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GHM · GENERAL INDUSTRIAL MACHINERY & EQUIPMENT · 8-K · Item 2.02 · Aug 6, 2026

Revenue and EPS beat, backlog hit records, but margins weakened

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

The quarter beat the published bar on both revenue and EPS. Reported sales were $71.3 million versus a published consensus near $66 million, while GAAP diluted EPS was $0.33 versus an estimate near $0.27. The adjusted EPS result was stronger at $0.49, although the market’s estimate appears to have been based on GAAP EPS. (Performance Review; Consolidated Statements of Operations; Adjusted Net Income Reconciliation)

MetricQ1 FY27Q1 FY26 / expectation
Net sales$71.3 million$55.5 million prior year; ~ $66 million consensus
GAAP diluted EPS$0.33$0.42 prior year; ~ $0.27 consensus
Adjusted diluted EPS$0.49$0.45 prior year
Adjusted EBITDA$8.8 million$6.8 million prior year
Adjusted EBITDA margin12.3%12.3% prior year
Gross margin25.0%26.5% prior year; 24.5%-25.5% guidance
Orders$95.9 million$125.9 million prior year
Backlog$557.2 million$532.6 million at FY26 year-end

The underlying operating result was better than the headline GAAP decline suggests. Revenue grew 29% and adjusted EBITDA rose 28% to $8.8 million, keeping adjusted EBITDA margin flat at 12.3% despite acquisition, integration, and growth-investment costs. GAAP net income fell 15% and operating margin contracted to 5.8% from 8.9%, reflecting higher SG&A, amortization, and acquisition-related expenses. (Performance Review; Adjusted EBITDA Reconciliation)

Demand stayed constructive, but the order comparison is less impressive than the record-backlog framing. Orders of $95.9 million produced a healthy 1.3x book-to-bill ratio and lifted backlog 15% year over year to a record $557.2 million. However, orders were down 24% from the unusually large prior-year quarter, which included $86.5 million of Virginia-class submarine follow-on awards. The more relevant sequential comparison improved 22% from Q4 FY26, with Space orders particularly strong. (Orders, Backlog, and Book-to-Bill Ratio; Supplemental Information — Orders and Backlog by Market)

The biggest quality concern is cash conversion, not demand. Operating cash flow was negative $12.7 million as receivables and unbilled revenue increased and prior-year bonuses were paid. The $27.0 million cash balance and zero debt are materially stronger, but that improvement came primarily from a $50.0 million stock issuance, including $13.0 million used to repay debt; it was not generated by the quarter’s operations. (Cash Management and Balance Sheet; Consolidated Statements of Cash Flows; Consolidated Balance Sheets)

Guidance was reaffirmed rather than raised, making the beat meaningful but not a reset of the outlook. Full-year sales guidance remains $285 million-$295 million and adjusted EBITDA guidance remains $35 million-$40 million, with gross-margin guidance of 24.5%-25.5%. Management called the quarter in line with its internal expectations, so the external beat improves confidence in execution but does not yet imply higher full-year targets. (Fiscal 2027 Outlook)

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