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TWIN · 10-K filed September 4, 2026

TWIN earnings analysis

What we found in TWIN's 10-K: 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

Twin Disc delivered a strong fiscal 2026 recovery, with revenue up 11.9% to $381.3 million, operating margin improving to 4.7% from 3.3%, and diluted EPS turning positive at $1.86 from $(0.05). Growth was led by manufacturing, Veth, military-related Katsa demand, and marine propulsion, while backlog rose 18.5% to $178.3 million. The outlook is constructive but tempered by tariff-driven margin pressure, declining distribution sales, high international exposure, and increased debt and covenant sensitivity after refinancing.

What stood out

The parts that mattered.

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

Revenue and operating profit accelerated
Fiscal 2026 net sales increased 11.9% to $381.3 million from $340.7 million, while operating income rose to $18.0 million from $11.1 million. Diluted EPS improved to $1.86 from a fiscal 2025 loss of $0.05.
Backlog supports forward demand
The six-month backlog reached $178.3 million at June 30, 2026, up 18.5% from $150.5 million a year earlier, led by continued Veth demand and an additional $2.8 million of Kobelt backlog.
Manufacturing growth was broad-based
Manufacturing was the principal growth engine: consolidated segment sales rose to $284.161 million from $235.646 million, with operating income increasing to $33.911 million from $25.300 million. Veth sales rose 16.4%, Katsa sales rose 30.8%, and Swiss manufacturing sales rose 45.9%.
Core product categories expanded
Marine and propulsion systems revenue increased 13.2% to $227.675 million, while industrial products rose 11.0% to $46.067 million and land-based transmissions rose 11.9% to $89.698 million.
Operating leverage improved
Gross profit increased 9.2% to $102.6 million, and ME&A expense declined to 22.2% of sales from 24.2%. Management attributed approximately $11.0 million of gross-profit improvement to volume, plus $1.9 million to pricing, cost reduction and productivity actions.
Liquidity remains adequate
The company generated $22.9 million of operating cash flow and invested $13.7 million in capital expenditures. It ended the year with $16.0 million of cash and approximately $60.0 million of available borrowing capacity.
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.

Tariffs pressure margins and demand
Tariffs were a material headwind: $1.9 million of tariff costs were invoiced with no margin, diluting fiscal 2026 margin by approximately 50 basis points. Belgian sales fell 7.7%, North American distribution sales fell 32.0%, and the company said tariff-related legal and refund outcomes remained uncertain as of June 30, 2026.
Refinancing increases covenant exposure
The June 30, 2026 refinancing created a $30.0 million term loan due June 2031 and a revolving commitment of up to $60.0 million, with interest margins of 1.50%-3.00%. The facilities are secured by substantially all of the company’s and Kobelt’s personal property and require compliance with funded-debt-to-EBITDA and fixed-charge coverage covenants.
Currency and global exposure remain material
International exposure remains substantial: sales outside the United States represented approximately 72% of fiscal 2026 consolidated net sales, and the company identified euro and other currency movements as a profitability risk. Currency translation had a favorable $17.2 million impact on fiscal 2026 sales, making reported growth sensitive to reversal of that benefit.
Distribution and China demand weakened
Distribution revenue declined 11.6% to $115.720 million at the segment reporting level, with European distribution down 19.0% and Asian distribution down 7.8%. Asia Pacific sales declined 3.1% and represented 19.2% of consolidated sales, primarily because of weaker Chinese energy-related demand.
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 $73 Operating expenses $22 Left as operating profit $5
Percentages of revenue, taken from the filing. Drawn this way because it holds whatever scale the company reports in.
Earnings per share
$1.86
Gross margin
26.9%
Operating margin
4.7%
Segment
Manufacturing: $284.161 million consolidated net sales, up 20.6% year over year; operating income $33.911 million.
Segment
Distribution: $97.109 million consolidated net sales, down 7.6% year over year; operating income $8.611 million.
Segment
Product mix: marine and propulsion systems revenue $227.675 million, land-based transmissions $89.698 million, industrial products $46.067 million, and other products $17.830 million.
Guidance

What they said about what is next.

No quantitative revenue or EPS guidance was provided in the 10-K. Management expects fiscal 2027 capital expenditures of approximately $23 million-$27 million and believes available liquidity will fund foreseeable requirements.

How we read the filing overall

The filing reads better 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 6, 2026
Twin Disc reported a robust Q3 2026, with revenue of $96.7 million, significantly surpassing the consensus estimate of $19.6 million. The diluted EPS came in at $0.23, below the anticipated $0.27, while the gross margin…
10-Q · November 5, 2025
Twin Disc reported first-quarter net sales of $79,996,000, up 9.7% (+$7.1M) versus $72,897,000 a year ago, with gross margin improving to 28.7% and operating income turning positive to $2,235,000 (2.8%). GAAP diluted…
10-K · September 5, 2025
Twin Disc completed two strategic acquisitions (Katsa in May 2024 and Kobelt in February 2025) and reports a growing near-term order book with six‑month unfilled open orders of $150.5 million at June 30, 2025 (up from…
10-Q · May 7, 2025
Twin Disc reported third-quarter net sales of $81.2 million, up 9.5% from $74.2 million a year ago, driven largely by the acquisitions of Katsa (contributed $7.1 million) and Kobelt (contributed $1.2 million). 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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