 bps

Acquisition Costs %

3.3

%

%

NM

Restructuring, Impairment, and Loss on Divestiture %

0.7

%

0.2

%

50 bps

Operating Income

$126.0

$206.5

(39.0

%)

Operating Income %

4.4

%

8.2

%

-380 bps

Effective Tax Rate

40.2

%

22.2

%

Net Income %

1.9

%

5.5

%

-360 bps

EPS – diluted

$1.11

$2.88

(61.5

%)

Non-GAAP

Gross Profit %

41.5

%

41.1

%

40 bps

Operating Income

$243.9

$217.8

12.0

%

Operating Income %

8.6

%

8.6

%

— bps

Effective Tax Rate

22.4

%

22.2

%

EPS – diluted

$3.46

$3.06

13.1

%

The following table presents results for (1) the Corporation’s legacy business, excluding the impacts of Steelcase (“Legacy HNI”) and (2) Steelcase. Please refer to non-GAAP reconciliations, which follow the financial statements in this release for further information on the adjustments made to calculate non-GAAP performance.

HNI Corporation – Full-Year Impact of Steelcase Acquisition

(Dollars in millions, except per share data)

Twelve Months Ended

January 3,

2026

December 28,

2024

GAAP

Legacy

HNI

Steelcase *

Consolidated

HNI*

Consolidated

HNI

Legacy

Change

Consolidated

Change

Net Sales

$2651.4

$187.6

$2839.0

$2526.4

4.9

%

12.4

%

Gross Profit

$1109.0

$67.1

$1176.1

$1033.4

7.3

%

13.8

%

Gross Profit %

41.8

%

35.8

%

41.4

%

40.9

%

90 bps

50 bps

SG&A

$863.7

$73.3

$937.0

$820.7

5.2

%

14.2

%

Acquisition Costs

$53.0

$41.6

$94.6

$—

NM

NM

Restructuring, Impairment, and Loss on Divestiture

$18.4

$0.2

$18.5

$6.2

198

%

201

%

Operating Income (Loss)

$173.9

($48.0

)

$126.0

$206.5

(15.8

%)

(39.0

%)

Operating Income (Loss) %

6.6

%

(25.6

%)

4.4

%

8.2

%

-160 bps

-380 bps

EPS - diluted

$1.11

$2.88

(61.5

%)

Non-GAAP

Gross Profit

$1111.1

$67.5

$1178.6

$1038.4

7.0

%

13.5

%

Gross Profit %

41.9

%

36.0

%

41.5

%

41.1

%

80 bps

40 bps

Operating Income (Loss)

$249.7

($5.8

)

$243.9

$217.8

14.7

%

12.0

%

Operating Income (Loss) %

9.4

%

(3.1

%)

8.6

%

8.6

%

80 bps

— bps

EPS - diluted

$3.74

$3.46

$3.06

22.2

%

13.1

%

*2025 full year results reflect 24 days of Steelcase results.

HNI Corporation — Full-Year Summary Comments

Workplace Furnishings — Fourth Quarter and Full-Year Results

Workplace Furnishings – Financial Performance

(Dollars in millions)

Three Months Ended

Twelve Months Ended

January 3,

2026

December 28,

2024

Change

January 3,

2026

December 28,

2024

Change

GAAP

Net Sales

$690.2

$462.9

49.1

%

$2,164.1

$1,888.0

14.6

%

Operating Income

$36.8

$30.7

19.6

%

$183.0

$169.1

8.3

%

Operating Income %

5.3

%

6.6

%

-130 bps

8.5

%

9.0

%

-50 bps

Non-GAAP

Operating Income

$45.7

$35.7

28.0

%

$202.4

$179.2

12.9

%

Operating Income %

6.6

%

7.7

%

-110 bps

9.4

%

9.5

%

-10 bps

The following tables present results for (1) the Corporation’s legacy Workplace Furnishings business, excluding the impacts of Steelcase (“Legacy Workplace”) and (2) Steelcase. Please refer to non-GAAP reconciliations, which follow the financial statements in this release for further information on the adjustments made to calculate non-GAAP performance.

Workplace Furnishings – Fourth Quarter Impact of Steelcase Acquisition

(Dollars in millions)

Three Months Ended

January 3,

2026

December 28,

2024

GAAP

Legacy

Workplace

Steelcase*

Total

Workplace*

Total

Workplace

Legacy

Change

Total

Change

Net Sales

$502.6

$187.6

$690.2

$462.9

8.6

%

49.1

%

Operating Income (Loss)

$41.8

($5.1

)

$36.8

$30.7

36.0

%

19.6

%

Operating Income (Loss) %

8.3

%

(2.7

%)

5.3

%

6.6

%

170 bps

-130 bps

Non-GAAP

Operating Income

$50.3

($4.5

)

$45.7

$35.7

40.6

%

28.0

%

Operating Income %

10.0

%

(2.4

%)

