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    EXPO
    Earnings call· Jun 2026(Q2 FY26)

    EXPONENT Q2 FY26 earnings call EXPO

    Jul 30, 2026 Source

    Executive summary

    Exponent Q2 FY26 — Double-Digit Growth Driven by AI-Enabled Demand and Strategic Share Repurchases

    Exponent delivered strong Q2 FY26 results, driven by double-digit revenue and earnings growth, reflecting robust demand for specialized expertise. The company saw significant traction in proactive work, particularly user research for AI-enabled products, and reactive engagements in consumer products, chemicals, and transportation. Strategic share repurchases and a focus on high-consequence challenges underscore confidence in long-term growth, despite a decline in interest income due to lower cash balances.

    Highlights

    5
    • Total revenues increased 21% to $171.6 million.

    • Net revenues increased 12% to $148.9 million.

    • Diluted EPS increased 15% to $0.60 per diluted share.

    • EBITDA increased 16% to $42.7 million, with margin expanding to 28.7% of net revenues.

    • Board approved a $50 million increase in the stock repurchase program.

    Concerns

    3
    • Interest income decreased to $716,000 due to a decrease in cash.

    • Deferred compensation gain decreased to $11.8 million from $17.0 million YoY.

    • G&A expenses increased 20% to $7.4 million due to travel, business development, recruiting, and relocation costs.

    Guidance & targets

    21
    CategoryTargetConfidence
    Net revenues growth
    8% to 10%
    high materiality
    High
    EBITDA margin
    28.0% to 28.5%
    medium materiality
    High
    Net revenues growth
    9% to 10%
    high materiality
    High
    EBITDA margin
    27.8% to 28.1%
    medium materiality
    High
    Average technical full-time equivalent employees growth
    4% to 5%
    medium materiality
    High
    Average technical full-time equivalent employees growth
    4.5% to 5%
    medium materiality
    High
    Utilization
    74% to 75%
    medium materiality
    High
    Utilization
    72.5% to 73%
    medium materiality
    High
    Realized rate increase
    3% to 4%
    medium materiality
    High
    Realized rate increase
    3.5% to 4%
    medium materiality
    High
    Stock-based compensation
    $6.5 million to $6.7 million
    low materiality
    High
    Stock-based compensation
    $27.9 million to $28.4 million
    low materiality
    High
    Other operating expenses
    $13.0 million to $13.5 million
    low materiality
    High
    Other operating expenses
    $52.2 million to $52.7 million
    low materiality
    High
    G&A expenses
    $8.2 million to $8.7 million
    low materiality
    High
    G&A expenses
    $29.5 million to $30 million
    low materiality
    High
    Interest income
    $500,000 to $700,000
    low materiality
    High
    Miscellaneous income
    $300,000
    low materiality
    High
    Tax rate
    28%
    low materiality
    High
    Tax rate
    28.5%
    low materiality
    High
    Capital expenditures
    $12 million to $14 million
    medium materiality
    High

    Segment performance

    2
    SegmentRevenueYoYQoQMargin
    Engineering and Other Scientific
    Driven by strong user research study activity in consumer electronics, risk management and infrastructure-related work in the utility sector, and reactive engagements across the consumer products, chemicals, and transportation industries.
    85% of net revenues13%
    Environmental and Health
    Driven by engagements evaluating the impact of chemicals on human health and the environment.
    15% of net revenues9%

    Operational metrics

    25
    Total revenues growth
    21%YoY
    Q2 FY26

    Total revenues increased year-over-year.

    Net revenues growth
    12%YoY
    Q2 FY26

    Net revenues (revenues before reimbursements) increased year-over-year.

    Net income growth
    11%YoY
    Q2 FY26

    Net income increased year-over-year.

    Diluted earnings per share growth
    15%YoY
    Q2 FY26

    Diluted EPS increased year-over-year.

    EBITDA growth
    16%YoY
    Q2 FY26

    EBITDA increased year-over-year.

    EBITDA margin
    28.7%up from 27.8%
    Q2 FY26

    EBITDA as a percentage of net revenues, compared to Q2 2025.

    Billable hours
    390,000up 8%
    Q2 FY26

    Total billable hours for the quarter, increased year-over-year.

    Average technical full-time employees
    1,012up 6%
    Q2 FY26

    Average number of technical FTEs, increased year-over-year due to recruiting and retention efforts.

    Utilization
    74%up from 72%
    Q2 FY26

    Utilization rate for the quarter, compared to Q2 2025.

    Realized rate increase
    4%
    Q2 FY26

    Realized rate increase during the second quarter.

    Compensation expense (adjusted)
    10%increased
    Q2 FY26

    Compensation expense after adjusting for gains and losses in deferred compensation increased.

    Deferred compensation gain
    $11.8 millionvs $17.0 million in Q2 2025
    Q2 FY26

    Deferred compensation gain for the quarter, compared to the same period in 2025. Gains and losses are offset in miscellaneous income and have no bottom-line impact.

    Stock-based compensation expense
    $6.7 millionvs $5.2 million in Q2 2025
    Q2 FY26

    Stock-based compensation expense for the quarter, compared to the same period in 2025.

    Other operating expenses
    $12.9 millionup 7%
    Q2 FY26

    Other operating expenses for the quarter, increased year-over-year due to investments in corporate infrastructure.

    Depreciation and amortization expense
    $2.7 million
    Q2 FY26

    Included in other operating expenses.

    G&A expenses
    $7.4 millionup 20%
    Q2 FY26

    G&A expenses for the quarter, increased year-over-year primarily due to increases in travel, business development, recruiting, people development, and relocation costs.

