Press Release: Moog Inc. Reports First Quarter 2026 Record Sales and EPS and Raises Full-Year Guidance

Dow Jones
Jan 30
EAST AURORA, N.Y.--(BUSINESS WIRE)--January 30, 2026-- 

Moog Inc. (NYSE: MOG.A and MOG.B), a worldwide designer, manufacturer and systems integrator of high-performance precision motion and fluid controls and control systems, today reported record fiscal first quarter 2026 results, reflecting strong execution and continued progress against the company's long-term financial objectives.

"We delivered an outstanding start to fiscal 2026," said Pat Roche, CEO. "Our customer focus has resulted in exceptionally strong orders that further secures our future growth. We remain committed to delivering value to our stakeholders."

 
(in millions, except per share 
results)                                       Three Months Ended 
                                   ------------------------------------------- 
                                       Q1 2026        Q1 2025(2)      Deltas 
                                   ---------------  --------------  ---------- 
Net sales                           $   1,100        $     908          21% 
Operating margin                         12.3%            11.4%         90 bps 
Adjusted operating margin(1)             13.0%            12.1%         90 bps 
Diluted net earnings per share      $    2.46        $    1.78          38% 
Adjusted diluted net earnings per 
 share(1)                           $    2.63        $    1.92          37% 
Net cash provided (used) by 
 operating activities               $     (45)       $    (133)      $  88 
Free cash flow(1)                   $     (79)       $    (166)      $  87 
---------------------------------      ------           ------ 
(1) See the reconciliations of adjusted financial measures to the most 
directly comparable U.S. GAAP measures included in the financial statements 
herein for the periods ended January 3, 2026, and December 28, 2024. 
(2) As previously disclosed, amounts have been revised to reflect the 
correction of immaterial misstatements. See "Revision of Previously Issued 
Consolidated Financial Statements" section from our 2025 Form 10-K. 
 

Quarter Highlights

   --  Record net sales in each of our segments. 
 
   --  Operating margin and adjusted operating margin increased, reflecting 
      operational strength, partially offset by tariff pressure. 
 
   --  Record diluted net earnings per share and adjusted diluted net earnings 
      per share, driven by higher operating margin and sales level, offset 
      partially by tariff pressure. 
 
   --  Free cash flow was a use of cash, driven by cash used by trade net 
      working capital. 
 
   --  Bookings totaled $2.3 billion, driven primarily by future growth in 
      Commercial Aircraft and new awards in Space and Defense. 
 
   --  Twelve-month backlog increased 30% to a record $3.3 billion, reflecting 
      continued demand across all of our markets. 

Segment Results

Sales in the first quarter of 2026 increased 21% to $1.1 billion. Space and Defense sales increased 31% to $324 million, driven by broad-based defense demand, with particular strength in missile controls and satellite components. Commercial Aircraft sales increased 23% to $268 million, driven by higher volume on major production programs, increased aftermarket activity associated with strong fleet utilization, and pricing. Military Aircraft sales increased 16% to $247 million, driven by a significant V-22 spares order and continued ramp-up activity on the MV-75 program. Industrial sales increased 14% to $261 million, driven by strong demand for data center cooling pumps, other industrial automation products, and enteral feeding and IV sets.

Operating margin in the first quarter of 2026 increased 90 basis points to 12.3%, compared to the first quarter of 2025. Space and Defense operating margin increased 160 basis points to 13.2%, driven by profitable sales growth, partially offset by investments in product development, business capture and charges associated with acquisition activity. Military Aircraft operating margin increased 30 basis points to 11.4%, driven primarily by a favorable sales mix. Commercial Aircraft operating margin decreased 120 basis points to 10.6%, driven by tariff pressure, partially mitigated by increased volume and pricing benefits. Industrial operating margin increased 270 basis points to 13.9%, reflecting benefits from business optimization and sales growth, partially pressured by tariffs.

