Press Releases August 13, 2026 08:00 AM

The Elmet Group Co. Reports Second Quarter 2026 Results

The Elmet Group Co. reports strong Q2 2026 results with 35% revenue growth and record backlog amid rising demand in aerospace, defense, and government sectors

By Avery Klein
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The Elmet Group Co. reported its fiscal second quarter 2026 financial results, highlighting a 35.2% revenue increase to $66.4 million, a 430 basis point expansion in gross profit margin, and a record backlog of $132 million, driven by accelerating demand in aerospace, defense, and government markets. The company also completed a successful upsized IPO raising $125.4 million net proceeds. Adjusted EBITDA rose 57.9%, and management expects continued demand growth supported by megatrends and increased defense spending.

The Elmet Group Co. Reports Second Quarter 2026 Results
ELMT
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Key Points

  • Revenue increased 35.2% year-over-year to $66.4 million, driven by rising demand and commodity price effects.
  • Gross profit margin expanded by 430 basis points to 25.0%, contributing to a 57.9% increase in adjusted EBITDA to $8.9 million for the quarter.
  • Backlog grew nearly 55% year-over-year to a record $132 million, indicating strong future revenue visibility.
  • Sector impact includes aerospace, defense, government contracting, and industrial materials markets benefiting from increased production and defense budgets.

Continued demand acceleration in Aerospace, Defense & Government markets

Revenue increased over 35%, with over 430 basis points of gross profit margin expansion driving adjusted EBITDA increase of 57.9%

Backlog increased by nearly 55% to record level of $132 million

PORTLAND, Maine, Aug. 13, 2026 (GLOBE NEWSWIRE) -- The Elmet Group Co. (“Elmet,” the “Company,” “we,” or “our”) (NASDAQ:ELMT), a U.S.-based provider of precision-engineered components and advanced high-power systems, today reported financial results for its fiscal second quarter ended July 3, 2026.

Second Quarter Fiscal Year 2026 Highlights

  • Successfully completed upsized initial public offering, raising net proceeds of $125.4 million.
  • Revenue increased 35.2% to approximately $66.4 million compared to approximately $49.1 million in Q2 2025.
  • Approximately 55% of the revenue growth is attributed to net demand increase with the balance associated with tungsten and molybdenum raw material pricing impacts.
  • Gross profit margin improved 430 basis points to 25.0% of revenue compared to 20.7% of revenue in Q2 2025.
  • Net income (loss) for Q2 2026 was approximately $(4.5) million, or $(0.16) per share, compared to approximately $1.2 million, or $0.06 per share, in Q2 2025. Adjusted net income for Q2 2026 was approximately $5.2 million, or $0.18 per share, compared to approximately $2.8 million, or $0.14 per share, in Q2 2025.
  • Adjusted EBITDA increased to approximately $8.9 million, or 13.3% of revenue, compared to approximately $5.6 million, or 11.4% of revenue, in Q2 2025.
  • Open order backlog increased to approximately $131.5 million, up from approximately $113.3 million at the end of Q1 2026 and approximately $84.6 million at the end of Q2 2025.

Trailing Twelve Months (“TTM”) Highlights

  • Revenue increased 8.2% to approximately $228.5 million compared to 2026 first quarter TTM results of approximately $211.2 million.
  • Gross profit margin improved 130 basis points to 22.2% of revenue compared to 2026 first quarter TTM of 20.9%.
  • Net income decreased to approximately $(1.7) million, or $(0.08) per share, compared to approximately $4.0 million, or $0.20 per share, for 2026 first quarter TTM. Adjusted net income (loss) increased to approximately $18.6 million, or $0.84 per share, compared to approximately $16.2 million, or $0.81 per share, for the 2026 first quarter TTM.
  • Adjusted EBITDA increased approximately $3.2 million to $31.8 million, or 13.9% of revenue, compared to approximately $28.6 million, or 13.5% of revenue, for 2026 first quarter TTM.

Management Commentary
“In the second quarter we built on our existing momentum and delivered strong results, highlighted by an acceleration in revenue growth and profitability along with a record backlog,” said Company CEO Peter V. Anania. “Our performance was driven by a combination of strong operational execution, skillful navigation of a dynamic metals pricing market, and ongoing returns from our strategic focus on servicing the broader aerospace, defense & government landscape, all of which we expect to drive continued demand through the balance of the year.”