    Interest income
    $716,000decreased
    Q2 FY26

    Interest income for the quarter, driven by a decrease in cash.

    Capital expenditures
    $1.8 million
    Q2 FY26

    Capital expenditures during the quarter.

    Dividends distributed
    $14.8 million
    Q2 FY26

    Amount distributed to shareholders through dividend payments.

    Share repurchases
    $67.4 million
    Q2 FY26

    Amount of common stock repurchased during the quarter at an average price.

    Total capital returned to shareholders
    $272 million
    Past 12 months

    Combined amount returned to shareholders over the past 12 months.

    Stock repurchase program increase
    $50 million
    Q2 FY26

    Board approved increase in the current stock repurchase program.

    Average diluted shares outstanding
    49 milliondown 5%
    Q2 FY26

    Average diluted shares outstanding, decreased year-over-year from 51.5 million in Q2 2025 due to repurchases.

    Consolidated tax rate
    27.9%unchanged
    Q2 FY26

    Consolidated tax rate for the quarter, unchanged from Q2 2025.

    User research study contribution to net revenues
    4%higher than 2% expected
    Q2 FY26

    Contribution from a large user research study, which expanded in scope during the quarter.

    Risks & headwinds

    3
    Decreased interest income due to lower cash balancesQ2 FY26

    Interest income decreased to $716,000

    Mitigation: Management comfortable with current cash levels, expects to generate over $100M free cash flow in H2 FY26.

    Increased G&A expensesQ2 FY26

    Up 20% to $7.4 million

    Mitigation: Due to investments in business development, recruiting, people development, and relocation activities.

    Potential decline in PhD supply in the USFuture

    First-year PhD admits down 15% (industry data)

    Mitigation: Exponent focuses on top-tier talent, offers attractive value proposition (actionable decisions, diverse work), and has strong professional development. Historically, only ~5% of hires need sponsorship.

    What to watch in Q3 FY26

    5

    Net revenue growth

    Q3 FY26
    CurrentQ2 FY26 net revenue growth 12%
    Target8% to 10%

    Why it matters

    Key indicator of overall business health and demand for services.

    For the third quarter, as compared to 1 year prior, we expect net revenues to be up 8% to 10%

    Q&A highlights

    9

    To what extent is AI impacting proactive versus reactive work, and is it already appearing in litigation?

    AI is impacting both proactive and reactive work. Reactive impacts are seen in advanced driver assistance systems (ADAS) litigation and data center failure analysis (cooling, power, batteries). Proactive work is strong in user research for AI-enabled products, covering physical product aspects and algorithmic performance.

    It's absolutely going to be in both the reactive and proactive domains. One of the places in reactive where we are probably seeing it the most is around advanced driver assistance technologies.

    asked by Andrew Nicholas · answered by Catherine Corrigan

    2 min read6 chapters

    Detailed Narrative

    01

    AI's Impact on Demand (Proactive & Reactive)

    Artificial intelligence is a significant force shaping demand across Exponent's business, driving both proactive and reactive engagements. Proactive work is fueled by demand for user research studies as clients accelerate AI-enabled product development, expanding in scope, scale, and complexity. Reactive work sees AI's influence in advanced driver assistance systems (ADAS) litigation, where performance and human-machine interface are critical, and in data center failure analysis related to cooling, power, and battery systems.

    02

    User Research Evolution and Differentiation

    Exponent's proactive user research is diversifying across client base, product types, and technologies, including consumer electronics and life sciences (health-related wearables). The company's differentiated value lies in its ability to design bespoke methodologies, collect high-quality data in real-world environments, and interpret results within technical, regulatory, and business contexts. This specialized expertise is increasingly crucial as AI integrates into smart devices, creating complex safety and usability challenges that standard approaches cannot address.

    03

    Reactive Work Drivers

    Strong demand for reactive dispute and failure analysis work was observed across consumer products, chemicals, and transportation industries. This includes evaluating product safety and recalls, investigating incidents, and addressing disputes for consumer products. In the chemical sector, activity grew around evaluating legacy and emerging chemicals of concern. Transportation saw increased failure analysis related to ADAS performance and safety. The increasing pace of innovation and consequences of failure drive clients to Exponent's multidisciplinary expertise.

    04

    Talent Acquisition and Retention Strategy

    Despite potential future declines in the overall PhD supply, Exponent maintains its ability to attract top-tier talent by focusing on graduates from leading universities. The company's value proposition emphasizes actionable, real-world problem-solving and the opportunity to apply specialized skills across diverse industries. Exponent's model supports continuous professional development, fostering growth from PhD to impactful consultant, with only approximately 5% of hires requiring sponsorship.

    05

    Impact of Reshoring and Data Center Growth

    Reshoring and broader supply chain changes create opportunities for Exponent through technology due diligence and failure analysis as companies accelerate timelines and diversify suppliers. The rapid expansion of data centers, driven by significant capital influx, presents substantial engineering challenges related to infrastructure, component reliability, and complex system integration. Exponent's multidisciplinary approach is well-positioned to support clients navigating these shifts and ensuring high reliability in critical systems.

    06

    Capital Allocation and Shareholder Returns

    Exponent remains committed to returning capital to shareholders, having utilized $211 million for stock repurchases and $61 million in dividend payments over the past 12 months, totaling $272 million. The Board approved a $50 million increase in the stock repurchase program, reflecting confidence in long-term growth. While cash balances have decreased, management is comfortable with current levels and expects to generate over $100 million in free cash flow in the second half of the year, supporting continued repurchases at a moderated pace.

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