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    CNI
    Earnings call· Dec 2025(Q4 FY25)

    CANADIAN NATIONAL RAILWAY Q4 FY25 earnings call CNI

    Jan 30, 2026 Source

    Executive summary

    Canadian National Railway Q4 FY25 — Record efficiency and cost-out offset tariff-driven mix headwinds

    CN closed a volatile, tariff-pressured year leaning on execution and structural cost-out rather than volume, delivering record efficiency while mix and trade headwinds masked an underlying margin engine management insists is healthier each year. The 2026 stance is deliberately defensive — directional, volume-tied guidance, a temporary leverage step-up to buy back what it calls an undervalued share, and continued productivity focus — positioning for outsized operating and earnings leverage once volumes and tariff clarity return.

    Highlights

    5
    • Q4 adjusted operating ratio of 60.1%, the best quarterly OR of the year and a 250 bps YoY improvement; full-year adjusted OR 61.7%, +120 bps vs 2024

    • Q4 adjusted diluted EPS +14% (reported diluted EPS +12%); full-year adjusted diluted EPS $7.63, up 7% and at the high end of guidance

    • Free cash flow of $3.3 billion, up 8% YoY, with 2025 capex finishing $50M below the Q3 projection

    • Record 2025 Western Canadian Grain — all-time annual record plus monthly records in Oct/Nov/Dec; Q4 RTMs +4% and carloads +3% on 2% revenue growth

    • Best injury frequency ratio in company history (Q4 and full year), a Q4 fuel-efficiency record, T&E productivity +14% YoY and locomotive availability at an all-time-high 92.5%

    Concerns

    4
    • Tariffs, trade uncertainty and volatility cut full-year 2025 revenue by over $350 million, concentrated in forest products and metals & minerals

    • Roughly $70M Q4 headwind from the Canadian carbon-tax repeal plus negative commodity mix weighed on revenue quality

    • 2026 guided only to flattish volumes with EPS growth just slightly ahead, against ~$100M-each headwinds (lower capital credits, higher effective tax rate 25–26%, lapping ~$100M of 2025 other income) and a ~$0.10 EPS FX headwind at spot

    • Iron ore, frac sand and forest products weakness expected to persist into 2026, with Q1 the toughest year-over-year comp

    Guidance & targets

    14
    CategoryTargetConfidence
    Full-year 2026 volume (revenue ton-miles)
    Flattish / more or less flat vs 2025
    high materiality
    Medium
    Full-year 2026 EPS growth
    Slightly ahead of / slightly exceeding volume growth
    high materiality
    Medium
    Same-store pricing vs rail cost inflation
    Pricing to continue to outpace rail cost inflation
    medium materiality
    High
    Full-year 2026 capital expenditures
    $2.8 billion
    high materiality
    High
    Full-year 2026 effective tax rate
    25% to 26%
    medium materiality
    High
    Free cash flow / cash conversion
    FCF to continue to grow; conversion to improve vs 70% in 2025
    high materiality
    Medium
    Debt leverage ratio
    ~2.7x in 2026, then back to 2.5x in 2027
    high materiality
    High
    FX planning assumption and EPS sensitivity
    Modeled at 2025 avg rate $0.715; ~$0.05 EPS per one-cent move; ~$0.10 EPS headwind at current spot
    medium materiality
    Medium
    Pension income impact
    ~$40M tailwind in 2026 vs 2025
    low materiality
    Medium
    Comp per employee
    Mid-single-digit range in 2026
    low materiality
    Medium
    Depreciation & amortization
    Still a YoY headwind but smaller — about half of the typical ~$100M
    low materiality
    Medium
    Operating expense
    Opportunity to lower operating expense in 2026, with additional margin upside as volume grows
    medium materiality
    Medium
    Mid-cycle EPS growth algorithm
    Double-digit EPS growth achievable on mid-single-digit volume growth
    medium materiality
    Low
    New share buyback authorization (NCIB)
    Up to 24 million common shares, Feb 4, 2026 to Feb 3, 2027
    high materiality
    High