6.6

%

7.7

%

230 bps

-110 bps

Workplace Furnishings – Full-Year Impact of Steelcase Acquisition

(Dollars in millions)

Twelve Months Ended

January 03, 2026

December 28,

2024

GAAP

Legacy

Workplace

Steelcase*

Total

Workplace*

Legacy

Workplace

Legacy

Change

Total

Change

Net Sales

$1,976.5

$187.6

$2,164.1

$1,888.0

4.7

%

14.6

%

Operating Income (Loss)

$188.1

($5.1

)

$183.0

169.1

11.3

%

8.3

%

Operating Income (Loss) %

9.5

%

(2.7

%)

8.5

%

9.0

%

50 bps

-50 bps

Non-GAAP

Operating Income (Loss)

$206.9

($4.5

)

$202.4

$179.2

15.5

%

12.9

%

Operating Income (Loss) %

10.5

%

(2.4

%)

9.4

%

9.5

%

100 bps

-10 bps

*2025 fiscal year results reflect 24 days of Steelcase results.

Workplace Furnishings — Fourth Quarter Summary Comments

Workplace Furnishings — Full-Year Summary Comments

Residential Building Products — Fourth Quarter and Full-Year Results

Residential Building Products – Financial Performance

(Dollars in millions)

Three Months Ended

Twelve Months Ended

January 3,

2026

December 28,

2024

Change

January 3,

2026

December 28,

2024

Change

GAAP

Net Sales

$198.2

$179.6

10.3

%

$674.9

$638.4

5.7

%

Operating Income

$43.1

$39.8

8.4

%

$121.8

$110.8

9.9

%

Operating Income %

21.8

%

22.2

%

-40 bps

18.0

%

17.4

%

60 bps

Non-GAAP

Operating Income

$43.5

$39.8

9.3

%

$122.1

$111.9

9.1

%

Operating Income %

21.9

%

22.2

%

-30 bps

18.1

%

17.5

%

60 bps

Residential Building Products — Fourth Quarter Summary Comments

Residential Building Products — Full-Year Summary Comments

Fourth Quarter Order Rates

Outlook

Concluding Remarks

“I want to reflect on the fundamental improvements we have driven at HNI. Our transformation has taken multiple steps and years. In Workplace Furnishings, margins have been reset. Three years ago, our legacy workplace furnishings businesses launched a profitability improvement initiative that was instrumental in expanding operating margin nearly 900 basis points. In 2023, price-cost recovery following the period of elevated inflation drove the first phase of expansion. Since then, multiple portfolio management moves, ongoing network optimization efforts, KII synergies, and the benefits of ramping our Mexico facility have supported consistent profitability improvement. Based on initiatives already underway, including the recently announced plans to close our Wayland, New York manufacturing facility, we have line of sight to continued margin expansion in the coming years. And our margin expansion story is increasingly supported by a firming macroeconomic picture in our Workplace segment.

"In our Residential Building Products business, our evolution started with the strategic shifts that followed the Great Financial Crisis. Since then, we have adjusted our cost structure, fully embraced LEAN manufacturing, and continued to pursue a vertically integrated business model with the leading brands in all product categories. The result was more than 1,000 basis points of operating margin expansion over the decade post 2009. Furthermore, since 2019, the efficiency, nimbleness, and uniqueness of our building products business have supported consistently strong profitability, with sustained high margins. The consistency of both margins and cash flow are foundational elements to HNI’s financial strength. We expect this profitability and cash generation stability to continue in 2026 and beyond.

“More recently, our focus in Residential Building Products has shifted to the front end of the business and on driving top line growth. Structural changes have been implemented to organize around the customer and ensure we have laser-focused go-to-market strategies to support our growth initiatives. These front-end investments are paying off in the absence of cyclical support. In 2025, we reported segment revenue growth of six percent, despite continued weakness in the new home market. We expect outperformance again in 2026.

“This historical context helps set the stage as we enter the next, exciting chapter of the HNI story. The acquisition of Steelcase unites two industry leaders to meet the dynamic marketplace and evolving needs of the workplace amid accelerating in-office work trends. We have brought together two highly respected companies with shared values, talented teams, strong financial profiles, and highly complementary capabilities—innovation, thought leadership, and operational excellence chief among them. This strong foundation, combined with expected synergies, will accelerate our ability to invest in long-term operational enhancements, digital transformation, products to meet evolving customer needs, and customer-centered buying experiences. Our integration efforts are well underway, and we are leveraging a disciplined and proven approach informed by recent experience, while continuing to build on the iconic brands for which both companies are widely respected.

“We enter 2026 a transformed and fundamentally stronger organization. We are the market leader in both of our industries — workplace furnishings and hearth products. The acquisition of Steelcase brings tremendous capabilities, and we are confident we can improve Steelcase's margins. Our confidence is based on current synergy projections and does not include any potential revenue synergies. Over the next few years, we expect to drive substantially higher earnings, stronger margins and greater cash flow, with a conservative balance sheet. This will enable us to deliver exceptional value to our shareholders, customers, dealers, members, and communities,” concluded Mr. Lorenger.

