Press Release: The Elmet Group Co. Reports First Quarter 2026 Results

Dow Jones05-29

Demand accelerating in Aerospace, Defense & Government markets

Successfully completed an upsized IPO, raising $125.5 million in net proceeds in Q2

Revenue increased nearly 21%, with over 250 basis points of gross profit margin expansion driving adjusted EBITDA increase of 106%

Backlog increased by nearly 52% to record level of $113 million

PORTLAND, Maine, May 29, 2026 (GLOBE NEWSWIRE) -- The Elmet Group Co. ("Elmet," the "Company," "we," or "our") (NASDAQ: ELMT), a U.S.-based provider of precision-engineered components and advanced high-power systems, today reported financial results for its fiscal first quarter ended April 3, 2026.

First Quarter Fiscal Year 2026 Highlights

   -- Revenue increased 20.7% to approximately $56.0 million compared to 
      approximately $46.4 million in Q1 2025. 
 
   -- Revenue from our Critical Materials & Components ("CMC") division 
      increased approximately $9.1 million compared to Q1 2025 primarily from 
      growth within the Aerospace, Defense & Government ("ADG") end market. 
 
   -- Gross profit margin improved 260 basis points to 21.2% of revenue 
      compared to 18.6% of revenue Q1 2025. 
 
   -- Net income (loss) for Q1 2026 was $(0.3) million, or $(0.02) per share, 
      compared to $1.2 million, or $0.06 per share, in Q1 2025. Adjusted net 
      income (loss) for Q1 2026 was $4.7 million, or $0.24 per share, compared 
      to $1.9 million, or $0.10 per share, in Q1 2025. 
 
   -- Adjusted EBITDA increased to approximately $9.2 million, or 16.4% of 
      revenue, compared to approximately $4.5 million, or 9.6% of revenue, in 
      Q1 2025. 
 
   -- Open order backlog increased to approximately $113.3 million, up from 
      approximately $96.3 million at the end of Q4 2025 and approximately $74.7 
      million at the end of Q1 2025. 
 
   -- Recorded approximately $3.7 million in income related to a change in fair 
      value and mark to market of the Company's strategic investment in 
      tungsten mining company EQ Resources Limited. 

Trailing Twelve Months Highlights

   -- Revenue increased 4.8% to approximately $211.2 million compared to 2025 
      fiscal year results of approximately $201.6 million. 
 
   -- Gross profit margin improved 60 basis points to 20.9% of revenue compared 
      to 20.3% for the 2025 fiscal year. 
 
   -- Net income (loss) decreased to approximately $4.0 million, or $0.20 per 
      share, compared to $5.5 million, or $0.28 per share, for the 2025 fiscal 
      year. Adjusted net income (loss) increased to approximately $16.2 million, 
      or $0.81 per share, compared to $13.4 million, or $0.67 per share, for 
      the 2025 fiscal year. 
 
   -- Adjusted EBITDA increased approximately $5.2 million to $28.6 million, or 
      13.5% of revenue, compared to approximately $23.4 million, or 11.6% of 
      revenue, for the 2025 fiscal year. 

Management Commentary

"Today, we view the environment in which we operate as highly favorable and supported by strong demand for critical materials and engineered high-power systems, increasing defense spending, and ongoing supply chain realignment," said Company CEO Peter V. Anania. "Following our successful public listing in April, we believe we are well-positioned to effectively meet this demand and expand our role as a trusted supplier across mission-critical systems.

"Our recent performance demonstrates the resilience and diversification of our operating model and our competitive strategic positioning within key growth markets, most notably ADG. We have built significant momentum, supported by our record backlog and newly fortified balance sheet, which we believe will allow us to make opportunistic investments to further support our long-term competitive positioning."