    Segment performance

    4
    SegmentRevenueYoYQoQMargin
    Intermodal
    International strong at Vancouver and Rupert, aided by a favorable comp vs 2024 port labor disruption plus new Gemini service gains at Prince Rupert; domestic driven by service-related share gains. 2026 international expected slow into Q2; domestic leveraging service to grow.
    International intermodal revenue growth: +13% YoYDomestic intermodal revenue growth: +6% YoYPrince Rupert Gemini service: continued strong volume growth
    International +13%; Domestic +6%
    Petroleum & Chemicals
    Led by NGLs; 2026 momentum expected from GTA fuel terminal Phase 2, new fractionators, crude oil expansion projects and a favorable comp vs 2025 extended refinery turnarounds.
    Natural gas liquids (NGL) volumes: +9% YoYGrowth driver: strong domestic demand and continued export strength through Prince Rupert
    Growth across all segments; NGL volumes +9%
    Grain
    Very strong Q4 demand; operations moved grain efficiently from elevators to terminals. 2026 Canadian/U.S. grain expected to stay strong on a record Canadian crop and improving canola trade conditions with China.
    Western Canadian Grain: all-time annual record in 2025Monthly records set in October, November and DecemberRecord-setting Western Canada grain tonnage for 4 consecutive months
    Metals & Minerals
    Pressured by weak iron ore fundamentals and steel/aluminum tariffs; frac sand unusually weak in early Q1 2026 but expected to improve as new terminals and NGL export capacity come online.
    Iron ore: lower shipments (weak fundamentals, late-Q1-2024 mine closure, unplanned outages)Frac sand: slowdown on high Canadian natural gas inventories and reduced drilling
    Lower (iron ore down)

    Operational metrics

    15
    Adjusted diluted EPS
    $7.63 full year; +14% YoY in Q4FY +7% YoY (high end of guidance); Q4 +14% YoY (reported diluted EPS +12%)
    FY2025 and Q4 2025

    Reported diluted EPS +12% YoY in Q4; adjusted +14% after excluding the workforce-reduction charge and consolidation adviser fees.

    Free cash flow conversion
    70%Expected to improve in 2026 on lower capex
    FY2025

    FCF dollar ($3.3B, +8%) is a statement line; conversion rate is the call-only ratio. Capex cut to $2.8B (-$500M) supports higher conversion.

    Dividend per share increase
    3% increase30th consecutive year of dividend growth
    declared with Q4 2025 results

    Board-approved 3% dividend increase.

    Share buyback authorization
    Up to 24 million common shares (new NCIB)vs ~15M shares (~$2B) repurchased in 2025
    Feb 4, 2026 - Feb 3, 2027

    New program funded by intentional move to ~2.7x leverage; shares viewed as undervalued relative to intrinsic value.

    Net debt leverage ratio
    ~2.7x in 2026, returning to 2.5x in 2027up from 2.5x
    FY2026-FY2027

    Deliberate, temporary increase aligned with disciplined balance-sheet strategy.

    Effective tax rate
    24.7% full year; ~25% in Q4guided 25%-26% for 2026
    FY2025 / Q4 2025

    Rising mix of Canadian-taxed profit also drives a sizable 2026 cash-tax payment.

    Carbon tax repeal revenue headwind
    ~$70 millionvs prior year (repeal of Canadian carbon tax)
    Q4 2025

    Repeal of the Canadian carbon tax created a revenue headwind while lowering fuel expense; roughly neutral to earnings.

    Branch line sale gain
    $36 millionreported below the line in other income
    Q4 2025

    Gain on sale of a portion of a branch line; 2026 other income expected lower than ~$100M seen in 2025.

    Legal provision accrual
    $34 milliondrove 'other expenses' up 27% YoY
    Q4 2025

    Nonrecurring accrual; largely offset by the $36M branch-line-sale gain in other income.

