CATERPILLAR INC
CATBusiness Summary
Caterpillar Inc. operates as the world’s leading manufacturer of construction and mining equipment, off-highway diesel and natural gas engines, industrial gas turbines and diesel-electric locomotives, with its primary business segments being Power & Energy, Construction Industries and Resource Industries. The company’s products and services are sold worldwide into a variety of highly competitive markets, where it competes on the basis of product performance, customer service, quality and price. The energy, transportation, and mining industries are significant adopters of Caterpillar products, and demand is highly sensitive to global and regional economic conditions, commodity price volatility, and rates of infrastructure spending, commercial construction and housing starts.
The competitive environment for construction machinery is characterized by some global competitors and many regional and specialized local competitors, with examples including CASE, Deere Construction & Forestry, Doosan Bobcat, Hitachi Construction Machinery, Komatsu Ltd., and Sany Heavy Industry Co., Ltd. In Resource Industries, global surface competitors include Deere Construction & Forestry, Epiroc AB, Hitachi Construction Machinery, Komatsu Ltd., Liebherr-International AG, Sandvik AB, and Volvo Construction Equipment, while global underground competitors include Epiroc AB, Komatsu Ltd., and Sandvik AB. For Power & Energy, principal global competitors include Cummins Inc., Deutz AG, Rolls-Royce Power Systems AG and Siemens Energy AG, and in rail-related businesses, global competitors include Wabtec Corp, Greenbrier Companies, Inc., and Alstom SA. Cat Financial’s competitors include Wells Fargo Equipment Finance Inc., Banc of America Leasing & Capital LLC, and various other banks and finance companies, as well as manufacturer-owned financial subsidiaries such as John Deere Capital Corporation and Komatsu Financial L.P.
Caterpillar generates revenue through the design, manufacturing, and marketing of its products across the Machinery, Power & Energy line of business, and through financing and insurance services provided by its Financial Products segment, primarily Caterpillar Financial Services Corporation (Cat Financial) and Caterpillar Insurance Holdings Inc. The company sells finished products primarily through an independent dealer network of 41 dealers in the United States and 109 outside the United States, serving 190 countries, and also sells reciprocating engines through Perkins Engines Company Limited’s network of 86 distributors covering 183 countries and FG Wilson branded electric power generation systems through 108 distributors covering 159 countries. Cat Financial provides retail and wholesale financing alternatives to customers and dealers, including loans, revolving charge accounts, leases, wholesale financing, and retail loans, and its competitive position is improved by marketing programs offered in conjunction with Caterpillar and/or Caterpillar dealers.
The Construction Industries segment is primarily responsible for supporting customers using machinery in infrastructure and building construction applications, with a product portfolio including asphalt pavers, backhoe loaders, compact track loaders, track-type tractors, track excavators, wheel loaders, and related parts and work tools. The Resource Industries segment supports customers using machinery in mining, heavy construction and quarry and aggregates, offering products such as electric rope shovels, off-highway trucks, hydraulic shovels, rotary drills, large mining trucks, and technology products and services for fleet management and autonomous machine capabilities. The Power & Energy segment supports customers in oil and gas, power generation, marine, rail and industrial applications, with a portfolio including reciprocating engines, generator sets, turbines, centrifugal gas compressors, diesel-electric locomotives, and electrified powertrain and zero-emission power sources.
The Financial Products segment, primarily conducted by Cat Financial and Insurance Services, provides retail and wholesale financing alternatives to customers and dealers for Caterpillar products and services, as well as financing for power generation facilities, and offers insurance and risk management products including physical damage insurance, inventory protection plans, and extended service coverage. Cat Financial’s financing products include loans, revolving charge accounts, leases, wholesale financing, and retail loans, and the segment earns revenues from Machinery, Power & Energy, though the related costs are not allocated to operating segments. The All Other Segment primarily includes activities such as business strategy, product management and development, parts distribution, integrated logistics solutions, and a wholly owned dealer in Japan.
