General Motors (GM.US) reported its first-quarter financial results for fiscal year 2026 before the market opened on Tuesday. The company's revenue for the quarter was $43.62 billion, a decrease of 0.9% year-over-year, slightly below analyst expectations of $43.68 billion. However, adjusted earnings per share came in at $3.70, significantly surpassing the analyst consensus of $2.62.
The automaker has raised its full-year 2026 profit guidance by $5 billion, an amount equivalent to the tariff refund it expects to receive following a U.S. Supreme Court ruling. The court recently found that the large-scale tariffs implemented by the former Trump administration under the International Emergency Economic Powers Act (IEEPA) were unlawful. While General Motors has not yet received the IEEPA-related refund, it anticipates doing so and has decided to account for the amount in its first-quarter results.
Excluding the IEEPA tariffs, the company now expects total costs from other tariffs for the year to be between $2.5 billion and $3.5 billion, lower than the previous forecast of $3 billion to $4 billion.
For the first quarter, General Motors' net profit declined by 6% to $2.6 billion. This decrease was primarily due to a $1.1 billion payment made to resolve claims from suppliers related to delays in its electric vehicle projects. This follows a $7.6 billion special charge taken in 2025 for adjustments to its EV strategy, which contributed to a 55% year-over-year decline in net profit for that full year. These special charges impact net profit but do not affect adjusted earnings figures.
The company now anticipates full-year adjusted EBIT to be in the range of $13.5 billion to $15.5 billion, up from the prior outlook of $13 billion to $15 billion.
In a letter to shareholders, General Motors CEO Mary Barra stated that first-quarter performance exceeded the company's own expectations. Barra wrote, "Our core business has strong momentum. As we move forward, I am confident this will continue to differentiate General Motors and create long-term value for our shareholders."
Following the earnings release, General Motors' shares were up 2.3% in pre-market trading.
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