RAYONIER INC 8-K/A

What Happened

• Rayonier Inc. (a North Carolina corporation) filed a Current Report on Form 8-K/A on April 10, 2026 (Accession No. 0000052827-26-000069) amending a previously filed 8-K. The original 8-K disclosed the consummation of a previously announced merger-of-equals with PotlatchDeltic Corporation (a Delaware corporation). This amendment incorporates by reference and files the historical and pro forma financial information required by Item 9.01 of Form 8-K.

Key Details

• Filing type: Form 8-K/A dated April 10, 2026 (accession 0000052827-26-000069).
• Purpose: To include the historical and pro forma financial information related to the merger.
• Transaction: Merger-of-equals between Rayonier and PotlatchDeltic (consummated per the original 8-K).
• Item cited: Amendment addresses Item 9.01 (Financial Statements and Exhibits).

Why It Matters

• The added historical and pro forma financial information gives investors the required financial context to evaluate the combined company’s past performance and how the merger affects comparability of results.
• These disclosures are important for assessing post-merger metrics such as revenue trends, adjusted earnings, and capital structure, and they complete the company’s SEC disclosure obligations tied to the merger.