RAYONIER INC
For the period ended Dec 31, 2025. Filed Feb 23, 2026.
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.
FY2025 · Filed Feb 23, 2026
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 | 62 |
| Reports of Independent Registered Public Accounting Firm (PCAOB ID: 42) | 64 |
| Rayonier Inc.: | |
| Consolidated Statements of Income and Comprehensive Income (Loss) for the Three Years Ended December 31, 2025 | 69 |
| Consolidated Balance Sheets as of December 31, 2025 and 2024 | 70 |
| Consolidated Statements of Shareholders’ Equity for the Three Years Ended December 31, 2025 | 71 |
| Consolidated Statements of Cash Flows for the Three Years Ended December 31, 2025 | 73 |
| Rayonier, L.P.: | |
| Consolidated Statements of Income and Comprehensive Income (Loss) for the Three Years Ended December 31, 2025 | 75 |
| Consolidated Balance Sheets as of December 31, 2025 and 2024 | 76 |
| Consolidated Statements of Changes in Capital for the Three Years Ended December 31, 2025 | 77 |
| Consolidated Statements of Cash Flows for the Three Years Ended December 31, 2025 | 78 |
| Notes to Consolidated Financial Statements | 80 |
| Note 1 - Summary of Significant Accounting Policies | 80 |
| Note 2 - Discontinued Operations | 90 |
| Note 3 - Segment and Geographical Information | 92 |
| Note 4 - Revenue | 96 |
| Note 5 - Timberland Acquisitions | 100 |
| Note 6 - Noncontrolling Interests | 100 |
| Note 7 - Earnings Per Share and Per Unit | 102 |
| Note 8 - Debt | 106 |
| Note 9 - Derivative Financial Instruments and Hedging Activities | 108 |
| Note 10 - Fair Value Measurements | 110 |
| Note 11 - Commitments | 111 |
| Note 12 - Contingencies | 111 |
| Note 13 - Environmental and Natural Resource Damage Liabilities | 112 |
| Note 14 - Guarantees | 113 |
| Note 15 - Higher and Better Use Timberlands and Real Estate Development Investments | 114 |
| Note 16 - Inventory | 115 |
| Note 17 - Leases | 115 |
| Note 18 - Other Operating (Expense) Income, Net | 116 |
| Note 19 - Employee Benefit Plans | 117 |
| Note 20 - Incentive Stock Plans | 120 |
| Note 21 - Income Taxes | 123 |
| Note 22 - Restricted Cash | 126 |
| Note 23 - Assets Held for Sale (Excluding Discontinued Operations) | 127 |
| Note 24 - Other Assets | 127 |
| Note 25 - Accumulated Other Comprehensive Income (Loss) | 128 |
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