Johnson Controls International plc (JCI) Q3 FY2026 Financial Statements: Net sales $6.61B, Diluted EPS $1.23

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JCI annual income statement, balance sheet and cash flow

JCI quarterly income statement, balance sheet and cash flow

JCI year-to-date income statement and cash flow

JCI trailing twelve month income statement and cash flow

Adjustments

Prior year to date

Notes

• Johnson Controls reports on a fiscal year ending September 30, and its fiscal quarters end on the calendar quarter ends. This record covers the third quarter of fiscal 2026, the three months ended June 30, 2026, together with the fiscal years the company's most recent annual report presents.
• Annual figures are taken from the fiscal 2025 Form 10-K (accession 0000833444-25-000097). That report's income statement and cash flow statement each print three years, fiscal 2025, 2024 and 2023, while its balance sheet prints only September 30, 2025 and September 30, 2024. Fiscal 2023 therefore carries no balance sheet here, because the annual report does not print one.
• Quarterly income statement, balance sheet and segment figures are taken from the third-quarter fiscal 2026 Form 10-Q (accession 0000833444-26-000087). The balance sheet in that filing is dated June 30, 2026, so it belongs to the third quarter of fiscal 2026 and is carried only there; the quarter ended June 30, 2025 has no balance sheet in this record because no filing read here prints one at that date.
• The 10-Q's cash flow statement is presented for the nine months ended June 30 only and prints no three-month column. The discrete three-month cash flow figures in each quarterly entry, operating cash flow, capital expenditures, free cash flow, dividends paid, share repurchases and the net investing and financing lines, are taken from the consolidated statements of cash flows in the third-quarter fiscal 2026 earnings release (accession 0000833444-26-000083), which prints three-month and nine-month columns side by side on the same basis as the 10-Q. Each quarterly entry records that accession in 'cash_flow_source_accession'; its nine-month columns agree with the 10-Q line for line.
• Free cash flow is operating cash flow less capital expenditures, both on a continuing-operations basis. The company publishes the figure itself for the quarter and the nine months in its earnings release; for the fiscal years it is computed here from the 10-K's own operating cash flow and capital expenditure lines, because the annual report does not print a free cash flow line.
• Adjusted free cash flow is a measure the company defines in its earnings release, and is not a generally accepted accounting principles measure. It starts from free cash flow and excludes the cash flows of the company's JC Capital financing activity and certain other items the release identifies. It appears here only for the periods that release prints it, and is absent from the fiscal years and from the trailing-twelve-month view.
• Johnson Controls' income statement does not present an operating income line, so none is reported here. The statement runs from gross profit through selling, general and administrative expenses, restructuring and impairment costs, net financing charges and equity income to income from continuing operations before income taxes, and that is how the income statement blocks are laid out. The company's own profitability measures for its segments, Segment EBIT and Segment EBITA, are not generally accepted accounting principles measures; they are carried inside each period's 'segments' block and reconcile to income from continuing operations before income taxes in the filings.
• In July 2025 Johnson Controls sold its Residential and Light Commercial HVAC business, including the North America Ducted business and the global residential joint venture with Hitachi Global Life Solutions. That business is presented as a discontinued operation and earlier periods have been recast on the same basis. Fiscal 2025 income from discontinued operations of $1.789 billion is dominated by the gain on that sale, which is why fiscal 2025 net income attributable to Johnson Controls of $3.291 billion sits far above the $1.721 billion the continuing business earned. Continuing-operations figures are the comparable basis across the periods in this record.
• The operating, investing and financing cash flow figures reported here are the continuing-operations sections of the statements, which is how the filings subtotal them. Cash flows of discontinued operations are carried separately as 'discontinued_operations_net_cash_flow'.
• On April 1, 2025 the company realigned into three reportable segments, Americas, EMEA and APAC, from four (Global Products, Building Solutions North America, Building Solutions EMEA/LA and Building Solutions APAC). The company recast comparative segment information onto the new basis, and the segment figures here, for every period including fiscal 2024 and fiscal 2023, are as recast.
• Total liabilities is not printed as a single line on these balance sheets, which show current liabilities and noncurrent liabilities as subtotals instead. The 'total_liabilities' figure here is the sum of those two printed subtotals; it equals total assets less total equity in every period reported.
• Total debt is the sum of the three debt lines the balance sheet prints: short-term debt, the current portion of long-term debt, and long-term debt. At June 30, 2026 that is $9.475 billion, against $9.880 billion at September 30, 2025.
• Capital expenditures, dividends paid and share repurchases are stated as positive amounts of cash spent. The net investing and financing cash flow lines keep the sign the statements print, so a negative figure there is a net use of cash.
• The trailing-twelve-month view is derived, not filed: fiscal 2025 plus the nine months ended June 30, 2026 less the nine months ended June 30, 2025. Its per-share amounts are the sum of the same three components' printed per-share figures, and it carries no weighted-average share count, because weighted averages struck over different periods cannot be added.
• The third-quarter fiscal 2026 10-Q discloses a revision to the prior year's cash flow presentation: amounts reported as proceeds from debt and repayments of debt for the nine months ended June 30, 2025 were revised because certain short-term debt transactions had been presented on a net basis. The company states that cash provided by financing activities and the total change in cash were unchanged for all affected periods and that it does not consider the presentation to have been material. No figure reported here for that period is affected, because this record does not carry the individual proceeds and repayment lines.
• The September 30, 2025 balance sheet as printed in the annual report and as printed in the comparative column of the third-quarter fiscal 2026 10-Q agree line for line, so no restatement of that balance sheet has occurred and fiscal 2025 is reported as the annual report presents it.
• Because Johnson Controls retires the shares it repurchases rather than holding them in treasury, repurchases are charged against retained earnings and capital in excess of par value. Fiscal 2025 share repurchases and retirements of $5.991 billion of cash were charged $3.164 billion against retained earnings, $2.826 billion against capital in excess of par value and $1 million against the ordinary share par value account. That took retained earnings to zero at September 30, 2025 and reduced capital in excess of par value from $17.475 billion to $14.865 billion. Retained earnings remained at zero at June 30, 2026. The balance sheet also carries an ordinary shares held in treasury, at cost line, $1.268 billion at September 30, 2024, $1.302 billion at September 30, 2025 and $1.364 billion at June 30, 2026, which does not arise from those repurchases: the fiscal 2025 statement of shareholders' equity charges none of the repurchases and retirements to treasury. In fiscal 2023 through fiscal 2025 the only movement in that account was ordinary shares withheld to cover employee equity-based compensation withholding taxes, $34 million in fiscal 2025, $28 million in fiscal 2024 and $37 million in fiscal 2023. In the nine months ended June 30, 2026 the only movement was again ordinary shares withheld to cover employee equity-based compensation withholding taxes, $62 million, which is the whole of the move from $1.302 billion to $1.364 billion.
• Noncontrolling interests on the balance sheet fell from $1.263 billion at September 30, 2024 to $27 million at September 30, 2025. The fiscal 2025 statement of shareholders' equity attributes the change to an $805 million divestiture of a noncontrolling interest, $562 million of dividends attributable to noncontrolling interests and $190 million of comprehensive income attributable to them. Separately, the annual report states that the Residential and Light Commercial HVAC business sold in July 2025 included the global residential joint venture with Hitachi Global Life Solutions, of which Johnson Controls owned 60% and Hitachi owned 40%.
• Share counts: the 10-Q cover page states 605,741,470 ordinary shares outstanding at June 30, 2026. The fiscal 2025 and fiscal 2024 balance sheets state ordinary shares issued and ordinary shares held in treasury, both of which are carried in those years' balance sheet blocks (ordinary_shares_held_in_treasury is the share count; ordinary_shares_held_in_treasury_at_cost is the separate dollar balance at cost); outstanding shares at those dates are the difference between issued and the share count.
• The line item named 'net_income_attributable_to_shareholders' in every period is the statement's 'Net income attributable to Johnson Controls' line, the earnings the parent's shareholders own, and the figure the reported earnings per share is struck on. 'net_income' is the statement's total, which also includes the earnings of consolidated subsidiaries the company does not wholly own.

