Honeywell(US:HON) Prnewswire·2025-12-22 11:08Core Insights - Honeywell has announced an updated business segment structure that will take effect in Q1 2026, which includes the reclassification of its Advanced Materials business unit as discontinued operations starting Q4 2025 [1][2][5] Financial Guidance Adjustments - The company has adjusted its full-year 2025 guidance, reducing adjusted sales from $40.7B - $40.9B to $37.5B - $37.7B due to the impact of the Advanced Materials spin-off [6][7] - The adjusted earnings per share (EPS) guidance has been lowered from $10.60 - $10.70 to $9.70 - $9.80, reflecting a decrease of approximately $0.90 [7][8] - For Q4 2025, adjusted sales guidance has been revised from $10.1B - $10.3B to $9.8B - $10.0B, with adjusted EPS expectations adjusted from $2.52 - $2.62 to $2.48 - $2.58 [8][6] Litigation Matters - Honeywell is involved in ongoing settlement negotiations related to Flexjet litigation, expecting a one-time charge of approximately $310 million in Q4 2025, which will not affect non-GAAP financial metrics [3][10] - Total cash payments related to potential settlements are anticipated to be around $470 million [3][10] Business Segment Structure - The new business segment structure will consist of four reportable segments: Aerospace Technologies, Building Automation, Process Automation and Technology, and Industrial Automation, with the three automation segments further divided into two business units each [5][4] Historical Financial Information - Supplemental financial information has been provided to align with the new business segment structure, including the historical performance of the Advanced Materials business unit now classified as discontinued operations [4][6]