“Looking ahead, we remain well-positioned to effectively meet this demand as we expand our role as a trusted supplier across mission-critical systems. Longer term, we believe the operating environment remains highly favorable to Elmet, supported by our strategic position at the nexus of several megatrends that are in the early stages of an investment supercycle.”

Conference Call
The Elmet Group Co. management will host a conference call today, Thursday, August 13, 2026, at 9:00 a.m. Eastern time (6:00 a.m. Pacific time) to discuss these results, followed by a question-and-answer period.

Toll-Free Number: 877-869-3847
International Number: +1 201-689-8261
Webcast: Register and Join

Please call the conference telephone number 5-10 minutes prior to the start time. An operator will register your name and organization. If you have any difficulty connecting with the conference call, please contact Gateway Group at 949-574-3860.

The conference call will be broadcast simultaneously and available for webcast replay here.

About The Elmet Group
The Elmet Group is a U.S.-based provider of precision-engineered components and advanced high-energy systems for the Aerospace, Defense and Government, Industrial, Medical, Semiconductor and Electronics, and Energy industries. The Company operates through two segments, Critical Materials Components (CMC) and Engineered Microwave Products (EMP), leveraging materials science and precision engineering expertise to deliver high-performance solutions. The Elmet Group is dedicated to strengthening domestic manufacturing capabilities to support the U.S. and its allies’ needs in both critical materials and advanced high-power microwave systems.

Reorganization and Presentation of Financial Results
On January 2, 2026, the Company effected a reorganization (the “Reorganization”) whereby Anania & Associates and its noncontrolling interest holders contributed their ownership interests in Anania & Associates and its consolidated subsidiaries in exchange for shares of common stock in the Company. The Reorganization was a reorganization of entities under common control as Anania & Associates and the Company were controlled by the Company’s Chief Executive Officer (“CEO”) before and after the Reorganization. As a result, the Reorganization was accounted for in a manner similar to a pooling of interests with the assets and liabilities of Anania & Associates and its consolidated subsidiaries being carried over at their historical amounts. The historical consolidated financial statements of Anania & Associates were retrospectively recast to reflect the results as if the Company owned Anania & Associates and its consolidated subsidiaries as of January 1, 2025. In connection with the Reorganization, Anania & Associates Investment Company LLC, an immaterial subsidiary of Anania & Associates, was no longer controlled by the Company and was deconsolidated on January 2, 2026. The deconsolidation was recognized as a spinoff and the impact of $0.5 million was recognized within equity. In connection with the Reorganization, the Company’s tax status changed from an S-corporation to a C-corporation.

Non-GAAP Financial Measures
In evaluating its business, the Company uses or may use certain non-GAAP measures as supplemental measures to review and assess its operating and financial performance. These measures are commonly used in the manufacturing industry to provide stockholders and potential investors with additional information that excludes unusual or non-recurring items as well as non-cash items that are unrelated to or may not be indicative of the Company’s ongoing operating results. These measures may not be comparable to similar measures presented by other companies and should not be viewed as a substitute for measures reported under U.S. GAAP. These non-GAAP financial measures have limitations as analytical tools when assessing the Company’s operating and financial performances, and investors should not consider them in isolation, or as a substitute for any consolidated statement of operations data prepared in accordance with U.S. GAAP. The reconciliations to EBITDA, Adjusted EBITDA, Adjusted Net Income, and Adjusted Earnings Per Share from relevant GAAP metrics are included at the end of this press release. Backlog as reported is confirmed orders from customers for which revenue has not been recognized.

Forward Looking Statements
The information in this press release includes forward-looking statements within the meaning of the federal securities laws, including the Private Securities Litigation Reform Act of 1995. These statements generally relate to future events or our future financial or operating performance and include statements regarding Elmet’s intended use of proceeds from the IPO, Elmet’s ability to: (i) effectively meet demand for its products, (ii) benefit from defense spending levels in the United States and other countries in which it does business, (iii) successfully pursue its ongoing supply chain realignment, (iv) expand its role as a supplier across its end markets, (v) successfully make opportunistic investments, if any, that will support its competitive positioning, (vi) effectively use the net proceeds received from its IPO to its benefit in the manner currently contemplated, in a different manner, or at all, and (vii) successfully navigate turbulent raw materials markets. When used in this press release, words such as “expect,” “project,” “estimate,” “believe,” “anticipate,” “intend,” “plan,” “seek,” “forecast,” “target,” “predict,” “may,” “should,” “would,” “could,” and “will,” the negative of these terms and similar expressions are intended to identify forward-looking statements, although not all forward-looking statements contain such identifying words. Forward-looking statements are based on management’s current expectations and assumptions, and are subject to inherent uncertainties, risks and changes in circumstances that are difficult to predict. As a result, actual results could differ materially from those indicated in these forward-looking statements. When considering these forward-looking statements, you should keep in mind the risk factors and other cautionary statements in Elmet’s Registration Statement on Form S-1, as amended (File No. 333-294725) and subsequent filings Elmet makes with the Securities and Exchange Commission. Elmet undertakes no obligation and does not intend to update these forward-looking statements to reflect events or circumstances occurring after this press release. You are cautioned not to place undue reliance on these forward-looking statements, which speak only as of the date of this press release.

