Kodak has no plans to cease, go out of business, or file for bankruptcy

139 whicks 43 8/14/2025, 3:09:23 PM kodak.com ↗
Related from yesterday: Kodak says it might have to cease operations - https://news.ycombinator.com/item?id=44875270

Comments (43)

ilamont · 1h ago
Good for Kodak for responding quickly AND being transparent about the numbers involved.

FWIW, discussions about Kodak's decline have been going on for years. This thread is from 2016: https://news.ycombinator.com/item?id=12111597

abirch · 1m ago
This is from Kodak's Q2 Financial report:

As a result, these conditions raise substantial doubt about the Company’s ability to continue as a going concern as of the issuance date of the Company’s second quarter financials.

https://www.kodak.com/en/company/press-release/q2-2025-finan...

As Walter Bagehot said "Every banker knows that if he has to prove that he is worthy of credit, however good may be his arguments, in fact his credit is gone..."

dylan604 · 1h ago
In today's post-truth alt-facts world, will this actually do anything to convince otherwise?
johnnyanmac · 1h ago
In this world where business's make bold faced lies,I'm not even sure I fully believe this. It could be a half truth like "we aren't going bankrupt... But we're gonna look at being acquired by private equity in the next few months".

But this is a film/camera company so I guess I have no skin in this game anyway. Just giving a bit of scrutiny based on other experiences like this.

cubefox · 32m ago
We will see. The Kodak stock is still 22.5% down over the past 5 days.
porphyra · 52m ago
I wonder what the actual strategies are that Kodak can use to turn around their business? I think currently their revenue streams are:

* Commercial printing and imaging. They are one of the main suppliers for equipment and consumables for large-scale offset printing used in books, magazines, and stuff.

* Advanced materials and chemicals. They even have an FDA-registered pharmaceutical manufacturing facility.

* Film and industrial film production.

* Brand licensing and partnerships.

I think that while film has a bit of a comeback due to its nostalgia factor, it's always going to be relegated to a handful of niche applications. Meanwhile, I don't see Kodak getting back into consumer photography, much as I love photography, since it's a low margin and increasingly niche business. Also, they sold off their medical imaging division in 2007.

I miss those Kodak CCDs.

RobotToaster · 1m ago
AFAIK kodak have a virtual monopoly on colour film production today.
camillomiller · 28m ago
Fujifilm was able to make a massive comeback with a big pivot towards chemical. They're the best at making anything film-related, including a lot of stuff the pharma industry needs. The camera division is extremely profitable due to the Instax golden goose: great marketing, stellar margins both on the cameras and the consumables.
RandallBrown · 12m ago
Kodak already spun off its chemical company.

They seem to be doing pretty well. https://en.wikipedia.org/wiki/Eastman_Chemical_Company

hoytschermerhrn · 22m ago
Somewhat surprisingly, they’ve also successfully diversified into high-end skincare, applying their chemical expertise to moisturizer forumulations and whatnot.
porphyra · 21m ago
Fujifilm's digital cameras are also doing great these days in a somewhat surprising comeback.
at-fates-hands · 12m ago
Just remembered them coming out with a crypto coin back in 2018 and the first link was to an Investopedia story from yesterday:

https://www.investopedia.com/a-flash-in-the-pan-the-strange-...

Unfortunately for Kodak, its foray into digital assets coincided with the onset of crypto winter—the cyclical slump in crypto markets that tends to follow periods of speculative frenzy. The price of bitcoin slid from a record high of more than $20,000 in late 2017 to less than $4,000 in December 2018.

In October 2018, KODAKOne launched a beta version of its licensing portal, which reportedly generated $1 million in licensing claims in its first two months.But the portal never exited beta mode, nor was KODAKCoin ever integrated with the platform.

PaulHoule · 50m ago
The film business is increasingly niche.

I can’t get over how much better performing 35mm full frame mirrorless cameras are than the old film cameras. To get a shot like this

https://mastodon.social/@UP8/114401857009398302

with film I would have needed a medium format camera and tripod, today it is an easy handheld shot you can do spontaneously with a travel lens that goes from 28-200mm. I can go to a soccer or basketball game and shoot bursts, come back with 3000 photos and catch things like two guys tries to head the ball at the same time

https://mastodon.social/@UP8/113240678816336189

… and I can afford to do it!

losteric · 9m ago
I shoot on digital and film. Film photography has been "niche" for nearly 2 decades at this point. Comparing it to digital photography is like pointing out "smart watches can do so much more than mechanical watches" - that's not the point.

