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    ASO
    Earnings call· Apr 2026(Q1 FY27)

    Academy Sports & Outdoors Q1 FY27 earnings call ASO

    Jun 9, 2026 Source

    Executive summary

    Academy Sports and Outdoors Q1 FY27 — return to positive comps drives a raised full-year guide

    Academy re-inflected to positive comps on higher-income trade-in and a stack of self-help initiatives — credit-card/loyalty relaunch, new-store maturation and dot-com — even as gas prices and a bifurcated consumer pressure the low-income cohort. Management effectively front-loaded the beat against Q1's easy compare and guides the rest of the year conservatively, leaning on value positioning and merchandising to absorb moderating tariff and macro headwinds.

    Highlights

    5
    • Returned to positive comps: +2.9% comp and +6.7% total sales to $1.44B, at the high side of the pre-announced range; broad-based with all four divisions up (Outdoor +12%, Sports & Rec +6%, Apparel +5%, Footwear +3%) and dot-com +17%

    • Adjusted EPS $0.93 up 22.4% and GAAP diluted EPS $0.80 up 17.6%; operating income $74.7M

    • Free cash flow $121.6M, up 14.2% YoY; inventory units per store down 6.8% and dollars per store down 0.8%

    • Higher-income (>$100k) trips grew mid-single-digits as that cohort trades into Academy for value; firearms market share up 8 consecutive quarters

    • Raised full-year sales guide to +3% to +5% ($6.23B–$6.35B) and lifted the low end of net-income guidance to $390M–$415M

    Concerns

    5
    • Gross margin 33.2%, down 71 bps YoY on a 110 bps tariff headwind — management's largest tariff-impact quarter of the year

    • Consumer slowdown into Q2: tracking roughly flat comp through Memorial Day vs +2.9% in Q1, with gas prices cited as pulling ~$17.5M/month of discretionary spend

    • Lower-income (<$50k) consumers remain pressured, with trips down low-single-digits

    • Full-year comp guide of only flat to +2% (midpoint ~1%) despite the +2.9% Q1 print implies deceleration through the balance of the year

    • Ammo tailwind moderating after the Middle East conflict spike, and SG&A deleverage risk from back-half-weighted new-store openings

    Guidance & targets

    18
    CategoryTargetConfidence
    Full-year net sales growth
    +3% to +5% ($6.23B–$6.35B)
    high materiality
    High
    Full-year comparable sales
    flat to +2% (midpoint ~1%)
    high materiality
    High
    Full-year gross margin rate
    34.5% to 35.0% (roughly flat at midpoint)
    high materiality
    High
    Full-year net income
    $390M to $415M
    high materiality
    High
    Full-year diluted EPS (GAAP)
    $5.95 to $6.35
    high materiality
    High
    Full-year adjusted EPS (non-GAAP)
    $6.40 to $6.80
    high materiality
    High
    Full-year EPS growth vs FY2025
    over 10% at the midpoint
    high materiality
    High
    First-half vs back-half gross margin cadence
    modest pressure in H1, modest expansion in H2
    medium materiality
    Medium
    SG&A leverage cadence
    leverage in H1, potential deleverage in H2, modest leverage full year
    medium materiality
    Medium
    New-store openings (back half)
    15 to 20 stores in the back half; balanced across Q3/Q4, all open before Thanksgiving
    medium materiality
    Medium
    Loyalty program membership
    add ~2 million members to exceed 15 million total by year-end
    medium materiality
    High
    Suppressors store rollout
    over 100 stores by end of year
    medium materiality
    High
    Jordan brand shop count
    add 55 Jordan shops in Q2 to reach ~200 stores (~2/3 of base)
    medium materiality
    High
    Nike performance running door count
    ~150 doors by back-to-school (about double last year)
    low materiality
    Medium
    Work Western area shops
    roughly 100 area shops in the back half
    low materiality
    Medium
    Nike and Jordan combined comp growth
    mid-single-digit growth, expected to continue through the year
    medium materiality
    Medium
    Q2 comparable sales
    expected to be the strongest quarter of the year; tracking roughly flat comp through Memorial Day
    medium materiality
    Medium
    Tariff refund recognition in guidance
    ~$1.5M recognized in FY2026 guidance (from ~$10.5M monetized refund rights)
    low materiality
    Medium

