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PHINIA INC. (PHIN)·Q2 2025 Earnings Summary

Executive Summary

  • Q2 2025 delivered resilient growth and margin expansion: net sales $890M (+2.5% YoY), adjusted EBITDA $126M (14.2% margin, +60 bps YoY), and adjusted EPS $1.27; GAAP diluted EPS $1.14 .
  • Results beat S&P Global consensus: revenue $890M vs $867.5M*, EPS $1.27 vs $1.03*; drivers were FX tailwinds (+$18M), supplier savings (+$6M), tariff recoveries ($9M) and favorable mix, offset by net tariff headwinds (-$2M) and higher corporate costs .
  • Guidance tightened: FY25 net sales range raised at the low end to $3.33–$3.43B; adjusted EBITDA range refined to $455–$485M with margin 13.7–14.1% due to zero-margin tariff revenue; tax rate lowered to 36–40%; FCF maintained at $160–$200M .
  • Strategic actions: announced acquisition of SEM (~$47M; $50M revenue/$10M EBITDA expected), continued buybacks ($40M) and dividends ($10M) with ~$850M liquidity and net leverage ~1.4x .
  • Near-term stock catalysts: continued tariff pass-through progress in Q3, SEM closing/integration, and aerospace program launches (first in Q4, second in Q1’26) .

What Went Well and What Went Wrong

What Went Well

  • Adjusted EPS beat driven by operational improvements: “Adjusted earnings per diluted share…was $1.27, up from $0.88… our EBITDA margin expansion highlights the success of actions…pricing, supplier cost savings, productivity improvements” .
  • Tariff mitigation progress with recoveries and regional sourcing: “We believe we have substantially mitigated the current tariffs with customer price increases, tariff recoveries… We still had a net headwind in Q2, but substantial progress has been made and we expect further progress in Q3” .
  • Strategic M&A and growth vectors: “We announced our first acquisition… SEM… expected to generate ~$50M revenue and ~$10M adjusted EBITDA… opens up adjacent market opportunities… wider range of turnkey solutions” .

What Went Wrong

  • Working capital and timing reduced cash conversion: net cash from operations $57M (vs $109M prior year) and adjusted FCF $20M (vs $108M prior year) due to strategic inventory builds in Aftermarket and capex timing .
  • Net tariff headwind persisted: Q2 tariff recoveries $9M vs $11M outflows, net -$2M; combined with Q1, lag remained though expected to be recovered full-year .
  • CV market softness and heavier corporate costs: “Commercial and heavy duty vehicle sales remained flat to down in all regions” and corporate costs were higher on employee compensation plans .

Financial Results

MetricQ4 2024Q1 2025Q2 2025
Revenue ($USD Millions)$833 $796 $890
Diluted EPS ($USD)$0.12 $0.63 $1.14
Adjusted EPS ($USD)$0.71 $0.94 $1.27
Gross Margin %22.7% 21.6% 22.1%
Adjusted EBITDA ($USD Millions)$110 $103 $126
Adjusted EBITDA Margin %13.2% 12.9% 14.2%
Net Earnings ($USD Millions)$5 $26 $46
Net Margin %0.6% 3.3% 5.2%

Segment net sales

Segment Net Sales ($USD Millions)Q4 2024Q1 2025Q2 2025
Fuel Systems$491 $473 $537
Aftermarket$342 $323 $353

Segment margins

Segment Adjusted Operating Margin %Q1 2025Q2 2025
Aftermarket16.1% 16.1%
Fuel Systems9.5% 11.5%

KPIs

KPIQ4 2024Q1 2025Q2 2025
Cash & Cash Equivalents ($M)$484 $373 $347
Total Debt ($M)$988 $989 $990
Net Debt ($M)$504 $616 $643
Cash from Operations ($M)$73 $40 $57
Capital Expenditures ($M)$20 $35 $34
Adjusted Free Cash Flow ($M)$72 $(3) $20
Weighted Avg Shares Diluted (M)43.0 41.5 40.2
Share Repurchases ($M)$24 $100 $40
Dividends Paid ($M)$11 $11 $10

Guidance Changes

MetricPeriodPrevious Guidance (Q1 2025)Current Guidance (Q2 2025)Change
Net SalesFY 2025$3.23B–$3.43B $3.33B–$3.43B Raised low end
Adjusted EBITDAFY 2025$450M–$490M $455M–$485M Narrowed; lowered high end
Adjusted EBITDA Margin %FY 202513.7%–14.5% 13.7%–14.1% Lowered high end (zero-margin tariff revenue)
Net EarningsFY 2025$140M–$170M $140M–$170M Maintained
Adjusted Free Cash FlowFY 2025$160M–$200M $160M–$200M Maintained
Adjusted Tax RateFY 202538%–42% 36%–40% Lowered

