Icahn Enterprises L.P. filed its quarterly report on Form 10-Q with the SEC for the period ended June 30, 2026, disclosing condensed consolidated balance sheet figures and unit counts as of August 4, 2026.

Key Highlights

  • Units outstanding: As of August 4, 2026, there were 710,915,093 depositary units of Icahn Enterprises outstanding.
  • Total assets: The company reported total assets of $12,890 million as of June 30, 2026, down from $14,215 million as of December 31, 2025.
  • Cash and cash equivalents: Cash and cash equivalents stood at $1,221 million as of June 30, 2026, compared to $1,450 million at December 31, 2025.
  • Investments: The balance sheet listed investments of $1,498 million at June 30, 2026, versus $2,251 million at December 31, 2025.
  • Derivative liabilities: Derivative liabilities, net, were reported at $828 million as of June 30, 2026, up from $595 million at December 31, 2025.
  • Filer classification: The registrant indicated it is a large accelerated filer and is not a shell company.

Icahn Enterprises Balance Sheet Shows Asset Decline in First Half of 2026

Icahn Enterprises L.P., whose depositary units trade on the Nasdaq Global Select Market under the symbol IEP, filed its Form 10-Q for the quarterly period ended June 30, 2026, on August 5, 2026. According to the filing, total assets fell to $12,890 million from $14,215 million at December 31, 2025. The company's cash and cash equivalents declined to $1,221 million from $1,450 million over the same period, while cash held at consolidated affiliated partnerships and restricted cash was reported at $1,971 million, essentially unchanged from $1,969 million at year-end 2025.

The filing disclosed that investments on the balance sheet decreased to $1,498 million as of June 30, 2026, from $2,251 million at December 31, 2025. Amounts due from brokers also fell, to $1,131 million from $1,656 million. On the liabilities side, derivative liabilities, net, increased to $828 million from $595 million, and accrued expenses and other liabilities rose to $1,524 million from $1,192 million over the same interval. Accounts payable were $721 million at June 30, 2026, compared to $690 million at December 31, 2025.

The filing noted that it contains "forward-looking statements" within the meaning of applicable securities laws, and the company stated that such statements "are based upon management's current plans and beliefs or current estimates of future results or trends" and are subject to risks and uncertainties. The registrant identified a wide range of risk factors, including economic conditions, commodity price volatility, energy business exposure, and geopolitical conflicts, among others, that could cause actual results to differ materially from those statements.

What Was Disclosed

The filing presented unaudited condensed consolidated balance sheet data for June 30, 2026, and December 31, 2025, reported the number of depositary units outstanding as of August 4, 2026, and identified the registrant as a large accelerated filer listed on the Nasdaq Global Select Market.