Company Contact
Chris Chandler
[email protected]

Investor Contact
Tom Colton and Greg Bradbury
Gateway Group, Inc.
[email protected]
949-574-3860

-Financial tables to follow-


THE ELMET GROUP CO.
CONSOLIDATED BALANCE SHEETS
(UNAUDITED)
(in thousands, except share data)     July 3,
2026 December 31,
2025Assets   Current Assets:   Cash$66,122  $1,759Marketable securities 4,923   202Accounts receivable, net 34,483   28,904Government grant receivables 232   1,690Related party receivables 58   426Unbilled revenue 564   2,621Inventories, net 102,401   69,697Income tax receivable 3,766   —Prepaid expenses and other current assets 5,548   4,774Total current assets 218,097   110,073Property, plant and equipment, net 42,457   42,342Operating lease right-of-use assets 11,777   10,586Intangible assets, net 6,558   7,184Goodwill 4,527   4,583Deferred tax assets, net 88   —Other assets 724   878Total assets$284,228  $175,646    Liabilities and Stockholders’ Equity   Current Liabilities:   Accounts payable$27,390  $16,165Accrued expenses and other current liabilities 17,417   13,659Related party payables 190   —Operating lease liabilities, current portion 956   875Current portion of long-term debt – related party —   2,319Current portion of long-term debt 2,370   7,755Deferred government grants 2,358   4,672Deferred revenue 21,416   14,853Total current liabilities 72,097   60,298Operating lease liabilities, net of current portion 11,407   10,247Long-term debt, net of current portion 8,108   28,455Long-term debt, net of current portion – related party —   15,000Deferred tax liabilities, net 4,075   —Other liabilities 998   1,189Total liabilities 96,685   115,189    Commitments and Contingencies       Stockholders’ Equity:   Preferred Stock - $0.001 par value; 20,000,000 authorized as of July 3,2026 and December 31, 2025. No shares issued and outstanding as of July 3, 2026 and December 31, 2025 —   —Class A Common Stock – $0.001 par value; 0 and 500,000,000 shares authorized, as of July 3, 2026 and December 31, 2025, respectively, 0 and 20,122,721 shares issued and outstanding as of July 3, 2026 and December 31, 2025, respectively —   20Class B Common Stock – $0.001 par value; 0 and 40,000,000 shares authorized as of July 3, 2026 and December 31, 2025, respectively, 0 and 466 shares issued and outstanding as of July 3, 2026 and December 31, 2025, respectively —   —Common Stock - $0.001 par value; 540,000,000 and 0 shares authorized as of July 3, 2026 and December 31, 2025, respectively, 30,459,498 and 0 shares issued and outstanding as of July 3, 2026 and December 31, 2025, respectively 30   —Additional paid-in capital 147,058   15,366Retained earnings 40,507   44,791Accumulated other comprehensive (loss) income (52)  280Total stockholders’ equity 187,543   60,457Total liabilities and stockholders’ equity$284,228  $175,646

The accompanying notes are integral to the unaudited consolidated financial statements.


