HONEYWELL INTERNATIONAL INC 8-K

What Happened

• Honeywell International filed a Current Report on Form 8‑K on April 23, 2026 to recast historical segment information in its Annual Report on Form 10‑K for the year ended December 31, 2025 (the 10‑K was originally filed Feb 17, 2026). The recast reflects a business realignment effective Q1 2026 that creates a new reportable segment called Process Automation and Technology and changes the composition of the Industrial Automation segment.
• Process Automation and Technology combines Honeywell Process Solutions (previously part of Industrial Automation) and UOP (previously part of Energy and Sustainability Solutions). Energy and Sustainability Solutions will no longer be reported as a segment (the Advanced Materials business was spun off on Oct 30, 2025). After the change, Honeywell’s reportable segments are Aerospace Technologies, Building Automation, Process Automation and Technology, and Industrial Automation; other operations remain in Corporate and All Other.
• The 8‑K states the recast affects certain 10‑K disclosures (Business, Risk Factors, executive officer descriptions, MD&A results and segment review, and specific notes to the consolidated financial statements) but does NOT restate or change the Company’s previously issued consolidated financial statements, balance sheet, income statement, cash flows, or equity statement.

Key Details

• Filed: Current Report on Form 8‑K dated April 23, 2026 (recasting the 2025 Form 10‑K originally filed Feb 17, 2026).
• New reportable segment: Process Automation and Technology (combines Honeywell Process Solutions and UOP).
• Spin‑off: Advanced Materials was spun off on Oct 30, 2025, removing that business from Energy and Sustainability Solutions.
• Section updates: Recasted items include Business (Item 1), Risk Factors (Item 1A), executive officer info, MD&A (Item 7), and Notes (e.g., Note 2, Note 3, Note 4, Note 8, Note 22) to reflect segment changes.

Why It Matters

• For investors, this filing clarifies how Honeywell will present revenue and results going forward and retrospectively aligns 2025 disclosures with the new segment structure introduced in Q1 2026. That helps comparability across periods when you analyze segment trends, margins, and growth by business.
• Importantly, the company confirms these disclosure changes are not a financial restatement and do not alter consolidated historical financial results — only how segment-level information and related notes are presented.