Stock Markets February 12, 2026

Vale posts $3.8 billion Q4 loss driven by nickel asset impairment and tax write-off

Impairment on Canadian nickel operations and deferred tax asset write-off outweigh revenue gain and higher adjusted EBITDA

By Hana Yamamoto VALE
Vale posts $3.8 billion Q4 loss driven by nickel asset impairment and tax write-off
VALE

Vale reported a $3.8 billion net loss for the October-December quarter, reflecting a $3.5 billion impairment on Canadian nickel assets and a $2.8 billion deferred tax asset write-off. Quarterly revenue rose to $11.1 billion and adjusted EBITDA increased to $4.6 billion, though results diverged from analyst profit expectations.

Key Points

  • Vale reported a $3.8 billion net loss for Q4, driven primarily by a $3.5 billion impairment on Canadian nickel assets and a $2.8 billion deferred tax asset write-off.
  • Operational metrics showed improvement: net revenue rose 9% to $11.1 billion and adjusted EBITDA increased 21% to $4.6 billion, with $4.8 billion when excluding non-recurring items.
  • The results have implications for the mining and metals sectors, notably nickel and iron ore markets, as the impairment reflects revised long-term nickel price assumptions.

Brazilian miner Vale reported a sharply wider fourth-quarter net loss, attributing the deterioration to a major write-down on nickel assets in Canada and the effect of a tax-related write-off. The company recorded a $3.8 billion loss for the October-to-December period, compared with a $694 million loss in the same quarter of 2024.

The company disclosed a $3.5 billion impairment tied to Vale Base Metals' nickel operations in Canada, saying the charge was "triggered by a downward revision in long-term nickel price assumptions based on market estimates." In addition, Vale reported a $2.8 billion impact related to the write-off of deferred tax assets held by subsidiaries.

Those non-recurring items were the primary drivers of the quarter's headline loss. Analysts polled by LSEG had been expecting a $2.7 billion profit for the quarter, a figure that contrasts sharply with Vale's reported result.

On an operational and revenue basis, Vale posted improvements. Net revenue for the quarter was $11.1 billion, up 9% year-on-year and close to the $11.0 billion analysts had anticipated. Adjusted earnings before interest, taxes, depreciation and amortization (EBITDA) rose 21% to $4.6 billion, in line with market expectations.

When excluding non-recurring items and other effects, Vale said adjusted EBITDA reached $4.8 billion for the quarter.

The company also noted that its 2025 iron ore production reached the highest annual level since 2018, a development it reported last month.


Summary of key figures

  • Net loss (Oct-Dec): $3.8 billion, versus a $694 million loss in the same quarter of 2024.
  • Nickel asset impairment: $3.5 billion on Vale Base Metals’ Canadian operations.
  • Deferred tax asset write-off: $2.8 billion impact.
  • Net revenue: $11.1 billion, up 9% and nearly matching the $11.0 billion analysts expected.
  • Adjusted EBITDA: $4.6 billion, up 21% and meeting expectations; $4.8 billion excluding non-recurring items and other effects.

Vale's latest quarterly statement presents a mix of underlying operational improvement and material one-off charges. Revenue and adjusted EBITDA show expansion versus the prior year, while the impairment and tax-related write-off were decisive in producing the wide net loss. The company’s results therefore illustrate the separation between recurring operating performance and the influence of significant non-recurring accounting items.

This report will be of particular interest to market participants tracking the mining and metals sectors, especially those focused on nickel and iron ore production and pricing assumptions.

Risks

  • Downward revision in long-term nickel price assumptions - this directly affected the valuation of nickel assets and led to a $3.5 billion impairment, impacting the metals sector.
  • Write-off of deferred tax assets - the $2.8 billion tax-related charge materially affected net income and introduces uncertainty for Vale's reported profitability in the period.
  • Earnings expectations mismatch - analysts had forecast a $2.7 billion profit while Vale reported a $3.8 billion loss, highlighting volatility in market forecasts and potential market reaction risks for mining equities.

More from Stock Markets

Three Earnings Reports This Week Will Test the Durability of the AI Investment Theme Feb 21, 2026 Moscow Market Closes Flat as Select Large-Caps Offset Losses Feb 21, 2026 Honeywell Reconsiders Purchase of Johnson Matthey Catalyst Unit as Closing Obstacles Emerge Feb 21, 2026 Indigenous Occupation Halts Operations at Cargill’s Santarem Terminal Feb 21, 2026 Market Turbulence Reinforces Case for Broader Diversification Feb 21, 2026