What is NACCO Industries's pension settlement charge?

NACCO Industries (NC) reported pension settlement charge of $1.95M in Q4 2025.

What does pension settlement charge mean?

This represents a non-cash accounting charge triggered when a company settles a significant portion of its pension obligations, typically through lump-sum payments or the purchase of annuities. It reflects the acceleration of previously deferred actuarial gains or losses associated with the pension plan. Investors monitor this to understand the impact of de-risking activities on the company's long-term liabilities and reported earnings.

NACCO Industries NC Pension Settlement Charge

Pension Settlement Charge at other companies

TFX

TeleflexTFX

$0-100%

Genuine PartsGPC

$185.49M—

Baxter InternationalBAX

$0—

TFX

TeleflexTFX

-110.4%—

Owens CorningOC

$0—

LKQLKQ

-$1.25M-150%

Other financials

Income statement

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Revenue$62.8M-4.3%

Gross profit$14.3M+48.0%

Operating income$11.0M+43.4%

Net income$8.8M+80.3%

EPS (diluted)$1.17+77.3%

Balance sheet

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Cash & equivalents$53.2M-14.1%

Total debt$16.4M+24.0%

Total equity$437.1M+6.8%

Total assets$685.7M+8.1%

Cash flow

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Operating cash flow$12.4M+146%

CapEx$12.2M-11.1%

Free cash flow$571.0K+107%

Valuation

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Market cap$389.92M+35.4%

Enterprise value$353.17M+47.5%

P/E13.1×+4.7×

P/S1.4×+0.3×

Profitability

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Gross margin15.7%+2.8pp

Operating margin9.2%-6.2pp

Net margin10.8%-2.8pp

FCF margin0.8%+0.4pp

Returns & leverage

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Return on equity7%-1.6pp

Debt / equity0×0.0×

Current ratio3.3×-0.1×

Where this comes from

Reported directly by NACCO Industries in its filing.

Tagged under the XBRL concept nacco:PensionSettlementCharge.

The official record: NACCO Industries’s 10-K, filed March 4, 2026, on SEC EDGAR. View the filing →

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Questions, answered.

What is NACCO Industries's pension settlement charge?: NACCO Industries (NC) reported pension settlement charge of $1.95M in Q4 2025.
What does pension settlement charge mean?: This represents a non-cash accounting charge triggered when a company settles a significant portion of its pension obligations, typically through lump-sum payments or the purchase of annuities. It reflects the acceleration of previously deferred actuarial gains or losses associated with the pension plan. Investors monitor this to understand the impact of de-risking activities on the company's long-term liabilities and reported earnings.