Subsequent Events

Subsequent to the end of Q1 2026, we completed a successful upsized IPO of an aggregate of approximately 9.9 million shares of our common stock, including the full exercise by the underwriters of their overallotment option to purchase approximately 1.3 million additional shares, at a public offering price of $14.00 per share. The aggregate net proceeds from the offering were approximately $125.5 million after deducting underwriting discounts and commissions and other offering expenses payable by Elmet. We subsequently retired $17.8 million in term debt and paid $8.3 million transaction related stock appreciation rights costs, resulting in net $99.4 million cash on hand from the proceeds. We intend to use the net cash we received from this offering, as well as our pre-existing cash, for growth capital, working capital, and general corporate purposes.

Conference Call

The Elmet Group Co. management will host a conference call today, Friday, May 29, 2026, at 9:00 a.m. Eastern time (6:00 a.m. Pacific time) to discuss these results, followed by a question-and-answer period.

Toll-Free Number: 877-869-3847

International Number: +1 201-689-8261

Webcast: Register and Join

Please call the conference telephone number 5-10 minutes prior to the start time. An operator will register your name and organization. If you have any difficulty connecting with the conference call, please contact Gateway Group at 949-574-3860.

The conference call will be broadcast simultaneously and available for webcast replay here.

About The Elmet Group

The Elmet Group is a U.S.-based provider of precision-engineered components and advanced high-energy systems for the Aerospace, Defense and Government, Industrial, Medical, Semiconductor and Electronics, and Energy industries. The Company operates through two divisions, Critical Materials Components $(CMC)$ and Engineered Microwave Products $(EMP)$, leveraging materials science and precision engineering expertise to deliver high-performance solutions. The Elmet Group is dedicated to strengthening domestic manufacturing capabilities to support the U.S. and its allies' needs in both critical materials and advanced high-power microwave systems.

Reorganization and Presentation of Financial Results

On January 2, 2026, the Company effected a reorganization (the "Reorganization") whereby Anania & Associates and its noncontrolling interest holders contributed their ownership interests in Anania & Associates and its consolidated subsidiaries in exchange for shares of common stock in the Company. The Reorganization was a reorganization of entities under common control as Anania & Associates and the Company were controlled by the Company's Chief Executive Officer ("CEO") before and after the Reorganization. As a result, the Reorganization was accounted for in a manner similar to a pooling of interests with the assets and liabilities of Anania & Associates and its consolidated subsidiaries being carried over at their historical amounts. The historical consolidated financial statements of Anania & Associates were retrospectively recast to reflect the results as if the Company owned Anania & Associates and its consolidated subsidiaries as of January 1, 2025. In connection with the Reorganization, Anania & Associates Investment Company LLC, an immaterial subsidiary of Anania & Associates, was no longer controlled by the Company and was deconsolidated on January 2, 2026. The deconsolidation was recognized as a spinoff and the impact of $0.5 million was recognized within equity. In connection with the Reorganization, the Company's tax status changed from an S-corporation to a C-corporation.

Non-GAAP Financial Measures

In evaluating its business, the Company uses or may use certain non-GAAP measures as supplemental measures to review and assess its operating and financial performance. These measures are commonly used in the manufacturing industry to provide stockholders and potential investors with additional information that excludes unusual or non-recurring items as well as non-cash items that are unrelated to or may not be indicative of the Company's ongoing operating results. These measures may not be comparable to similar measures presented by other companies and should not be viewed as a substitute for measures reported under U.S. GAAP. These non-GAAP financial measures have limitations as analytical tools when assessing the Company's operating and financial performances, and investors should not consider them in isolation, or as a substitute for any consolidated statement of operations data prepared in accordance with U.S. GAAP. The reconciliations to EBITDA, Adjusted EBITDA, Adjusted Net Income, and Adjusted Earnings Per Share from relevant GAAP metrics are included at the end of this press release. Backlog as reported is confirmed orders from customers for which revenue has not been recognized.

