---
schema_version: "secwatch.filing_event.v1"
accession: "0001628280-26-048958"
form_type: "8-K"
ticker: "FOR"
cik: "0001406587"
company_name: "Forestar Group Inc."
filed_at: "2026-07-21T16:00:41+00:00"
generated_at: "2026-07-21T16:01:08.287685+00:00"
event_type: "earnings"
sentiment: "positive"
materiality_score: 0.65
calibrated_materiality_score: 0.65
confidence: "high"
source: SEC EDGAR
---

# Forestar Q3 net income up 9% to $35.9M; revenue +4% to $407M

## Summary
- Diluted EPS $0.70 vs $0.65 in prior year quarter; pre-tax income up 12% to $48.7M.
- Lots sold 3,659, up 1% YoY; owned and controlled 91,700 lots.
- Total liquidity $1.1B; net debt to total capital 17.7%; book value per share $36.40.
- FY2026 guidance maintained: 14,000-14,500 lot deliveries and $1.6B-$1.7B revenue.
- Lots sold to non-D.R. Horton customers fell to 289 from 530, partly due to lot banker sales.

## SEC filing metadata
- accession: 0001628280-26-048958
- form_type: 8-K
- ticker: FOR
- cik: 0001406587
- company_name: Forestar Group Inc.
- filed_at: 2026-07-21T16:00:41+00:00
- event_type: earnings
- sentiment: positive
- materiality_score: 0.65
- calibrated_materiality_score: 0.65
- confidence: high
- sec_items: 2.02, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1406587/000162828026048958/0001628280-26-048958-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1406587/000162828026048958/for-20260721.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001628280-26-048958
- JSON: https://secwatch.observer/filing/0001628280-26-048958.json
- Plain text: https://secwatch.observer/filing/0001628280-26-048958.txt

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.