THE ELMET GROUP CO.
CONSOLIDATED STATEMENTS OF OPERATIONS
(UNAUDITED)
(in thousands, except share and per share data)     Three Months Ended Six Months Ended July 3,
2026 June 30,
2025 July 3,
2026 June 30,
2025Revenue$66,401  $49,130  $122,408  $95,517 Cost of goods sold 49,791   38,983   93,950   76,759 Gross profit 16,610   10,147   28,458   18,758 Operating expenses:       General and administrative 17,780   4,016   24,848   7,275 Research and development 4,321   1,009   5,171   1,820 Sales and marketing 2,137   1,876   4,204   3,559 Total operating expenses 24,238   6,901   34,223   12,654 Operating (loss) income (7,628)  3,246   (5,765)  6,104 Other expense (income), net:       Interest expense 127   793   740   1,303 Interest expense - related party 233   377   860   793 Change in fair value of derivative asset 881   —   (2,214)  — (Gain) loss on remeasurement of fair value of marketable securities (445)  23   (1,081)  23 Other (income) expense, net (186)  (77)  (204)  2 Total other expense (income), net 610   1,116   (1,899)  2,121 (Loss) income from continuing operations before taxes (8,238)  2,130   (3,866)  3,983 Income tax (benefit) provision (3,750)  —   960   — (Loss) income from continuing operations (4,488)  2,130   (4,826)  3,983 Loss from discontinued operations$—  $(890) $—  $(1,546)Net (loss) income$(4,488) $1,240  $(4,826) $2,437         Net (loss) income per share:       Basic$(0.16) $0.06  $(0.20) $0.12 Diluted$        (0.16) (0.157) $0.06  $(0.20) $0.12 Weighted average shares outstanding       Basic 28,414,861   20,123,187   24,223,725   20,123,187 Diluted 28,414,861   20,268,282   24,223,725   20,196,135 

The accompanying notes are integral to the unaudited consolidated financial statements.


THE ELMET GROUP CO.
CONSOLIDATED STATEMENTS OF CASH FLOWS
(UNAUDITED)
(in thousands)   Six Months Ended July 3,
2026 June 30,
2025Cash flows from operating activities:   Net (loss) income$        (4,826) $        2,437 Loss from discontinued operations —   (1,546)(Loss) income from continuing operations (4,826)  3,983 Adjustments to reconcile (loss) income from continuing operations to net cash provided by operating activities:   Deferred income taxes 3,987   — Change in fair value of derivative asset (2,214)  — Depreciation and amortization 3,779   3,215 Stock-based compensation 10,735   383 Noncash operating lease expense 469   440 Noncash interest expense 17   14 Provision for excess and obsolete inventories 33   (1)Change in fair value of interest rate collars (56)  51 Unrealized (gain) loss on marketable securities (1,081)  23 Change in operating assets and liabilities:   Accounts receivable (5,588)  7,607 Unbilled revenue 2,057   (4,059)Inventories (32,763)  (10,780)Related party receivables 291   — Income tax receivable (3,766)  — Prepaid expenses and other current assets (2,378)  (527)Other assets 134   5 Accounts payable 12,250   885 Accrued expenses and other current liabilities 5,004   4,181 Operating lease liabilities (418)  (381)Related party payables 190   — Deferred revenue 6,570   3,975 Other liabilities 2   10 Net cash (used in) provided by operating activities from continuing operations (7,572)  9,024 Net cash used in operating activities from discontinued operations —   (2,742)Net cash (used in) provided by operating activities (7,572)  6,282     Cash flows from investing activities:   Purchase of shares upon exercise of call option (1,426)  — Purchases of property, plant and equipment, net of grant proceeds (see Note 7 – Government Grants) (3,141)  (4,602)Net cash used in investing activities from continuing operations (4,567)  (4,602)Net cash used in investing activities from discontinued operations —   (110)Net cash used in investing activities (4,567)  (4,712)    Cash flows from financing activities:   Proceeds from initial public offering, net of underwriting discount and offering costs 125,363   — Payments of principal on revolving credit facility (99,882)  (326)Proceeds from revolving credit facility 76,441   6,522 Payments of principal on long-term debt (1,783)  (4,231)Payments of principal on long-term debt – related party (17,294)  — Cash distributions paid to stockholders —   (6,833)Payments of deferred consideration (73)  — Payments of contingent consideration (49)  — Employee taxes paid on shares withheld for tax-withholding purposes (4,371)  — Net payments of principal on revolving credit facility – related party (1,771)  (1,559)Repurchase of Class B Common Stock (25)  — Payments of principal on finance leases (16)  (25)Net cash provided by (used in) financing activities from continuing operations 76,540   (6,452)Net cash provided by financing activities from discontinued operations —   103 Net cash provided by (used in) financing activities 76,540   (6,349)Effects of exchange rate changes on cash (38)  42 Net increase (decrease) in cash$        64,363  $        (4,737)Cash at beginning of period 1,759   6,532 Cash at end of period$        66,122  $        1,795     Reconciliation of cash at beginning of period:   Cash at beginning of period – continuing operations$        1,759  $        3,608 Cash at beginning of period – discontinued operations —   2,924 Cash at beginning of period$        1,759  $        6,532     Reconciliation of cash at end of period:   Cash at end of period – continuing operations$        66,122  $        1,620 Cash at end of period – discontinued operations —   175 Cash at end of period$        66,122  $        1,795     Supplemental non-cash investing and financing activities:   Purchases of property, plant and equipment included in accounts payable and accrued expenses$             684  $        280 Noncash activity related to government grants$1,273  $— Right-of-use assets obtained in exchange for new operating lease liabilities$        1,660  $         —     Supplemental disclosure of cash flow information:   Cash paid for interest$        1,674  $        1,834 Cash paid for income taxes$         700  $               —     