Conference Call

As previously announced, HNI Corporation will host a conference call on Thursday, February 25, 2026 at 10:00 a.m. (Central) to discuss fourth quarter and fiscal year 2025 results. To participate, call 1-855-761-5600 – conference ID number 7175411. Both a live webcast and webcast replay will be available on HNI Corporation’s website at https://investors.hnicorp.com/events-and-presentations.

About HNI Corporation

HNI Corporation (NYSE: HNI) has been improving where people live, work, and gather for more than 75 years. HNI is a manufacturer of workplace furnishings and residential building products, operating under two segments. The Workplace Furnishings segment is a leading global designer and provider of commercial furnishings, going to market under multiple unique brands. The Residential Building Products segment is the nation’s leading manufacturer and marketer of hearth products, which include a full array of gas, electric, wood, and pellet-burning fireplaces, inserts, stoves, facings, and accessories. More information can be found on the Corporation’s website at www.hnicorp.com.

Forward-Looking Statements

This release contains forward-looking statements within the meaning of Section 21E of the Securities Exchange Act of 1934 and Section 27A of the Securities Act of 1933, which involve risks and uncertainties. Any statements, plans, objectives, expectations, strategies, beliefs, or future performance or events to the extent they are not statements of historical fact are forward-looking statements. Words, phrases or expressions such as “anticipate,” “believe,” “could,” “confident,” “continue,” “estimate,” “expect,” “forecast,” “hope,” “intend,” “likely,” “may,” “might,” “objective,” “plan,” “possible,” “potential,” “predict,” “project”, “target,” “trend” and similar words, phrases or expressions are intended to identify forward looking statements but are not the exclusive means of identifying such statements. The forward-looking statements in this release include the Corporation's expectations regarding consolidated net sales growth for fiscal year 2026 and first quarter 2026. Forward-looking statements are based on information available and assumptions made at the time the statements are made. Forward-looking statements involve risks and uncertainties that could cause actual results to differ materially from those expressed in or implied by the forward-looking statements. Forward-looking statements in this release about HNI's acquisition of Steelcase in December 2025 (the "Steelcase acquisition") include, but are not limited to, statements about the benefits of the transaction, including future financial and operating results, the combined company’s plans, objectives, expectations and intentions, and other statements that are not historical facts.

The following factors related to the Steelcase acquisition, among others, could cause actual results to differ materially from those expressed in or implied by forward-looking statements: the risk that the benefits of the Steelcase acquisition may not be fully realized or may take longer to realize than expected, including as a result of changes in, or problems arising from, general economic and market conditions, interest and exchange rates, monetary policy, trade policy (including tariff levels), laws and regulations and their enforcement, and the degree of competition in the geographic and business areas in which HNI and Steelcase operate; any failure to promptly and effectively integrate the businesses of HNI and Steelcase; and potential adverse reactions to the transaction of HNI’s or Steelcase’s customers, employees or other business partners.

Additional important factors relating to HNI that could cause actual results to differ materially from those in forward-looking statements include, but are not limited to, disruptions in the global supply chain; the effects of prolonged periods of inflation and rising interest rates; labor shortages; the levels of office furniture needs and housing starts; overall demand for HNI’s products; general economic and market conditions in the United States and internationally; industry and competitive conditions; the consolidation and concentration of HNI’s customers; HNI’s reliance on its network of independent dealers; changes in trade policy, including with respect to tariff levels; changes in raw material, component, or commodity pricing; market acceptance and demand for HNI’s new products; changing legal, regulatory, environmental, and healthcare conditions; the risks associated with international operations; the potential impact of product defects; the various restrictions on HNI’s financing activities; an inability to protect HNI’s intellectual property; cybersecurity threats, including those posed by potential ransomware attacks; impacts of tax legislation; and force majeure events outside HNI’s control, including those that may result from the effects of climate change. A description of these risks and uncertainties and additional risks and uncertainties can be found in HNI’s annual report on Form 10-K for the year ended December 28, 2024, and subsequent quarterly and current reports filed with the Securities and Exchange Commission on Forms 10-Q and 8-K.

Forward-looking statements speak only as of the date they are made, and HNI does not undertake or assume any obligation to update publicly any of these statements to reflect actual results, new information or future events, changes in assumptions, or changes in other factors affecting forward-looking statements, except to the extent required by applicable law.

