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CAT · CONSTRUCTION MACHINERY & EQUIP · 8-K · Item 8.01 · Aug 4, 2026

Record revenue and a sizable EPS beat, led by broad equipment demand

Beatnew
Adjusted EPS $8.17 vs ~$6.25 consensus
CATERPILLAR INC (CAT) — AllSight decodes this SEC 8-K in plain English, versus what the market expected.

The quarter cleared a relatively modest market bar by a wide margin. Published expectations were roughly $6.25 for adjusted EPS and $19.07 billion of revenue; Caterpillar delivered $8.17 and $20.543 billion, respectively.

MetricQ2 2026Q2 2025Market expectation
Sales and revenues$20.543B (Financial Highlights)$16.569B (Income Statement)~$19.07B
Adjusted EPS$8.17 (Non-GAAP reconciliation)$4.72 (Non-GAAP reconciliation)~$6.25
GAAP diluted EPS$7.77 (Income Statement)$4.62 (Income Statement)
Operating profit margin20.9% (Income Statement)17.3% (Income Statement)
Adjusted operating profit margin21.9% (Non-GAAP reconciliation)17.6% (Non-GAAP reconciliation)

Demand was the main reason the beat was substantial rather than cosmetic. Revenue rose 24%, with $3.1 billion from higher sales volume and $595 million from price realization (Sales and Revenues by Segment). Construction Industries led the acceleration with revenue up 35% and segment profit up 57%, while Power & Energy revenue rose 17% and Resource Industries rose 20% (Segment results — Construction Industries; Segment results — Power & Energy; Segment results — Resource Industries).

The operating leverage was real, but not entirely clean. Consolidated operating profit increased 50% to $4.295 billion and margin expanded to 20.9% (Profit by Segment; Income Statement). However, Resource Industries and Power & Energy both cited higher manufacturing costs, and $202 million of restructuring costs lifted adjusted EPS by $0.40 (Non-GAAP reconciliation). That still leaves the underlying result comfortably above consensus.

The forward signal is demand momentum, not new guidance. Retail sales were up 25% overall, including a 72% increase in Power Generation and 22% growth in global Construction Industries sales (Retail Statistics). The filing does not provide a formal earnings outlook, so the key change is that strong end-user demand, margins and backlog now sit materially above the pre-release expectation rather than merely confirming a record quarter.

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