Press Release: Kelly Reports Second-Quarter 2026 Earnings

Dow Jones
08/06

TROY, Mich., Aug. 06, 2026 (GLOBE NEWSWIRE) -- Kelly (Nasdaq: KELYA, KELYB), a leading specialty talent solutions provider, today announced results for the second quarter of 2026.

   -- Q2 revenue of $1.0 billion, with year-over-year decline improving 
      approximately 500 basis points ("bps") versus the prior quarter; 
      underlying revenue decline excluding previously disclosed discrete items 
      improved 270 bps versus the prior quarter 
 
   -- Underlying revenue year-over-year performance reflects strength in the 
      ETM and SET segments with each improved at least 300 bps versus the prior 
      quarter, along with a 40 bps improvement for the Education segment 
 
   -- Q2 operating earnings of $16.1 million; $19.3 million of operating 
      earnings on an adjusted basis 
 
   -- Q2 adjusted EBITDA of $31.1 million and adjusted EBITDA margin of 3.0%, 
      improved 110 bps on a year-over-year basis versus the prior quarter 
      resulting from stable year-over-year gross profit rate and continued SG&A 
      discipline 
 
   -- Company increases its fiscal 2026 revenue outlook, now expecting a 
      low-to-mid-single digit decline, and affirms its adjusted EBITDA margin 
      expectation of modest year-over-year growth driven by accelerating 
      underlying revenue growth and operating efficiencies 

Chris Layden, chief executive officer, said, "In the second quarter, we measurably exceeded our guidance for both revenue and adjusted EBITDA margin driven by growing momentum from our growth and efficiency initiatives as well as constructive demand trends in parts of our portfolio. We delivered sequential improvements in each of our businesses as we continued to capitalize on organic growth drivers. Notably, Kelly's adjusted EBITDA margin returned to 3.0% in the quarter, demonstrating our ability to generate operating leverage in pursuit of growth. Our progress strengthens our conviction in our strategy and reinforces our confidence in our expectation of further measurable improvement in our year-over-year performance as we progress through the second half of the year."

Financial Results for the thirteen-week period ended June 28, 2026:

Revenue of $1.0 billion, a 5.8% decrease compared to the corresponding quarter of 2025. Discrete impacts associated with the previously disclosed reduced demand for U.S. federal government contractors in the SET segment and from three large commercial customers in the ETM segment totaled approximately 5.2%, resulting in an underlying revenue decline of approximately 0.6%. Underlying revenue performance includes overall growth from improved demand and new business in the ETM segment, including growth in staffing and each of the talent solutions specialties. Offsetting the growth was a measurably improved year-over-year decline within the SET segment which reflects continued year-over-year growth in the Telecom specialty and reduced declines in each of the SET specialties. SET revenue grew sequentially for the first time in over two years. Additionally, the Education segment showed an improved year-over-year decline which continues to be driven by delayed prior year contract decisions and declines in student enrollment in key markets.

Operating earnings of $16.1 million, compared to earnings of $22.2 million reported in the second quarter of 2025. Adjusted earnings(1) were $19.3 million in the second quarter of 2026 and $24.6 million in the second quarter of 2025. Adjusted EBITDA(1) of $31.1 million, a decrease of 15.9% versus the prior year period. Adjusted EBITDA margin of 3.0%, a decrease of 40 bps but improved 110 bps versus the prior quarter, reflects 10 bps lower gross margin partially offset by volume-related and structural expense management actions including benefits from our acquisition integration and technology modernization efforts. ETM showed year-over-year stability in its adjusted EBITDA margin while Education and SET both declined. Both ETM and SET improved their adjusted EBITDA margins measurably versus the prior quarter.

Income tax expense of $3.0 million, compared to income tax expense of $0.9 million reported in the second quarter of 2025. On an adjusted basis(1) , income tax expense of $3.8 million, compared to income tax expense of $2.5 million in the second quarter of 2025.

Earnings per share was $0.31 compared to earnings per share of $0.52 in the second quarter of 2025. On an adjusted basis(1) , earnings per share was $0.37 in the second quarter of 2026 compared to $0.54 per share in the corresponding quarter of 2025.

Financial Results for the 26-week period ended June 28, 2026:

Revenue of $2.1 billion, an 8.3% decrease compared to the corresponding period in 2025. Discrete impacts associated with the reduced demand for U.S. federal government contractors in the SET segment and from three large commercial customers in the ETM segment totaled approximately 6.3%, resulting in an underlying revenue decline of approximately 2.0%. Underlying revenue performance includes overall growth from improved demand in the ETM segment, including growth in each of the talent solutions specialties, along with growth in the Telecom specialty and improved performance in the Science and Engineering specialties within the SET segment. Offsetting this growth was continued lower demand in the other specialties within the SET segment, largely the Technology specialty, along with a decline in the Education segment driven by delayed prior year contract decisions and declines in student enrollment in key markets.

Operating earnings of $11.0 million, compared to earnings of $33.0 million reported over the same period in 2025. Adjusted earnings(1) were $23.4 million in the first six months of 2026 and $46.7 million in the corresponding period of 2025. Adjusted EBITDA(1) of $46.9 million, a decrease of 34.8% versus the prior year period. Adjusted EBITDA margin of 2.3%, a decrease of 90 bps, reflects near-term margin pressure in ETM, Education, and SET driven by lower gross margins and timing of revenue trends, partially offset by volume-related and structural expense management actions including benefits from our acquisition integration and technology modernization efforts.