    Segment performance

    5
    SegmentRevenueYoYQoQMargin
    Outdoor
    Best-performing division, led by fishing and Shooting Sports; ammo up 12% is dilutive to margin but offset in mix. Ammo tailwind moderating deeper into the Iran conflict; suppressors launched as a new accretive adjacency.
    Ammo (field) sales growth: +12%Firearms market share: gains for 8 consecutive quarters (NICS/mix-checks proxy)Fishing: cited strengthShooting Sports: cited strengthAnimal/ammo business: turned positive in February, accelerated after Middle East conflict
    +12%lower margin profile than chain (ammo-driven)
    Sports & Recreation
    Second-best division; baseball fueled team sports and increased investment in collectible trading cards drove rapid front-end growth (a category not normally called out).
    Front-end business: double-digit growth (collectible trading cards)Baseball / team sports: solid gainsOutdoor cooking (grills/'box'): solid improvement
    +6%
    Apparel
    Strength in outdoor and work; athletic gains from Nike/Jordan plus double-digit private-brand growth. Work Western trend to be extended with ~100 area shops in the back half.
    Private brands (Freely): double-digit increaseNike and Jordan: continued momentumOutdoor/work apparel: particular strength (Carhartt, Levi's, Magellan Outdoors)
    +5%
    Footwear
    Growth led by cleated and summer seasonal; performance running assortment and space being expanded, with Nike running going to ~150 doors for back-to-school.
    Cleated footwear: growth (baseball-driven)Summer seasonal (Crocs, Birkenstock): key driversPerformance running: building momentum (Nike Vomero, Adidas EOS, New Balance, Brooks)
    +3%
    E-commerce / Dot-com
    Ongoing tailwind; Q2 initiatives include Uber Eats/Instacart same-day delivery (adds to DoorDash) and migration to Google AI commerce search/Gemini ahead of back-to-school.
    Penetration expansion: +100 bps YoYGrowth accelerated vs fiscal 2025 levels
    +17%

    Operational metrics

    13
    Adjusted EPS (non-GAAP)
    $0.93+22.4% YoY
    Q1 FY26

    GAAP diluted EPS $0.80 is the statement line; adjusted $0.93 is the call-only non-GAAP figure.

    Market share — firearms
    share gains for 8 consecutive quartersYoY gains
    rolling / Q1 FY26

    Firearms remains a bright spot; suppressors added to build on Shooting Sports momentum.

    Market share — total company
    gains across all businessesYoY gains
    Q1 FY26 and rolling 12-month

    Market-share growth achieved across all divisions both for the quarter and on a rolling 12-month basis, alongside a positive 12-month comp.

    Share repurchase authorization remaining
    $338M remaining
    as of Q1 FY26 end

    Part of capital-allocation policy of returning ~50% of operating cash flow to shareholders via buybacks and dividends; EPS guidance excludes future repurchases.

    Dividends paid
    $9.6M
    Q1 FY26

    Paid alongside buybacks; ~50% of operating cash flow reinvested, remainder returned to shareholders.

    Annual interest savings from refinancing
    ~$2.5M per year
    FY26–FY31 (5 years)

    Details provided in the May 14 press release; strengthens an already low-leverage balance sheet ($338M cash, untapped $1B revolver).

    In-stock level
    up over 200 bpsYoY
    Q1 FY26

    Positions the company for its prime summer selling season (World Cup, America 250th).

    Higher-income consumer trips (>$100k households)
    up mid-single-digitsYoY
    Q1 FY26

    Consumer base 'derisking' that began at end of 2024 continues; confidence materially higher among upper-income households.

    Lower-income consumer trips (<$50k households)
    down low-single-digitsYoY ('less bad' than prior quarters)
    Q1 FY26

    Key swing factor between the low and high ends of full-year comp guidance.

    New-store vintage comp (2022–2024 classes)
    high-single-digit comp
    Q1 FY26

    Comping above management's pro-forma model; expected to accelerate as newer vintages enter the comp base.

    Loyalty program enrollment
    up double digitsYoY
    Q1 FY26

    Driven by the relaunched myAcademy Rewards and new co-branded Mastercard; goal to exceed 15M members and 'beat that number' this year.

    Stock compensation expense increase
    +$3.6MYoY increase
    Q1 FY26

    Drove the gap between GAAP ($0.80) and adjusted ($0.93) EPS; offset within SG&A by lapping $7.5M of prior-year Nike/Jordan launch costs.

    Quarter-to-date / Memorial Day comp (Q2)
    roughly flat comp; total sales up low-single-digitsvs +2.9% comp in Q1
    Q2 FY26 through Memorial Day

    Management still optimistic given upcoming World Cup, Father's Day, July 4/America 250 and the credit-card relaunch ('three legs of a race').