Forward Looking Statements

The information in this press release includes forward-looking statements within the meaning of the federal securities laws, including the Private Securities Litigation Reform Act of 1995. These statements generally relate to future events or our future financial or operating performance and include statements regarding Elmet's intended use of proceeds from the IPO, Elmet's ability to: (i) effectively meet demand for its products, (ii) benefit from defense spending levels in the United States and other countries in which it does business, (iii) successfully pursue its ongoing supply chain realignment, (iv) expand its role as a supplier across its end markets, (v) successfully make opportunistic investments, if any, that will support its competitive positioning, and (vi) effectively use the net proceeds received from its IPO to its benefit in the manner currently contemplated, in a different manner, or at all. When used in this press release, words such as "expect," "project," "estimate," "believe," "anticipate," "intend," "plan," "seek," "forecast," "target," "predict," "may," "should," "would, " "could," and "will," the negative of these terms and similar expressions are intended to identify forward-looking statements, although not all forward-looking statements contain such identifying words. Forward-looking

statements are based on management's current expectations and assumptions, and are subject to inherent uncertainties, risks and changes in circumstances that are difficult to predict. As a result, actual results could differ materially from those indicated in these forward-looking statements. When considering these forward-looking statements, you should keep in mind the risk factors and other cautionary statements in Elmet's Registration Statement on Form S-1, as amended (File No. 333-294725) and subsequent filings Elmet makes with the Securities and Exchange Commission. Elmet undertakes no obligation and does not intend to update these forward-looking statements to reflect events or circumstances occurring after this press release. You are cautioned not to place undue reliance on these forward-looking statements, which speak only as of the date of this press release.

Company Contact

Chris Chandler

contact@theelmetgroup.com

Investor Contact

Tom Colton and Greg Bradbury

Gateway Group, Inc.

ELMT@gateway-grp.com

949-574-3860

-Financial tables to follow-

 
                         THE ELMET GROUP CO. 
                      CONSOLIDATED BALANCE SHEETS 
                              (UNAUDITED) 
                   (in thousands, except share data) 
 
                                             April 3,    December 31, 
                                               2026          2025 
                                             --------   -------------- 
  Assets 
  Current Assets: 
      Cash                                   $  1,825    $       1,759 
      Marketable securities                       838              202 
      Accounts receivable, net                 29,127           28,904 
      Government grant receivables                 --            1,690 
      Related party receivables                   178              426 
      Unbilled revenue                          3,610            2,621 
      Inventories, net                         75,032           69,697 
      Income tax receivable                        74               -- 
      Derivative asset                          3,095               -- 
      Prepaid expenses and other current 
       assets                                   6,462            4,774 
  Total current assets                        120,241          110,073 
  Property, plant and equipment, net           44,185           42,342 
  Operating lease right-of-use assets          10,448           10,586 
  Intangible assets, net                        6,870            7,184 
  Goodwill                                      4,547            4,583 
  Deferred tax assets, net                         84               -- 
  Other assets                                    872              878 
  Total assets                               $187,247    $     175,646 
                                              =======       ========== 
 
  Liabilities and Stockholders' Equity 
  Current Liabilities: 
      Accounts payable                       $ 17,679    $      16,165 
      Accrued expenses and other current 
       liabilities                             13,765           13,659 
      Operating lease liabilities, current 
       portion                                    898              875 
      Current portion of long-term debt -- 
       related party                            2,396            2,319 
      Current portion of long-term debt         6,229            7,755 
      Deferred government grants                4,166            4,672 
      Deferred revenue                         23,494           14,853 
  Total current liabilities                    68,627           60,298 
  Operating lease liabilities, net of 
   current portion                             10,022           10,247 
  Long-term debt, net of current portion       26,768           28,455 
  Long-term debt, net of current portion -- 
   related party                               15,000           15,000 
  Deferred tax liabilities, net                 4,820               -- 
  Other liabilities                             1,000            1,189 
  Total liabilities                           126,237          115,189 
 
  Commitments and Contingencies (Note 18) 
 
