CTOSMEDIUM SIGNALMANAGEMENT10-K

CTOS is restructuring from three reporting segments to two segments beginning Q1 2026, driven by CEO's reassessment of performance measurement and resource allocation.

This segment reorganization suggests management is streamlining operations to improve efficiency and accountability, potentially indicating preparation for better growth or profitability focus. The timing coincides with strong cash flow improvements, suggesting the restructuring may be performance-driven rather than distress-driven.

Comparing 2026-03-10 vs 2025-03-04View on EDGAR →
FINANCIAL ANALYSIS

CTOS demonstrated strong cash generation with operating cash flow more than doubling to $310.1M, while simultaneously reducing working capital through an 11.3% inventory decline and 12.7% reduction in current liabilities. The company maintained modest share buyback activity at $32.6M and improved its cash position by 65% to $6.3M, though current assets declined 11% overall, suggesting effective working capital management and operational efficiency improvements that should benefit investors through stronger cash generation capabilities.

FINANCIAL STATEMENT CHANGES
Operating Cash Flow
Cash Flow
+154.2%
$122.0M$310.1M

Operating cash flow surged 154.2% — exceptional cash generation, highest quality earnings signal.

Cash & Equivalents
Balance Sheet
+64.9%
$3.8M$6.3M

Cash position surged 64.9% — strong cash generation or capital raise providing significant financial cushion.

Current Liabilities
Balance Sheet
-12.7%
$1.0B$873.3M

Current liabilities reduced — improved short-term financial position and working capital health.

Share Buybacks
Cash Flow
+12.4%
$29.0M$32.6M

Share repurchases increased 12.4% — management returning capital, signals confidence in intrinsic value.

Inventory
Balance Sheet
-11.3%
$1.0B$930.9M

Inventory reduced 11.3% — lean inventory management or demand outpacing supply.

Current Assets
Balance Sheet
-11%
$1.3B$1.2B

Current assets declined 11% — monitor working capital adequacy and short-term liquidity.

LANGUAGE CHANGES
NEW — 2026-03-10
PRIOR — 2025-03-04
ADDED
This report includes statistical and other industry and market data that we obtained from industry publications and research, surveys, and studies conducted by third parties.
We have not independently verified the information contained in such sources.
Through December 31, 2025, we managed our business in our three reporting segments: Equipment Rental Solutions ( ERS ), Truck and Equipment Sales ( TES ), and Aftermarket Parts and Services ( APS ).
Recently, our Chief Executive Officer reevaluated how he assesses performance and allocates resources across our business.
This review resulted in a change in the reporting of management s internal financial information.
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REMOVED
We manage our business in our three reporting segments: Equipment Rental Solutions ( ERS ), Truck and Equipment Sales ( TES ), and Aftermarket Parts and Services ( APS ).
Custom Truck owns one of the industry s largest fleets of specialty rental equipment focused on electric utility transmission and distribution ( T D ), rail, telecommunications, and infrastructure end-markets through our ERS segment.
As of December 31, 2024, our fleet is comprised of more than 10,000 units with an average unit age of approximately 3.2 years, which we believe is young by rental fleet standards and compares favorably to the long useful life of the equipment.
Our comprehensive APS offering expands opportunities to serve our equipment rental and sales customers through the convenience of a single vendor for all their specialty equipment, tools and accessories needs.
The Infrastructure Act was amended and renamed to the Infrastructure Investment and Jobs Act.
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