There's an overlap between the mystique of analog technologies, the ritual and limitations of physical processes, and status. Status in affording the time to learn about this niche, the money for hardware and film, the space for development (sometimes), signalling a different mentality towards content (in theory). Plus, for me, the end-to-end analogue feels like a retort to this phase of digital disinformation/AI-everything.

Any Joe can buy an expensive mirrorless with a good travel lens, shoot 3000 photos at a game, and come away with some good ones. Monkey on a typewriter and all that.

throw432189 · 15m ago
> 35mm full frame mirrorless camera

Can I ask what camera you use?

the_af · 28m ago
Hey Paul, this comment sparked my curiosity:

> Got a lot of great photos this time because I put to use what I learned shooting basketball.

I suppose you mean "action photos"? Any (informal, quick and dirty) tips? Especially for photos to be taken with phones or cheap cameras? Or is it hopeless?

EvanAnderson · 7m ago
I still shoot primarily on DSLR. I don't know how a modern mirrorless compares, but for me shutter lag is the big killer when it comes to action shots.

I grew up shooting 35mm film and my first digital cameras were a shock with their significant shutter lag. To some extent I can "learn" the lag for a given camera and compensate somewhat for things that move regularly. For irregular motion (like sports) shutter lag is maddening.

Re: hopeless - I supposed you could use multi-shot burst on laggy cameras and pull the trigger early.

PaulHoule · 7m ago
For me one realization was that a good portrait is a good sports photo. It is better still to show some action or make a photo that tells a story but you can sell pictures to the parents of a student athlete if you make their child look like a superstar.

The best purchase I made for indoor sports photography was DxO photolab which has a denoiser that means photos shot at ISO 6400 look perfect and can even make decent shots at 50000+ ISO

https://mastodon.social/@UP8/114961647210448472

With basketball and a lot of sports there is the problem that if you follow the ball you get a lot of shots of people’s rear ends because that is how the geometry works so you have to fight that and look for the opportunities where things open up and you get a good ‘portrait’ and if you do that the action and story shots will happen. Headers in soccer are a special case, you realize people in sports are trained to do things a certain way so you know if the ball gets kicked high towards certain players they will try a header so you shoot a burst.

I started out with a Sony alpha 7ii which was deeply discounted, when it broke and I wanted to stay in the game I got a 7iv and sent out the 7ii out for repair, now I have a monster backpack and often go out with two cameras

https://mastodon.social/@UP8/114866409940645564

But since the lid blew off in Gaza we have a clear bag policy at my Uni so I take just one camera to games. For indoor sports my weapon of choice is this lens

https://electronics.sony.com/imaging/lenses/all-e-mount/p/se...

but my favorite lens for walking about and outdoor events where I can get close is

https://tamron-americas.com/product/28-200mm-f-2-8-5-6-di-ii...

which I use for things like

https://www.yogile.com/trackapalooza-2025#12s

because the optical quality is great for a lens so versatile.

FredPret · 1h ago
They've been a marginal concern for years now, though there still seems to be plenty of revenue to work with:

http://valustox.com/KODK

bitdivision · 1h ago
One of the 'misleading media reports' for context: https://www.cnbc.com/2025/08/14/kodak-going-concern-gen-z-fi...
dylan604 · 1h ago
Or the entire HN thread about it: https://news.ycombinator.com/item?id=44875270
blindriver · 1h ago
Can FASB please get rid of the term "going concern" and replace it with something more understandable? It has caused a lot of confusion for many companies and there's no need for it whatsoever. They can completely replace the term with something else like "Continuing Operations". It's really fucking easy, I don't know why they insist on that backwards terminology except maybe they enjoy the confusion it creates.
NoboruWataya · 49m ago
I think this is the quote in question:

> As of the date of issuance of these financial statements, Kodak has debt coming due within twelve months and does not have committed financing or available liquidity to meet such debt obligations if they were to become due in accordance with their current terms. These conditions raise substantial doubt about Kodak’s ability to continue as a going concern.

I'm not sure using more modern language would have cleared up any confusion here. "These conditions raise substantial doubt about Kodak’s ability to continue operations" is no less scary.

The "confusion" (according to Kodak) arises from the fact that the accountants did not consider (or considered and then discounted) the fact that Kodak apparently intends to put in place financing to help it repay or roll over its debts before they fall due. I'm not an accountant but I'm sure there are many rules around what they can and cannot consider before including such a statement.