In 2025, the company introduced a revised strategy anchored by a new mission statement: Solving our customers' toughest challenges, with three profitable growth pillars focused on Commercial Excellence, Advanced Technology Leader, and Transform How We Work, built upon a foundation of Operational Excellence. The company continues to operate through five operating segments, four of which are reportable segments. As of December 31, 2025, the company employed about 118,000 full-time persons, of whom approximately 66,400 were located outside the United States.
For the full year 2025, total sales and revenues were $67.589 billion 1, an increase of $2.780 billion 2, or 4 percent 3, compared with $64.809 billion 4 for 2024. Operating profit was $11.151 billion 5 in 2025, a decrease of $1.921 billion 6, or 15 percent 7, compared with $13.072 billion 8 in 2024. Profit per share was $18.81 9 in 2025, compared with profit per share of $22.05 10 in 2024, and profit was $8.884 billion 11 in 2025, compared with $10.792 billion 12 in 2024. Enterprise operating cash flow was $11.7 billion 13 in 2025, and the company ended 2025 with $10.0 billion 14 of enterprise cash.
Business Outlook
For the full-year 2026, management anticipates sales and revenues to grow around the top end of the 5 to 7 percent compound annual growth rate (CAGR) target 15, as compared to 2025. The company expects favorable price realization of about 2 percent of sales and revenues 16, and expects machine dealer inventory to increase in 2026 and offset the $500 million decrease in 2025 17. Services revenues are also expected to grow in 2026 as compared to 2025. Based on the incremental tariffs announced in 2025 and in place by January 29, 2026, the company expects the impact from tariffs to be around $2.6 billion in 2026 18, which is $800 million higher than incurred in 2025 19. In 2026, the company expects restructuring costs of approximately $300 million to $350 million 20 and capital expenditures of around $3.5 billion 21. The company anticipates its 2026 estimated annual effective tax rate to be 23.0 percent 22, excluding discrete items.
In Construction Industries, the company expects another year of sales of equipment to end users growth in 2026 compared to 2025, supported by elevated order rates and a robust backlog, with the outlook for North America remaining positive as construction spending remains healthy due to Infrastructure Investment and Jobs Act (IIJA) funding and other critical infrastructure programs, and accelerated investment in data centers. In Resource Industries, sales of equipment to end users is expected to increase in 2026 as compared to 2025, primarily driven by rising demand for copper and gold, and positive growth trends in heavy construction and quarry and aggregates, with most key commodities remaining above investment thresholds and customer product utilization high while the age of the fleet remains elevated. In Power & Energy, the company anticipates growth in Power Generation for both reciprocating engines and turbines and turbine-related services in 2026, driven by increasing energy demand to support data center build-out related to cloud computing and generative Artificial Intelligence (AI), and Oil & Gas is expected to see moderate growth in 2026 after reaching record levels in 2025.
In the first quarter of 2026 as compared to the first quarter of 2025, the company expects stronger sales and revenues primarily due to higher sales volume and favorable price realization, with machine dealer inventory expected to increase in excess of $1.0 billion 23 during the first quarter of 2026, aligning with the seasonal pattern, compared to roughly flat levels in the first quarter of 2025. The company expects the impact from incremental tariffs to be around $800 million in the first quarter of 2026 24, which is similar to the fourth quarter of 2025, and anticipates around 50 percent of the incremental tariff costs will be in Construction Industries 25, 20 percent in Resource Industries 26 and 30 percent in Power & Energy 27. Excluding the impact from incremental tariff costs, the company expects the profit impact of higher sales volume and favorable price realization will be partially offset by higher manufacturing costs and higher selling, general and administrative (SG&A) and research & development (R&D) expenses.
The company expects that prior restructuring actions will result in an incremental benefit to operating costs, primarily Costs of goods sold and SG&A expenses, of about $40 million in 2026 compared with 2025 28. Excluding the impact of mark-to-market gains and losses, net periodic benefit cost is expected to decrease $78 million in 2026 29, primarily due to lower interest cost in 2026 as a result of lower discount rates at the end of 2025.
The company expects MP&E’s capital expenditures in 2026 to be about $3.5 billion 30. The company expects to make approximately $360 million of contributions to its pension and OPEB plans in 2026 31. In December 2025, the Board of Directors approved maintaining the quarterly dividend representing $1.51 per share 32. As of December 31, 2025, approximately $14.937 billion remained available under the 2024 Authorization 33 for share repurchases.