Income tax expense of $2.2 million, compared to income tax expense of $2.7 million reported over the same period in 2025. On an adjusted basis(1) , income tax expense of $5.3 million, compared to income tax expense of $7.2 million in the corresponding period of 2025.

Earnings per share was $0.15, compared to earnings per share of $0.67 in the same period of 2025. On an adjusted basis(1) , earnings per share were $0.40 for the first six months of 2026 compared to $0.93 per share in the corresponding period of 2025.

(1) Adjusted measures represent non-GAAP financial measures. Refer to our reconciliation of non-GAAP financial measures to the most closely related GAAP measure included in this document.

Financial Outlook For Fiscal 2026:

The Company's 2026 financial outlook has improved for revenue and remains unchanged for Adjusted EBITDA margin relative to the initial view previously disclosed, assumes no material change in the macroeconomic environment in the coming quarters, and is as follows:

   -- Third Quarter of 2026 -- Expect year-over-year improvement relative to 
      second quarter, with overall underlying revenue growth of 1% to 2%, and 
      total revenue to be flat to a decline of 2% versus the prior year. 
      Adjusted EBITDA margin in the low 2% range, representing 40 to 50 bps of 
      year-over-year improvement relative to the prior year. 
 
          -- Outlook includes the seasonality impact of the Education business 
             due to schools being out of session for the majority of the 
             quarter which results in sequential revenue and profitability 
             declines versus the second quarter. 
   -- Fourth Quarter of 2026 -- Expect substantial improvement in 
      year-over-year performance versus third quarter for both revenue and 
      adjusted EBITDA margin resulting in mid-to-upper single digits revenue 
      growth and approximately 200 bps of year-over-year adjusted EBITDA margin 
      expansion resulting in adjusted EBITDA margin of approximately 4%. 
 
          -- Outlook includes the impact of an extra fiscal week in the fourth 
             quarter, which benefits revenue growth by approximately 4 points 
             in the quarter, but negatively impacts adjusted EBITDA. 
   -- Full Year 2026 -- On a full year basis, expect low-to-mid single digit 
      total revenue decline and a 10 to 20 bps year-over-year improvement in 
      adjusted EBITDA margin. 

Quarterly Cash Dividend:

Kelly also reported that on August 4, 2026, its board of directors declared a dividend of $0.075 per share. The dividend is payable on September 2, 2026 to stockholders of record as of the close of business on August 19, 2026.

In conjunction with its earnings release, Kelly has published a financial presentation and will host a live webcast of a conference call at 9 a.m. ET on August 6 to review the financial and operation results from the quarter. The presentation and a link to the live webcast will be accessible through the Company's public website on the Investor Relations page under Events & Presentations. The webcast will be recorded, and a replay will be available within one hour of completion of the event through the same link as the live webcast.

Forward-Looking Statements:

This release contains statements that are forward looking in nature and, accordingly, are subject to risks and uncertainties. These statements are made under the "safe harbor" provisions of the U.S. Private Securities Litigation Reform Act of 1995. Statements that are not historical facts, including statements about Kelly's financial expectations, are forward-looking statements. Factors that could cause actual results to differ materially from those contained in this release include, but are not limited to, (i) changing market and economic conditions, (ii) disruption in the labor market and weakened demand for human capital resulting from technological advances, competitive pressures and pricing, loss of large corporate customers and government contractor requirements, (iii) the impact of laws and regulations (including federal, state and international tax laws), (iv) unexpected changes in claim trends on workers' compensation, unemployment, disability and medical benefit plans, (v) litigation and other legal liabilities (including tax liabilities) in excess of our estimates, (vi) our ability to achieve our business's anticipated growth strategies, (vii) our future business development, results of operations and financial condition, (viii) damage to our brands, (ix) dependence on third parties for the execution of critical functions, (x) conducting business in foreign countries, including foreign currency fluctuations, (xi) availability of temporary workers with appropriate skills required by customers, (xii) cyberattacks or other breaches of network or information technology security, and (xiii) other risks, uncertainties and factors discussed in this release and in the Company's filings with the Securities and Exchange Commission. In some cases, forward-looking statements can be identified by words or phrases such as "may," "will," "expect," "anticipate," "target," "aim," "estimate," "intend," "plan," "believe," "potential," "continue," "is/are likely to" or other similar expressions. All information provided in this press release is as of the date of this press release and we undertake no obligation to update any forward-looking statement, whether as a result of new information, future events, or otherwise, except as required by law.

About Kelly$(R)$

Kelly Services, Inc. (Nasdaq: KELYA, KELYB) helps companies recruit and manage skilled workers and helps job seekers find great work. Since inventing the staffing industry in 1946, we have become experts in the many industries and local and global markets we serve. With a network of suppliers and partners around the world, we connect approximately 375,000 people with work every year. Our suite of outsourcing and consulting services and solutions ensures companies have the people they need, when and where they are needed most. Headquartered in Troy, Michigan, we empower businesses and individuals to access limitless opportunities in industries such as science, engineering, technology, education, manufacturing, retail, finance, and energy. Revenue in 2025 was $4.3 billion. Learn more at kellyservices.com.