Clearly, reporting that Kodak is about to go bankrupt simply based on that statement is jumping the gun. But I'm not sure there is anything particularly wrong with the statement itself. It seems to me like a credit crunch or even a spike in interest rates could derail Kodak's refinancing plans and what would happen then?

toast0 · 18m ago
> The "confusion" (according to Kodak) arises from the fact that the accountants did not consider (or considered and then discounted) the fact that Kodak apparently intends to put in place financing to help it repay or roll over its debts before they fall due. I'm not an accountant but I'm sure there are many rules around what they can and cannot consider before including such a statement.

Well, from the statement itself, such financing would need to be committed, which likely they haven't done. This might be strategic, if it allows them to wind down their pension obligations and harvest the surplus investments.

Hilift · 53m ago
Qualified opinion. Definition: An auditor's report that indicates the financial statements are presented fairly, in all material respects, except for the effects of a specific departure from generally accepted accounting principles (GAAP) or a limitation in the scope of the audit.
next_xibalba · 44m ago
This is like telling software people to stop using words like "bug" or "patch". It would be silly. Those terms are firmly ensconced in the vocabulary of the people who use them and everyone who needs to know what they mean do know what they mean.

It's not "really easy". This is a technical term used the world over to convey a very specific meaning. Bankruptcy laws define and use the term. Contracts define and use the term, etc, etc.

Jargon arises out of need and is carried on because it becomes embedded in the scaffolding of a discipline. It's not about feeling special as part of the in group or something like that.

barbazoo · 1h ago
People love their ingroup terminology and quirks. Like that a power cable connecting the RV is a shoreline (eyeroll) and that ships are female (double eyeroll).
otterley · 23m ago
Many languages use gendered nouns today including German and Spanish; the few remaining in English are a holdover from centuries past. https://en.wikipedia.org/wiki/Gender_in_English
soulofmischief · 54m ago
What's wrong with a standardized vernacular or domain-specific language?
cyral · 50m ago
This particular one gives the opposite meaning to anyone unfamiliar with the term
skybrian · 1h ago
Maybe someone who knows could explain why the “going concern” warning is there and how it might be misleading? How would Matt Levine explain this?
mandeepj · 1h ago
Maybe someone had a huge Short position
cluckindan · 52m ago
Someone like media executives amplifying the news in a negative light.

It does reek of market manipulation.

Edit: the short volume on 2025-08-12 was ten times that of 2025-08-11: https://fintel.io/ssv/us/kodk

So that happened the same day the news articles went public, when the SEC filing was published already on the 11th.

Someone might be looking to buy the company.

daft_pink · 57m ago
I worked for a company with going concern adverse disclosure like Kodak has when I was in college. They no longer exist.

They don’t predict the future, but they are a very serious indicator that should not be ignored

jordanb · 54m ago
Yeah I worked for Sears. "Going concern" notice went out pretty much with the minimum legal notice period ahead of bankruptcy.
throwway120385 · 23m ago
In this case Kodak has a plan for avoiding the situation, but it almost entirely depends on market conditions and the current holder of the pension obligations. They have the cash, but it's tied up contractually and they're working to release the contract so they can use the cash to pay down some debt.

Incidentally pharmaceutical manufacturing and some of the other industries they're in are still very good industries to be in. So they could still pull through.

jihadjihad · 1h ago
Reports of its death were wildly exaggerated?
theandrewbailey · 42m ago
A company reporting an "ongoing concern" isn't dead yet.
ChrisArchitect · 59m ago
Related:

Kodak says it might have to cease operations

https://news.ycombinator.com/item?id=44875270

busterarm · 1h ago
They've been killing it with new products lately. Specifically the new film stock without Remjet and Lucky C200.
tecleandor · 53m ago
Lucky C200 uses the old Kodak factory/es but they are an independent Chinese company, isn't it? Same as Fotoimpex/ADOX bought Ilford equipment...

And btw, what's the new remjet-less film? I'm not up to date lately...

Mistletoe · 1h ago
An interesting thought experiment for me is I wonder when we read a statement like this from someone like Nvidia, Microsoft, Google, etc. in the future? The world changes around companies, and no empire lasts forever. Ask IBM. Ask the Dutch East India Company. Kodak didn’t adapt to a filmless world, what are FAANG companies not adapting to now?