Company: CF
Filing Date: 2025-11-06
Form Type: 10-Q
Source: 0001324404-25-000030
Chunk: 63

Company: CF Industries Holdings, Inc.
Filing Date: 2025-11-06
Form: 10-Q
Item: Part I, Item 1
Chunk 63
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 Report on Form 10-K for the fiscal year ending December 31, 2025. We do not expect the adoption will have a material impact on our income tax disclosures.

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 nine months ended September 30, 2025 and 2024:AmmoniaGranular UreaUANANOtherTotal(in millions)Three months ended September 30, 2025North America$330 $423 $406 $49 $120 $1,328 Europe and other127 — 111 73 20 331 Total revenue$457 $423 $517 $122 $140 $1,659 Three months ended September 30, 2024North America$297 $328 $313 $53 $94 $1,085 Europe and other56 60 93 53 23 285 Total revenue$353 $388 $406 $106 $117 $1,370 Nine months ended September 30, 2025North America$1,111 $1,409 $1,372 $153 $342 $4,387 Europe and other357 — 225 187 56 825 Total revenue$1,468 $1,409 $1,597