CT
Custom Truck One Source, Inc. (CTOS)·Q2 2025 Earnings Summary
Executive Summary
- Q2 2025 delivered strong top-line growth: revenue rose 20.9% to $511.5M, adjusted EBITDA increased 16.7% to $93.4M; management reaffirmed FY2025 revenue ($1.97–$2.06B) and adjusted EBITDA ($370–$390M) guidance .
- Segment performance was broad-based: ERS revenue up >23% YoY on higher utilization and OEC on rent; TES sales up >22% YoY with two consecutive $100M+ sales months; APS revenue +3% YoY with margin improvement .
- Net loss widened to $28.4M due primarily to higher income tax expense tied to changes in expected taxable income across jurisdictions; annual cash taxes are expected to remain consistent with prior years .
- Operational KPIs strengthened: fleet utilization ~77.6% (up ~590 bps YoY), Average OEC on rent
$1.21B (+$162M YoY), Ending OEC $1.561B (record high) supporting ERS demand into H2’25/H1’26 . - Potential stock catalysts: reaffirmed guidance despite tariff headlines; improving TES margins and order flow; continued deleveraging focus (LTM adj. EBITDA $349.1M; net leverage 4.66x with goal <3x by FY2026) .
What Went Well and What Went Wrong
What Went Well
- Strong revenue and EBITDA growth across segments; CEO: “we achieved strong year-over-year revenue growth of 21% and adjusted EBITDA growth of 17%, driven by growth in every segment” .
- ERS fundamentals improved: utilization just under 78%, OEC on rent up ~16% YoY; CFO: “Adjusted gross margin for ERS was 59%” (in expected ranges), ORY 38.6% .
- TES momentum: “two consecutive months of TES sales over $100M…second highest quarter of sales ever,” with signed orders up ~45% among local/regional customers and ~35% overall YoY .
What Went Wrong
- Net loss increased: -$28.4M vs -$24.5M YoY, driven primarily by higher income tax expense; company expects annual cash taxes paid to remain consistent with previous years .
- TES backlog declined sequentially and YoY; management acknowledged decline but emphasized strong intra-quarter orders and delivery from inventory/production .
- Consolidated ORY down YoY (38.6% vs 40.0%) reflecting pricing/product mix dynamics; TES gross margin (15.5%) remains below prior year, though improved vs Q1 and expected to improve in H2’25 .
Financial Results
Consolidated performance vs prior periods and estimates
Note: Consensus values were not available from S&P Global for this period.
Segment breakdown
KPIs
Guidance Changes
Earnings Call Themes & Trends
Management Commentary
- CEO: “We achieved strong year-over-year revenue growth of 21% and adjusted EBITDA growth of 17%, driven by growth in every segment…we are reaffirming our previous fiscal 2025 revenue and adjusted EBITDA guidance” .
- CEO on TES: “Two consecutive months of TES sales over $100 million…second highest quarter of sales ever…signed orders…up more than 45% year-over-year among local and regional customers” .
- CFO: “Adjusted gross margin for ERS was 59%…ORY was 38.6%…Net rental CapEx in Q2 was $64M…we finished Q2 with net leverage of 4.66x” .
- CEO on tariffs: “Minimal cost impact in the business this year…you’ll see some of that hit in Q3 and Q4” .
- CEO on regulatory: “Congress revoked California’s waivers…orders are being challenged…we continue to wait for clarity from the EPA…our current outlook for TES assumes no pre-buy” .
Q&A Highlights
- Tariffs: Minimal cost impact expected in 2025 due to pre-tariff chassis procurement and supplier management; any residual costs likely in Q3–Q4 .
- Backlog: Declined QoQ and YoY, but management emphasized strong orders won (+~45% local/regional; ~30% overall YoY) and ability to deliver intra-quarter from inventory; supports H2 demand .
- Deleveraging/FCF: Target >$50M levered FCF in 2025; net leverage improvement underway; <3x targeted by FY2026 .
- Pricing/ORY: On-rent yield stable to slightly improving; selective price increases flowing through; ERS margins within expected ranges .
- TES margins: 15.5% in Q2; expected to continue improving in H2 2025 within 15–18% target range .
Estimates Context
- S&P Global consensus estimates for Q2 2025 EPS and revenue were unavailable for CTOS at the time of this analysis; direct comparison to Street expectations could not be made. Results were evaluated against prior periods and company guidance instead [GetEstimates attempted; no data returned].
Key Takeaways for Investors
- Broad-based growth and KPI strength support the reaffirmed FY2025 guide; utilization and OEC trends suggest continued ERS demand into H2’25/H1’26 .
- TES momentum is a key lever: second-highest quarter ever, improving margin trajectory, strong intra-quarter orders offsetting backlog normalization .
- Tariff headwinds appear manageable near-term given pre-tariff chassis buys and vendor mitigation; watch Q3–Q4 for residual impacts and pricing adjustments .
- Deleveraging remains central: LTM adjusted EBITDA $349.1M; net leverage 4.66x; management targeting <3x by FY2026 with >$50M levered FCF in 2025 .
- Tax-driven net loss in Q2 was a non-operational headwind; company expects annual cash taxes paid to remain consistent with prior years .
- Operational execution (inventory management, fleet investment, order-to-delivery cadence) is mitigating macro uncertainty and should underpin H2 performance .
- Near-term trading implications: narrative centers on sustained utility/T&D demand, TES order flow/margins, and leverage reduction; reaffirmed guide likely stabilizes expectations pending any tariff/regulatory developments .