KLYA-FIN

ANALYST & MEDIA CONTACT:

Scott Thomas

(248) 251-7264

scott.thomas@kellyservices.com

 
              KELLY SERVICES, INC. 
       CONSOLIDATED STATEMENTS OF EARNINGS 
FOR THE 13 WEEKS ENDED JUNE 28, 2026 AND JUNE 29, 
                       2025 
                   (UNAUDITED) 
      (in millions, except per share data) 
 
 
                         2026          2025           Change      % Change(1) 
                        -------       -------      -------------  ----------- 
Revenue from services  $1,038.2      $1,101.8      $(63.6)             (5.8)% 
Cost of services          826.2         876.3       (50.1)              (5.7) 
Gross profit              212.0         225.5       (13.5)              (6.0) 
Selling, general and 
 administrative 
 expenses                 195.9         207.3       (11.4)              (5.5) 
Gain on sale of EMEA 
 staffing operations         --          (4.0)        4.0                  NM 
                        -------       ------- 
Earnings from 
 operations                16.1          22.2        (6.1)             (27.5) 
Other income 
 (expense), net            (1.7)         (2.3)        0.6                26.1 
                        -------       ------- 
Earnings before taxes      14.4          19.9        (5.5)             (27.6) 
Income tax expense          3.0           0.9         2.1               233.3 
                        -------       ------- 
Net earnings           $   11.4      $   19.0      $ (7.6)            (40.0)% 
                        =======       ======= 
 
Basic earnings per 
 share                 $   0.31      $   0.52      $(0.21)            (40.4)% 
Diluted earnings per 
 share                 $   0.31      $   0.52      $(0.21)            (40.4)% 
 
STATISTICS: 
Permanent placement 
 income (included in 
 revenue from 
 services)             $   13.7      $   14.8      $ (1.1)             (7.4)% 
Gross profit rate          20.4%         20.5%       (0.1  )pts. 
Adjusted EBITDA        $   31.1      $   37.0      $ (5.9)            (15.9)% 
Adjusted EBITDA 
 margin                     3.0%          3.4%       (0.4  )pts. 
Effective income tax 
 rate                      21.2%          4.2%       17.0   pts. 
 
Average shares 
outstanding: 
  Basic                    34.7          35.2 
  Diluted                  35.2          35.7 
 

(1) Reported percentage changes are computed based on millions. Prior year percent changes were computed based on actual amounts in thousands.

 
              KELLY SERVICES, INC. 
       CONSOLIDATED STATEMENTS OF EARNINGS 
FOR THE 26 WEEKS ENDED JUNE 28, 2026 AND JUNE 29, 
                       2025 
                   (UNAUDITED) 
      (in millions, except per share data) 
 
 
                         2026          2025            Change      % Change(1) 
                        -------       -------      --------------  ----------- 
Revenue from services  $2,078.9      $2,266.7      $(187.8)             (8.3)% 
Cost of services        1,670.5       1,804.7       (134.2)              (7.4) 
Gross profit              408.4         462.0        (53.6)             (11.6) 
Selling, general and 
 administrative 
 expenses                 395.2         433.0        (37.8)              (8.7) 
Asset impairment 
 charge                     2.2            --          2.2                  NM 
Gain on sale of EMEA 
 staffing operations         --          (4.0)         4.0                  NM 
                        -------       ------- 
Earnings from 
 operations                11.0          33.0        (22.0)             (66.7) 
Other income 
 (expense), net            (3.3)         (5.5)         2.2                40.0 
                        -------       ------- 
Earnings before taxes       7.7          27.5        (19.8)             (72.0) 
Income tax expense          2.2           2.7         (0.5)             (18.5) 
                        -------       ------- 
Net earnings           $    5.5      $   24.8      $ (19.3)            (77.8)% 
                        =======       ======= 
 
Basic earnings per 
 share                 $   0.15      $   0.68      $ (0.53)            (77.9)% 
Diluted earnings per 
 share                 $   0.15      $   0.67      $ (0.52)            (77.6)% 
 
STATISTICS: 
Permanent placement 
 income (included in 
 revenue from 
 services)             $   24.6      $   26.3      $  (1.7)             (6.5)% 
Gross profit rate          19.6%         20.4%        (0.8  )pts. 
Adjusted EBITDA        $   46.9      $   71.9      $ (25.0)            (34.8)% 
Adjusted EBITDA 
 margin                     2.3%          3.2%        (0.9  )pts. 
Effective income tax 
 rate                      29.4%          9.7%        19.7   pts. 
 
Average shares 
outstanding: 
  Basic                    34.6          35.1 
  Diluted                  35.1          35.6 
 

(1) Reported percentage changes are computed based on millions. Prior year percent changes were computed based on actual amounts in thousands.