The company expects the impact from tariffs to be around $2.6 billion in 2026 34, which is $800 million higher than incurred in 2025 35, and if the company does not take the mitigating actions it plans to take in 2026, the impact from tariffs could be around 20 percent higher 36. The company continues to monitor external factors such as supply chain disruptions, inflationary cost, labor pressures and the impact of trade policies, with areas of particular focus including transportation, certain components and raw materials.
In the first quarter of 2026 as compared to the first quarter of 2025, in Construction Industries, excluding the impact from incremental tariff costs, the company anticipates favorable price realization and the profit impact of higher sales volume will be partially offset by higher manufacturing costs. In Resource Industries, excluding the impact from incremental tariff costs, the company anticipates the profit impact of higher sales volume will be more than offset by unfavorable manufacturing costs and higher SG&A/R&D expenses, and also anticipates an unfavorable mix of products. In Power & Energy, excluding the impact from incremental tariff costs, the company anticipates the profit impact of higher sales volume and favorable price realization will be partially offset by higher manufacturing costs.
Risk Factors
The company’s results of operations are materially affected by economic conditions globally and regionally, and demand for its products and services tends to be cyclical and can be significantly reduced in periods of economic weakness. The company is a significant user of steel and many other commodities, and increases in the prices of such commodities would increase its costs, negatively impacting results if unable to fully offset the effect through price increases, productivity improvements, cost reduction programs or hedging programs. Cat Financial’s operations are subject to risks associated with the financial services industry, including credit risk, and an increase in delinquencies, repossessions or net losses of Cat Financial customers could adversely affect its results. The company is subject to stringent environmental laws and regulations globally, and changes in environmental and climate change laws or regulations, including laws relating to greenhouse gas emissions, could lead to new or additional investment in product designs and increase environmental compliance expenditures. The company faces risk from increased information technology security threats and more sophisticated computer crime, and while prior events have not had a material impact, the potential consequences of a future material cybersecurity attack include reputational damage, litigation, and disruption to systems.
Management Priorities
Management’s tone in the filing is forward-looking and confident, emphasizing a revised strategy anchored by a new mission statement — Solving our customers' toughest challenges — and three profitable growth pillars: Commercial Excellence, Advanced Technology Leader, and Transform How We Work. Key forward-looking statements include the expectation that for the full-year 2026, sales and revenues will grow around the top end of the 5 to 7 percent compound annual growth rate (CAGR) target 37 as compared to 2025, with favorable price realization of about 2 percent of sales and revenues 38, and that machine dealer inventory will increase in 2026 and offset the $500 million decrease in 2025 39. The strategic priorities emphasized for the period ahead are addressing customers’ needs through the three profitable growth pillars, maintaining a strong financial position in support of a mid-A rating, and returning capital to shareholders through dividend growth and share repurchases.