The accompanying notes are integral to the unaudited consolidated financial statements.

Non-GAAP Financial Measures:

The following tables display certain non-GAAP financial measures we believe are helpful in assessing our performance and interpreting our financial results. We believe these non-GAAP financial measures are important supplemental measures because they exclude unusual or non-recurring items as well as non-cash items that are unrelated to or may not be indicative of our ongoing operating results. Further, when read in conjunction with our GAAP results, these non-GAAP financial measures provide a baseline for analyzing trends in our underlying businesses and can be used by management as a tool to help make financial, operational and planning decisions. We may use non-GAAP financial metrics in certain management compensation plans, debt covenants, internal budgetary decision making and other resource allocation decisions. Finally, these measures are often used by analysts and other interested parties to evaluate companies in our industry by providing more comparable measures that are less affected by factors such as capital structure.

Adjusted EBITDA

Adjusted EBITDA is a non-GAAP measurement. We define Adjusted EBITDA as our net income plus interest expense, income taxes, depreciation and amortization, and, as applicable for each period, stock-based compensation expense and non-cash gains and losses on the sale of assets. Adjusted EBITDA also excludes certain non-recurring costs such as the costs associated with the IPO, certain acquisition and transaction costs, severance and restructuring costs, and other non-recurring costs.


THE ELMET GROUP CO.
ADJUSTED EBITDA FROM CONTINUING OPERATIONS
(NON- GAAP, UNAUDITED)
(in thousands)            Quarters Ended         June 30,
2025  July 3,
2026  TTM
April 3,

2026  TTM
July 3,
2026 Revenue $49,130  $66,401   $211,256  $228,527  Gross profit  10,147   16,610    44,257   50,719  Gross profit margin %  20.7%  25.0 %  20.9%  22.2 %Operating expenses  6,901   24,238    33,178   50,508  Net income (loss) from continuing operations  2,130   (4,488)   5,749   (870) Net income (loss) from continuing operations %  4.3%  (6.8)%  2.7%  (0.4)%                 Adjustments to income (loss) from continuing operations:                Income tax (benefit) provision      (3,750)   4,665   915  Interest expense(1)  1,170   360    4,724   3,910  Depreciation and amortization  1,611   1,856    6,367   6,608  Acquisition and transaction costs(2)  89   —    403   314  Stock-based compensation(3)  383   14,153    2,096   15,866  Corporate costs associated with the offering(4)  228   608    3,368   3,748  Other(5)  —   119    1,179   1,298  Adjusted EBITDA(6) $5,611  $8,858   $28,551  $31,789  Adjusted EBITDA Margin  11.4%  13.3 %  13.5%  13.9 %


(1)
Interest expense includes both third-party interest expense and related party interest expense.(2)The adjustment for acquisition and transaction costs is to remove charges incurred in connection with any transaction, including mergers, acquisitions, refinancing, amendment or modification to indebtedness, and dispositions, in each case, regardless of whether consummated.(3)Stock-based compensation includes expenses associated with restricted stock grants made in support of our initial public offering and the Reorganization. In the three months ended July 3, 2026 the company expensed $14.2 million of which $4.1 million was settled in cash in association with stock appreciation rights.(4)Corporate costs associated with the initial public offering include third-party expenses related to enhancing our accounting controls and procedures, incremental audit costs, recruitment of executive team and legal expenses.(5)Others includes non-recurring costs associated with a utility failure at our CMC facility in Euclid, Ohio, and other restructuring costs.(6)Adjusted EBITDA excludes the financial impact of discontinued operations. On October 1, 2025 A&A distributed its shares in Polymer Laboratories, LLC to the individual shareholders, which is unrelated to A&A continuing operations and The Elmet Group Co.  