Adjusted operating margin in the first quarter of 2026 increased 90 basis points to 13.0%, compared to the first quarter of 2025. The only segment with material adjustments in the first quarter of 2026 was Space and Defense, where adjusted operating margin increased 280 basis points to 14.8%, reflecting higher sales and incremental profit, partially offset by investments in product development and business capture.

Free Cash Flow Results

Free cash flow in the first quarter was a use of $79 million, driven primarily by cash used by physical inventories to support growth and the timing of payments, including the normal timing of compensation payments. Capital expenditures totaled $34 million, as the company continued to invest to support future growth.

Fiscal 2026 Financial Guidance

"We've had an incredible start to the year with our strong first quarter financial performance, and we'll continue to build our financial strength in 2026," said Jennifer Walter, CFO. "We're increasing our 2026 guidance for sales and adjusted earnings per share, and we're affirming our guidance on adjusted operating margin and free cash flow conversion."

 
                                                      FY 2026 Guidance 
                                              -------------------------------- 
                                                  Current          Previous 
Net sales (in billions)                        $      4.3        $     4.2 
Adjusted operating margin                            13.4%            13.4% 
Adjusted diluted net earnings per share(1)     $    10.20        $   10.00 
Free cash flow conversion                              60%              60% 
--------------------------------------------      -------           ------ 
(1) Adjusted diluted net earnings per share is forecasted to be within range 
of +/- $0.20. 
 

Conference call information

In conjunction with today's release, Pat Roche, CEO, and Jennifer Walter, CFO, will host a conference call today beginning at 10:00 a.m. ET, which will be simultaneously broadcast live online. Listeners can access the call and supplemental financial materials at www.moog.com/investors/communications.

Cautionary Statement

This press release contains forward-looking statements within the meaning of Section 27A of the Securities Act of 1933, as amended, and Section 21E of the Securities Exchange Act of 1934, as amended, which can be identified by words such as: "may," "will," "should," "believes," "expects," "expected," "intends," "plans," "projects," "approximate," "estimates," "predicts," "potential," "outlook," "forecast," "anticipates," "presume," "assume" and other words and terms of similar meaning (including their negative counterparts or other various or comparable terminology). These forward-looking statements are made pursuant to the Private Securities Litigation Reform Act of 1995, are neither historical facts nor guarantees of future performance and are subject to several factors, risks and uncertainties, the impact or occurrence of which could cause actual results to differ materially from the expected results described in the forward-looking statements.

Although it is not possible to create a comprehensive list of all factors that may cause our actual results to differ from the results expressed or implied by our forward-looking statements or that may affect our future results, some of these factors and other risks and uncertainties are described in Item 1A "Risk Factors" of our Annual Report on Form 10-K and in our other periodic filings with the Securities and Exchange Commission ("SEC") and include, but are not limited to, risks relating to: (i) our operation in highly competitive markets with competitors who may have greater resources than we possess; (ii) our operation in cyclical markets that are sensitive to domestic and foreign economic conditions and events; (iii) our heavy dependence on government contracts that may not be fully funded or may be terminated; (iv) supply chain constraints and inflationary impacts on prices for raw materials and components used in our products; (v) failure of our subcontractors or suppliers to perform their contractual obligations; and (vi) our accounting estimations for over-time contracts and any changes we need to make thereto. You should evaluate all forward-looking statements made in this press release in the context of these risks and uncertainties.

While we believe we have identified and discussed in our SEC filings the material risks affecting our business, there may be additional factors, risks and uncertainties not currently known to us or that we currently consider immaterial that may affect the forward-looking statements we make herein. Given these factors, risks and uncertainties, investors should not place undue reliance on forward-looking statements as predictive of future results. Any forward-looking statement speaks only as of the date on which it is made, and we disclaim any obligation to update any forward-looking statement made in this press release, except as required by applicable law.