 
   KELLY SERVICES, INC. 
CONSOLIDATED BALANCE SHEETS 
        (UNAUDITED) 
       (in millions) 
 
 
                                June 28,      December 28,      June 29, 
                                  2026            2025            2025 
                              ------------  ----------------  ------------ 
Current Assets 
  Cash and equivalents        $   24.2       $      33.0      $   18.0 
  Trade accounts receivable, 
   less allowances of $9.7, 
   $10.0 and $10.8, 
   respectively                1,224.6           1,188.7       1,181.1 
  Prepaid expenses and other 
   current assets                 47.7              46.6          54.0 
                               -------          --------       ------- 
  Total current assets         1,296.5           1,268.3       1,253.1 
 
Noncurrent Assets 
  Property and equipment, 
   net                            18.0              20.5          22.8 
  Operating lease 
   right-of-use assets            35.5              42.9          44.5 
  Deferred taxes                 164.2             163.2         337.3 
  Retirement plan assets         309.9             289.7         272.1 
  Goodwill                       202.1             202.1         304.1 
  Intangibles, net               211.5             226.2         241.0 
  Other assets                    43.0              37.7          37.0 
                               -------          --------       ------- 
  Total noncurrent assets        984.2             982.3       1,258.8 
                               -------          --------       ------- 
Total Assets                  $2,280.7       $   2,250.6      $2,511.9 
                               =======          ========       ======= 
 
Current Liabilities 
  Accounts payable and 
   accrued liabilities        $  661.6       $     631.4      $  613.8 
  Operating lease 
   liabilities                    10.8              12.3          12.1 
  Accrued payroll and 
   related taxes                 155.5             140.9         161.6 
  Accrued workers' 
   compensation and other 
   claims                         21.0              20.9          18.8 
  Income and other taxes          17.7              16.3          20.4 
                               -------          --------       ------- 
  Total current liabilities      866.6             821.8         826.7 
 
Noncurrent Liabilities 
  Long-term debt                  78.1             101.9          74.3 
  Operating lease 
   liabilities                    39.8              44.9          47.5 
  Accrued workers' 
   compensation and other 
   claims                         34.3              34.2          33.4 
  Accrued retirement 
   benefits                      272.7             263.7         254.5 
  Other long-term 
   liabilities                     7.2               7.6           9.4 
                               -------          --------       ------- 
  Total noncurrent 
   liabilities                   432.1             452.3         419.1 
Commitments and 
contingencies (see 
Contingencies footnote) 
 
Stockholders' Equity 
Common Stock                      38.5              38.5          38.5 
Treasury Stock                   (55.8)            (63.7)        (55.3) 
  Paid-in capital                 35.1              36.3          34.0 
  Earnings invested in the 
   business                      965.1             965.1       1,249.5 
  Accumulated other 
   comprehensive income 
   (loss)                         (0.9)              0.3          (0.6) 
                               -------          --------       ------- 
  Total stockholders' equity     982.0             976.5       1,266.1 
                               -------          --------       ------- 
Total Liabilities and 
 Stockholders' Equity         $2,280.7       $   2,250.6      $2,511.9 
                               =======          ========       ======= 
 
STATISTICS: 
Working Capital               $  429.9       $     446.5      $  426.4 
Current Ratio                      1.5               1.5           1.5 
Debt-to-capital %                  7.4%              9.4%          5.5% 
Global Days Sales 
 Outstanding                        61                61            59 
Year-to-Date Free Cash Flow   $   21.2       $     114.1      $  114.8 
 
 
              KELLY SERVICES, INC. 
      CONSOLIDATED STATEMENTS OF CASH FLOWS 
FOR THE 26 WEEKS ENDED JUNE 28, 2026 AND JUNE 29, 
                       2025 
                   (UNAUDITED) 
                  (in millions) 
 
 
                                                      2026      2025 
Cash flows from operating activities: 
Net earnings                                        $   5.5   $  24.8 
Adjustments to reconcile net earnings to net cash 
 from operating activities: 
  Asset impairment charge                               2.2        -- 
  Deferred income taxes                                (1.0)     (6.9) 
  Gain on sale of EMEA staffing operations               --      (4.0) 
  Depreciation and amortization                        19.7      21.5 
  Operating lease asset amortization                    5.2       5.4 
  Provision for credit losses and sales allowances      0.8       3.2 
  Stock-based compensation                              6.8       7.2 
  Other, net                                            1.0      (0.1) 
  Changes in operating assets and liabilities 
    Accounts receivable                               (43.6)     91.9 
    Other assets                                       (2.8)      3.2 
    Accounts payable                                   36.7     (19.8) 
    Other liabilities                                  (6.7)     (7.1) 
                                                     ------    ------ 
Net cash from operating activities                     23.8     119.3 
 
Cash flows from investing activities: 
  Capital expenditures                                 (2.6)     (4.5) 
  Proceeds from sale of EMEA staffing operations, 
   net of cash disposed                                  --      21.8 
  Proceeds from company-owned life insurance            2.7       1.6 
  Proceeds from sale of PersolKelly investment           --       6.4 
  Other investing activities                            0.1      (0.6) 
                                                     ------    ------ 
Net cash from investing activities                      0.2      24.7 
 
Cash flows from financing activities: 
  Proceeds from long-term debt                        718.8     774.4 
  Payments on long-term debt                         (742.6)   (939.5) 
  Dividend payments                                    (5.5)     (5.5) 
  Payments of tax withholding for stock awards         (1.5)     (1.9) 
  Other financing activities                           (0.4)     (0.2) 
                                                     ------    ------ 
Net cash used in financing activities                 (31.2)   (172.7) 
Effect of exchange rates on cash, cash equivalents 
 and restricted cash                                   (2.5)      7.6 
                                                     ------    ------ 
Net change in cash, cash equivalents and 
 restricted cash                                       (9.7)    (21.1) 
Cash, cash equivalents and restricted cash at 
 beginning of period                                   37.7      45.6 
                                                     ------    ------ 
Cash, cash equivalents and restricted cash at end 
 of period                                          $  28.0   $  24.5 
                                                     ======    ====== 
 
 
                           KELLY SERVICES, INC. 
                           SEGMENT INFORMATION 
                               (UNAUDITED) 
                              (in millions) 
 
We utilize business unit profit (loss) to evaluate 
 the performance of our segments. Business unit profit 
 (loss) and SG&A expenses as presented in the segment 
 information table below do not include depreciation 
 and amortization expenses. 
 
