| Schedule of Changes in Net Assets Related to Company Stock |
Information about the net assets and the significant components of the changes in net assets relating to the investments of the HNI Corporation Stock was as follows: | | | | | | | | | | | | | December 31,
2025 | | December 31,
2024 | HNI Corporation common stock | $84,683,125 | | | $105,625,358 | | | | | | | Employer contribution receivable | | | | | | | | Company ownership contribution | 4,994,445 | | | 3,895,979 | | | | | | Net assets – HNI Corporation stock | $89,677,570 | | | $109,521,337 | |
Changes in net assets related to Company Stock consisted of the following for the year ended December 31, 2025: | | | | | | | Employer contributions | | Matching contribution - cash | $ | 147,799 | | Company ownership non-cash contribution | 4,997,007 | | Participant contributions | 279,789 | | Net depreciation in fair value | (17,280,505) | | Dividends | 2,757,582 | | Benefits paid to participants | (8,836,510) | | Expenses | (50,778) | | Transfers from Company Stock | (2,403,555) | | Transfers to Company Stock | 545,404 | | | | | Changes in net assets – HNI Corporation stock | ($19,843,767) | |
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