Uncertainties

• The quarter ended June 30, 2025 carries an income statement, a cash flow statement and segment figures but no balance sheet. The filings read for this record present balance sheets only at June 30, 2026, September 30, 2025 and September 30, 2024, so no balance sheet at that earlier quarter end was available to report.
• Fiscal 2023 carries an income statement, a cash flow statement and segment figures but no balance sheet, for the same reason: the fiscal 2025 annual report prints only two balance sheet columns.
• The trailing-twelve-month figures are arithmetic, not a filed period, and the company does not publish them in this form. Its per-share amounts are sums of printed per-share figures rather than earnings divided by a share count, so they will not reproduce exactly if recomputed from the trailing-twelve-month earnings and a share count of the reader's choosing. No adjusted free cash flow is given for the trailing twelve months because the annual report does not publish one for fiscal 2025.
• Segment EBIT, Segment EBITA and adjusted free cash flow are measures Johnson Controls defines itself and are not generally accepted accounting principles measures; they are reported here as the filings print them and may not be comparable to similarly titled measures used by other companies.
• Income from discontinued operations for the three months ended June 30, 2026 is reported as zero because the income statement prints a dash in that column. For the nine months it is a loss of $27 million.
• Dividends declared per ordinary share are carried here as the statements of shareholders' equity print them (declared, not paid), and the cash 'dividends paid' figure in the cash flow blocks is a separate, cash-basis measure that will not equal the declared amount times the share count in any given period.

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