RAYONIER INC
For the period ended Dec 31, 2023. Filed Feb 23, 2024.
View on SEC.govAbout this filing
A company's yearly report to the SEC, with audited financial statements. It is the fullest account a company gives of its business, its finances and the risks it sees.
FY2023 · Filed Feb 23, 2024
RYN$21.48-1.6%Stored close · as of Nov 10, 2026
Extracted filing text, with the paragraph anchors used by the comparison.
See the whole filing, with its images and exhibitsContents
Item 8. Financial Statements and Supplementary Data
INDEX TO FINANCIAL STATEMENTS
| Page | |
|---|---|
| Management’s Report on Internal Control over Financial Reporting | 60 |
| Report of Independent Registered Public Accounting Firm (PCAOB ID: 42) | 62 |
| Rayonier Inc.: | |
| Consolidated Statements of Income and Comprehensive Income for the Three Years Ended December 31, 2023 | 67 |
| Consolidated Balance Sheets as of December 31, 2023 and 2022 | 68 |
| Consolidated Statements of Shareholders’ Equity for the Three Years Ended December 31, 2023 | 69 |
| Consolidated Statements of Cash Flows for the Three Years Ended December 31, 2023 | 71 |
| Rayonier, L.P.: | |
| Consolidated Statements of Income and Comprehensive Income for the Three Years Ended December 31, 2023 | 73 |
| Consolidated Balance Sheets as of December 31, 2023 and 2022 | 74 |
| Consolidated Statements of Changes in Capital for the Three Years Ended December 31, 2023 | 75 |
| Consolidated Statements of Cash Flows for the Three Years Ended December 31, 2023 | 77 |
| Notes to Consolidated Financial Statements | 79 |
| Note 1 - Summary of Significant Accounting Policies | 79 |
| Note 2 - Segment and Geographical Information | 88 |
| Note 3 - Revenue | 92 |
| Note 4 - Timberland Acquisitions | 95 |
| Note 5 - Noncontrolling Interests | 95 |
| Note 6 - Earnings Per Share and Per Unit | 97 |
| Note 7 - Debt | 99 |
| Note 8 - Derivative Financial Instruments and Hedging Activities | 103 |
| Note 9 - Fair Value Measurements | 107 |
| Note 10 - Commitments | 108 |
| Note 11 - Contingencies | 108 |
| Note 12 - Environmental and Natural Resource Damage Liabilities | 109 |
| Note 13 - Guarantees | 110 |
| Note 14 - Higher and Better Use Timberlands and Real Estate Development Investments | 111 |
| Note 15 - Inventory | 111 |
| Note 16 - Leases | 112 |
| Note 17 - Other Operating (Expense) Income, Net | 113 |
| Note 18 - Employee Benefit Plans | 114 |
| Note 19 - Incentive Stock Plans | 120 |
| Note 20 - Income Taxes | 124 |
| Note 21 - Restricted Cash | 126 |
| Note 22 - Assets Held for Sale | 126 |
| Note 23 - Other Assets | 127 |
| Note 24 - Accumulated Other Comprehensive Income | 128 |
| Note 25 - Related Party | 129 |
The text of this filing, as the company filed it with the SEC, without its images or exhibits. This is not investment advice.