Non-GAAP Financial Measures

The press release also includes certain financial information that is not presented in accordance with Generally Accepted Accounting Principles ("GAAP"), including, but not limited to, "Adjusted Operating Margin," "Adjusted Diluted Net Earnings Per Share," "Adjusted EBITDA," "Free Cash Flow" and "Free Cash Flow Conversion." While we believe that these non-GAAP financial measures may be useful in evaluating our financial condition and results of operations, this information should be considered supplemental and is not a substitute for financial information prepared in accordance with GAAP. Adjustments to operating profit and margin and net earnings per share have included restructuring charges; acquisition- and integration-related costs; gains or losses on investments; asset impairments; litigation and regulatory matters; discrete tax items; changes in the fair value of contingent consideration; foreign exchange gains or losses; and other non-recurring or non-cash items. Reconciliations of the non-GAAP measures to the most directly comparable GAAP measures can be found in the accompanying materials.

The press release also includes certain forward-looking non-GAAP financial guidance, including, but not limited to, "Adjusted Diluted Net Earnings per Share" and "Adjusted Operating Profit." The Company is unable to provide a reconciliation of such forward-looking non-GAAP guidance to the most directly comparable GAAP measures without unreasonable effort because certain items that are material to the comparable GAAP measures are not available and cannot be estimated with reasonable certainty. These items are dependent on future events that are difficult to predict and outside the Company's control. These items may include, but are not limited to, restructuring charges; acquisition- and integration-related costs; gains or losses on investments; asset impairments; litigation and regulatory matters; discrete tax items; changes in the fair value of contingent consideration; foreign exchange gains or losses; and other non-recurring or non-cash items. The timing and amount of these items may vary significantly from period to period and could have a material impact on the Company's GAAP results, including, but not limited to, "Diluted Net Earnings per Share" and "Operating Profit."

 
                               Moog Inc. 
            CONSOLIDATED STATEMENTS OF EARNINGS (UNAUDITED) 
              (dollars in thousands, except per share data) 
 
                                                 Three Months Ended 
                                             --------------------------- 
                                             January 3,    December 28, 
------------------------------------------- 
                                                2026         2024 
-------------------------------------------  -----------  ----------- 
Net sales                                    $ 1,100,346  $   907,882 
Cost of sales                                    806,106      662,804 
                                              ----------   ---------- 
Gross profit                                     294,240      245,078 
   Research and development                       24,634       23,605 
   Selling, general and administrative           148,959      128,137 
   Interest                                       17,195       16,248 
   Restructuring                                   1,451        3,784 
   Other                                             787       (1,131) 
                                              ----------   ---------- 
Earnings before income taxes                     101,214       74,435 
Income taxes                                      22,363       16,909 
                                              ----------   ---------- 
Net earnings                                 $    78,851  $    57,526 
                                              ----------   ---------- 
 
Net earnings per share 
   Basic                                     $      2.49  $      1.80 
   Diluted                                   $      2.46  $      1.78 
                                              ----------   ---------- 
 
Weighted average common shares outstanding 
   Basic                                      31,679,982   31,971,462 
   Diluted                                    32,045,389   32,407,293 
-------------------------------------------   ----------   ---------- 
 
 
  Moog Inc. RECONCILIATION TO ADJUSTED NET EARNINGS, ADJUSTED DILUTED NET 
 EARNINGS PER SHARE AND ADJUSTED EFFECTIVE TAX RATE (UNAUDITED) (dollars in 
                                 thousands) 
 
                                                 Three Months Ended 
                                        ------------------------------------ 
                                            January 3,        December 28, 
                                               2026             2024 
--------------------------------------      ----------  ---   ---------  --- 
Net Earnings as Reported                 $      78,851       $   57,526 
Adjustments to Net Earnings: 
   Program terminations(1)                       1,324               -- 
   Simplification initiatives(2)                 1,989            6,056 
   Acquisition and integration(3)                3,606               -- 
   Other charges(4)                                133               -- 
   Tax effect of adjustments                    (1,710)          (1,512) 
                                            ----------        --------- 
Net Earnings as Adjusted                 $      84,193       $   62,070 
                                            ----------  ---   ---------  --- 
 
Diluted Net Earnings Per Share 
   As Reported                           $        2.46       $     1.78 
   As Adjusted                           $        2.63       $     1.92 
 