HNI Corporation and Subsidiaries

Condensed Consolidated Statements of Comprehensive Income

(In millions, except per share data)

(Unaudited)

Three Months Ended

Twelve Months Ended

January 3,

2026

December 28,

2024

January 3,

2026

December 28,

2024

Net sales

$

888.4

$

642.5

$

2,839.0

$

2,526.4

Cost of sales

524.9

382.1

1,662.9

1,493.0

Gross profit

363.5

260.4

1,176.1

1,033.4

Selling and administrative expenses

299.6

203.3

937.0

820.7

Acquisition Costs

86.3

94.6

Restructuring, impairment, and loss on divestiture

8.8

2.5

18.5

6.2

Operating income (loss)

(31.2

)

54.6

126.0

206.5

Interest expense, net

16.7

5.1

35.6

27.2

Other non-operating income, net

0.4

0.4

Income (loss) before income taxes

(47.6

)

49.5

90.8

179.3

Income taxes

1.6

11.2

36.5

39.8

Net income (loss)

(49.2

)

38.3

54.2

139.5

Less: Net income attributable to non-controlling interest

0.0

0.0

0.0

Net income (loss) attributable to HNI Corporation

$

(49.2

)

$

38.3

$

54.2

$

139.5

Average number of common shares outstanding – basic

52.4

47.5

47.9

47.4

Net income (loss) attributable to HNI Corporation per common share – basic

$

(0.94

)

$

0.81

$

1.13

$

2.95

Average number of common shares outstanding – diluted

52.4

48.6

48.9

48.5

Net income (loss) attributable to HNI Corporation per common share – diluted

$

(0.94

)

$

0.79

$

1.11

$

2.88

Foreign currency translation adjustments

$

2.2

$

(0.3

)

$

8.5

$

(0.4

)

Change in unrealized gains (losses) on marketable securities, net of tax

0.0

(0.2

)

0.2

0.1

Change in pension and post-retirement liability, net of tax

1.4

1.1

3.4

1.1

Change in derivative financial instruments, net of tax

0.1

1.6

(0.4

)

1.6

Other comprehensive income (loss), net of tax

3.7

2.2

11.8

2.4

Comprehensive income (loss)

(45.5

)

40.5

66.0

141.9

Less: Comprehensive income attributable to non-controlling interest

0.0

0.0

0.0

Comprehensive income (loss) attributable to HNI Corporation

$

(45.5

)

$

40.5

$

66.0

$

141.9

Amounts may not sum due to rounding.

HNI Corporation and Subsidiaries

Condensed Consolidated Balance Sheets

(In millions)

(Unaudited)

January 3,

2026

December 28,

2024

Assets

Current Assets:

Cash and cash equivalents

$

209.2

$

20.2

Short-term investments

6.5

6.4

Receivables

571.1

248.4

Allowance for doubtful accounts

(1.1

)

(2.0

)

Inventories, net

475.3

194.3

Prepaid expenses and other current assets

150.9

54.9

Total Current Assets

1,411.9

522.2

Property, Plant, and Equipment:

Land and land improvements

99.1

58.5

Buildings

529.1

407.9

Machinery and equipment

1,128.5

685.9

Construction in progress

58.5

25.9

1,815.2

1,178.2

Less accumulated depreciation

(678.0

)

(648.6

)

Net Property, Plant, and Equipment

1,137.2

529.6

Right-of-use Finance Leases

11.3

14.3

Right-of-use Operating Leases

274.5

121.8

Goodwill and Other Intangible Assets, net

1,702.6

624.3

Other Assets

347.6

63.0

Total Assets

$

4,885.0

$

1,875.1

Liabilities and Equity

Current Liabilities:

Accounts payable and accrued expenses

$

1,016.4

$

391.2

Current maturities of debt

16.2

50.3

Current maturities of other long-term obligations

38.2

2.3

Current lease obligations - Finance

4.2

5.6

Current lease obligations - Operating

64.4

28.1

Total Current Liabilities

1,139.3

477.5

Long-Term Debt

1,276.9

294.3

Long-Term Lease Obligations - Finance

7.3

8.9

Long-Term Lease Obligations - Operating

224.6

109.6

Other Long-Term Liabilities

220.4

72.9

Deferred Income Taxes

180.9

71.6

Total Liabilities

3,049.5

1,034.7

Equity:

HNI Corporation shareholders’ equity

1,835.6

840.1

Non-controlling interest

0.3

Total Equity

1,835.6

840.4

Total Liabilities and Equity

$

4,885.0

$

1,875.1

Amounts may not sum due to rounding.