View Source Annual Report on SEC.gov ↗
References
- [1] Item 7, MD&A — Overview
- [2] Item 7, MD&A — Overview
- [3] Item 7, MD&A — Overview
- [4] Item 7, MD&A — Overview
- [5] Item 7, MD&A — Consolidated Operating Profit
- [6] Item 7, MD&A — Consolidated Operating Profit
- [7] Item 7, MD&A — Consolidated Operating Profit
- [8] Item 7, MD&A — Consolidated Operating Profit
- [9] Item 7, MD&A — Highlights
- [10] Item 7, MD&A — Highlights
- [11] Item 7, MD&A — Overview
- [12] Item 7, MD&A — Overview
- [13] Item 7, MD&A — Highlights
- [14] Item 7, MD&A — Highlights
- [15] Item 7, MD&A — Full-Year 2026 Company Trends and Expectations
- [16] Item 7, MD&A — Full-Year 2026 Company Trends and Expectations
- [17] Item 7, MD&A — Full-Year 2026 Company Trends and Expectations
- [18] Item 7, MD&A — Full-Year 2026 Company Trends and Expectations
- [19] Item 7, MD&A — Full-Year 2026 Company Trends and Expectations
- [20] Item 7, MD&A — Full-Year 2026 Company Trends and Expectations
- [21] Item 7, MD&A — Full-Year 2026 Company Trends and Expectations
- [22] Item 7, MD&A — Full-Year 2026 Company Trends and Expectations
- [23] Item 7, MD&A — First-Quarter 2026 Company Trends and Expectations
- [24] Item 7, MD&A — First-Quarter 2026 Company Trends and Expectations
- [25] Item 7, MD&A — First-Quarter 2026 Company Trends and Expectations
- [26] Item 7, MD&A — First-Quarter 2026 Company Trends and Expectations
- [27] Item 7, MD&A — First-Quarter 2026 Company Trends and Expectations
- [28] Item 7, MD&A — Restructuring Costs
- [29] Item 7, MD&A — Retirement Benefits
- [30] Item 7, MD&A — Liquidity and Capital Resources, Machinery, Power & Energy
- [31] Item 7, MD&A — Liquidity and Capital Resources, Machinery, Power & Energy
- [32] Item 7, MD&A — Liquidity and Capital Resources, Machinery, Power & Energy
- [33] Item 5, Issuer Purchases of Equity Securities
- [34] Item 7, MD&A — Full-Year 2026 Company Trends and Expectations
- [35] Item 7, MD&A — Full-Year 2026 Company Trends and Expectations
- [36] Item 7, MD&A — Full-Year 2026 Company Trends and Expectations
- [37] Item 7, MD&A — Full-Year 2026 Company Trends and Expectations
- [38] Item 7, MD&A — Full-Year 2026 Company Trends and Expectations
- [39] Item 7, MD&A — Full-Year 2026 Company Trends and Expectations
- [40] Item 7, MD&A — Overview
- [41] Item 7, MD&A — Overview
- [42] Item 7, MD&A — Overview
- [43] Item 7, MD&A — Overview
- [44] Item 7, MD&A — Highlights
- [45] Item 7, MD&A — Highlights
- [46] Item 7, MD&A — Consolidated Operating Profit
- [47] Item 7, MD&A — Consolidated Operating Profit
- [48] Item 7, MD&A — Highlights
- [49] Item 7, MD&A — Highlights
- [50] Item 7, MD&A — Highlights
- [51] Item 7, MD&A — Highlights
- [52] Item 7, MD&A — Liquidity and Capital Resources
- [53] Item 7, MD&A — Liquidity and Capital Resources
- [54] Item 7, MD&A — Liquidity and Capital Resources
- [55] Item 7, MD&A — Liquidity and Capital Resources
- [56] Item 7, MD&A — Other Profit/Loss and Tax Items
- [57] Item 7, MD&A — Other Profit/Loss and Tax Items
- [58] Item 7, MD&A — Construction Industries
- [59] Item 7, MD&A — Construction Industries
- [60] Item 7, MD&A — Construction Industries
- [61] Item 7, MD&A — Resource Industries
- [62] Item 7, MD&A — Resource Industries
- [63] Item 7, MD&A — Resource Industries
- [64] Item 7, MD&A — Power & Energy
- [65] Item 7, MD&A — Power & Energy
- [66] Item 7, MD&A — Power & Energy
- [67] Item 7, MD&A — Financial Products Segment
- [68] Item 7, MD&A — Financial Products Segment
- [69] Item 7, MD&A — Financial Products Segment
- [70] Item 7, MD&A — Other Profit/Loss and Tax Items
- [71] Item 7, MD&A — Other Profit/Loss and Tax Items
- [72] Item 7, MD&A — Other Profit/Loss and Tax Items
- [73] Item 7, MD&A — Other Profit/Loss and Tax Items
- [74] Item 7, MD&A — Other Profit/Loss and Tax Items
- [75] Item 7, MD&A — Other Profit/Loss and Tax Items
- [76] Item 7, MD&A — Other Profit/Loss and Tax Items
- [77] Item 7, MD&A — Other Profit/Loss and Tax Items
- [78] Item 7, MD&A — Other Profit/Loss and Tax Items
Analysis on 6/8/2026