Company: CF
Filing Date: 2025-08-07
Form Type: 10-Q
Source: 0001324404-25-000024
Chunk: 90

Company: CF Industries Holdings, Inc.
Filing Date: 2025-08-07
Form: 10-Q
Item: Part I, Item 8
Chunk 90
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 beginning with the consolidated financial statements that will be included in our Annual Report on Form 10-K for the fiscal year ending December 31, 2025.

7

Table of ContentsCF INDUSTRIES HOLDINGS, INC. 

In November 2024, the FASB issued ASU No. 2024-03, Income Statement—Reporting Comprehensive Income—Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses. This ASU requires disclosure, within the footnotes to the financial statements, of specified costs and expenses disaggregated from the amounts presented on consolidated statements of operations. The guidance in this ASU is effective for fiscal years beginning after December 15, 2026, and interim periods within fiscal years beginning after December 15, 2027, with early adoption permitted. We are currently evaluating the impact that our adoption of this ASU will have on the disclosures in our consolidated financial statements.

3.   Revenue Recognition 

We track our revenue by product and by geography. See Note 15—Segment Disclosures for our revenue by reportable segment, which are Ammonia, Granular Urea, UAN, AN and Other. The following table summarizes our revenue by product and by geography (based on the destination of our shipment) for the three and six months ended June 30, 2025 and 2024:AmmoniaGranular UreaUANANOtherTotal(in millions)Three months ended June 30, 2025North America$415 $547 $558 $57 $109 $1,686 Europe and other76 — 52 60 16 204 Total revenue$491 $547 $610 $117 $125 $1,890 Three months ended June 30, 2024North America$330 $449 $422 $51 $114 $1,366 Europe and other79 8 53 47 19 206 Total revenue$409 $457 $475 $98 $133 $1,572 Six months ended June 30, 2025North America$781 $986 $966 $104 $222 $3,059 Europe and other230 — 114 114 36 494 Total revenue$1,011 $986 $1,080 $218 $258 $3,553