ML
MESA LABORATORIES INC /CO/ (MLAB)·Q1 2026 Earnings Summary
Executive Summary
- Q1 FY26 revenue was $59.54M (+2.4% YoY), while GAAP diluted EPS was $0.85; AOI margin excluding unusual items was 21.7%, below prior year’s 26.4% due to FX, tariffs, and low‑margin BPD shipments to China .
- Versus S&P Global consensus, revenue modestly missed ($60.57M* vs $59.54M), but EPS (Primary/normalized) delivered a significant beat ($0.44* vs $1.88*); nonoperating income of $3.95M lifted EBT and net income despite lower operating income .
- Management expects AOI margin to “meaningfully improve” in Q2 FY26 as ~$1.5M of BPD revenue deferred by tariff surcharge negotiations shifts into Q2 and backlog reduction continues, supporting H1 revenue goals .
- Capital structure actions reduced dilution risk: Mesa repaid its 2025 converts and drew on its credit facility; Q2 interest expense is guided to ~$2.7M, with ~$3.1M or lower per quarter thereafter at current debt levels; net leverage was 3.16x at 6/30/25 with a sub‑3.0x target by Q3 FY26 .
- Key stock reaction catalysts: durability of EPS strength despite margin pressure, tariff surcharge pass‑throughs, CG China headwinds vs ex‑China growth, and execution on AOI margin improvement in Q2 .
What Went Well and What Went Wrong
What Went Well
- SDC delivered growth and margin improvement: revenue $25.41M with 7.5% core organic growth; gross margin +370 bps YoY aided by absence of prior‑year inventory step‑up . Quote: “Strong commercial execution… orders growth greater than revenues growth” and backlog reduction underway .
- CG outside China grew 7.9% despite regulatory and macro issues in China; total CG revenue $10.30M with consumables strength and NPD/commercial initiatives underway .
- Balance sheet strengthened vs March: equity rose to $172.50M (from $159.83M) and total assets to $435.74M; nonoperating income of $3.95M lifted EBT to $7.01M, driving net income +40% YoY to $4.74M .
What Went Wrong
- AOI margin compressed: AOI excluding unusual items was 21.7% vs 26.4% in 1Q25; drivers were FX, tariff costs (~1% of revenue), and low‑margin BPD shipments to China .
- BPD revenue timing and mix headwinds: revenue $11.49M (core organic −7.0%); ~$1.5M slipped to Q2; gross margin contracted ~1,140 bps on unfavorable mix and SEK appreciation vs USD .
- CG China collapse: ~$1.8M contraction (−69% YoY), reducing China’s share of CG to ~8% in Q1 vs ~19% in FY25; divisional gross margin −420 bps on lower volumes .
Financial Results
Segment breakdown – Q1 FY26
KPIs – Q1 FY26
Guidance Changes
Earnings Call Themes & Trends
(No Q1 FY26 earnings call transcript found; Q&A not available this quarter.)
Management Commentary
- “Negotiating final tariff surcharges in BPD resulted in approximately $1.5M of expected 1Q26 revenues shifting into 2Q26... We expect to meet our revenue goals for the first half of the fiscal year.” — Gary Owens, CEO .
- “Profitability... was 21.7%... Gross profit percentage contracted by 200 bps... 40 bps associated with tariff‑related charges; remaining contraction primarily due to FX and strategically prioritized BPD shipments of low margin hardware to China.” — Gary Owens .
- “We will continue to work diligently to counter the impact of tariffs on the bottom line through a combination of price increases or surcharges while prioritizing customer retention and topline growth.” — Gary Owens .
- “The Mesa Way was in action this May in Breakthrough 7... accelerating New Product Development... Product Launches... Customer Prospecting... Manufacturing Scrap Reduction.” — Gary Owens .
Q&A Highlights
- No earnings call transcript was available for Q1 FY26; therefore, Q&A themes and any guidance clarifications are not available this quarter (we searched transcripts and found none).
Estimates Context
Results vs S&P Global consensus (Q1 FY26):
Values retrieved from S&P Global.*
- EPS beat likely reflects nonoperating income ($3.95M), which boosted EBT and net income despite lower operating income .
- Revenue miss was modest, with ~$1.5M of BPD revenue expected to shift into Q2 due to tariff surcharge timing, implying stronger Q2 revenue trajectory .
- Forward context: Net leverage expected to fall below 3.0x by Q3 FY26, and AOI margin to improve meaningfully in Q2—a setup for estimate revisions higher on profitability assumptions if execution on mix/FX/tariffs improves .
Key Takeaways for Investors
- EPS quality beat vs consensus despite operating margin pressure; watch sustainability as FX/tariff/mix normalize and nonoperating items may not repeat .
- Near‑term revenue/margin setup looks better: deferred BPD revenue into Q2, ongoing SDC backlog reduction, and AOI margin improvement expected in Q2 .
- China remains a sizable CG headwind (−69% YoY; ~$1.8M) but ex‑China growth and consumables strength support divisional recovery; monitor regulatory developments and tariff dynamics .
- Tariff pass‑through strategy (surcharges/price increases) and mix normalization should aid BPD gross margins over FY26; SEK strength remains a risk to watch .
- Capital structure actions removed convert‑related dilution risk; interest expense path (~$2.7M in Q2; ~$3.1M or lower thereafter) and leverage trajectory (<3.0x by Q3) improve equity optionality .
- Valuation hinges on confidence in AOI margin recovery and resilience of recurring consumables/services (~high mix); execution on “Mesa Way” process improvements is a differentiator .
- Trading: Near‑term catalysts include Q2 AOI margin improvement and revenue recognition from deferred BPD orders; risks include FX volatility, tariff escalation, and continued CG China weakness .