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EYE · 10-Q filed August 13, 2026

EYE earnings analysis

What we found in EYE'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

National Vision reported second-quarter revenue of $498.8 million, narrowly above consensus, while GAAP diluted EPS of $0.15 missed the $0.16 estimate; adjusted diluted EPS was $0.25. Profitability improved on an adjusted basis, but the filing excerpt does not provide current gross margin, operating margin, free cash flow, segment results, or quantitative guidance. Liquidity and interest-rate risk remain relevant, with $131.0 million of variable-rate debt exposure and an estimated $1.3 million annual interest-cost sensitivity to a 1.0% rate increase.

What stood out

The parts that mattered.

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

Revenue edged above consensus
Second-quarter revenue was $498.8 million, approximately $1.1 million above the $497.7 million consensus estimate, while adjusted diluted EPS was $0.25 versus $0.16 estimated.
Adjusted profitability improved
Adjusted operating income increased to $31.6 million, and adjusted diluted EPS reached $0.25, indicating materially improved profitability versus the prior-year quarter’s diluted EPS of $0.11.
Interest-rate exposure partially hedged
The company entered into a $100.0 million interest-rate swap, reducing debt exposed to variable rates to $131.0 million as of July 4, 2026.
Share repurchases continued
The company repurchased 1.163 million shares at an average price of $17.21 during the quarter, leaving $29.977 million available under the $50.0 million authorization.
No control deficiencies reported
Management concluded that disclosure controls were effective as of July 4, 2026, and reported no changes in internal control that materially affected, or were reasonably likely to materially affect, reporting controls.
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.

GAAP earnings missed estimates
GAAP diluted EPS was $0.15, below the $0.16 consensus estimate, despite adjusted diluted EPS of $0.25; the difference reflects the impact of items excluded from adjusted results.
Variable-rate debt remains material
As of July 4, 2026, $131.0 million of debt remained subject to variable rates. A 1.0% increase in market rates would raise annual interest expense by approximately $1.3 million.
No material risk-factor updates
The 10-Q states that there were no material changes to the risk factors in the 2025 Form 10-K, so the filing does not identify new or updated company-specific risk factors.
The numbers

What they reported.

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

Earnings per share
$0.15
Guidance

What they said about what is next.

The provided 10-Q excerpt does not include quantitative revenue or EPS guidance. Prior outlook information was disclosed in the August 12, 2026 earnings release rather than this filing.

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
National Vision Holdings, Inc. achieved Q1 2026 results with total revenue of $543.9 million, marking a 6.6% growth year-over-year despite missing the consensus estimate by 0.14%. Earnings per share were reported at…
10-K · March 4, 2026
National Vision Holdings, Inc. reported a robust FY2025 with a significant increase in revenue and net income, driven largely by improvements in comparable store sales growth and effective cost management strategies.…
10-Q · November 6, 2025
National Vision Holdings, Inc. reported a strong Q3 2025 performance, recording $487.33 million in revenue, which surpassed estimates by 2.88%. The company achieved an EPS of $0.13, exceeding expectations of $0.10. This…
10-Q · August 7, 2025
In its Q2 2025 10-Q filing, National Vision Holdings, Inc. reported a revenue increase of 7.7% year-over-year, totaling $486.4 million, alongside a significant EPS of $0.18, exceeding consensus estimates. The gross…

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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