  Stockholders' Equity: 
      Preferred Stock - $0.001 par value; 
      20,000,000 shares authorized, no 
      shares issued and outstanding as of 
      April 3, 2026 and December 31, 2025          --               -- 
      Class A Common Stock -- $0.001 par 
       value; 500,000,000 shares 
       authorized, 20,122,721 shares issued 
       and outstanding as of April 3, 2026 
       and December 31, 2025                       20               20 
      Class B Common Stock -- $0.001 par 
      value; 40,000,000 shares authorized, 
      466 shares issued and outstanding as 
      of April 3, 2026 and December 31, 
      2025                                         --               -- 
      Additional paid-in capital               16,011           15,366 
      Retained earnings                        44,995           44,791 
      Accumulated other comprehensive 
       (loss) income                              (16)             280 
                                              -------       ---------- 
  Total stockholders' equity                   61,010           60,457 
                                              -------       ---------- 
  Total liabilities and stockholders' 
   equity                                    $187,247    $     175,646 
                                              =======       ========== 
 

The accompanying notes are integral to the unaudited consolidated financial statements.

 
                        THE ELMET GROUP CO. 
                CONSOLIDATED STATEMENTS OF OPERATIONS 
                             (UNAUDITED) 
           (in thousands, except share and per share data) 
 
                                             Three Months Ended 
                                        ---------------------------- 
                                          April 3,      March 31, 
                                             2026          2025 
                                         -----------  -------------- 
  Revenue                               $    56,007   $    46,387 
  Cost of goods sold                         44,159        37,776 
                                         ----------    ---------- 
  Gross profit                               11,848         8,611 
  Operating expenses: 
      General and administrative              7,068         3,259 
      Research and development                  850           811 
      Sales and marketing                     2,067         1,683 
                                         ----------    ---------- 
  Total operating expenses                    9,985         5,753 
                                         ----------    ---------- 
  Operating income                            1,863         2,858 
  Other (income) expense, net: 
    Interest expense                            613           510 
    Interest expense -- related party           627           416 
    Change in fair value of derivative 
     asset                                   (3,095)           -- 
    Other (income) expense, net                (654)           79 
                                         ----------    ---------- 
Total other (income) expense, net            (2,509)        1,005 
                                         ----------    ---------- 
Income from continuing operations 
 before taxes                                 4,372         1,853 
Income tax provision                          4,710            -- 
                                         ----------    ---------- 
(Loss) income from continuing 
 operations                                    (338)        1,853 
Loss from discontinued operations                --          (656) 
                                         ----------    ---------- 
Net (loss) income                       $      (338)  $     1,197 
                                         ==========    ========== 
 
Net (loss) income per share: 
Basic                                   $     (0.02)  $      0.06 
                                         ==========    ========== 
Diluted                                 $     (0.02)  $      0.06 
                                         ==========    ========== 
Weighted average shares outstanding 
Basic                                    20,123,187    20,123,187 
                                         ==========    ========== 
Diluted                                  20,123,187    20,123,187 
                                         ==========    ========== 
 

The accompanying notes are integral to the unaudited consolidated financial statements.