    Depreciation change
    Down 7%YoY
    Q4 2025

    Enriched with management's decomposition of the driver; the PPA over-depreciation was discovered and corrected in Q4.

    Capital credits headwind (2026)
    ~$100 millionheadwind from smaller capital program
    FY2026 vs FY2025

    Lower capital credits on fixed overhead as capex falls to $2.8B.

    Incremental commercial revenue wins
    ~$100M in Q4; another ~$100M in January scorecardup from $35M in Q3 2025
    Q4 2025 / early Q1 2026

    Commercial pipeline of share-gain 'singles and doubles'.

    Locomotive availability and productivity
    92.5% availability; productivity +5%availability +1% vs 2024 (all-time high); productivity +5% YoY
    Q4 2025

    Availability record cleaned up the balance sheet via lower mechanical inventory.

    Workload / gross ton-miles
    Workload +5%; GTMs +1% (full year)YoY
    Q4 2025 (workload) / FY2025 (GTMs)

    More work handled with a smaller cost base (T&E labor cost per GTM improved 6% on GTMs +1%).

    Fuel expense change
    Down 9%YoY
    Q4 2025

    Fuel tailwind and FX headwind combined to a net impact of less than 1%.

    Industry KPIs

    12
    MetricValueDetails
    SafetyBest injury frequency ratio in company history
    VolumeQ4 RTMs +4%, carloads +3%; FY GTMs +1%; workload +5%%
    Fuel efficiencyQ4 record; improved nearly 1% YoY%
    Operating ratioQ4 adjusted 60.1%; Q4 reported 61.2%; FY adjusted 61.7%%
    Service metricsLocal service commitment performance well above 90%%
    Network fluidityCar velocity +2%; terminal dwell -1%%
    Merger synergy metricsSTB deemed the UP-NS application incomplete
    Pricing vs rail inflationSame-store price ahead of rail cost inflation
    Fuel surcharge diesel priceFuel price impact on Q4 earnings negligible (flat)
    Labor productivity headcountT&E productivity +14% (Q4); comp per employee ~7% (Q4)%
    Industrial development pipeline8 capacity projects completed on time in 2025projects
    Tariff trade policy revenue impactOver $350 millionUSD

    Product announcements

    2
    ProductTypeDetails
    CANEX (Prince Rupert export transload facility)expansion
    IntermodeX (Prince Rupert import transloading)expansion

    Deals & partnerships

    1
    Gemini (ocean carrier alliance service via Prince Rupert)partnership / customer service (ocean-rail intermodal)

    New Gemini service benefited Prince Rupert international intermodal; management repeatedly cited it as a growth driver with continued volume gains expected into 2026.

    Capital programs

    3
    Edson Subdivision double-trackingunderway
    Spent to date: 63% double-tracked (up from ~40%)

    Benefit: ~6 trains of additional capacity in the corridor

    Key Western-corridor capacity project; Pat Whitehead: 'the Edson Sub being now 63% double track previously at around 40% has created about, we would call it, 6 trains of capacity in that corridor.'

    2025 network capacity program (8 projects)completed
    Spent to date: all 8 projects completed
    Funding: capital program (reduced/tightened through the year)
    Start: beginning of 2025

    Benefit: network capacity additions incl. Vancouver corridor, Prince Rupert, EJ&E

    Engineering delivered ~$40M of installation productivity gains vs 2024 while materially reducing contractor reliance; advanced productive capital work deeper into the season where conditions allowed.

    Workforce reduction programunderway
    Period spend: $34M pretax charge (Q4 2025)
    Spent to date: $34M charge recognized in Q4
    Start: discussed on Q3 2025 call

    Benefit: structural cost reduction; ~4% lower average headcount

    Part of 18 months of structural cost reduction; drove a $34M pretax charge excluded from adjusted results.

