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LNZA · 10-Q filed August 14, 2026

LNZA earnings analysis

What we found in LNZA'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

LanzaTech’s Q2 revenue was $9 million, down 25% sequentially from $12 million and flat year over year, while the operating margin deteriorated to negative 354.9% and free cash flow was negative $22 million. Reported diluted EPS of $15.81 was a major improvement from $(1.77) in Q1, but the result was primarily driven by a $208.1 million non-cash SGLT gain rather than operating performance. The company reintroduced full-year 2026 revenue guidance of $50 million-$55 million, but persistent material weaknesses, severe cash burn and concentrated exposure to SGLT support a bearish assessment.

What stood out

The parts that mattered.

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

Revenue declined sequentially
Q2 revenue was $9 million, unchanged from $9 million in Q2 2025 but down from $12 million in Q1 2026, a sequential decline of $3 million or 25%.
Gross margin remained stable
Gross margin was 31.4%, essentially unchanged from 31.4% in Q2 2025 and up from 31.2% in Q1 2026 by 0.2 percentage points.
EPS swung sharply positive
Diluted EPS was $15.81 versus $(0.15) in Q2 2025 and $(1.77) in Q1 2026, an improvement of $15.96 year over year and $17.58 sequentially.
Operating costs were reduced
Operating expenses declined 67% year over year, and the Adjusted EBITDA loss narrowed to $(7.6) million, according to the company’s earnings disclosure.
Non-cash gain drove earnings
The company reported a $208.1 million non-cash SGLT gain, which was the primary driver of the reported net income and the $15.81 diluted EPS.
Quantitative outlook was reintroduced
Management reintroduced full-year 2026 revenue guidance of $50 million-$55 million and Q3 revenue guidance of $8 million-$11 million.
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.

Severe operating losses and cash burn
Operating performance remained weak: the operating margin was negative 354.9% in Q2 2026, compared with negative 81.6% in Q1 2026, while free cash flow was negative $22 million.
Concentrated SGLT valuation exposure
SGLT represented 68.2% of total assets at June 30, 2026, with a fair value of $223.1 million. The company holds 33,520,231 SGLT H Shares, or approximately 8.38% of SGLT’s issued share capital, exposing results and liquidity to share-price volatility.
SGLT shares are temporarily illiquid
The company’s pre-IPO SGLT shares are subject to a one-year transfer restriction following the June 3, 2026 listing, limiting its ability to monetize the $223.1 million investment or address liquidity needs during the restriction period.
Material control weaknesses persist
Material weaknesses related to complex transactions and estimates and revenue recognition remained present as of June 30, 2026; management concluded disclosure controls were not effective as of that date.
Control remediation remains uncertain
The company stated that remediation will require enhanced controls to operate effectively for a sufficient period, and that there can be no assurance the remediation will be completed successfully or on a timely basis.
Guidance still implies ongoing losses
Full-year 2026 guidance implies Adjusted EBITDA of $(22) million-$(26) million on revenue of $50 million-$55 million, indicating continued expected losses despite the $7.6 million Q2 Adjusted EBITDA loss narrowing.
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 $69 Operating expenses $386 Left as operating profit $-355
Percentages of revenue, taken from the filing. Drawn this way because it holds whatever scale the company reports in.
Earnings per share
$15.81
Gross margin
31.4%
Operating margin
-354.9%
Guidance

What they said about what is next.

The company reintroduced quantitative Q3 and full-year 2026 outlook in its August 14, 2026 disclosures: Q3 revenue of $8 million-$11 million, operating expenses of $13 million-$17 million and Adjusted EBITDA of $(9) million-$(13) million; full-year revenue of $50 million-$55 million, operating expenses of $51 million-$55 million and Adjusted EBITDA of $(22) million-$(26) million. No EPS guidance was provided.

How we read the filing overall

The filing reads worse than 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
LanzaTech reported Q4 2026 results with total revenue rising to $12.02 million, a 27% increase from $9.48 million in the prior year. The company achieved a significant EPS surprise, reporting a loss of $0.04 compared to…
10-K · March 31, 2026
LanzaTech describes a commercialization strategy focused on licensing and co-development of its gas fermentation platform, with deployments at six commercial plants and 139+ million gallons produced to date.…
10-Q · November 19, 2025
LanzaTech reported Q3 2025 revenue of $9.279M (three months ended Sept. 30, 2025) versus $9.943M a year earlier, a decline of $0.664M, while gross margin improved to ~25.5% and operating loss narrowed to $(15.657)M. The…
10-Q · November 8, 2024
LanzaTech reported Q3 revenue of $9,943,000, down sharply from $19,605,000 in the year-ago quarter, and delivered a GAAP loss per share of $(0.29). Operating loss widened to $(32,957,000) (operating margin -331.5%) and…

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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