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APTV · 10-Q filed August 4, 2026

APTV earnings analysis

What we found in APTV'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

Aptiv's continuing business delivered modest Q2 sales growth of 2% to $3.274 billion, while gross margin expanded 80 basis points to 23.7% and operating income increased 13% to $367 million. Engineered Components drove the improvement, whereas Intelligent Systems revenue and margin declined slightly. The post-spin balance sheet is stronger following $2.054 billion of debt repayments, but cash conversion was weak: first-half operating cash flow declined $449 million year over year to $82 million, resulting in calculated free cash flow of negative $196 million after $278 million of capex.

What stood out

The parts that mattered.

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

Revenue and volumes rose against flat production
Q2 continuing-operations revenue rose $75 million, or 2%, to $3.274 billion from $3.199 billion. Volumes increased 3% despite flat Aptiv-weighted global vehicle production, led by North America and Asia Pacific.
Meaningful year-over-year margin expansion
Gross margin expanded 80 basis points to 23.7% from 22.9%, lifting gross profit $44 million to $775 million. Operating income increased $42 million, or 13%, to $367 million, equivalent to an 11.2% operating margin versus 10.2% a year ago.
Continuing earnings improved
Income from continuing operations rose $33 million to $297 million from $264 million, and GAAP continuing-operations diluted EPS was $1.40. Lower interest expense of $62 million versus $92 million and $44 million of Q2 debt-extinguishment gains aided earnings.
Engineered Components drove growth and profit
Engineered Components was the growth engine: sales increased $82 million to $1.800 billion and adjusted operating income rose $58 million to $317 million. Its gross margin improved to 27.6% from 25.8%.
Spin-off proceeds supported deleveraging
The April 1 separation delivered a $1.920 billion cash dividend from Versigent, which supported $2.054 billion of senior-note repayments in the first half. At June 30, Aptiv reported $761 million cash, $4.6 billion net debt and $3.271 billion total available liquidity.
Ongoing share repurchases
Shareholder returns continued: Aptiv repurchased 5.1 million shares for $325 million in the first half, leaving $1.790 billion under its authorization at June 30; an additional $46 million was repurchased between July 1 and August 3.
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.

Working-capital outflow pressured cash conversion
Operating cash flow from continuing operations fell to $82 million for the first six months from $531 million a year earlier, as a $752 million working-capital outflow more than offset $425 million of continuing-operations income and $355 million of non-cash add-backs. With $278 million of capex, six-month FCF was negative $196 million (calculated).
Intelligent Systems margin and volume pressure
Intelligent Systems sales declined $6 million to $1.501 billion and segment gross margin fell 50 basis points to 18.5%. Its adjusted operating income increased only $5 million to $156 million, with a $24 million operational-performance headwind partly offset by $43 million in other favorable items.
Production volatility, pricing and restructuring burden
Management says productive, raw-material and component inventories were elevated at June 30 and December 31 because of customer production volatility and cancellations. Contractual price reductions net of recoveries reduced quarterly sales by $54 million; the company also expects to incur about $45 million of restructuring cash payments over the next 12 months.
Mexico labor-cost inflation remains a risk
The filing states there were no material changes to risk factors versus the 2025 Form 10-K. Nevertheless, management cites Mexico's 2026 statutory minimum-wage increase of about 13% nationally (5% in the Northern Border Zone), and a potential reduction in the workweek from 48 to 40 hours beginning as early as January 1, 2027.
Separation costs remain a near-term drag
The Electrical Distribution Systems separation produced a $50 million Q2 loss in discontinued operations, including approximately $50 million of bank-related success fees. Aptiv also expects additional Separation expenses during the remainder of 2026.
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 $76 Operating expenses $13 Left as operating profit $11
Percentages of revenue, taken from the filing. Drawn this way because it holds whatever scale the company reports in.
Earnings per share
$1.4
Gross margin
23.7%
Operating margin
11.2%
Segment
Engineered Components revenue: $1.800 billion, up $82 million (+4.8%) year over year; gross margin: 27.6% versus 25.8%.
Segment
Intelligent Systems revenue: $1.501 billion, down $6 million (-0.4%) year over year; gross margin: 18.5% versus 19.0%.
Guidance

What they said about what is next.

The 10-Q does not provide quantitative revenue or EPS guidance. MD&A says management expects available liquidity and operating cash flow to be sufficient for operations, restructuring, capex, debt obligations and separation activities, and expects additional Separation expenses during the remainder of 2026.

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 5, 2026
Aptiv's Q1 2026 10-Q shows a positive trend with revenue increasing by 5% year-over-year to $5.1 billion, surpassing consensus estimates. Diluted EPS doubled to $1.71, reflecting management’s efforts in maintaining a…
10-K · February 6, 2026
Aptiv reports modest revenue growth in 2025 with revenue of approximately $20.4 billion (sum of 2025 quarters) versus $19.71 billion in 2024, offset by one-time and restructuring items tied to a planned spin-off and a…
10-Q · October 30, 2025
Aptiv reported Q3 net sales of $5,212 million, up from $4,854 million a year ago, but recorded an operating loss of $175 million and a goodwill impairment of $648 million, producing a diluted loss per share of $(1.63).…
10-Q · July 31, 2025
Aptiv reported Q2 net sales of $5,208,000,000, up $157,000,000 (+3.1%) versus Q2 2024, and operating income improved to $486,000,000 (+10.2%). Diluted EPS attributable to Aptiv was $1.80 in the quarter versus $3.47 a…

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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