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Kodak Completes Pension Reversion Process, Strengthens Balance Sheet with Over $1 Billion

Eastman Kodak Company (KODK) | 2025-12-02

By Zane Campbell

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Eastman Kodak Company completes the reversion process for $1.023 billion in excess pension assets from the Kodak Retirement Income Plan.

$767 million of excess assets reverted to the company, significantly strengthening the balance sheet and positioning Kodak for future growth.

The company used $312 million of the cash proceeds to pre-pay term loans, reducing the balance to $200 million and achieving a net-positive cash position.

Financial Strengthening

Excess pension assets reversion boosts balance sheet and reduces debt, with cash balance exceeding $300 million.

New Benefit Plan

Directed investment assets fully fund the new Kodak Cash Balance Plan for U.S.-based employees without additional cash cost.

Strategic Focus

Transaction allows Kodak to reduce debt, lower interest expenses, and focus on value creation for stakeholders.

  • The completion of the reversion process strengthens Kodak's financial foundation and frees up resources for operational focus and value creation.
  • Kodak's commitment to retirement benefits and financial prudence is showcased through the meticulous execution of the process.

The successful completion of the pension reversion process marks a significant milestone for Kodak, setting the stage for enhanced financial stability and operational agility, aligning with long-term growth objectives.