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PHIN · 10-Q filed April 30, 2026

PHIN earnings analysis

What we found in PHIN'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

PHINIA reported Q1 2026 net sales of $878 million, a 10% increase year-over-year, but EPS of $0.96 fell short of estimates. The Fuel Systems segment grew, while margins showed slight compression, and cash from operations increased significantly. Management's outlook remains cautious amidst macroeconomic challenges, with expectations of improved earnings and continued focus on operational efficiency.

What stood out

The parts that mattered.

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

Strong Revenue Growth
Net sales increased by $82 million, or 10%, year-over-year to $878 million.
Adjusted EPS Shows Improvement
Adjusted net earnings per diluted share rose to $1.29 from $0.94 a year ago.
Improved Operating Cash Flow
Net cash provided by operating activities was $53 million, up from $40 million in the same quarter last year.
Segment Performance Highlights
Fuel Systems segment net sales increased to $549 million, a rise of $59 million from the prior year.
Operational Cost Control
SG&A expenses increased only modestly to $115 million despite higher sales.
Robust Liquidity Position
Cash and cash equivalents were $328 million, contributing to total liquidity of $808 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.

Margin Compression
Gross margin decreased slightly to 21.4% from 21.6% last year, primarily due to increased costs.
High Debt Levels
Interest expense increased to $20 million from $19 million, raising concerns over leverage.
Foreign Currency Exposure
Foreign currency adjustments from fluctuations have potential negative impacts on profitability.
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 $79 Operating expenses $13 Left as operating profit $8
Percentages of revenue, taken from the filing. Drawn this way because it holds whatever scale the company reports in.
Earnings per share
$0.96
Gross margin
21.4%
Operating margin
7.9%
Segment
Fuel Systems: $549M
Segment
Aftermarket: $329M
Guidance

What they said about what is next.

2026 net sales growth estimated between 1% to 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-K · February 12, 2026
PHINIA reported modest top-line improvement with net sales of $3,483 million in 2025 (up from $3,403 million in 2024) while executing a small, targeted acquisition (SEM for $47 million) and a late-2025 reporting shift…
10-Q · October 28, 2025
PHINIA reported a revenue beat with net sales of $908 million for Q3 2025 (up from $839 million a year ago) but profitability deteriorated: operating income fell to $34 million and diluted EPS to $0.33, driven largely…
10-Q · July 24, 2025
PHINIA reported a beat in Q2: net sales of $890M and diluted EPS of $1.14 for the three months ended June 30, 2025, with operating income of $89M (10.0% margin), all improving versus the year-ago quarter. Both…
10-K · February 13, 2025
PHINIA’s 2024 Form 10-K positions the company as a global supplier of fuel systems and aftermarket products, emphasizing R&D investment and an extensive IP portfolio. Net sales were $3,403 million in 2024 (down 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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