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ATRO · AIRCRAFT PARTS & AUXILIARY EQUIPMENT, NEC · 8-K · Item 2.02 · Aug 11, 2026

Record quarter beats revenue expectations; full-year outlook raised sharply

ASTRONICS CORP (ATRO) — AllSight decodes this SEC 8-K in plain English, versus what the market expected.

Revenue cleared the bar by a meaningful margin. Second-quarter sales reached $260.0 million, above the company’s prior $245–$250 million forecast and roughly 4% above a published consensus near $250 million. The beat was broad: Aerospace grew 22.6% year over year, while Test Systems more than doubled, though the latter benefited from an unusually weak prior-year comparison. (Second Quarter Results; Segment Sales and Profit)

MetricQ2 2026Q2 2025Market/company reference
Sales$260.0M$204.7MPrior company outlook: $245M–$250M; published consensus: ~$250M
Diluted EPS$0.75$0.03Published consensus: ~$0.71
Adjusted diluted EPS$0.70$0.31Approximately in line with consensus
Adjusted EBITDA$51.5M$25.4M
Adjusted EBITDA margin19.8%12.4%
Bookings$306.2M$210.4MBook-to-bill: 1.18x
Backlog$780.6M$646.7M at Q3 202582% expected within 12 months
2026 revenue outlook$1.02B–$1.04BPrior: $970M–$1.00BMidpoint raised about 5%

Profitability was stronger than the headline EPS comparison suggests. Adjusted EBITDA margin expanded to 19.8%, a multi-year high, and Aerospace’s adjusted operating margin reached 21.4%. Some of the year-over-year improvement reflects easier comparisons—last year included restructuring charges, legal costs and Test Systems contract-cost revisions—but the filing also points to real operating leverage from higher volume and improved productivity. The $2.0 million tariff refund helped, but does not explain the entire margin expansion. (Financial Highlights; Adjusted EBITDA reconciliation; Adjusted Segment Operating Profit reconciliation)

The most important upside is the raised outlook, not the quarter alone. Management increased 2026 revenue guidance to $1.02–$1.04 billion from the previous $970 million–$1.00 billion range and introduced a $265–$275 million Q3 sales outlook. That move signals that the quarter’s strength is being carried forward rather than treated as a one-off. Record bookings of $306.2 million, a 1.18x book-to-bill ratio and backlog of $780.6 million reinforce the visibility, with the Test Systems backlog now including a $44.7 million U.S. Army radio-test order. (2026 Outlook; Order and Backlog Trend; Test Systems discussion)

Test Systems improved operationally but is not yet a major earnings contributor. The segment moved from a $6.7 million operating loss to only $0.6 million of profit, and its 2.78x book-to-bill ratio is encouraging. However, about $4.1 million of current-quarter revenue carried no margin because materials were procured ahead of production, while fixed-cost under-absorption and unfavorable mix remain issues. The future order book is stronger than current profitability, so the upside depends on successful production ramp-up. (Segment Sales and Profit; Test Systems discussion)

Cash conversion is the main offset to the positive read. Second-quarter operating cash flow was $30.1 million, but year-to-date cash generation was being absorbed by higher receivables and inventories, while 2026 capital spending is planned at $40–$45 million. Debt fell by $24.1 million from year-end, but cash declined to $9.0 million, leaving liquidity dependent on revolver availability. The filing therefore delivers a strong demand and earnings signal, with a still-unfinished cash-flow conversion story. (Cash Flow statement; Balance Sheets; Liquidity discussion)

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