HNI Corporation and Subsidiaries

Condensed Consolidated Statements of Cash Flows

(In millions)

(Unaudited)

Twelve Months Ended

January 3,

2026

December 28,

2024

Net Cash Flows From (To) Operating Activities:

Net income

$

54.2

$

139.5

Non-cash items included in net income:

Depreciation and amortization

107.1

107.8

Other post-retirement and post-employment benefits

1.9

1.1

Stock-based compensation

24.7

17.4

Deferred income taxes

33.7

(14.1

)

Asset impairment charges

7.7

Loss on sale of subsidiary

6.6

Other – net

14.3

5.5

Net increase (decrease) in cash from operating assets and liabilities

23.9

(19.1

)

Decrease in other liabilities

2.1

(11.4

)

Net cash flows from (to) operating activities

276.3

226.7

Net Cash Flows From (To) Investing Activities:

Capital expenditures

(65.8

)

(50.6

)

Acquisition spending, net of cash acquired

(390.3

)

Capitalized software

(2.0

)

(2.3

)

Purchase of investments

(2.8

)

(3.2

)

Sales or maturities of investments

4.8

4.7

Net proceeds from sale of subsidiary

8.1

Other – net

4.1

0.4

Net cash flows from (to) investing activities

(443.9

)

(51.0

)

Net Cash Flows From (To) Financing Activities:

Payments of debt

(782.5

)

(420.6

)

Proceeds from debt

1,296.7

328.2

Dividends paid

(63.1

)

(63.6

)

Purchase of HNI Corporation common stock

(83.6

)

(65.8

)

Proceeds from sales of HNI Corporation common stock

3.8

51.2

Debt-issuance costs

(14.6

)

Withholding related to net share settlements of equity based awards

(13.3

)

(7.6

)

Proceeds from COLI

32.0

Other – net

(12.5

)

(4.0

)

Net cash flows from (to) financing activities

363.1

(182.2

)

Net increase (decrease) in cash and cash equivalents

195.4

(6.4

)

Cash, cash equivalents, and restricted cash at beginning of period

22.5

28.9

Cash, cash equivalents, and restricted cash at end of period (1)

$

217.9

$

22.5

(1) Restricted cash as of January 3, 2026 and December 28, 2024 was $8.8 million and $2.4 million, respectively, and is included in "Other Assets" in the Consolidated Balance Sheets.

Amounts may not sum due to rounding.

HNI Corporation and Subsidiaries

Reportable Segment Data

(In millions)

(Unaudited)

Three Months Ended

Twelve Months Ended

January 3,

2026

December 28,

2024

January 3,

2026

December 28,

2024

Net Sales:

Workplace Furnishings

$

690.2

$

462.9

$

2,164.1

$

1,888.0

Residential Building Products

198.2

179.6

674.9

638.4

Total

$

888.4

$

642.5

$

2,839.0

$

2,526.4

Cost of Sales:

Workplace Furnishings

$

419.8

$

285.2

$

1,295.7

$

1,140.6

Residential Building Products

105.1

96.9

367.3

352.4

Total

$

524.9

$

382.1

$

1,662.9

$

1,493.0

Selling and Administrative Expenses:

Workplace Furnishings

$

225.2

$

144.5

$

667.8

$

573.3

Residential Building Products

49.6

42.9

185.5

174.0

General Corporate

24.9

16.0

83.7

73.4

Total

$

299.6

$

203.3

$

937.0

$

820.7

Acquisition Costs:

General Corporate

$

86.3

$

$

94.6

$

Total

$

86.3

$

$

94.6

$

Restructuring, Impairment, and Loss on Divestiture:

Workplace Furnishings

$

8.5

$

2.5

$

17.6

$

5.1

Residential Building Products

0.4

0.4

1.1

General Corporate

0.6

Total

$

8.8

$

2.5

$

18.5

$

6.2

Operating Income (Loss):

Workplace Furnishings

$

36.8

$

30.7

$

183.0

$

169.1

Residential Building Products

43.1

39.8

121.8

110.8

General Corporate

(111.1

)

(16.0

)

(178.9

)

(73.4

)

Total

$

(31.2

)

$

54.6

$

126.0

$

206.5

Interest Expense, Net:

16.7

5.1

35.6

27.2

Other Non-Operating Income:

0.4

0.4

Income Before Income Taxes:

$

(47.6

)

$

49.5

$

90.8

$

179.3

Depreciation and Amortization Expense:

Workplace Furnishings

$

23.2

$

19.2

$

72.8

$

73.5

Residential Building Products

3.8

3.6

14.9

14.3

General Corporate

4.7

4.9

19.3

20.1

Total

$

31.6

$

27.7

$

107.1

$

107.8

Capital Expenditures (including capitalized software):

Workplace Furnishings

$

13.2

$

6.5

$

50.8

$

36.2

Residential Building Products

2.4

2.2

10.0

8.2

General Corporate

1.4

0.9

7.1

8.4

Total

$

17.0

$

9.7

$

67.8

$

52.9

Amounts may not sum due to rounding.

HNI Corporation and Subsidiaries

Reportable Segment Data

(In millions)

(Unaudited)

As of

January 3,

2026

As of

December 28,

2024

Identifiable Assets:

Workplace Furnishings

$

3,887.4

$

1,282.6

Residential Building Products

440.6

465.8

General Corporate

557.0

126.7

Total

$

4,885.0

$

1,875.1

Amounts may not sum due to rounding.

