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AIRO · 10-Q filed August 13, 2026

AIRO earnings analysis

What we found in AIRO's 10-Q: the parts that mattered, the offsets in the same document, and what the company said about what comes next.

Our reading of the filing · Free to read, no account needed

AIRO delivered a strong Q2 rebound, with revenue of $43.2 million, gross margin of 64.0%, approximately 3.9% operating margin and diluted EPS of $(0.06). Revenue and EPS exceeded consensus by $13.7 million and $0.20 per share, respectively, while drone backlog rose 9% to $163 million. However, full-year 2026 outlook was maintained, including Adjusted EBITDA in the negative mid- to high-teens dollar range, and material weaknesses in internal controls remained in place as of June 30, 2026.

What stood out

The parts that mattered.

Pulled out of the filing itself, with the figures the company reported.

Revenue surged and beat estimates
Q2 revenue was $43.2 million, up from $9.0 million in Q1 2026 (+380%) and $25.0 million in Q2 2025 (+72.8%). Revenue also exceeded the $29.5 million consensus estimate by $13.7 million.
Margins returned to positive territory
Gross margin expanded to 64.0% from 26.6% in Q1 2026 and 61.2% in Q2 2025, while operating margin improved to approximately 3.9% from negative 192.8% and negative 80.2%, respectively.
EPS materially exceeded consensus
Diluted EPS was $(0.06), improving from $(0.49) in Q1 2026 and $(0.30) in Q2 2025, and exceeded the $(0.26) consensus estimate by $0.20 per share.
Drone backlog reached $163 million
Drone backlog increased 9% to $163 million, indicating continued demand support despite quarter-to-quarter revenue timing variability.
Control remediation plan is underway
The company identified remediation actions including hiring additional accounting personnel, engaging an independent internal auditor, and implementing formal controls over revenue recognition, financing arrangements and acquisition accounting.
What to watch

And the other side of it.

The offsets in the same document — the things a summary that only listed the good news would have left out.

Material control weaknesses persist
Disclosure controls and procedures were deemed ineffective as of June 30, 2026 because material weaknesses in internal control over financial reporting remained unremediated. The filing states that misstatements had been identified since fiscal year 2023 and that remediation may require significant costs.
Full-year EBITDA remains negative
Management maintained full-year 2026 Adjusted EBITDA guidance in the negative mid- to high-teens dollar range despite Q2 operating margin improving to approximately 3.9%, leaving profitability dependent on execution in the remaining quarters.
Additional equity compensation dilution
The company granted time-based RSUs valued at $1.8 million each to its COO and CFO on August 13, 2026, or $3.6 million in aggregate grant value, creating potential future stock-based compensation dilution and expense.
No reduction in existing risk exposure
The filing states that there were no material changes to previously disclosed risk factors during the second quarter of 2026, so the existing aerospace, execution, financing and liquidity risks remain applicable.
The numbers

What they reported.

What the company itself reported, taken out of the document.

What survived to operating profit
Of every $100 of revenue Cost of sales $36 Operating expenses $60 Left as operating profit $4
Percentages of revenue, taken from the filing. Drawn this way because it holds whatever scale the company reports in.
Earnings per share
$-0.06
Gross margin
64.0%
Operating margin
3.9%
Guidance

What they said about what is next.

Management reiterated full-year 2026 revenue growth of 15% to 25% year over year and Adjusted EBITDA in the negative mid- to high-teens dollar range; no numeric EPS guidance was provided.

How we read the filing overall

The filing reads about the same as the one before it.

One reading of one document. It is not advice, and it is not a forecast.
Earlier filings

What came before.

10-Q · May 14, 2026
AIRO Group Holdings, Inc. reported significant financial challenges in Q4 2026, with revenues of $48 million, down from prior estimates of $52.2 million, and earnings per share of $0.02, missing estimates by 80%.…
10-K · March 31, 2026
AIRO’s 10-K positions the company as an integrated aerospace and defense platform organized into four segments (Drones, Avionics, Training, Electric Air Mobility) targeting a combined TAM of over $315.4 billion by 2030.…
10-Q · November 14, 2025
AIRO reported a sharp revenue decline in Q3 2025 to $6.28M (three months ended September 30, 2025) from $23.69M a year earlier and from the prior quarter, pressuring margins and driving an operating loss of $11.98M for…
10-Q · August 13, 2025
AIRO reported a strong top-line quarter with revenue of $24,550,193 (Q2 2025), up $14,769,857 (151%) versus Q2 2024 and up $12,755,508 (108%) versus the prior quarter. Gross margin improved to 61.2% (gross profit…

This is our reading of a public filing, not the filing. Read the original on SEC.gov · Educational only. Nothing here is investment advice.

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