                                                  Second Quarter 
                                        ---------------------------------- 
                                         2026        2025        % Change 
                                                     -----      ---------- 
Enterprise Talent Management 
    Revenue from services               $485.5      $516.4          (6.0)% 
    Gross profit                          99.5       103.4           (3.8) 
    Adjusted SG&A expenses                88.7        91.7           (3.3) 
    Integration, realignment and 
    restructuring charges(2)                --         1.1              NM 
    Total SG&A expenses                   88.7        92.8           (4.4) 
    Business unit profit                  10.8        10.6             1.9 
    Adjusted business unit profit         10.8        11.7           (7.7) 
    Gross profit rate                     20.5%       20.0%       0.5 pts. 
 
Science, Engineering & Technology 
    Revenue from services               $301.6      $321.1          (6.1)% 
    Gross profit                          76.5        83.0           (7.8) 
    Adjusted SG&A expenses                58.1        62.3           (6.7) 
    Integration, realignment and 
     restructuring charges(2)              0.2         0.9          (77.8) 
    Total SG&A expenses                   58.3        63.2           (7.8) 
    Business unit profit                  18.2        19.8           (8.1) 
    Adjusted business unit profit         18.4        20.7          (11.1) 
    Gross profit rate                     25.4%       25.8%     (0.4) pts. 
 
Education 
    Revenue from services               $253.5      $265.3          (4.4)% 
    Gross profit                          36.0        39.1           (7.9) 
    Adjusted SG&A expenses                25.3        25.4           (0.4) 
    Integration, realignment and 
    restructuring charges(2)                --         0.1              NM 
    Total SG&A expenses                   25.3        25.5           (0.8) 
    Business unit profit                  10.7        13.6          (21.3) 
    Adjusted business unit profit         10.7        13.7          (21.9) 
    Gross profit rate                     14.2%       14.7%     (0.5) pts. 
 
 
                           KELLY SERVICES, INC. 
                     RESULTS OF OPERATIONS BY SEGMENT 
                               (UNAUDITED) 
                              (in millions) 
 
We utilize business unit profit (loss) to evaluate 
 the performance of our segments. Business unit profit 
 (loss) and SG&A expenses as presented in the segment 
 information table below do not include depreciation 
 and amortization expenses. 
 
                                               June Year-to-Date 
                                      ------------------------------------ 
                                       2026         2025         % Change 
                                                   -------      ---------- 
Enterprise Talent Management 
    Revenue from services             $944.7      $1,045.5          (9.6)% 
    Gross profit                       185.1         210.7          (12.1) 
    Adjusted SG&A expenses             175.6         190.0           (7.6) 
    Integration, realignment and 
    restructuring charges(2)              --           3.8              NM 
    Total SG&A expenses                175.6         193.8           (9.4) 
    Business unit profit                 9.5          16.9          (43.8) 
    Adjusted business unit profit        9.5          20.7          (54.1) 
    Gross profit rate                   19.6%         20.1%     (0.5) pts. 
 
Science, Engineering & Technology 
    Revenue from services             $590.8      $  648.4          (8.9)% 
    Gross profit                       148.3         166.0          (10.7) 
    Adjusted SG&A expenses             115.4         130.3          (11.4) 
    Integration, realignment and 
     restructuring charges(2)            0.5           2.0          (75.0) 
    Total SG&A expenses                115.9         132.3          (12.4) 
    Asset impairment charge(5)           2.2            --              NM 
    Business unit profit                30.2          33.7          (10.4) 
    Adjusted business unit profit       32.9          35.7           (7.8) 
    Gross profit rate                   25.1%         25.6%     (0.5) pts. 
 
Education 
    Revenue from services             $547.6      $  574.3          (4.6)% 
    Gross profit                        75.0          85.3          (12.1) 
    Adjusted SG&A expenses              51.9          52.3           (0.8) 
    Integration, realignment and 
     restructuring charges(2)            0.1           0.1              -- 
    Total SG&A expenses                 52.0          52.4           (0.8) 
    Business unit profit                23.0          32.9          (30.1) 
    Adjusted business unit profit       23.1          33.0          (30.0) 
    Gross profit rate                   13.7%         14.9%     (1.2) pts. 
 