Non-GAAP Financial Measures

This earnings release includes certain non-GAAP financial measures as defined by Securities and Exchange Commission Regulation G. Pursuant to the requirements of this regulation, reconciliations of historical non-GAAP financial measures to the most directly comparable historical GAAP measures are included below. This information gives investors additional insights into HNI’s financial performance and operations. While HNI’s management believes the non-GAAP financial measures are useful in evaluating HNI’s operations, this information should be considered supplemental and not in isolation or as a substitute for, or superior to, financial information prepared and presented in accordance with GAAP. In addition, these measures may be different from similarly titled non-GAAP financial measures used by other companies, limiting their usefulness for comparison purposes.

To supplement the condensed consolidated financial statements and our segment results, which are prepared and presented in accordance with GAAP, this earnings release contains the following non-GAAP financial measures for full year or interim periods: organic net sales and non-GAAP gross profit, operating income, operating profit, income taxes, effective tax rate, net income, and net income per diluted share (i.e., EPS). These measures are adjusted from the comparable GAAP measures to exclude the impacts of the selected items as summarized in the tables below. Generally, non-GAAP EPS is calculated using HNI’s overall effective tax rate for the period, as this rate is reflective of the tax applicable to most non-GAAP adjustments. In the current year and current-year quarter, the effective tax rate used to calculate non-GAAP EPS differs from the GAAP effective tax rate primarily due to the impact of nondeductible charges associated with the acquisition of Steelcase Inc. Additionally, non-GAAP EPS for the Legacy HNI business is calculated by excluding the impact of new issuances of HNI common stock and HNI restricted stock units made in connection with the acquisition of Steelcase Inc.

The sales adjustments to arrive at the non-GAAP organic net sales information presented in this earnings release relate to the exclusion of net sales of Steelcase for a portion of the current full-year period, and HNI India for a portion of the prior year period. The transactions excluded for purposes of other non-GAAP financial information included in this earnings release include: restructuring charges recorded to cost of sales comprised of accelerated depreciation, asset disposals, and relocation and new facility setup costs in the Workplace Furnishings segment; transaction costs associated with the Steelcase acquisition, interest expense associated with bridge loan financing for the Steelcase acquisition, costs associated with factory consolidation and network optimization initiatives in the Workplace Furnishings segment; current-period intangible asset impairment costs in the Workplace Furnishings segment; the gain on sale of a manufacturing facility in Workplace Furnishings; the payout to settle a pension plan at corporate; and the loss on sale of the HNI India business in Workplace Furnishings and at corporate.

This earnings release refers to our expectations regarding non-GAAP EPS. The Corporation is unable to provide a reconciliation of this forward-looking non-GAAP measure to future EPS without unreasonable effort due to the uncertainty regarding, and to the potential variability of, many of the costs and expenses that could potentially impact EPS calculated on a GAAP basis. These items include, but are not limited to, impairments, financial impacts from changes in legal, regulatory, and tax requirements, charges related to actions taken to improve future profitability, and the impact of acquisitions and divestitures, if any. These items necessary to reconcile forward-looking non-GAAP EPS to EPS could be material and have a significant impact on the Corporation’s results computed in accordance with GAAP.

HNI Corporation Reconciliation

(Dollars in millions)

Three Months Ended

January 3, 2026

December 28, 2024

Workplace

Furnishings

Residential

Building

Products

Total

Workplace

Furnishings

Residential

Building

Products

Total

Net Sales as reported (GAAP)

$

690.2

$

198.2

$

888.4

$

462.9

$

179.6

$

642.5

% change from PY

49.1

%

10.3

%

38.3

%

Less: Steelcase Inc. acquisition

187.5

187.5

Less: HNI India divestiture

6.1

6.1

Organic net sales (non-GAAP)

$

502.6

$

198.2

$

700.8

$

456.8

$

179.6

$

636.4

% change from PY

10.0

%

10.3

%

10.1

%

HNI Corporation Reconciliation

(Dollars in millions)

Twelve Months Ended

January 3, 2026

December 28, 2024

Workplace

Furnishings

Residential

Building

Products

Total

Workplace

Furnishings

Residential

Building

Products

Total

Net sales as reported (GAAP)

$

2,164.1

$

674.9

$

2,839.0

$

1,888.0

$

638.4

$

2,526.4

% change from PY

14.6

%

5.7

%

12.4

%

Less: Steelcase Inc. acquisition

187.5

187.5

Less: HNI India divestiture

16.2

16.2

Organic net sales (non-GAAP)

$

1,976.6

$

674.9

$

2,651.5

$

1,871.8

$

638.4

$

2,510.1

% change from PY

5.6

%

5.7

%

5.6

%

HNI Corporation Reconciliation

(Dollars in millions, except per share data)

Three Months Ended

January 3, 2026

Gross

Profit

Operating

Income

Interest

Tax

Net

Income

EPS

As reported (GAAP)

$

363.5

$

(31.2

)