    Risks & headwinds

    9
    Tariffs and trade uncertainty (US-Canada, USMCA review)Ongoing through 2026; USMCA review key in July 2026

    Over $350M full-year 2025 revenue impact; ~$0.10 EPS FX-related headwind at spot (separate)

    Mitigation: Guidance assumes tariffs hold at current levels; commercial team redirecting impacted goods to alternative markets (e.g., aluminum back to U.S., metals Central-to-Western Canada); biggest risk cited is investment-chilling uncertainty.

    Unfavorable commodity mix (less forest products and metals traffic)Persisting through 2026

    2026 mix impact expected 'about the same level' as 2025 vs 2024

    Mitigation: Same-store pricing ahead of rail inflation and share-gain wins (~$100M/quarter) backfilling weaker markets; weaker forest products frees Western capacity for other commodities.

    Forest products weaknessContinuing through 2026

    Not quantified separately (part of >$350M tariff impact); additional mill closures/curtailments since last quarter; U.S. housing starts forecast flat

    Mitigation: Full-year impact of higher August/October 2025 tariffs and duties being managed; alternative-market moves and shorter-haul mix within lumber.

    Metals & minerals weakness (iron ore, frac sand, steel/aluminum tariffs)Weak iron ore expected to continue in 2026; frac sand improving as year progresses

    Lower iron ore volumes; frac sand 'unusually weak' in early Q1 2026

    Mitigation: New NGL export terminals/capacity coming online; hustling to mitigate transborder steel headwinds with opportunities in Canada; aluminum optimism as U.S. inventories deplete.

    2026 non-operating headwind stack (capital credits, tax, other income)FY2026

    ~$100M lower capital credits; higher effective tax rate 25-26% (~$100M); lapping ~$100M of 2025 other income

    Mitigation: Offset via continued productivity and cost control, though heavy efficiency lifting already done in 2025; pension a ~$40M tailwind.

    Foreign exchange volatilityFY2026

    ~$0.05 EPS per one-cent move; ~$0.10 EPS headwind at current spot vs $0.715 modeled

    Mitigation: FX neutralized in guidance at 2025 average rate of $0.715.

    UP-NS industry consolidation (competitive access risk)Multi-year regulatory process; refiling pending

    $15M advisory fees incurred in Q4 2025; impact on CN assessed as 'less than other roads but not zero'

    Mitigation: CN to rigorously pursue concessions protecting competitive access; STB already deemed the application incomplete; potential expanded role for CN's network.

    Winter operating conditionsQ4 2025 (seasonal)

    Full month of shorter train lengths in December 2025

    Mitigation: Selectively added resources for winter readiness; car velocity still improved 2% and dwell declined 1% despite constraints.

    Tough Q1 2026 year-over-year compQ1 2026

    Not quantified; visible in soft January volumes; 2025 Q1 had one-time cost-reduction benefits

    Mitigation: Expected improvement over the course of 2026; back-half-weighted volume and earnings shape.

    Q&A highlights

    8

    Where is the team winning share and is there an update on the Q3 incremental revenue target?

    Q4 closed at ~$100M of incremental wins (vs $35M in Q3), with another ~$100M already in the January scorecard; these are backfilling weak forest products and metals. Examples: moving metals from Central to Western Canada, aluminum back into the U.S. as inventories deplete, domestic intermodal on service, and NGLs/frac sand in Western Canada.

    we did kind of close with $100 million. Of course, that pipeline continues to develop, and we probably have another $100 million so far kind of in our scorecard that we're keeping track of in January.

    asked by Cherilyn Radbourne · answered by Janet Drysdale

    3 min read7 chapters

    Detailed Narrative

    01

    A directional guidance reset built around volume uncertainty

    Management explicitly abandoned precise targets for a directional framework tied to volume trends, citing elevated macro/policy uncertainty, limited visibility, and volatile FX. The 2026 base case assumes flattish RTMs and holds current tariff levels constant with no assumed upside or downside from further tariff actions. On that basis EPS is guided to grow slightly ahead of volumes. Tracy Robinson framed the choice as avoiding the repeated guidance changes, withdrawals and misses the sector has seen; a more precise approach may return in a less volatile year.

