REX REX AMERICAN RESOURCES Corp

MIXED Impact: 5/10 8-K
Horizon weeks Filed May 28, 2026 Processed 12d 19h ago SEC 0000930413-26-001732
8-K Item 2.02: Earnings release
Latest settled — T+5d
REX ▼ -4.10% at T+5d
NEUTRAL call ✗ call lost -4.10% · α vs SPY -4.06% · entry $48.26 → $46.28
Next anchor: T+20d in 16d
Last close $44.79 (close Jun 8) · -7.19% from $48.26 entry
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May 28, 05:31 AM ET
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$46.28
settled 6d ago
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Executive Summary

REX American Resources reported Q1 2026 results with net sales of $156.5M (slightly down YoY from $158.3M) but net income attributable to common shareholders nearly doubled to $18.5M ($0.56 per diluted share), helped by production tax credits and lower corn costs. The company advanced its One Earth ethanol expansion (nearing completion, fully operational in fiscal 2026) and maintains a strong balance sheet with no bank debt. Revenue decline and lack of guidance temper the positive EPS story.

Key Financial Metrics

Free Cash Flow
-$13.7M
Gross Margin
18.57%

Actionable Insight

Monitor progress on One Earth expansion commissioning and Class VI well permitting — both are key catalysts for 2026 growth. The 45Z tax credit tailwind is now embedded in gross margins (ASU 2025-10 adoption), but ethanol pricing headwinds reduced revenue. Given no formal guidance, watch for operational milestones and potential class VI permit updates on the next earnings call.

Key Facts

  • Net sales and revenue of $156.5M in Q1ES26, down from $158.3M YoY
  • Net income attributable to REX common shareholders of $18.5M ($0.56/share), up from $8.7M ($0.26/share) YoY
  • Gross profit increased to $29.1M from $14.3M YoY, benefitting from $7.5M in 45Z production tax credits and lower corn costs
  • Cash, cash equivalents and short-term investments totaled $364.3M with no bank debt as of April 30, 2026
  • One Earth ethanol production expansion nearing completion with testing and commissioning expected in fiscal 2026; carbon capture project still awaiting Class VI well permitting
  • Capital expenditures to-date on One Earth CCUS/expansion projects reached $176.3M against a $220-$230M budget

Financial Impact

EPS of $0.56 vs $0.26 YoY (115% increase); revenue declined 1.2% YoY; gross profit doubled to $29.1M

revenuenet incomegross profit

Risk Factors

  • Revenue declined modestly YoY due to lower ethanol pricing
  • Carbon capture project remains dependent on EPA Class VI well permitting timeline
  • Capital expenditures on One Earth expansion/CCUS remain at $220-$230M budget, still ~$44M from completion
  • Early adoption of ASU 2025-10 changes accounting for 45Z credits — retrospective adjustments may affect comparability

Market Snapshot

Exchange
NYSE
Sector
Industrial Organic Chemicals
Analyst Consensus
80% bullish (5 analysts)

Documents Analyzed

This report is based on 6 SEC documents filed with EDGAR.

DocumentAccession Number
8-K Filing (Primary)0000930413-26-001732
Document: c116455_8k-ixbrl.htm0000930413-26-001732
Document: 0000930413-26-001732-index-headers.html0000930413-26-001732
Document: 0000930413-26-001732-index.html0000930413-26-001732
Document: 0000930413-26-001732.txt0000930413-26-001732
8-K Data (Synthetic)0000930413-26-001732
3 reports for REX
Performance horizon
Filters
Rows
Reports for REX — sortable, filterable
Type Now
Jun 3, 2026
6d ago
8-K
NEUTRAL ★ 3/10
$46.28 $46.00▼ −0.60%▼ −1.00%$44.79 (−3.22%)
May 28, 2026
12d ago
8-K
MIXED ★ 5/10
$48.26 $46.76▼ −3.11%▼ −3.35%$44.79 (−7.19%)
Apr 15, 2026
7w ago
DEFA14A
NEUTRAL ★ 4/10
$43.11 $43.57▲ +1.07%▲ +0.81%$44.79 (+3.90%)
Showing 3 of 3

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