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Optionomics
NEOG · 10-Q filed April 9, 2026

NEOG earnings analysis

What we found in NEOG'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

Neogen reported Q3 revenue of $211.2M (down from $221.0M year‑ago and $225M in the prior quarter), with gross margin compressing to 46.9% and an operating loss of $3.3M. The company generated higher cash (cash & equivalents $159.9M vs $129.0M) and reduced debt (total debt $800.0M vs $902.4M), completed the C&D divestiture (proceeds $121.7M, $76.4M gain) and announced a definitive agreement to sell Genomics for $160.0M. Overall the quarter shows operational pressure on revenue, margin and EPS offset by balance sheet repair and non‑core asset monetizations.

What stood out

The parts that mattered.

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

Divestiture proceeds strengthened liquidity
The Cleaners & Disinfectants sale generated $121.7M in cash at closing and produced a $76.4M gain recognized in the period (Consolidated Statements of Cash Flows / Note 3).
Cash balance increased materially
Cash and cash equivalents rose to $159.9M at February 28, 2026 from $129.0M at May 31, 2025, an increase of $30.9M (Condensed Consolidated Balance Sheets; Statements of Cash Flows).
Debt reduction executed
Total debt decreased to $800.0M from $902.4M at May 31, 2025 and non‑current debt, net was $793.3M versus $874.8M (Long‑Term Debt table; Balance Sheets).
Food Safety segment grew year‑over‑year
Food Safety revenue increased to $156.7M from $152.8M in the prior year quarter (three months ended February 28, 2026 vs 2025), a $3.9M (≈2.6%) increase (Segment table).
Genomics divestiture agreed — potential further proceeds
On March 2, 2026 the company entered a definitive agreement to sell its Genomics business for $160.0M, expected to close by the end of the first half of fiscal 2027 (Note 3, Subsequent Event).
Operating cash flow positive YTD
Net cash provided by operating activities for the nine months ended Feb 28, 2026 was $53.0M versus $41.8M in the prior year period (Condensed Consolidated Statements of Cash Flows).
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.

Revenue decline quarter and year
Total revenues declined to $211.2M in Q3 2026 from $225M in the prior quarter (2026Q2) and from $221.0M in Q3 2025 (Condensed Consolidated Statements of Operations; Quarterly history).
Animal Safety weakness
Animal Safety revenue fell to $54.5M from $68.2M in the prior year quarter, a decrease of $13.7M (≈20.1%), constraining consolidated results (Segment table).
Margin compression
Gross profit decreased to $99.0M (46.9% margin) from $110.3M (49.9% margin) in Q3 2025 — a ~3.0 percentage point compression (Statements of Operations; computed margin).
Operating loss and EPS deterioration
The company reported an operating loss of $3.3M (versus operating income $5.4M year‑ago) and diluted EPS of $(0.08) in Q3 2026 versus $(0.05) in Q3 2025 (Statements of Operations; EPS table).
Restructuring charges and execution risk
Management initiated a ~10% global headcount reduction and has incurred cumulative restructuring charges of $6.7M in fiscal 2026; the plan is expected to be concluded in Q4 FY2026 (Note 7).
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 $53 Operating expenses $49 Left as operating profit $-2
Percentages of revenue, taken from the filing. Drawn this way because it holds whatever scale the company reports in.
Earnings per share
$-0.08
Gross margin
46.9%
Operating margin
-1.6%
Segment
Food Safety: $156.7M revenue (Q3 2026) vs $152.8M (Q3 2025); operating income $16.3M vs $19.3M prior year (Segment table)
Segment
Animal Safety: $54.5M revenue (Q3 2026) vs $68.2M (Q3 2025); operating income $5.7M vs $6.8M prior year (Segment table)
Guidance

What they said about what is next.

The 10‑Q does not provide numeric revenue or EPS guidance. Management discloses that the Genomics business is under agreement to be sold for $160.0M (expected to close by end of first half of fiscal 2027) and that the restructuring (≈10% headcount reduction) is expected to conclude in Q4 FY2026 (Note 3; Note 7).

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 · October 9, 2025
Neogen reported quarterly revenue of $209.189M and GAAP net income of $36.338M (diluted EPS $0.17) for the three months ended August 31, 2025, driven primarily by a $76.39M gain on the July 17, 2025 sale of its Cleaners…
10-K · July 30, 2025
Neogen positions itself as a market-leading provider of food and animal safety products with a growth strategy focused on increasing sales of existing products, new product introductions, international expansion, and…
10-Q · April 9, 2025
Neogen reported quarterly revenue of $220,980,000, down from $228,812,000 in the year-ago quarter, with gross profit of $110,265,000 (49.9% gross margin) and operating income of $5,415,000 (2.45% operating margin). The…
10-Q · April 9, 2024
Neogen reported quarterly revenue of $228,812,000, up $10,557,000 (4.8%) versus $218,255,000 a year ago, with gross profit rising to $116,883,000 (51.1% of revenue). Operating income declined to $12,023,000 from…

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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