ACAHIGH SIGNALFINANCIAL10-K

Net income more than doubled (+122%) while operating cash flow declined 32%, indicating potential earnings quality concerns despite strong revenue growth.

The dramatic disconnect between soaring profits and declining cash generation suggests earnings may be driven by non-cash items or working capital changes rather than underlying business strength. The announced divestiture of the inland barge business and removal of specific revenue comparisons indicate potential portfolio rationalization, which could impact future growth trajectories.

Comparing 2026-02-27 vs 2025-02-28View on EDGAR →
FINANCIAL ANALYSIS

Revenue grew a solid 12% to $2.9B with gross profit expanding 26% and operating income surging 73%, culminating in net income more than doubling to $208M. However, operating cash flow dropped sharply by 32% to $341M despite the strong earnings performance, while working capital components (receivables up 19%, inventory up 18%) grew faster than sales, suggesting potential collection or inventory management issues. This earnings-versus-cash flow divergence raises questions about the sustainability and quality of the reported profit improvements.

FINANCIAL STATEMENT CHANGES
Net Income
P&L
+122.4%
$93.7M$208.4M

Net income grew 122.4% — bottom-line growth signals improving overall business health.

Operating Income
P&L
+73%
$197.6M$341.9M

Operating leverage kicking in — revenue growth outpacing cost growth, a hallmark of scaling businesses.

Operating Cash Flow
Cash Flow
-32.1%
$502.0M$341.1M

Operating cash flow fell 32.1% — earnings quality concerns; investigate working capital changes and non-cash items.

Gross Profit
P&L
+25.6%
$515.2M$647.2M

Gross profit expanding — improving pricing power or product mix shift toward higher-margin offerings.

Accounts Receivable
Balance Sheet
+19.3%
$350.2M$417.7M

Receivables grew 19.3% — monitor days sales outstanding for collection efficiency.

Inventory
Balance Sheet
+17.9%
$359.9M$424.2M

Inventory built 17.9% — monitor whether demand supports this build or if write-downs may follow.

Current Assets
Balance Sheet
+16%
$954.0M$1.1B

Current assets grew 16% — improving short-term liquidity or inventory/receivables build.

Cash & Equivalents
Balance Sheet
+14.6%
$187.3M$214.6M

Cash grew 14.6% — improving liquidity position supports investment and shareholder returns.

Revenue
P&L
+12.2%
$2.6B$2.9B

Revenue growing 12.2% — solid top-line momentum, watch margins for quality of growth.

LANGUAGE CHANGES
NEW — 2026-02-27
PRIOR — 2025-02-28
ADDED
Management's Discussion and Analysis of Financial Condition and Results of Operations 41 Item 7A.
Arcosa is a Delaware corporation and was incorporated in 2018.
With Arcosa s current platform of businesses and additional growth opportunities, we are well-aligned with key market trends, such as the replacement and growth of aging transportation infrastructure, investments in grid-hardening and connecting renewables to the grid, and the expansion of data centers and rise in electricity consumption.
We are united in our shared purpose to continue to fulfill the strategic pillars of our long-term vision.
We recognized $87.8 million in revenues from the business in 2024.
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REMOVED
Management's Discussion and Analysis of Financial Condition and Results of Operations 39 Item 7A.
With Arcosa s current platform of businesses and additional growth opportunities, we are well-aligned with key market trends, such as the replacement and growth of aging transportation infrastructure, the continued shift to renewable power generation, and the expansion of new transmission, distribution, and telecommunications infrastructure.
Arcosa is a Delaware corporation and was incorporated in 2018 as an independent, publicly-traded company listed on the New York Stock Exchange.
We are united in our shared purpose to continue to fulfill the four strategic pillars of our long-term vision, and in 2024 we also executed on a newly added fifth strategic pillar with a focus on our financial leverage.
We recognized $87.8 million and $153.3 million in revenues from the business in 2024 and 2023, respectively.
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