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SBH · 10-Q filed August 3, 2026

SBH earnings analysis

What we found in SBH'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

Sally Beauty delivered a modest Q3 sales increase of 0.2% to $935.490 million and a stronger profitability outcome, with diluted EPS up $0.11 year over year to $0.55 and operating margin up 80 bps to 9.2%. Sally segment growth and Fuel for Growth-related product-margin benefits offset a 2.4% BSG sales decline, but flat consolidated comparable sales and a $4.734 million FX tailwind temper the top-line result. Cash generation and liquidity improved, although debt remained $815.0 million and investment spending rose sharply over the first nine months.

What stood out

The parts that mattered.

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

EPS and revenue improved sequentially
Q3 net sales increased $2.183 million, or 0.2% year over year, to $935.490 million. This was a sequential improvement from $903 million in fiscal Q2, while diluted EPS rose to $0.55 from $0.44 a year earlier and $0.43 in Q2.
Margins drove double-digit operating growth
Gross margin expanded 90 bps year over year to 52.4%, lifting operating earnings 10.5% to $86.396 million and operating margin 80 bps to 9.2%. Gross-profit improvement reflected higher product margins associated with Fuel for Growth.
Sally segment returned to growth
Sally segment sales increased $11.788 million, or 2.2%, to $538.570 million; comparable sales grew 1.6%. Growth in hair color and digital marketplaces, plus a $4.734 million FX benefit, outweighed net store closures.
Operating cash conversion strengthened
Quarterly operating cash flow increased to $80.9 million from $69.4 million a year ago. For the first nine months, operating cash flow grew to $247.461 million from $153.952 million.
Liquidity remains ample
Liquidity was $655.5 million at June 30, including $173.1 million of cash and cash equivalents and $482.4 million of available ABL borrowing capacity; the company reported no ABL borrowings during the nine months.
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.

BSG demand remains weak
BSG sales declined $9.605 million, or 2.4%, to $396.920 million, with comparable sales down 2.1%. Management attributes the decline principally to hair-care softness, fewer transactions, and fewer units per transaction.
Sales growth depended on currency
Reported consolidated sales growth of $2.183 million included a $4.734 million favorable FX impact, while consolidated comparable sales were flat. This indicates underlying top-line momentum remains limited despite margin gains.
Leverage remains significant
Debt principal outstanding was $815.0 million at June 30, consisting of $600.0 million of 2032 Senior Notes and $215.0 million of Term Loan B, versus $173.1 million in cash and equivalents.
Capital spending increased materially
Cash used in investing activities increased to $84.257 million for the first nine months from $12.940 million a year ago, driven in part by a $25 million increase in capital expenditures for the new headquarters and Sally Ignited store investments.
No formal risk-factor update
The filing states there were no material changes to risk factors from the fiscal 2025 10-K. Nonetheless, the store base declined by 39 locations year over year to 4,386, reflecting continued footprint rationalization.
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 $48 Operating expenses $43 Left as operating profit $9
Percentages of revenue, taken from the filing. Drawn this way because it holds whatever scale the company reports in.
Earnings per share
$0.55
Gross margin
52.4%
Operating margin
9.2%
Segment
Sally net sales: $538.570 million, up 2.2% year over year
Segment
BSG net sales: $396.920 million, down 2.4% year over year
Guidance

What they said about what is next.

The 10-Q does not provide quantitative forward revenue or EPS guidance. Management states that existing cash, expected operating cash flow, and ABL availability are anticipated to be sufficient for working-capital and capital-expenditure requirements over the next 12 months.

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 11, 2026
Sally Beauty Holdings reported Q2 2026 earnings with consolidated net sales of $903 million, slightly exceeding estimates of $901.7 million, and a diluted EPS of $0.43, surpassing expectations of $0.41. The company…
10-Q · August 5, 2025
Sally Beauty reported quarterly net sales of $933,307,000 (down $9,033,000 vs. $942,340,000 in Q3 FY24) while operating earnings rose to $78,173,000 (from $71,770,000) and diluted EPS increased to $0.44 (from $0.36).…
10-Q · August 8, 2024
Sally Beauty reported three-month net sales of $942,340 (three months ended June 30, 2024), up $11,332 versus the prior year but with operating earnings down to $71,770 from $90,125 year-over-year. Gross profit was…
10-Q · May 9, 2024
Sally Beauty reported quarterly net sales of $908,361,000, down $10,351,000 from $918,712,000 a year earlier, with gross profit of $463,072,000 (≈50.96% margin) and operating earnings of $59,574,000 (6.56% margin).…

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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