Earnings Call Themes & Trends

TopicPrevious Mentions (Q4 2024, Q1 2025)Current Period (Q2 2025)Trend
Tariffs/MacroQ1: ~$4M tariff costs; full pass-through expected; FX headwind moderated; CV pre-buy muted Q2: $9M recovered vs $11M outflow (net -$2M); further recovery expected in Q3 Improving mitigation
Supply Chain/CostQ1: Supplier savings and recoveries $5M; productivity offsets Q2: Supplier savings +$6M; productivity gains; corporate costs higher Positive supply chain; corporate cost up
Aerospace initiativeQ4: second aerospace product win First launch in Q4’25; second in Q1’26; Paris Air Show engagement; certification audits progressing (Safran) Building momentum
Alternative fuels/SEMQ1: expanding alt-fuel programs (E100 GDi) SEM acquisition ($47M price; $50M rev/$10M EBITDA); cross-sell with ECU/injection systems Strategic expansion
Regional trendsQ1: China LV strength; Europe held up; NA CV softness Q2: Europe independent aftermarket strength; China LPV/LCV up; CV flat/down Mixed; aftermarket resilient
Regulatory/legalQ2: Ford fuel pump recall—no accrual change; discussions ongoing; refer to Ford/NHTSA Confirmed no change to disclosures/accruals Contained risk
Capital returnQ4/Q1: buybacks/dividends; authorization increased Q2: $40M buybacks, $10M dividends; $224M authorization remaining Ongoing

Management Commentary

  • “We reported adjusted EBITDA of $126 million with a margin of 14.2%, a 60 basis point year over year expansion… increased focus on pricing, supplier cost savings efforts and productivity improvements” — Brady Ericson, CEO .
  • “We believe we have substantially mitigated the current tariffs… We still had a net headwind in Q2, but substantial progress has been made and we expect further progress in Q3” — Brady Ericson, CEO .
  • “We will pay approximately $47 million for SEM… expected to generate approximately $50 million in annual revenue and approximately $10 million of annual adjusted EBITDA” — Chris Gropp, CFO .
  • “Adjusted operating income was $94 million or 10.6%, up 90 basis points… Aftermarket margin 16.1%; Fuel Systems margin 11.5%” — Chris Gropp, CFO .

Q&A Highlights

  • Demand cadence: Q2 rebound from Q1 driven by FX/tariff recovery and normalization after slower post-holiday ramp; confidence in H2 order boards .
  • Aerospace certifications: first launch in Q4’25; second in Q1’26; Safran engagement; audits progressing toward full certification .
  • SEM acquisition rationale: system solution cross-sell (ignition + injection + ECU); leverage global footprint; alternative fuels growth in CV/industrial .
  • Tariffs detail: Q2 tariff recovery $9M vs $11M outflow (net -$2M); supplier savings separate (+$6M); recovery expected full-year .
  • Ford recall: no changes to disclosures or accruals; ongoing discussions; refer to Ford/NHTSA for specifics .
  • Capital allocation: continued opportunistic buybacks despite SEM; net leverage 1.4x; robust liquidity ($850M) .

Estimates Context

MetricQ4 2024Q1 2025Q2 2025
Revenue Consensus ($USD Millions)*$805.7$814.1$867.5
Actual Revenue ($USD Millions)$833 $796 $890
EPS Consensus ($USD)*$0.87$0.996$1.03
Actual Adjusted EPS ($USD)$0.71 $0.94 $1.27
SurpriseMissMissBeat

Values retrieved from S&P Global.*

Interpretation: Q2 was a clean beat on both revenue and EPS; Q1 and Q4 were below consensus amid softer volumes and transitional items (tariffs, corporate cost build-out) .

Key Takeaways for Investors

  • Q2 beat and margin expansion suggest effective pricing/supply chain actions; watch for continuation as tariff pass-through completes in Q3 .
  • Guidance tightening (higher low-end sales, lower margin high-end) reflects zero-margin tariff revenue; underlying EBITDA targets remain achievable per segment performance .
  • Aftermarket resilience and China LV strength offset CV softness; portfolio diversity continues to stabilize results .
  • SEM acquisition broadens alt-fuel capabilities and system solution offering; integration and cross-sell should be incremental in 2026 .
  • Cash conversion was temporarily constrained by inventory/capex timing; full-year FCF guide intact—monitor working capital normalization in H2 .
  • Capital returns remain active with ample liquidity and modest leverage; buybacks are a continuing lever alongside tuck-in M&A .
  • Watch regulatory headlines (Ford recall) but current disclosures/accruals unchanged; risk appears contained near term .