 
                              KELLY SERVICES, INC. 
                      REVENUE FROM SERVICES BY SERVICE TYPE 
                                   (UNAUDITED) 
                                  (in millions) 
 
                                      Second Quarter 2026 
               ------------------------------------------------------------------ 
                Staffing    Outcome-based     Talent      Permanent 
                Services      Services       Solutions    Placement      Total 
               ----------  ---------------  -----------  -----------  ----------- 
Enterprise 
 Talent 
 Management     $   239.3     $      109.6   $    134.9    $     1.7  $  485.5 
Science, 
 Engineering 
 & 
 Technology         172.9            118.7           --         10.0     301.6 
Education           251.5               --           --          2.0     253.5 
                   ------  ----  ---------      -------  ---  ------   ------- 
Total Segment 
 Revenue        $   663.7     $      228.3   $    134.9    $    13.7  $1,040.6 
                   ------  ----  ---------      -------  ---  ------   ------- 
Intersegment                                                              (2.4) 
                                                                       ------- 
Total Revenue 
 from 
 Services                                                             $1,038.2 
                                                                       ======= 
 
 
 
                                      Second Quarter 2025 
               ------------------------------------------------------------------ 
                Staffing    Outcome-based     Talent      Permanent 
                Services      Services       Solutions    Placement      Total 
               ----------  ---------------  -----------  -----------  ----------- 
Enterprise 
 Talent 
 Management     $   265.8     $      120.8   $    126.9    $     2.9  $  516.4 
Science, 
 Engineering 
 & 
 Technology         204.5            107.3           --          9.3     321.1 
Education           262.7               --           --          2.6     265.3 
                   ------  ----  ---------      -------  ---  ------   ------- 
Total Segment 
 Revenue        $   733.0     $      228.1   $    126.9    $    14.8  $1,102.8 
                   ------  ----  ---------      -------  ---  ------   ------- 
Intersegment                                                              (1.0) 
                                                                       ------- 
Total Revenue 
 from 
 Services                                                             $1,101.8 
                                                                       ======= 
 
 
                             KELLY SERVICES, INC. 
               REVENUE FROM SERVICES BY SERVICE TYPE (continued) 
                                  (UNAUDITED) 
                                 (in millions) 
 
                                    June Year-to-Date 2026 
               ---------------------------------------------------------------- 
               Staffing   Outcome-based     Talent      Permanent 
               Services     Services       Solutions    Placement      Total 
               --------  ---------------  -----------  -----------  ----------- 
Enterprise 
 Talent 
 Management    $  468.6     $      216.4   $    256.2    $     3.5  $  944.7 
Science, 
 Engineering 
 & 
 Technology       341.5            230.9           --         18.4     590.8 
Education         544.9               --           --          2.7     547.6 
                -------  ----  ---------      -------  ---  ------   ------- 
Total Segment 
 Revenue       $1,355.0     $      447.3   $    256.2    $    24.6  $2,083.1 
                -------  ----  ---------      -------  ---  ------   ------- 
Intersegment                                                            (4.2) 
                                                                     ------- 
Total Revenue 
 from 
 Services                                                           $2,078.9 
                                                                     ======= 
 
 
 
                                    June Year-to-Date 2025 
               ---------------------------------------------------------------- 
               Staffing   Outcome-based     Talent      Permanent 
               Services     Services       Solutions    Placement      Total 
               --------  ---------------  -----------  -----------  ----------- 
Enterprise 
 Talent 
 Management    $  541.6     $      254.0   $    244.7    $     5.2  $1,045.5 
Science, 
 Engineering 
 & 
 Technology       414.3            216.7           --         17.4     648.4 
Education         570.6               --           --          3.7     574.3 
                -------  ----  ---------      -------  ---  ------   ------- 
Total Segment 
 Revenue       $1,526.5     $      470.7   $    244.7    $    26.3  $2,268.2 
                -------  ----  ---------      -------  ---  ------   ------- 
Intersegment                                                            (1.5) 
                                                                     ------- 
Total Revenue 
 from 
 Services                                                           $2,266.7 
                                                                     ======= 
 
 
        KELLY SERVICES, INC. 
RECONCILIATION OF NON-GAAP MEASURES 
            (UNAUDITED) 
(in millions, except per share data) 
 
 
                          Second Quarter      June Year-to-Date 
                         ----------------  ----------------------- 
Adjusted SG&A expenses:   2026     2025         2026      2025 
                                   -----                 ------ 
As reported              $195.9   $207.3    $   395.2   $ 433.0 
Integration, 
 realignment and 
 restructuring 
 charges(2)                (2.9)    (6.1)        (7.6)    (16.8) 
Transaction costs(3)         --     (0.1)        (0.8)     (0.4) 
Executive transition 
 costs(4)                  (0.3)    (0.2)        (1.8)     (0.5) 
                          -----    -----       ------    ------ 
Adjusted SG&A expenses   $192.7   $200.9    $   385.0   $ 415.3 
                          =====    =====       ======    ====== 
 
 
                               Second Quarter       June Year-to-Date 
Adjusted earnings from 
operations:                    2026      2025       2026        2025 
                             ---------   -----   -----------   ------ 
As reported                   $   16.1  $ 22.2    $     11.0  $  33.0 
Integration, realignment 
 and restructuring 
 charges(2)                        2.9     6.1           7.6     16.8 
Transaction costs(3)                --     0.1           0.8      0.4 
Executive transition 
 costs(4)                          0.3     0.2           1.8      0.5 
Asset impairment charge(5)          --      --           2.2       -- 
Gain on sale of EMEA 
 staffing operations(6)             --    (4.0)           --     (4.0) 
                                 -----   -----       -------   ------ 
Adjusted earnings from 
 operations                   $   19.3  $ 24.6    $     23.4  $  46.7 
                                 =====   =====       =======   ====== 
 
