VC VISTEON CORP

Overview and Growth

In fiscal 2025, VISTEON CORP recorded $3.77B of revenue, net income of $201.00M, and an operating cash inflow of $410.00M. Revenue of $3.77B sets the scale for evaluating how effectively sales translated into profit and cash during the year. Revenue was 2.5% below fiscal 2024 revenue of $3.87B, marking a top-line contraction. On a per-share basis, diluted EPS was $7.28, which connects the reported earnings outcome with the company’s diluted share count. The per-share result recorded a 31.4% decrease from fiscal 2024 diluted EPS of $10.61. The company employed $3.39B of total assets, the balance-sheet base supporting its current operating and cash-flow results. The revenue-to-assets relationship was 1.11x, showing the sales generated relative to the resources carried on the balance sheet.

Profitability

The first profit layer was $532.00M of gross profit, the amount available after reported direct revenue costs to absorb operating expenses. The gross-profit relationship equaled 14.1% of revenue, quantifying the portion retained before operating expenses were recognized. Net income came to $201.00M, completing the progression from revenue through gross and operating profitability to the final reported result. Measured against reported revenue, net income produced a 5.3% margin after operating costs and the remaining recognized items. The earnings statement records $338.00M of pretax income, the profit base against which the reported tax provision can be assessed. Measured against revenue, pretax income equaled 9.0%, adding a pre-tax profitability layer between revenue and net income. The reported income-tax provision was $125.00M, the amount recognized between pretax income and the final net-income result. The effective relationship between income tax and positive pretax income was 37.0%, without assuming a statutory-rate comparison. The relationship between net income and period-end equity was 12.2%, indicating the profitability achieved on book capital. Net income represented 5.9% of period-end assets, placing the company’s bottom-line result against the total resource base employed. The company moved from fiscal 2024 net income of $296.00M to $201.00M, with the current outcome ending below that comparison.

Liquidity and Capital Structure

At period end, the $3.39B asset base was financed through $1.74B of liabilities and $1.65B of equity. At period end, current assets of $1.78B compared with current liabilities of $992.00M, defining the company’s short-term resource position. The current ratio was 1.8x, with current assets exceeding current liabilities and providing a short-term liquidity cushion. Reported cash and equivalents were $771.00M, separating immediately recognizable cash resources from the rest of the current-asset base. Measured only with cash and equivalents, coverage of current liabilities was 77.7%, excluding receivables and other current assets. The company carried $301.00M of total debt at period end, which frames its leverage and debt-service burden. Debt equaled 0.18x of book equity, describing the relative scale of borrowing and shareholder capital. The debt-to-assets relationship was 8.9%, comparing borrowing with the total asset balance. Liabilities represented 51.2% of total assets, quantifying the liability-funded share of the company’s resource base. Measured against total assets, cash and equivalents represented 22.8%, a balance-sheet composition measure rather than a liquidity forecast. Compared with $2.97B in fiscal 2024, the current asset base moved 14.2% and finished higher. Book equity was 16.8% higher than fiscal 2024 equity of $1.41B, showing how shareholder capital changed year over year. Cash and equivalents were 23.8% higher than fiscal 2024 cash of $623.00M, showing the year-over-year change in liquid resources.

Cash Flow and Earnings Quality

Operating activities produced a cash inflow of $410.00M, giving the cash-flow counterpart to the accrual-based profit measures reported for the year. Operating cash flow equaled 2.04x of net income, showing how strongly accounting earnings converted into cash from operations.

Based on the annual report for the fiscal year ending Dec 31, 2025. Analysis generated Oct 21, 2026.