 
                        THE ELMET GROUP CO. 
                CONSOLIDATED STATEMENTS OF CASH FLOWS 
                             (UNAUDITED) 
                           (in thousands) 
                                                 Three Months Ended 
                                                -------------------- 
                                                April 3,   March 31, 
                                                  2026        2025 
                                                --------   --------- 
  Cash flows from operating activities: 
  Net (loss) income                            $   (338)  $    1,197 
  Loss from discontinued operations                   --       (656) 
                                                --------   --------- 
  (Loss) income from continuing operations         (338)       1,853 
  Adjustments to reconcile (loss) income from 
  continuing operations to net cash provided 
  by operating activities: 
    Deferred income taxes                          4,736          -- 
    Change in fair value of derivative asset     (3,095)          -- 
    Depreciation and amortization                  1,923       1,604 
    Stock-based compensation                         645          -- 
    Noncash operating lease expense                  138         217 
    Noncash interest expense                           6           7 
    Provision for excess and obsolete 
     inventories                                      36         395 
    Change in fair value of interest rate 
     collars                                        (34)        (56) 
    Unrealized gain on marketable securities       (636)          -- 
  Changes in operating assets and 
  liabilities: 
    Accounts receivable                            (229)       7,537 
    Unbilled revenue                               (989)     (1,051) 
    Inventories                                  (5,387)     (6,405) 
    Related party receivables                        171         (3) 
    Income tax receivable                           (74)          -- 
    Prepaid expenses and other current assets    (1,202)       (272) 
    Other assets                                     (4)           7 
    Accounts payable                               2,492         291 
    Accrued expenses and other current 
     liabilities                                     392       (203) 
    Operating lease liabilities                    (202)       (188) 
    Deferred revenue                               8,645       4,520 
    Other liabilities                               (73)        (20) 
                                                --------   --------- 
  Net cash provided by operating activities 
   from continuing operations                      6,921       8,233 
  Net cash used in operating activities from 
   discontinued operations                            --     (2,928) 
                                                --------   --------- 
  Net cash provided by operating activities        6,921       5,305 
 
  Cash flows from investing activities: 
    Purchases of property, plant and 
     equipment, net of grant proceeds (see 
     Note 7 -- Government Grants)                (2,337)     (2,733) 
                                                --------   --------- 
  Net cash used in investing activities from 
   continuing operations                         (2,337)     (2,733) 
  Net cash used in investing activities from 
   discontinued operations                            --        (24) 
                                                --------   --------- 
  Net cash used in investing activities          (2,337)     (2,757) 
  Cash flows from financing activities: 
  Payments of principal on revolving credit 
   facility                                      (1,810)     (2,048) 
  Proceeds from revolving credit facility            164         400 
  Payments of principal on long-term debt        (1,074)     (2,966) 
  Payments of principal on long-term debt -- 
  related party                                  (1,519)          -- 
  Cash distributions paid to stockholders             --     (1,789) 
  Payments of deferred consideration                (73)          -- 
  Net payments of principal on revolving 
   credit facility -- related party                (150)        (32) 
  Payments of principal on finance leases           (11)        (13) 
                                                --------   --------- 
  Net cash used in financing activities from 
   continuing operations                         (4,473)     (6,448) 
  Net cash provided by financing activities 
   from discontinued operations                       --          28 
                                                --------   --------- 
  Net cash used in financing activities          (4,473)     (6,420) 
  Effects of exchange rate changes on cash          (45)         146 
                                                --------   --------- 
  Net increase (decrease) in cash              $      66  $  (3,726) 
  Cash at beginning of period                      1,759       6,532 
                                                --------   --------- 
  Cash at end of period                        $   1,825  $    2,806 
                                                ========   ========= 
  Reconciliation of cash at beginning of 
  period: 
  Cash at beginning of period -- continuing 
   operations                                  $   1,759  $    3,608 
    Cash at beginning of period -- 
     discontinued operations                          --       2,924 
                                                --------   --------- 
  Cash at beginning of period                  $   1,759  $    6,532 
                                                ========   ========= 
 
  Reconciliation of cash at end of period: 
  Cash at end of period -- continuing 
   operations                                  $   1,825  $    2,806 
  Cash at end of period -- discontinued 
  operations                                          --          -- 
                                                --------   --------- 
  Cash at end of period                        $   1,825  $    2,806 
                                                ========   ========= 
 
 
  Supplemental non-cash investing and 
  financing activities: 
  Purchases of property, plant and equipment 
   included in accounts payable and accrued 
   expenses                                    $   1,081  $       52 
  Deferred offering costs included in 
   accounts payable and accrued expenses       $   1,346  $       -- 
 
  Supplemental disclosure of cash flow 
  information: 
  Cash paid for interest                       $   1,085  $      930 
 
 

The accompanying notes are integral to the unaudited consolidated financial statements.