    02

    Operating performance: efficiency records across the network

    CN posted improvement across all key operating measures in Q4: car velocity +2%, terminal dwell -1%, locomotive productivity +5%, and a Q4 fuel-efficiency record (nearly +1% YoY, full year just shy of the all-time best). Locomotive availability hit an all-time high of 92.5% (+1% vs 2024), cutting mechanical inventory by $20M (-14%). December ran under a full month of winter constraints requiring shorter trains, yet service held with local-service commitment performance well above 90%. Best injury frequency ratio in company history for both Q4 and the full year.

    03

    Commercial: share gains backfilling weak markets

    The commercial team delivered 4% more RTMs and 3% more carloads on 2% revenue growth, benefiting from an easier comp against the 2024 ILWU port strike but offset by weakness in forest products and metals. Intermodal international revenue rose 13% (Vancouver, Prince Rupert, new Gemini service) and domestic 6% on service-driven gains. Grain set an all-time annual record with monthly records in Oct/Nov/Dec. Petroleum & chemicals grew across all segments led by NGL volumes +9%. Incremental commercial wins reached ~$100M in Q4 (from $35M in Q3), with a further ~$100M in the January scorecard.

    04

    Margins, mix and the 2026 headwind stack

    Adjusted OR improved to 60.1% in Q4 (250 bps) despite a ~$70M carbon-tax-repeal headwind, negative mix, and tariffs that cut FY25 revenue by over $350M. For 2026, Ghislain Houle flagged a stack of roughly $100M-each headwinds: lower capital credits on the smaller capex program (mostly labor/fringe), lower other income (2025 carried ~$100M, including a $36M branch-line-sale gain), and a higher effective tax rate (25–26% vs 24.7%). Continued unfavorable mix (less forest products/metals) and FX (~$0.10 EPS at spot, though neutralized in the guide) add further pressure; pension is a ~$40M tailwind.

    05

    Balance sheet and capital return: a deliberate leverage step-up

    CN generated $3.3B FCF (+8%) and finished 2025 capex $50M below its Q3 projection. It repurchased nearly 15M shares (~$2B) in 2025, raised the dividend 3% (30th consecutive year of increases), and authorized a new buyback of up to 24M shares. Management is intentionally lifting leverage to ~2.7x in 2026 to front-load repurchases of what it calls an undervalued share, returning to 2.5x in 2027. Capex drops to $2.8B in 2026 (a $500M cut), supporting improved cash conversion off a 70% base.

    06

    Industry consolidation and USMCA overhang

    On the proposed UP–NS merger, CN incurred $15M of advisory fees and Robinson was pointedly skeptical: the STB deemed the application incomplete, and CN argues it fails the 'enhancing competition' bar, omits projected combined market share, and offers a gateway commitment covering only a small fraction of impacted traffic that excludes Canadian railways and expires while harms are permanent. CN expects significant concessions on refiling and sees a possible expanded role for its own network. Separately, the July USMCA review is the year's biggest swing factor; the greatest risk cited is investment-chilling uncertainty rather than any single tariff outcome.

    07

    Growth catalysts on the northern franchise

    Management repeatedly pointed to CN's 'railroad of the North' positioning: BC North and the Montney Shale (NGL exports plus frac sand), Canadian grain and canola crush (aided by improving China trade conditions), potash into 2027, and critical minerals. Network investments completed — Edson Subdivision now 63% double-tracked (adding ~6 trains of capacity), Vancouver corridor additions, EJ&E and Prince Rupert work — leave capacity to absorb growth without a significant capital step-up. Prince Rupert projects (the CANEX export transload facility and IntermodeX import transloading) are ramping into late 2026/2027.

    AI-generated summary of the company’s earnings call. Not investment advice.