$

16.7

$

1.6

$

(49.2

)

$

(0.94

)

% of net sales

40.9

%

(3.5

%)

1.9

%

(5.5

%)

Tax %

(3.3

%)

Restructuring charges

0.7

1.6

0.4

1.2

0.02

Pension Settlement

0.2

0.0

0.2

0.00

Steelcase Acquisition

86.3

8.2

8.4

86.0

1.61

Impairment

7.7

1.7

6.1

0.11

Results (non-GAAP)

$

364.1

$

64.6

$

8.5

$

12.1

$

44.3

$

0.83

% of net sales

41.0

%

7.3

%

1.0

%

5.0

%

Tax %

21.5

%

HNI Corporation Reconciliation

(Dollars in millions)

Three Months Ended

January 3, 2026

Legacy HNI

Steelcase

Consolidated HNI

Gross profit as reported (GAAP)

$

296.3

$

67.1

$

363.5

% of net sales

42.3

%

35.8

%

40.9

%

Restructuring charges recorded to cost of sales

0.3

0.4

0.7

Gross profit (non-GAAP)

$

296.6

$

67.5

$

364.1

% of net sales

42.3

%

36.0

%

41.0

%

Operating income as reported (GAAP)

$

16.7

$

(48.0

)

$

(31.2

)

% of net sales

2.4

%

(25.6

%)

(3.5

%)

Restructuring charges

1.0

0.6

1.6

Pension Settlement costs

0.2

0.2

Steelcase Acquisition

44.7

41.6

86.3

Impairment

7.7

7.7

Operating income (non-GAAP)

$

70.4

$

(5.8

)

$

64.6

% of net sales

10.0

%

(3.1

%)

7.3

%

HNI Corporation Reconciliation

(Dollars in millions, except per share data)

Three Months Ended

January 3, 2026

GAAP (as reported):

Legacy HNI

Consolidated HNI

Operating income

$

16.7

$

(31.2

)

Interest expense, net

12.8

16.7

Income taxes (Legacy (3.7)%, Consolidated (3.3)%)

(0.1

)

1.6

Net income

$

4.0

$

(49.2

)

Average number of common shares outstanding – diluted

47.0

(1)

52.4

EPS - Diluted

$

0.09

$

(0.94

)

Non-GAAP:

Operating income

$

70.4

$

64.6

Interest expense, net

4.7

8.5

Income taxes (Legacy 21.5%, Consolidated 21.5%)

14.1

12.1

Net income

$

51.6

$

44.3

Average number of common shares outstanding – diluted

47.0

(1)

53.5

EPS - Diluted

$

1.11

$

0.83

(1) The average number of common shares outstanding – diluted for the Legacy HNI business is calculated by excluding the quarter-to-date average impacts of new issuances of HNI common stock (25.2 million) and dilutive HNI restricted stock units (0.9 million) as a result of the acquisition of Steelcase Inc.

HNI Corporation Reconciliation

(Dollars in millions, except per share data)

Three Months Ended

December 28, 2024

Gross

Profit

Operating

Income

Tax

Net Income

EPS

As reported (GAAP)

$

260.4

$

54.6

$

11.2

$

38.3

$

0.79

% of net sales

40.5

%

8.5

%

6.0

%

Tax %

22.5

%

Restructuring charges

2.5

5.1

1.1

4.0

0.08

Results (non-GAAP)

$

262.9

$

59.7

$

12.3

$

42.3

$

0.87

% of net sales

40.9

%

9.3

%

6.6

%

Tax %

22.5

%

HNI Corporation Reconciliation

(Dollars in millions, except per share data)

Twelve Months Ended

January 3, 2026

Gross

Profit

Operating

Income

Interest

Tax

Net

Income

EPS

As reported (GAAP)

$

1,176.1

$

126.0

$

35.6

$

36.5

$

54.2

$

1.11

% of net sales

41.4

%

4.4

%

1.3

%

1.9

%

Tax %

40.2

%

Restructuring charges

2.5

6.7

1.4

5.2

0.11

Loss on divestiture of HNI India

6.5

0.1

6.4

0.13

Pension Settlement and Gain on disposal of assets, net

2.4

0.6

1.9

0.04

Steelcase Acquisition

94.6

9.5

8.7

95.4

1.95

Impairment

7.7

1.7

6.1

0.12

Results (non-GAAP)

$

1,178.6

$

243.9

$

26.0

$

49.0

$

169.3

$

3.46

% of net sales

41.5

%

8.6

%

1.0

%

6.0

%

Tax %

22.4

%

HNI Corporation Reconciliation

(Dollars in millions)

Twelve Months Ended

January 3, 2026

Legacy

HNI

Steelcase

Consolidated

HNI

Gross profit as reported (GAAP)

$

1,109.0

$

67.1

$

1,176.1

% of net sales

41.8

%

35.8

%

41.4

%

Restructuring charges recorded to cost of sales

2.1

0.4

2.5

Gross profit (non-GAAP)