    Industry KPIs

    7
    MetricValueDetails
    Sg a OPEX ratio28.1% of sales, improved 77 bps% / bps
    Comparable sales+2.9%%
    Store count growth2 stores opened in Q1; 3 planned in Q2; 15–20 in the back halfstores
    Gross margin drivers33.2% gross margin, down 71 bps YoY% / bps
    Tariff refund claimsRights to a portion of prior-year IEEPA tariff refunds sold and monetized (~$10.5M); ~$1.5M recognized in FY2026 guidanceUSD
    Inventory position markdown riskTotal inventory dollars per store down 0.8%; units per store down 6.8%% YoY
    Distribution supply chain cost economicsNet transportation a +10 bps YoY tailwind in Q1bps

    Product announcements

    7
    ProductTypeDetails
    Suppressors categorylaunch
    myAcademy Rewards (relaunched three-tier loyalty + co-branded Mastercard)launch
    Jordan brand shopsexpansion
    Nike performance running (shop expansion)expansion
    Work Western area shopsexpansion
    Same-day delivery — Uber Eats and Instacartexpansion
    Google AI commerce search / Gemini Enterprise on-site searchupdate

    Deals & partnerships

    5
    DoorDashSame-day delivery partnership (existing)

    Existing same-day delivery partner to which Uber Eats and Instacart are being added as complements.

    Uber EatsSame-day delivery partnership

    Being added in Q2 to broaden same-day delivery reach and brand/category exposure.

    InstacartSame-day delivery partnership

    Added alongside Uber Eats to complement existing DoorDash delivery.

    Google (AI commerce search / Gemini Enterprise)Technology partnership

    Migrating on-site search to Google's AI commerce search and Gemini Enterprise customer experience to support AI-agent-driven shopping.

    Undisclosed third party (tariff-refund rights buyer)Sale/monetization of tariff refund rights~$10.5M monetized (rights to a portion of prior-year IEEPA tariffs)

    Disclosed in the prior-year 10-K and Q3; held as a contingent liability pending administration clarity, now expected to be recognized in FY2026.

    Risks & headwinds

    7
    High gas prices / elevated fuel costs pressuring discretionary spendMajority of FY2026

    Cited article estimate of ~$17.5M/month of consumer discretionary spend removed (likely a scale error given national context — figure stated as $17.5 million); $4+ gas assumed persistent

    Mitigation: Value/'steward of value' positioning, credit-card relaunch (5% instant / 2% back), encapsulated in gross-margin guidance

    Tariff cost headwind to gross marginFront-half weighted, moderating through FY2026

    110 bps GM headwind in Q1 (full IEEPA weighted-average-cost burden); Q1 expected to be the largest tariff quarter

    Mitigation: Weighted-average inventory accounting, expected back-half margin expansion, monetized refund rights (~$10.5M), pricing/value discipline

    Lower-income consumer (<$50k) pressure and bifurcated demandOngoing through FY2026

    <$50k trips down low-single-digits; consumer confidence materially lower among lower-income cohorts

    Mitigation: Value positioning and loyalty/credit-card value proposition to reactivate pressured consumers; high-income cohort trade-in offsetting

    Consumer slowdown into Q2 / comp decelerationQ2 and balance of FY2026

    Q2 tracking roughly flat comp (total up low-single-digits) through Memorial Day vs +2.9% in Q1; full-year comp guided only flat to +2%

    Mitigation: Initiatives (credit card, World Cup/America 250 product, new brands, dot-com) expected to bridge to the ~1% midpoint

    Freight / fuel cost inflation on the supply chainQ2–Q3 FY2026

    Net transportation was a +10 bps tailwind in Q1, but fuel expected to be a bigger headwind in Q2 and possibly Q3

    Mitigation: Supply-chain productivity gains (unit-per-hour and cost-per productivity improvements) under new Chief Supply Chain Officer

    Back-half-weighted new-store openingsH2 FY2026

    15–20 of the year's stores opening in H2 vs 2 in Q1 and 3 in Q2, driving potential SG&A deleverage in the back half

    Mitigation: Full-year modest SG&A leverage still expected at midpoint; goal to open all stores before Thanksgiving; more balanced cadence planned for 2027

    Lapping a strong prior-year ammo businessRemainder of FY2026

    Ammo up 12% in Q1 but tailwind moderating after accelerating post-Middle East conflict; lapping a 'pretty tough' animal business

    Mitigation: Self-help initiatives (suppressors launch, Shooting Sports expansion) expected to sustain the category

    Q&A highlights

    8

    What has surprised you since Analyst Day, how are gas prices affecting consumption, and is Q2 still expected to be the weakest comp quarter given World Cup and America 250?

    Gas is a real headwind (Steve cited an article estimating ~$17.5M/month of discretionary spend removed) and Q2 has slowed a bit. Management frames Q2 as a 'three-legged race' — Memorial Day (tracking flat comp, total up low-single-digits), Father's Day, then July 4/America 250 — with credit-card relaunch and World Cup still ahead. Carl added the quarter came in at the high side of guidance, largely as expected.

    on a monthly basis, it's pulling out about $17.5 million dollars of consumer discretionary spending each month.

    asked by Jeffrey Lick · answered by Steven Lawrence

    4 min read8 chapters

    Detailed Narrative

    01

    Q1 sales inflection and comp composition

    Academy returned to positive comps with net sales of $1.44B, up 6.7% total and up 2.9% on a comparable basis — both at the high side of the range pre-announced on April 7, 2026. The comp was built on low-single-digit positive traffic plus a high-single-digit AUR increase, with units per transaction down slightly as a function of the higher AUR. Growth was broad-based: all four merchandising divisions comped positive and dot-com grew 17%. Management framed the print as consistent with Analyst Day expectations but toward the high end.