Adjusted Net Income and Adjusted Net Income Per Share

Adjusted Net Income and Adjusted Net Income Per Share are non-GAAP measurements. We define adjusted net income as net income less stock-based compensation and one-time non-recurring costs such as tax impacts of the Reorganization, discontinued operations, the costs associated with the IPO, certain acquisition and transaction costs, severance and restructuring costs, and other non-recurring costs and the income tax effect of such adjustments, as applicable.

THE ELMET GROUP CO.
RECONCILIATION OF ADJUSTED NET INCOME AND ADJUSTED EARNINGS PER SHARE
(NON-GAAP, UNAUDITED)
(in thousands)            Quarters Ended
         June 30,
2025  July 3,
2026  TTM
April 3,

2026   TTM
July 3,
2026Numerator:          Net income (loss)$1,240  $(4,488)  $4,007   $(1,720)Loss from discontinued operations 890   —    1,742    850 One time tax expense associated with the Reorganization(1) —   —    3,791    3,791 Corporate costs associated with the IPO(2) 228   608    3,368    3,748 Stock-based compensation(3) 383   14,153    2,096    15,866 Acquisition and transaction costs(4) 89   —    373    284 Other(5) —   119    1,209    1,328 Tax effect of adjustments(6) —   (5,212)   (344)   (5,556)Adjusted net income$2,830  $5,180   $16,242   $18,591                Denominator:              Weighted average shares outstanding – basic 20,123   28,415    20,123    22,174 Weighted average shares outstanding – diluted(7) 20,268   28,983    20,343    22,495                Adjusted net income per share:              Basic$0.14  $0.18   $0.81   $0.84 Diluted(7)$0.14  $0.18   $0.80   $0.83                Unadjusted net income (loss) per share:              Basic$0.06  $(0.16)  $0.20   $(0.08)Diluted(7)$0.06  $(0.16)  $0.20   $(0.08)


(1)
Reflects the impact of the deferred tax adjustment of $3.5 million, which was recognized in the period of Reorganization and does not reflect ongoing income tax expense, and other discrete tax impacts of $0.3 million related to the Reorganization.(2)Corporate costs associated with the initial public offering include third-party expenses related to enhancing our accounting controls and procedures, incremental audit costs, recruitment of executive team and legal expenses.(3)Stock-based compensation includes expenses associated with restricted stock grants made in support of our initial public offering and the Reorganization. In the three months ended July 3, 2026, the Company expensed $14.2 million of which $4.1 million was settled in cash in association with stock appreciation rights(4)The adjustment for acquisition and transaction costs is to remove charges incurred in connection with any transaction, including mergers, acquisitions, refinancing, amendment or modification to indebtedness, and dispositions, in each case, regardless of whether consummated.(5)Other includes restructuring and severance costs associated with a reorganization at our CMC division and non-recurring costs associated with a utility failure at our CMC facility in Euclid, Ohio and other restructuring costs.(6)Income tax effects associated with non-GAAP adjustments were calculated based on the specific tax treatment applicable to each adjustment and reflect the estimated current and deferred income tax consequences of the excluded items. The Company's effective GAAP tax rate for the quarter was (45.6)%, while the effective tax rate applied to non-GAAP results was 35.0%. The difference between the GAAP and non-GAAP tax rates primarily reflects the impact of tax effects associated with the Reorganization impacts, share-based compensation arrangements, executive compensation limitations, discrete tax items recognized during the period, and other tax-related adjustments that are not directly proportional to the underlying pretax non-GAAP adjustments. Accordingly, the tax effect of non-GAAP adjustments differs from the amount that would be determined by applying the Company's GAAP effective tax rate or statutory tax rate to the related pretax adjustments. There is no tax impact prior to the quarter ended April 3, 2026, as we were treated as an S-corporation for tax purposes prior to the Reorganization.(7)The potential impact on weighted average common stock outstanding (diluted) related to our restricted stock was evaluated under the treasury stock method based on the weighted average unrecognized compensation costs for each period and the estimated fair value of our common stock for each period.



Risks

  • Dependence on tungsten and molybdenum raw material pricing introduces volatility impacting margins and cost structures.
  • Potential fluctuations in U.S. and international defense spending levels could affect demand for the company's products.
  • Challenges in supply chain realignment and raw materials markets could impact operational efficiency and delivery.

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