$

1,111.1

$

67.5

$

1,178.6

% of net sales

41.9

%

36.0

%

41.5

%

Operating income as reported (GAAP)

$

173.9

$

(48.0

)

$

126.0

% of net sales

6.6

%

(25.6

%)

4.4

%

Restructuring charges

6.1

0.6

6.7

Loss on divestiture of HNI India

6.5

6.5

Pension Settlement and Gain on disposal of assets, net

2.4

2.4

Steelcase Acquisition

53.0

41.6

94.6

Impairment

7.7

7.7

Operating income (non-GAAP)

$

249.7

$

(5.8

)

$

243.9

% of net sales

9.4

%

(3.1

%)

8.6

%

HNI Corporation Reconciliation

(Dollars in millions, except per share data)

Twelve Months Ended

January 3, 2026

GAAP (as reported):

Legacy HNI

Consolidated HNI

Operating income

$

173.9

$

126.0

Interest expense, net

31.7

35.6

Income taxes (Legacy 24.5%, Consolidated 40.2%)

34.8

36.5

Net income

$

107.4

$

54.2

Average number of common shares outstanding – diluted

47.2

(1)

48.9

EPS - Diluted

$

2.27

$

1.11

Non-GAAP:

Operating income

$

249.7

$

243.9

Interest expense, net

22.2

26.0

Income taxes (Legacy 22.4%, Consolidated 22.4%)

51.0

49.0

Net income

$

176.6

$

169.3

Average number of common shares outstanding – diluted

47.2

(1)

48.9

EPS - Diluted

$

3.74

$

3.46

(1) The average number of common shares outstanding – diluted for the Legacy HNI business is calculated by excluding the year-to-date average impacts of new issuances of HNI common stock (25.2 million) and dilutive HNI restricted stock units (0.9 million) as a result of the acquisition of Steelcase Inc.

HNI Corporation Reconciliation

(Dollars in millions, except per share data)

Twelve Months Ended

December 28, 2024

Gross

Profit

Operating

Income

Tax

Net

Income

EPS

As reported (GAAP)

$

1,033.4

$

206.5

$

39.8

$

139.5

$

2.88

% of net sales

40.9

%

8.2

%

5.5

%

Tax %

22.2

%

Restructuring charges

5.0

11.3

2.5

8.8

0.18

Results (non-GAAP)

$

1,038.4

$

217.8

$

42.3

$

148.3

$

3.06

% of net sales

41.1

%

8.6

%

5.9

%

Tax %

22.2

%

Workplace Furnishings Reconciliation

(Dollars in millions)

Three Months Ended

January 03, 2026

December 28, 2024

Legacy

Workplace

Furnishings

Steelcase

Total

Workplace

Furnishings

Total

Workplace

Furnishings

Percent

Change

Operating income as reported (GAAP)

$

41.8

$

(5.1

)

$

36.8

$

30.7

19.6

%

% of net sales

8.3

%

(2.7

%)

5.3

%

6.6

%

Restructuring charges

0.7

0.6

1.2

5.0

Impairment

7.7

7.7

Operating income (non-GAAP)

$

50.3

$

(4.5

)

$

45.7

$

35.7

28.0

%

% of net sales

10.0

%

(2.4

%)

6.6

%

7.7

%

Workplace Furnishings Reconciliation

(Dollars in millions)

Twelve Months Ended

January 03, 2026

December 28, 2024

Legacy

Workplace

Furnishings

Steelcase

Total

Workplace

Furnishings

Total

Workplace

Furnishings

Percent

Change

Operating income as reported (GAAP)

$

188.1

$

(5.1

)

$

183.0

$

169.1

8.3

%

% of net sales

9.5

%

(2.7

%)

8.5

%

9.0

%

Restructuring charges

5.8

0.6

6.3

10.1

Loss on divestiture of HNI India

5.9

5.9

Impairment

7.7

7.7

Gain on disposal of assets, net

(0.6

)

(0.6

)

Operating income (non-GAAP)

$

206.9

$

(4.5

)

$

202.4

$

179.2

12.9

%

% of net sales

10.5

%

(2.4

%)

9.4

%

9.5

%

Residential Building Products Reconciliation

(Dollars in millions)

Three Months Ended

Twelve Months Ended

January 3,

2026

December 28,

2024

Percent

Change

January 03,

2026

December 28,

2024

Percent

Change

Operating income as reported (GAAP)

$43.1

$39.8

8.4

%

$121.8

$110.8

9.9

%

% of net sales

21.8

%

22.2

%

18.0

%

17.4

%

Restructuring charges

0.4

0.4

1.1

Operating income (non-GAAP)

$43.5

$39.8

9.3

%

$122.1

$111.9

9.1

%

% of net sales

21.9

%

22.2

%

18.1

%

17.5

%