    02

    Category and division performance

    Outdoor was the best division at +12%, led by fishing and Shooting Sports; ammo sales rose 12% and firearms share expanded for an eighth straight quarter (using NICS/mix-checks as a proxy). Sports & Recreation rose 6% on baseball/team sports and a double-digit front-end gain driven by collectible trading cards. Apparel gained 5% on outdoor/work strength (Carhartt, Levi's, Magellan) plus Nike/Jordan and double-digit private-brand (Freely) growth. Footwear rose 3% on cleated/baseball, Crocs and Birkenstock, with building momentum in performance running.

    03

    Consumer bifurcation and macro pressure

    The consumer environment remains bifurcated: higher-income households (>$100k) — Academy's largest and fastest-growing cohort — grew trips mid-single-digits as they trade in for value, while lower-income (<$50k) trips fell only low-single-digits, 'less bad' than prior quarters, aided by tax refunds that were largely offset by high gas prices. Management expects $4+ gas and inflation to persist and weigh on discretionary spend all year, and noted a Q2 slowdown to roughly flat comp through Memorial Day. Consumer confidence is materially higher at the upper-income end.

    04

    Gross margin, tariffs and refund monetization

    Gross margin was 33.2%, down 71 bps YoY: a 110 bps tariff headwind🌐 (Q1 carried the full IEEPA weighted-average-cost burden versus none a year ago) was partly offset by +20 bps shrink and +10 bps shipping. Q1 is expected to be the largest tariff quarter, moderating thereafter to support back-half margin expansion. On refunds, Academy sold rights to a portion of prior-year tariffs and monetized ~$10.5M, with ~$1.5M recognized in FY2026 guidance; no refund was booked in Q1, with collections starting in Q2. The unsold portion is also embedded in guidance.

    05

    Growth strategy 1 — new-store expansion

    New stores remain the #1 growth lever. The company entered the year with 39 stores from the 2022–2024 vintages in the comp base, comping high-single-digits, with 24 stores from the 2025 vintage flowing in through the year. Two stores opened in Q1 (Canton, OH and Ada/Asco, OK), three more in Q2 (Pennsylvania, North Knoxville and Morristown, TN), and 15–20 in the back half, weighted later than desired due to tariff-driven construction-cost uncertainty. Store count growth is expected around 7% this year versus 8% last year; 2027 openings should be more balanced across halves.

    06

    Growth strategy 2 — loyalty and credit-card relaunch

    The centerpiece productivity initiative is the relaunched, three-tier myAcademy Rewards program integrated with a new co-branded Mastercard. The base tier needs no card ($15 welcome/birthday offers, $25 award at $500 spend, free shipping over $25); the mid tier private-label card gives 5% off instantly at point of sale; the top Mastercard adds 2% back on all outside spend. Reissuance of new plastic is targeted for completion by end of June, applications are up double digits since mid-March, and enrollment is up double digits YoY toward the 15M-member goal. Management views this as the single biggest driver of forward comp.

    07

    Growth strategy 3 — omnichannel and AI search

    Dot-com grew 17% with 100 bps of penetration expansion. In Q2, Academy is adding Uber Eats and Instacart same-day delivery alongside its existing DoorDash partnership — described as mostly accretive given minimal customer-base overlap — and is migrating on-site search to Google's AI commerce search and Gemini Enterprise ahead of back-to-school, anticipating rising use of AI shopping agents. In-stocks are running 200+ bps above last year on expanded RFID utilization.

    08

    Capital allocation, balance sheet and guidance shape

    Free cash flow was $121.6M (+14.2%), cash ended at $338M with an untapped $1B revolver, and inventory improved (dollars/store -0.8%, units/store -6.8%). About 50% of operating cash flow is reinvested with the remainder returned to shareholders; Q1 saw ~1.7M shares repurchased (~2.5% of shares out, $338M authorization remaining) and $9.6M of dividends. A May refinancing at 5.875% and an amended/extended ABL (2031 maturities) generate ~$2.5M annual interest savings for five years. Guidance was raised at the low end because Q1 came in high; initiatives alone are said to reach the ~1% comp midpoint, with the range hinging on the low-income cohort and external-event magnitude.

    AI-generated summary of the company’s earnings call. Not investment advice.