Non-GAAP Financial Measures:

The following tables display certain non-GAAP financial measures we believe are helpful in assessing our performance and interpreting our financial results. We believe these non-GAAP financial measures are important supplemental measures because they exclude unusual or non-recurring items as well as non-cash items that are unrelated to or may not be indicative of our ongoing operating results. Further, when read in conjunction with our GAAP results, these non-GAAP financial measures provide a baseline for analyzing trends in our underlying businesses and can be used by management as a tool to help make financial, operational and planning decisions. We may use non-GAAP financial metrics in certain management compensation plans, debt covenants, internal budgetary decision making and other resource allocation decisions. Finally, these measures are often used by analysts and other interested parties to evaluate companies in our industry by providing more comparable measures that are less affected by factors such as capital structure.

Adjusted EBITDA

Adjusted EBITDA is a non-GAAP measurement. We define Adjusted EBITDA as our net income plus interest expense, income taxes, depreciation and amortization, and, as applicable for each period, stock-based compensation expense and non-cash gains and losses on the sale of assets. Adjusted EBITDA also excludes certain non-recurring costs such as the costs associated with the IPO, certain acquisition and transaction costs, severance and restructuring costs, and other non-recurring costs.

 
THE ELMET GROUP CO. 
 ADJUSTED EBITDA FROM CONTINUING OPERATIONS 
 (NON- GAAP, UNAUDITED) 
 (in thousands) 
 
                      Quarters Ended 
                                          Year 
                                         ended 
                      March    April    December   TTM 
                       31,       3,       31,      April 3, 
                       2025     2026      2025     2026 
  Revenue            $46,387  $56,007  $ 201,636  $211,256 
  Gross profit         8,611   11,848     41,019    44,257 
  Gross profit 
   margin %            18.6%    21.2%      20.3%     20.9% 
  Operating 
   expenses            5,753    9,985     28,945    33,177 
  Net income (loss) 
   from continuing 
   operations          1,853    (338)      7,940     5,749 
  Net income (loss) 
   from continuing 
   operations %         4.0%   (0.6)%       3.9%      2.7% 
 
  Adjustments to 
  income (loss) 
  from continuing 
  operations: 
  Income tax 
   benefit                      4,710       (45)     4,665 
  Interest 
   expense(1)            926    1,240      4,410     4,724 
  Depreciation and 
   amortization        1,604    1,923      6,048     6,367 
  Acquisition and 
   transaction 
   costs(2)               67       30        440       403 
  Stock-based 
   compensation((3) 
   ()                             645      1,451     2,096 
  Corporate costs 
   associated with 
   the offering((4) 
   ()                     10      798      2,580     3,368 
  Other(5)                        166      1,013     1,179 
  Adjusted EBITDA 
   (6)               $ 4,460  $ 9,174  $  23,387  $ 28,551 
                      ======   ======   ========   ======= 
  Adjusted EBITDA 
   Margin               9.6%    16.4%      11.6%     13.5% 
 

(1) Interest expense includes both third-party interest expense and related party interest expense.

(2) The adjustment for acquisition and transaction costs is to remove charges incurred in connection with any transaction, including mergers, acquisitions, refinancing, amendment or modification to indebtedness, and dispositions, in each case, regardless of whether consummated.

(3) Stock-based compensation includes expenses associated with restricted stock grants made in support of our initial public offering and the Reorganization.

(4) Corporate costs associated with the initial public offering include third-party expenses related to enhancing our accounting controls and procedures, incremental audit costs, recruitment of executive team and legal expenses.

(5) Others includes non-recurring costs associated with a utility failure at our CMC facility in Euclid, Ohio, and other restructuring costs.

(6) Adjusted EBITDA excludes the financial impact of discontinued operations. On October 1, 2025 A&A distributed its shares in Polymer Laboratories, LLC to the individual shareholders, which is unrelated to A&A continuing operations and The Elmet Group Co.

