Chief financial officers (CFOs) across North America are signaling a notable shift in economic sentiment — and that shift has important implications for the equipment finance sector.

According to the Q4 2025 Deloitte CFO Signals survey, overall CFO confidence surged to 6.6 on the confidence index, marking the highest level in four years and elevating sentiment into high confidence territory. This follows a steady uptick from prior quarters and reflects greater optimism about both the current and future economic landscape. 
Deloitte

Why This Matters for Equipment Finance

For equipment finance professionals, rising CFO confidence often translates into increased appetite for capital investment. When finance leaders feel more secure about economic conditions, they are more likely to support capital budgets — including leasing and asset finance spending.

Key drivers from the survey:

Improved Economic Outlook: More CFOs rate the North American economy as good today and expect it to improve further over the next 12 months — a trend that typically correlates with increased investment in equipment and technology. 

Strong Internal Optimism: A large majority of CFOs remain upbeat about their own companies’ financial prospects, with historically high optimism sustained quarter over quarter. 

Greater Risk Appetite: Nearly 60 % of CFOs now consider it a good time to take on greater risks, a stark contrast to the more cautious stance seen just a few quarters ago. This includes openness to financing strategies and growth initiatives backed by external capital. 

Risk Considerations Remain Front-of-Mind

That said, CFOs also continue to track key risks that could influence capital allocation decisions:

• External pressures such as inflation and interest rate volatility still rank high on CFO risk lists. 

• Internal concerns like cost management and operational efficiency remain priorities, suggesting finance leaders will balance optimism with prudence. 

Equipment Finance Opportunity Snapshot

Given this backdrop, equipment finance advisors should be thinking strategically about the kinds of solutions that resonate with CFO priorities:

1. Flexible Financing Structures

As appetite for risk grows and companies eye growth, flexible lease and loan structures (e.g., seasonal payment plans, step-up/step-down schedules) can help CFOs manage cash flow while investing in productivity-enhancing assets.

2. Financing for Productivity Investments

With internal optimism strong, CFOs may increase spending on automation, IT hardware, and other capital goods — key segments where equipment finance can play a catalyst role.

3. Risk Mitigation Through Analytics

While confidence is up, the cost of capital and risk management remains important. Advisors who offer analytics-backed insights — such as scenario modeling on cost of capital and asset utilization — can position themselves as trusted strategic partners.