 
                                   Second Quarter       June Year-to-Date 
                                 ------------------  ----------------------- 
Adjusted income tax expense:        2026      2025      2026            2025 
                                             ------               ---------- 
Income tax expense                $     3.0  $  0.9    $     2.2   $     2.7 
Taxes on integration, 
 realignment and restructuring 
 charges(2)                             0.7     1.6          1.9         4.3 
Taxes on transaction costs(3)            --      --          0.2         0.1 
Taxes on executive transition 
 costs(4)                               0.1      --          0.5         0.1 
Taxes on asset impairment 
charge(5)                                --      --          0.5          -- 
                                     ------   -----  ---  ------      ------ 
Adjusted income tax expense       $     3.8  $  2.5    $     5.3   $     7.2 
                                     ======   =====  ===  ======      ====== 
 
 
                               Second Quarter       June Year-to-Date 
                             ------------------  ----------------------- 
Adjusted net earnings and 
earnings per share:            2026      2025       2026        2025 
                             ---------   -----   -----------   ------ 
Net earnings                  $   11.4  $ 19.0    $      5.5  $  24.8 
Integration, realignment 
 and restructuring charges, 
 net of taxes(2)                   2.2     4.5           5.7     12.5 
Transaction costs, net of 
 taxes(3)                           --     0.1           0.6      0.4 
Executive transition costs, 
 net of taxes(4)                   0.2     0.2           1.3      0.4 
Asset impairment charge, 
net of taxes(5)                     --      --           1.7       -- 
Gain on sale of EMEA 
 staffing operations, net 
 of taxes(6)                        --    (4.0)           --     (4.0) 
                                 -----   -----       -------   ------ 
Adjusted net earnings         $   13.8  $ 19.8    $     14.8  $  34.1 
                                 =====   =====       =======   ====== 
 
Diluted earnings per share    $   0.31  $ 0.52    $     0.15  $  0.67 
Adjusted diluted earnings 
 per share                    $   0.37  $ 0.54    $     0.40  $  0.93 
 

Note: Earnings per share amounts for each quarter are required to be computed independently and may not equal the amounts computed for the total year. Adjusted diluted earnings per share reflects the impact of potentially dilutive securities.

 
       KELLY SERVICES, INC. 
RECONCILIATION OF NON-GAAP MEASURES 
            (UNAUDITED) 
           (in millions) 
 
 
                            Second Quarter         June Year-to-Date 
                         --------------------  ------------------------- 
Total Adjusted EBITDA:    2026       2025          2026         2025 
                                     ----                       ---- 
Net earnings             $11.4      $19.0       $    5.5       $24.8 
Other (income) expense, 
 net                       1.7        2.3            3.3         5.4 
Income tax expense 
 (benefit)                 3.0        0.9            2.2         2.7 
Depreciation and 
 amortization(7)          11.8       12.5           23.5        25.3 
                          ----       ----          -----  ---   ---- 
EBITDA                    27.9       34.7           34.5        58.2 
Integration, 
 realignment and 
 restructuring 
 charges(2)                2.9        6.0            7.6        16.7 
Transaction costs(3)        --        0.1            0.8         0.5 
Executive transition 
 costs(4)                  0.3        0.2            1.8         0.5 
Asset impairment 
charge(5)                   --         --            2.2          -- 
Gain on sale of EMEA 
 staffing 
 operations(6)              --       (4.0)            --        (4.0) 
                          ----       ----          -----  ---   ---- 
Adjusted EBITDA          $31.1      $37.0       $   46.9       $71.9 
                          ====       ====          =====  ===   ==== 
Adjusted EBITDA margin     3.0%       3.4%           2.3%        3.2% 
 
 
                                     Second Quarter 2026 
                -------------------------------------------------------------- 
Business Unit 
Adjusted          Enterprise Talent     Science, Engineering & 
EBITDA:               Management              Technology           Education 
                ----------------------  -----------------------  ------------- 
Business unit 
 profit            $    10.8                $   18.2              $   10.7 
Integration, 
realignment 
and 
restructuring 
charges(2)                --                     0.2                    -- 
                ----  ------  --------  -----  -----  ---------      ----- 
Adjusted 
 EBITDA            $    10.8                $   18.4              $   10.7 
                ====  ======  ========  =====  =====  =========      ===== 
Adjusted 
 EBITDA 
 margin                  2.2%                    6.1%                  4.2% 
 
                                     Second Quarter 2025 
                -------------------------------------------------------------- 
                  Enterprise Talent     Science, Engineering & 
                      Management              Technology           Education 
                ----------------------  -----------------------  ------------- 
Business unit 
 profit            $    10.6                $   19.8              $   13.6 
Integration, 
 realignment 
 and 
 restructuring 
 charges(2)              1.1                     0.9                   0.1 
                ----  ------  --------  -----  -----  ---------      ----- 
Adjusted 
 EBITDA            $    11.7                $   20.7              $   13.7 
                ====  ======  ========  =====  =====  =========      ===== 
Adjusted 
 EBITDA 
 margin                  2.3%                    6.4%                  5.2% 
 
 
                    KELLY SERVICES, INC. AND SUBSIDIARIES 
                     RECONCILIATION OF NON-GAAP MEASURES 
                                 (UNAUDITED) 
                           (In millions of dollars) 
 