Adjusted Net Income and Adjusted Net Income Per Share

Adjusted Net Income and Adjusted Net Income Per Share are non-GAAP measurements. We define adjusted net income as net income less stock-based compensation and one-time non-recurring costs such as tax impacts of the Reorganization, discontinued operations, the costs associated with the IPO, certain acquisition and transaction costs, severance and restructuring costs, and other non-recurring costs and the income tax effect of such adjustments, as applicable.

 
                      THE ELMET GROUP CO. 
       RECONCILIATION OF ADJUSTED NET INCOME AND ADJUSTED 
                       EARNINGS PER SHARE 
                      (NON-GAAP, UNAUDITED) 
                         (in thousands) 
 
                          Quarters Ended 
                                              Year 
                                             ended       TTM 
                          March    April    December    April 
                           31,       3,       31,        3, 
                           2025     2026      2025      2026 
  Numerator: 
  Net income (loss)      $ 1,197  $ (338)  $   5,542  $ 4,007 
     Income (loss) from 
      discontinued 
      operations             656               2,398    1,742 
     One time tax 
      expense 
      associated with 
      the 
      Reorganization(1)       --    3,791         --    3,791 
     Corporate costs 
      associated with 
      the IPO(2)              10      798      2,580    3,368 
     Stock-based 
      compensation(3)         --      645      1,451    2,096 
     Acquisition and 
      transaction 
      costs(4)                67       --        440      373 
     Other(5)                 --      196      1,013    1,209 
     Tax effect of 
      adjustments(6)          --    (344)         --    (344) 
                          ------   ------   --------   ------ 
     Adjusted net 
      income             $ 1,930  $ 4,748  $  13,424  $16,242 
                          ======   ======   ========   ====== 
 
  Denominator: 
  Weighted average 
   shares outstanding 
   -- basic               20,123   20,123     20,123   20,123 
                          ======   ======   ========   ====== 
  Weighted average 
   shares outstanding 
   -- diluted(7)          20,123   20,426     20,260   20,337 
                          ======   ======   ========   ====== 
 
  Adjusted net income 
  per share: 
  Basic                  $  0.10  $  0.24  $    0.67  $  0.81 
                          ======   ======   ========   ====== 
  Diluted(7)             $  0.10  $  0.23  $    0.66  $  0.80 
                          ======   ======   ========   ====== 
 
  Unadjusted net income 
  per share: 
  Basic                  $  0.06  $(0.02)  $    0.28  $  0.20 
                          ======   ======   ========   ====== 
  Diluted(7)             $  0.06  $(0.02)  $    0.27  $  0.20 
                          ======   ======   ========   ====== 
 

(1) Reflects the impact of the deferred tax adjustment of $3.5 million, which was recognized in the period of Reorganization and does not reflect ongoing income tax expense, and other discrete tax impacts of $0.3 million related to the Reorganization.

(2) Corporate costs associated with the initial public offering include third-party expenses related to enhancing our accounting controls and procedures, incremental audit costs, recruitment of executive team and legal expenses.

(3) Stock-based compensation includes expenses associated with restricted stock grants made in support of our initial public offering and the Reorganization.

(4) The adjustment for acquisition and transaction costs is to remove charges incurred in connection with any transaction, including mergers, acquisitions, refinancing, amendment or modification to indebtedness, and dispositions, in each case, regardless of whether consummated.

(5) Other includes restructuring and severance costs associated with a reorganization at our CMC division and non-recurring costs associated with a utility failure at our CMC facility in Euclid, Ohio and other restructuring costs.

(6) The tax effect for the quarter ended April 3, 2026 represents our actual effective tax rate for the period of 21.0% when excluding the Reorganization impacts. There is no tax impact prior to the quarter ended April 3, 2026, as we were treated as an S-corporation for tax purposes prior to the Reorganization.

(7) The potential impact on weighted average common stock outstanding (diluted) related to our restricted stock was evaluated under the treasury stock method based on the weighted average unrecognized compensation costs for each period and the estimated fair value of our common stock for each period.

(END) Dow Jones Newswires

May 29, 2026 08:00 ET (12:00 GMT)

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