Effective Income Tax Rate 
   As Reported                                    22.1%            22.7% 
   As Adjusted                                    22.2%            22.9% 
--------------------------------------      ----------        --------- 
The diluted net earnings per share associated with the adjustments in the 
table above may not reconcile when totaled due to rounding. 
(1) Charges include costs related to the termination of significant 
development, production, or support programs, such as write-off and 
impairments of inventory and long-lived assets, contract termination costs, 
and other charges. 
(2) Charges include costs related to footprint rationalization, portfolio 
shaping and legal entity re-organization activities, such as facility 
closure costs, employee severance and retention costs, write-off and 
impairments of inventory and long-lived assets, and other charges. 
(3) Charges include acquisition related activity, such as amortization of 
inventory fair value step-up and professional services fees. Charges also 
include costs related to integrating the businesses, such as employee 
severance and retention costs, professional services fees, legal entity and 
facility rationalization costs and other related charges. 
(4) Other charges include business interruptions from natural causes, 
litigation matters, and other items that are not part of normal operations. 
 
 
                               Moog Inc. 
          CONSOLIDATED SALES AND OPERATING PROFIT (UNAUDITED) 
                         (dollars in thousands) 
 
                                              Three Months Ended 
                                       -------------------------------- 
                                         January 3,      December 28, 
                                          2026               2024 
-------------------------------------   ---------          -------- 
Net sales: 
   Space and Defense                   $  324,278       $   247,784 
   Military Aircraft                      247,411           213,420 
   Commercial Aircraft                    267,843           218,490 
   Industrial                             260,814           228,188 
                                        ---------          -------- 
Net sales                              $1,100,346       $   907,882 
-------------------------------------   ---------          -------- 
Operating profit: 
   Space and Defense                   $   42,770       $    28,780 
                                             13.2%             11.6% 
   Military Aircraft                       28,128            23,609 
                                             11.4%             11.1% 
   Commercial Aircraft                     28,414            25,767 
                                             10.6%             11.8% 
   Industrial                              36,134            25,448 
                                             13.9%             11.2% 
                                        ---------          -------- 
Total operating profit                    135,446           103,604 
                                             12.3%             11.4% 
Deductions from operating profit: 
   Interest expense                        17,195            16,248 
   Equity-based compensation expense        4,955             4,325 
   Non-service pension expense              1,130             1,946 
   Corporate and other expenses, net       10,952             6,650 
-------------------------------------   ---------          -------- 
Earnings before income taxes           $  101,214       $    74,435 
-------------------------------------   ---------          -------- 
 
 
                                 Moog Inc. 
    RECONCILIATION TO ADJUSTED OPERATING PROFIT AND MARGINS (UNAUDITED) 
                           (dollars in thousands) 
 
                                                    Three Months Ended 
                                              ------------------------------ 
                                               January 3,     December 28, 
                                                2026              2024 
--------------------------------------------   -------          -------- 
Space and Defense operating profit - as 
 reported                                     $ 42,770       $    28,780 
Simplification initiatives                       1,323               930 
Acquisition and integration                      3,606                -- 
Other charges                                      133                -- 
                                               -------          -------- 
Space and Defense operating profit - as 
 adjusted                                     $ 47,832       $    29,710 
                                                  14.8%             12.0% 
--------------------------------------------   -------          -------- 
 
Military Aircraft operating profit - as 
 reported                                     $ 28,128       $    23,609 
Program terminations                             1,324                -- 
Simplification initiatives                          --               591 
                                               -------          -------- 
Military Aircraft operating profit - as 
 adjusted                                     $ 29,452       $    24,200 
                                                  11.9%             11.3% 
--------------------------------------------   -------          -------- 
 
Commercial Aircraft operating profit - as 
 reported and adjusted                        $ 28,414       $    25,767 
                                                  10.6%             11.8% 
--------------------------------------------   -------          -------- 
 
