Green Plains Inc.

Item 2.02. Results of Operations and Financial Condition. Green Plains Inc. issued a press release announcing its financial results for the three months ended March 31, 2026. A copy of this press release is attached as Exhibit 99.1.

Item 7.01. Regulation FD Disclosure. During the first quarter of 2026, the company elected to early adopt ASU 2025-10, Accounting for Government Grants Received by Business Entities. Concurrently, the company elected to change its accounting policy related to the recognition of Section 45Z clean fuel production tax credits. The change in accounting policy results in the recognition of Section 45Z clean fuel production tax credits by analogy under the income model of ASU 2025-10, which results in a reduction of cost of goods sold in the statements of operations and recognition as production tax credits on the consolidated balance sheets. The company previously recorded the credits under ASC 740, Accounting for Income Taxes, which resulted in recognition within income tax benefit in the statements of operations and deferred income taxes, net in the consolidated balance sheets in its most recently filed Form 10-K. Prior period financial statements, which disclose the adjustments related to the change in accounting policy over the classification of transferable production tax credits, for the three months ended September 30, 2025, and the three and twelve months ended December 31, 2025 are incorporated herein by reference and are included as Exhibit 99.2 to this Current Report on Form 8-K. The information in this Current Report on Form 8-K, including Exhibits 99.1 and 99.2, is “furnished,” not “filed,” for the purposes of Section 18 of the Securities Exchange Act of 1934, as amended, and is not subject to liability of that section nor deemed incorporated by reference in any filing under the Securities Act of 1933, as amended, or the Securities Exchange Act of 1934, as amended, before or after this date and regardless of any general incorporation language in the filing, unless explicitly incorporated by reference in such filing.