CW
Camping World Holdings, Inc. (CWH)·Q3 2025 Earnings Summary
Executive Summary
- Q3 2025 delivered a top-line and adjusted EPS beat versus S&P Global consensus, driven by record combined new/used unit volume and stronger F&I; revenue was $1.81B (+4.7% YoY), adjusted EPS diluted $0.43, adjusted EBITDA $95.7M, while GAAP diluted EPS was a loss of $(0.64) due to tax valuation allowance and TRA adjustments .
- Strength in used RVs (unit sales +32.9% YoY; revenue +31.7% YoY) offset pressure in new (ASP −8.6% YoY; revenue −7.0% YoY); total combined units rose 14.6% YoY, with same‑store combined units +15.6% .
- Management set an initial FY2026 adjusted EBITDA “floor” around ~$310M and outlined ~$15M of incremental SG&A cost takeout and AI-enabled efficiency upside, while signaling conservative new volume assumptions given OEM price hikes (5–7%) and affordability sensitivity .
- Near-term watch items: Q4 will lap ~$4–5M Good Sam loyalty breakage and ~$4–5M F&I actuarial benefits from last year, and management is prioritizing clean inventory exiting 2025 to support leverage reduction and potential measured M&A in 2026 .
What Went Well and What Went Wrong
What Went Well
- Used RV momentum: unit sales +32.9% YoY to 18,694; revenue +31.7% to $589.1M; used gross margin held at 18.3% (+16 bps) .
- F&I strength: finance & insurance net revenue $178.3M (+$12.0M YoY), contributing 100% gross margin and offsetting mix pressure from lower new ASPs .
- Cost and leverage progress: SG&A declined $3.2M YoY; floor plan interest expense down 19.3% and other interest expense down 13.6%, reflecting lower rates and balances .
- Quote: “Our Company delivered over 40% Adjusted EBITDA growth this quarter, driven by record breaking new and used vehicle volume” — President Matthew Wagner .
What Went Wrong
- GAAP loss from tax items: a full valuation allowance for deferred tax assets at the public holdco and TRA liability revaluation drove $175.4M tax expense and related adjustments; GAAP diluted EPS was $(0.64) .
- New vehicle pressure: revenue −7.0% YoY and ASP −8.6% amid OEM price increases and consumer affordability constraints; new gross margin fell 81 bps to 12.7% .
- Products, service and other revenue declined 7.2% YoY, as labor was reallocated to used reconditioning; although margins improved to 45.2%, customer-pay service volume remained constrained by technician allocation .
Financial Results
Consolidated Performance vs Prior Quarters
Q3 2025 vs S&P Global Consensus
Values retrieved from S&P Global.*
Segment Revenue and Gross Profit (Q3 2025)
KPIs (Q3 2025)
Guidance Changes
Earnings Call Themes & Trends
Management Commentary
- “Year-to-date our Company achieved a record 13.5% market share of new and used units… We expect continued progress in 2026, driven by used vehicle unit volume, improving ASPs, and over $15 million of potential cost takeout opportunity” — Matthew Wagner .
- “We see a consecutive year of Adjusted EBITDA growth, starting in the low $300 million range, and a plan to outperform it” — Marcus Lemonis .
- “Our business has made tremendous strides on improving our net leverage… reducing net leverage by nearly three turns since the beginning of the year” — Marcus Lemonis .
- “We see $15 million of additional cost takeout opportunities next year through marketing technology, the launch of two additional CRMs, and implementation of agentic AI” — Matthew Wagner .
Q&A Highlights
- New demand and pricing: OEM price increases (5–7%) and affordability are creating resistance in new; used comps in Sep/Oct were “amongst the best,” buoying overall unit performance .
- FY2026 building blocks: ~$310M adjusted EBITDA floor with upside from SG&A (-$15M), used (≈$6M EBITDA per +1,000 units), measured M&A (smaller doors, $0.5–$2M EBITDA/deal), and potential new segment innovation .
- Q4 setup and lapping: Expect lapping of prior ~$4–5M Good Sam loyalty breakage and ~$4–5M F&I actuarial benefits; pushing to exit 2025 with clean inventory to reduce leverage into 2026 .
- Margin outlook: 2026 new GM 13–14%; used GM 18–20% subject to mix and seasonal dynamics; Q3 new margin at 12.7% reflected richer mix .
- Lending rates: Ten-year below 4% supports retail lending rate declines into early 2026; consumer credit profile stable .
Estimates Context
- Q3 beats: Revenue ($1.81B vs $1.75B*) and “Primary EPS” ($0.43 vs $0.305*) both exceeded consensus; adjusted EBITDA outperformed consensus modestly (company-reported $95.7M vs $93.0M*), noting definitional differences in EBITDA across sources .
- Forward consensus (directional): Q4 2025 revenue ~$1.16B* and EPS negative (−$0.48*), aligning with management’s caution on lapping one-time benefits and conservative new outlook; 1H 2026 consensus shows seasonal recovery (Q2 revenue ~$2.04B*, EPS ~$0.80*) consistent with unit seasonality .
Values retrieved from S&P Global.*
Key Takeaways for Investors
- Mix shift to used is structural and effective, providing earnings resilience against affordability and OEM price headwinds; expect continued used-led growth in unit volume and margin stability .
- The quarter’s adjusted EPS and revenue beat were driven by unit volume and F&I expansion; GAAP loss reflects tax valuation and TRA adjustments rather than operating deterioration — important for narrative framing .
- FY2026 framework is conservative on new but embeds identifiable upside levers (SG&A/AI, used volume, measured M&A, contract manufacturing innovation), making estimate revisions likely to drift upward as visibility improves .
- Near-term: anticipate softer Q4 comps from lapping last year’s Good Sam/F&I tailwinds and deliberate inventory housekeeping; monitor retail lending rate transmission and OEM pricing behavior through show season .
- Deleveraging remains a priority; expect capital allocation to balance debt paydown with small, accretive acquisitions and targeted investment in Good Sam and AI capabilities to improve ROIC .
- Dividend continuity was affirmed with a $0.125 payment in Q3; board retains discretion, but improving leverage and cash generation support ongoing returns longer term .