Industrial operating profit - as reported     $ 36,134       $    25,448 
Simplification initiatives                         666             4,535 
                                               -------          -------- 
Industrial operating profit - as adjusted     $ 36,800       $    29,983 
                                                  14.1%             13.1% 
--------------------------------------------   -------          -------- 
 
Total operating profit - as adjusted          $142,498       $   109,660 
--------------------------------------------   -------          -------- 
                                                  13.0%             12.1% 
--------------------------------------------   -------          -------- 
 
 
                                Moog Inc. 
                 CONSOLIDATED BALANCE SHEETS (UNAUDITED) 
                          (dollars in thousands) 
 
                                            January 3,     September 27, 
----------------------------------------- 
                                               2026             2025 
-----------------------------------------   ----------       ---------- 
ASSETS 
Current assets 
   Cash and cash equivalents               $    73,359    $      62,013 
   Restricted cash                                 435              200 
   Receivables, net                            554,295          506,768 
   Unbilled receivables                        817,605          744,352 
   Inventories, net                            915,691          914,302 
   Prepaid expenses and other current 
    assets                                      88,910          142,345 
                                            ----------       ---------- 
      Total current assets                   2,450,295        2,369,980 
Property, plant and equipment, net           1,043,003        1,019,906 
Operating lease right-of-use assets             57,586           52,799 
Goodwill                                       877,058          842,313 
Intangible assets, net                          63,558           66,101 
Deferred income taxes                            6,700           22,459 
Other assets                                    53,693           52,497 
                                            ----------       ---------- 
Total assets                               $ 4,551,893    $   4,426,055 
-----------------------------------------   ----------       ---------- 
LIABILITIES AND SHAREHOLDERS' EQUITY 
Current liabilities 
   Current installments of long-term debt  $     4,688    $       1,563 
   Accounts payable                            295,203          318,402 
   Accrued compensation                         61,690          106,040 
   Contract advances and progress 
    billings                                   410,447          372,988 
   Accrued liabilities and other               280,606          320,075 
                                            ----------       ---------- 
      Total current liabilities              1,052,634        1,119,068 
Long-term debt, excluding current 
 installments                                1,052,312          944,123 
Long-term pension and retirement 
 obligations                                   156,083          157,218 
Deferred income taxes                           33,025           32,600 
Other long-term liabilities                    192,039          180,491 
                                            ----------       ---------- 
      Total liabilities                      2,486,093        2,433,500 
                                            ----------       ---------- 
Shareholders' equity 
   Common stock - Class A                       43,864           43,864 
   Common stock - Class B                        7,416            7,416 
   Additional paid-in capital                  920,181          839,328 
   Retained earnings                         2,904,206        2,834,548 
   Treasury shares                          (1,241,614)      (1,209,200) 
   Stock Employee Compensation Trust          (214,872)        (195,491) 
   Supplemental Retirement Plan Trust         (201,585)        (170,191) 
   Accumulated other comprehensive loss       (151,796)        (157,719) 
                                            ----------       ---------- 
      Total shareholders' equity             2,065,800        1,992,555 
                                            ----------       ---------- 
Total liabilities and shareholders' 
 equity                                    $ 4,551,893    $   4,426,055 
-----------------------------------------   ----------       ---------- 
 
 
                                Moog Inc. 
            CONSOLIDATED STATEMENTS OF CASH FLOWS (UNAUDITED) 
                          (dollars in thousands) 
 