Business Unit Adjusted EBITDA 
(continued): 
                                   June Year-to-Date 2026 
              ---------------------------------------------------------------- 
                 Enterprise Talent      Science, Engineering & 
                    Management                Technology           Education 
              -----------------------  ------------------------  ------------- 
Business 
 unit 
 profit          $      9.5                $     30.2             $   23.0 
Integration 
 and 
 realignment 
 costs(2)                --                       0.5                  0.1 
Asset 
impairment 
charge(5)                --                       2.2                   -- 
              ----  -------  --------  -----  -------  --------      ----- 
Adjusted 
 EBITDA          $      9.5                $     32.9             $   23.1 
              ====  =======  ========  =====  =======  ========      ===== 
Adjusted 
 EBITDA 
 margin                 1.0%                      5.6%                 4.2% 
 
                                   June Year-to-Date 2025 
              ---------------------------------------------------------------- 
                 Enterprise Talent      Science, Engineering & 
                    Management                Technology           Education 
              -----------------------  ------------------------  ------------- 
Business 
 unit profit 
 (loss)          $     16.9                $     33.7             $   32.9 
Integration 
 and 
 realignment 
 costs(2)               3.8                       2.0                  0.1 
              ----  -------  --------  -----  -------  --------      ----- 
Adjusted 
 EBITDA          $     20.7                $     35.7             $   33.0 
              ====  =======  ========  =====  =======  ========      ===== 
Adjusted 
 EBITDA 
 margin                 2.0%                      5.5%                 5.7% 
 
 
                                        June Year-to-Date 
                                     ----------------------- 
Free cash flows:                          2026      2025 
                                                   ------ 
Net cash from operating activities    $    23.8   $ 119.3 
Capital expenditures                       (2.6)     (4.5) 
                                         ------    ------ 
Free Cash Flow                        $    21.2   $ 114.8 
                                         ======    ====== 
 
 
KELLY SERVICES, INC. 
 RECONCILIATION OF NON-GAAP MEASURES 
 (UNAUDITED) 
 
 

Management uses adjusted EBITDA (adjusted earnings before interest, taxes, depreciation and amortization) and adjusted EBITDA Margin (percent of total GAAP revenue) which Management believes is useful to compare operating performance compared to prior periods and uses it in conjunction with GAAP measures to assess performance. Our calculation of adjusted EBITDA may not be consistent with similarly titled measures of other companies and should be used in conjunction with GAAP measurements. Management also uses year-to-date free cash flow (operating cash flows less capital expenditures) to indicate the change in cash balances arising from operating activities, net of working capital needs and expenditures on fixed assets.

Management believes that the non-GAAP (U.S. Generally Accepted Accounting Principles) information excluding items such as integration, realignment and restructuring charges, transaction costs, executive transition costs, asset impairment charges and gain on the sale of our EMEA staffing operations are useful to understand the Company's fiscal 2026 financial performance and increases comparability. Specifically, Management believes that removing the impact of these items allows for a meaningful comparison of current period operating performance with the operating results of prior periods. Management also believes that such measures are used by those analyzing performance of companies in the staffing industry to compare current performance to prior periods and to assess future performance.

These non-GAAP measures may have limitations as analytical tools because they exclude items which can have a material impact on cash flow and earnings per share. As a result, Management considers these measures, along with reported results, when it reviews and evaluates the Company's financial performance. Management believes that these measures provide greater transparency to investors and provide insight into how Management is evaluating the Company's financial performance. Non-GAAP measures should not be considered a substitute for, or superior to, measures of financial performance prepared in accordance with GAAP.

(2) Integration, realignment and restructuring charges in the second quarter and June year-to-date 2026 and 2025 reflect various initiatives aimed at integrating MRP and other prior acquisitions and further aligning processes and technology across the Company. Included in the total integration and realignment costs in 2025 is $0.1 million of accelerated amortization included within depreciation and amortization. The costs incurred associated with these initiatives are summarized in the table below:

 
                                 Second Quarter       June Year-to-Date 
                               ------------------  ----------------------- 
                                  2026      2025      2026        2025 
                               ----------  ------  ----------  ----------- 
 IT-related charges             $     1.6  $  1.7   $     5.1   $      7.0 
 Severance                            0.2     2.1         0.5          6.5 
 Fees and other costs                 1.1     2.3         2.0          3.3 
                                   ------   -----      ------      ------- 
 Total integration, 
  realignment and 
  restructuring costs           $     2.9  $  6.1   $     7.6   $     16.8 
                                   ======   =====      ======      ======= 
 
 

(3) Transaction costs in 2026 primarily related to costs incurred in connection with our controlling shareholder change in the first quarter of 2026. Transaction costs in 2025 include costs incurred directly related to the sale of the EMEA staffing operations, which includes employee termination costs and transition costs.

(4) Executive transition costs in 2026 represent non-recurring expenses primarily associated with our segment leader changes in 2025 and 2026. Executive transition costs in 2025 represent expenses associated with our CEO transition in 2025.

(5) Asset impairment charge in the first quarter of 2026 relates to certain right-of-use assets and reflects the Company's ongoing realignment of our lease portfolio.

(6) Gain on sale of EMEA staffing operations in the second quarter of 2025 is the result of the Company receiving the remaining proceeds from working capital and other adjustments, which exceeded the recorded receivable.

(7) Represents total company depreciation and amortization of intangibles, including the amortization of hosted software.

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