Verizon Files Form 8-K Furnishing Q3 2026 Earnings Release and Non-GAAP Disclosures

Executive Overview

On October 26, 2026, Verizon Communications Inc. filed a Current Report on Form 8-K under Item 2.02 (Results of Operations and Financial Condition) and Item 9.01 (Financial Statements and Exhibits). The filing serves to furnish the company's financial results for the third quarter of 2026 via Exhibit 99 (press release and financial tables).

Key Disclosures & Accounting Highlights

1. Item 2.02 Furnishing:

   • In accordance with General Instruction B.2 of Form 8-K, Item 2.02 information is furnished and not deemed "filed" for purposes of Section 18 of the Securities Exchange Act of 1934.
   • The report provides standard definitions and reconciliation principles for Non-GAAP performance metrics: Consolidated EBITDA, Segment EBITDA, Consolidated Adjusted EBITDA, Adjusted EPS, and Free Cash Flow.

2. Special Items & Strategic Adjustments:

   • Frontier Communications Acquisition: Notes acquisition and integration-related charges primarily associated with the acquisition of Frontier Communications Parent, Inc., completed in January 2026.
   • Asset & Business Rationalization: Involves charges from transformation initiatives, including real estate and network asset retirements.
   • Disposition Activity: Recognizes a loss on disposition relating to the classification of international wireline connectivity and managed network services assets/liabilities as held for sale.
   • Workforce Reductions: Incurs severance charges stemming from ongoing workforce reduction initiatives.

3. Balance Sheet & Leverage Metrics:

   • The filing details the calculation of Net Unsecured Debt and Net Unsecured Debt to Consolidated Adjusted EBITDA Ratio (trailing twelve months), factoring in a 50% equity credit for junior subordinated notes.

Trading & Market Implications

• Significance: Medium.
• Impact: Form 8-K filings under Item 2.02 accompany quarterly earnings releases. Market sentiment and price action will be driven by the detailed figures and guidance contained within Exhibit 99 and the concurrent earnings conference call rather than the procedural 8-K body.