Rayonier Inc. Files 8-K Report

TL;DR

RYN filed an 8-K, mostly standard exhibits. Nothing major to see here.

AI Summary

On November 21, 2025, Rayonier Inc. filed an 8-K report. The filing primarily concerns financial statements and exhibits, indicating routine corporate disclosures rather than a specific material event. No new financial figures or significant business updates were detailed in the provided excerpt.

Why It Matters

This 8-K filing indicates Rayonier Inc. is making routine disclosures to the SEC, which is standard practice for publicly traded companies. Investors should review the full filing for any specific details.

Risk Assessment

Risk Level: low — The filing appears to be a routine disclosure of financial statements and exhibits, with no indication of significant new risks or events.

Key Players & Entities

• RAYONIER INC (company) — Filer
• Rayonier, L.P. (company) — Related Filer
• November 21, 2025 (date) — Report Date

FAQ

Filing Documents

• ryn-20251121_d2.htm (8-K) — 48KB
• a4q2024ex231.htm (EX-23.1) — 5KB
• a4q2024ex232.htm (EX-23.2) — 5KB
• ryn-20251121.htm (EX-99.1) — 4379KB
• ryn-20251121_g1.jpg (GRAPHIC) — 60KB
• ryn-20251121_g2.jpg (GRAPHIC) — 15KB
• 0000052827-25-000192.txt ( ) — 22167KB
• ryn-20251121.xsd (EX-101.SCH) — 140KB
• ryn-20251121_cal.xml (EX-101.CAL) — 176KB
• ryn-20251121_def.xml (EX-101.DEF) — 1036KB
• ryn-20251121_lab.xml (EX-101.LAB) — 1351KB
• ryn-20251121_pre.xml (EX-101.PRE) — 1268KB
• ryn-20251121_d2_htm.xml (XML) — 4186KB

01 Other Events

Item 8.01 Other Events. 1

01 Financial Statements and Exhibits

Item 9.01 Financial Statements and Exhibits. 2 Signature 3

01. Other Events

ITEM 8.01. Other Events. Rayonier Inc., a North Carolina corporation (the "Company"), and Rayonier, L.P., a Delaware limited partnership, are filing Exhibit 99.1 to this Current Report on Form 8-K (this "Form 8-K") solely to revise and recast certain financial information and related disclosures included in their Annual Report on Form 10-K for the fiscal year ended December 31, 2024, originally filed with the U.S. Securities and Exchange Commission (the "SEC") on February 21, 2025 (the "2024 Form 10-K"). As previously disclosed, on June 30, 2025, certain subsidiaries of the Company completed the sale of their entire 77% interest in the New Zealand joint venture. As a result of the pending sale, the Company determined that the financial results of the Company's New Zealand Timber segment and the New Zealand portion of the Real Estate, Trading and Corporate segments met the definition of discontinued operations during the three months ended March 31, 2025, and, as such, all or portions of the historical results of the Company's aforementioned reportable business segments have been reflected as discontinued operations in our recast consolidated financial statements for all periods presented herein. In addition, effective in the third quarter of 2025, the Company realigned its reportable segments to reflect changes in its internal management reporting structure, which resulted in Trading no longer being a reportable segment. As a result, the previously reported Trading segment's log trading activities conducted in the U.S. South and Pacific Northwest are now reported in the Southern Timber and Pacific Northwest Timber segments, respectively, based on geographical location for all periods presented herein. The rules of the SEC require that when a registrant prepares, on or after the date a registrant reports an accounting change such as the segment changes noted above, a new registration, proxy, or information statement (or amends a previously filed registration, pro

, Item 1. Business;

Part I, Item 1. Business;

, Item 1A. Risk Factors;

Part I, Item 1A. Risk Factors;

, Item 2. Properties;

Part I, Item 2. Properties;

, Item 7. Management's Discussion and Analysis of Financial Condition and Results of Operations;

Part II, Item 7. Management's Discussion and Analysis of Financial Condition and Results of Operations;

, Item 7A. Quantitative and Qualitative Disclosures about Market Risk;

Part II, Item 7A. Quantitative and Qualitative Disclosures about Market Risk;

, Item 8. Financial Statements and Supplementary Data; and

Part II, Item 8. Financial Statements and Supplementary Data; and

, Item 15. Exhibits, Financial Statement Schedules

Part IV, Item 15. Exhibits, Financial Statement Schedules. Except as specifically set forth in Exhibit 99.1 to revise and recast all or portions of the historical results of the aforementioned reportable business segments as discontinued operations, no revisions or updates are made to the 2024 Form 10-K, and this Form 8-K does not reflect events occurring after we filed the 2024 Form 10-K. Exhibit 99.1 should be read in conjunction with the 2024 Form 10-K and our subsequent filings with the SEC. Exhibit 99.1 is not an amendment to, or a restatement of the 2024 Form 10-K. 1 Table of Contents

01. Financial Statements and Exhibits

ITEM 9.01. Financial Statements and Exhibits. (d) Exhibits. Exhibit No. Exhibit Description 23.1 Rayonier Inc. — Consent of Ernst & Young LLP. 23.2 Rayonier, L.P. — Consent of Ernst & Young LLP. 99.1 Recast Sections of Rayonier Inc.'s and Rayonier, L.P.'s Annual Report on Form 10-K for the fiscal year ended December 31, 2024. 104 Cover Page Interactive Data File (embedded within the Inline XBRL document). 2 Table of Contents SIGNATURE Pursuant to the requirements of the Securities Exchange Act of l934, the registrant has duly caused this Report to be signed on its behalf by the undersigned hereunto duly authorized. RAYONIER INC. BY: /s/ APRIL TICE April Tice Senior Vice President and Chief Financial Officer RAYONIER, L.P. By: RAYONIER INC., its sole general partner BY: /s/ APRIL TICE April Tice Senior Vice President and Chief Financial Officer November 21, 2025 3

View Full Filing

View this 8-K filing on SEC EDGAR