                                                   Three Months Ended 
                                              ---------------------------- 
                                              January 3,    December 28, 
-------------------------------------------- 
                                                 2026           2024 
--------------------------------------------   --------       --------- 
CASH FLOWS FROM OPERATING ACTIVITIES 
   Net earnings                               $  78,851    $     57,526 
   Adjustments to reconcile net earnings to 
   net cash provided (used) by operating 
   activities: 
      Depreciation                               24,885          22,429 
      Amortization                                2,713           2,323 
      Deferred income taxes                      15,602          (4,261) 
      Equity-based compensation expense           4,955           4,325 
      Other                                         217           1,401 
   Changes in assets and liabilities 
   providing (using) cash: 
      Receivables                               (46,404)        (63,037) 
      Unbilled receivables                      (60,291)        (36,140) 
      Inventories                                 7,095         (48,612) 
      Accounts payable                          (26,583)        (22,973) 
      Contract advances and progress 
       billings                                  28,114          (4,043) 
      Accrued expenses                          (54,463)        (27,301) 
      Accrued income taxes                      (12,866)         (6,652) 
      Net pension and post retirement 
       liabilities                                  871             636 
      Other assets and liabilities               (7,464)         (8,531) 
                                               --------       --------- 
         Net cash provided (used) by 
          operating activities                  (44,768)       (132,910) 
                                               --------       --------- 
CASH FLOWS FROM INVESTING ACTIVITIES 
   Purchase of property, plant and equipment    (34,380)        (32,778) 
   Net proceeds from businesses sold                 --          13,487 
   Net proceeds from buildings sold               3,065              -- 
   Other investing transactions                    (156)            169 
                                               --------       --------- 
         Net cash provided (used) by 
          investing activities                  (31,471)        (19,122) 
                                               --------       --------- 
CASH FLOWS FROM FINANCING ACTIVITIES 
   Proceeds from revolving lines of credit      372,900         426,500 
   Payments on revolving lines of credit       (261,900)       (197,000) 
   Payments on finance lease obligations         (4,308)         (2,119) 
   Payment of dividends                          (9,193)         (8,961) 
   Proceeds from sale of treasury stock           8,090              -- 
   Purchase of outstanding shares for 
    treasury                                    (37,847)        (55,692) 
   Proceeds from sale of stock held by SECT      27,233           9,665 
   Purchase of stock held by SECT                (6,914)         (8,087) 
   Other financing transactions                    (339)           (439) 
                                               --------       --------- 
         Net cash provided (used) by 
          financing activities                   87,722         163,867 
                                               --------       --------- 
Effect of exchange rate changes on cash              98          (2,564) 
                                               --------       --------- 
Increase (decrease) in cash, cash 
 equivalents and restricted cash                 11,581           9,271 
   Cash, cash equivalents and restricted 
    cash at beginning of year                    62,213          64,537 
                                               --------       --------- 
   Cash, cash equivalents and restricted 
    cash at end of period                     $  73,794    $     73,808 
--------------------------------------------   --------       --------- 
 
 
Moog Inc. RECONCILIATION OF NET CASH PROVIDED (USED) BY OPERATING ACTIVITIES 
            TO FREE CASH FLOW (UNAUDITED) (dollars in thousands) 
 
                                                   Three Months Ended 
                                            -------------------------------- 
                                               January 3,      December 28, 
                                                  2026           2024 
------------------------------------------      --------       --------- 
Net cash provided (used) by operating 
 activities                                  $   (44,768)     $ (132,910) 
Purchase of property, plant and equipment        (34,380)        (32,778) 
                                                --------       --------- 
Free cash flow                               $   (79,148)     $ (165,688) 
Adjusted net earnings                        $    84,193      $   62,070 
                                                --------       --------- 
Free cash flow conversion                            (94)%          (267)% 
------------------------------------------      --------       --------- 
 

Free cash flow is defined as net cash provided (used) by operating activities, less purchase of property, plant and equipment, less the benefit from the Receivables Purchase Agreement. Free cash flow conversion is defined as free cash flow divided by adjusted net earnings. Free cash flow and free cash flow conversion are not measures determined in accordance with GAAP and may not be comparable with the measures as used by other companies. However, management believes these adjusted financial measures may be useful in evaluating the liquidity, financial condition and results of operations of the Company. This information should be considered supplemental and is not a substitute for financial information prepared in accordance with GAAP.

View source version on businesswire.com: https://www.businesswire.com/news/home/20260130306022/en/

 
    CONTACT:    Aaron Astrachan 

716.687.4225

 
 

(END) Dow Jones Newswires

January 30, 2026 07:55 ET (12:55 GMT)

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