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KD · SERVICES-COMPUTER INTEGRATED SYSTEMS DESIGN · 8-K · Item 2.02 · Aug 5, 2026

Profit beat offset by revenue miss and unchanged outlook

Kyndryl Holdings, Inc. (KD) — AllSight decodes this SEC 8-K in plain English, versus what the market expected.

The quarter was mixed against expectations, not a clean upside surprise. Adjusted EPS loss of $0.12 was modestly better than the published consensus loss of about $0.16, but revenue of $3.618 billion missed the roughly $3.643 billion expectation by about $25 million. With annual guidance simply reaffirmed rather than raised, the earnings beat does not materially change the standing full-year picture.

MetricQ1 FY2027 actualQ1 FY2026Expectation / implication
Revenue$3.618B, down 3% constant currency (Segment Results)$3.743B~$3.643B consensus; modest miss
Adjusted EPS$(0.12) (Non-GAAP reconciliation)$0.37~$0.16 loss consensus; modest beat
Adjusted EBITDA$512M; 14.2% margin (Non-GAAP reconciliation)$647M; 17.3% marginMaterial year-over-year margin contraction
Free cash flow$(401)M (Free cash flow reconciliation)$(222)MLarger seasonal cash outflow
Quarterly signings$3.9B (Signings table)$3.2BImproved year over year
FY2027 outlookAdjusted pretax income $600M–$700M; FCF $400M–$500M; constant-currency revenue flat to down 2% (FY2027 Outlook)Reaffirmed, not raised

Underlying profitability weakened sharply even after adjustments. Adjusted EBITDA fell 21% and its margin dropped 310 basis points to 14.2%; adjusted pretax income swung to a $37 million loss from $128 million of income. The $152 million workforce-rebalancing charge explains a substantial portion of the deterioration, but it is included in the company's adjusted pretax measure, so the reported adjusted loss is still the relevant first-quarter starting point for a year targeting $600 million–$700 million of adjusted pretax income. (Non-GAAP reconciliation; Highlights)

Cash flow was worse, though seasonality was already part of the setup. Free cash flow used $401 million, versus a $222 million use a year earlier, as operating cash use widened to $310 million on software payments, lower billings and collections, and working-capital movements. Management had previously flagged the first half—particularly Q1—as cash-intensive, so the outflow itself is less surprising than it looks; nonetheless, it leaves more of the annual $400 million–$500 million free-cash-flow target dependent on the remaining three quarters. (Cash Flow statement; Free cash flow reconciliation)

The growth indicators are real but have not yet repaired consolidated results. Quarterly signings rose to $3.9 billion from $3.2 billion, Consult revenue grew 10%, and hyperscaler-related revenue grew 34%. But total revenue still fell 3% in constant currency, with every geography except the United States declining, while trailing-12-month signings fell to $14.2 billion from $18.3 billion. These initiatives support the longer-term turnaround case, but this filing does not show them yet offsetting pressure in the broader legacy base. (Highlights; Segment Results; Signings table)

Net read: the modest EPS beat keeps the quarter from being decisively negative, but the revenue shortfall, lower margins, and larger cash use outweigh it as evidence of near-term improvement. Reaffirming guidance preserves management's full-year case; without a raise, it is confirmation rather than new upside. (FY2027 Outlook)

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