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    FSS
    Earnings call· Jun 2026(Q2 FY26)

    FEDERAL SIGNAL CORP /DE/ Q2 FY26 earnings call FSS

    Jul 30, 2026 Source

    Executive summary

    Federal Signal Q2 FY26 — Record Sales, EBITDA, and EPS Driven by Broad-Based Strength and Acquisitions

    Federal Signal delivered a record-setting second quarter, showcasing broad-based strength across its Environmental Solutions and Safety and Security Systems groups. The company's diversified revenue streams and strategic investments in aftermarket and acquisitions are driving significant earnings growth and margin expansion. Management raised its full-year EPS and net sales outlook, confident in its operational initiatives and the power of its growth platform to deliver continued strong performance.

    Highlights

    5
    • Consolidated net sales increased by $106 million or 19% year-over-year to $670 million.

    • Adjusted EBITDA grew 22% year-over-year to $144.4 million, with margin expanding 60 basis points to 21.5%.

    • Adjusted EPS increased 21% to $1.42 per share.

    • Orders increased 18% year-over-year to $637 million, with ESG orders up 24%.

    • Operating cash flow generated $113 million, an 89% increase year-over-year, representing 131% cash conversion of net income.

    Concerns

    3
    • SSG's adjusted EBITDA margin declined to 25.1% from 26.9% last year, primarily due to mix headwinds.

    • Backlog decreased to $1 billion from $1.08 billion last year, with $75 million of the reduction from planned decline in third-party Labrie refuse backlog.

    • Corporate operating expenses increased by $2.1 million to $17.8 million, driven by higher post-retirement and medical costs.

    Guidance & targets

    7
    CategoryTargetConfidence
    Full-year adjusted EPS
    $5.12 to $5.30
    high materiality
    High
    Full-year net sales
    $2.58 billion and $2.67 billion
    high materiality
    High
    Full-year CapEx
    $45 million and $55 million
    medium materiality
    High
    Full-year effective tax rate
    approximately 24%
    low materiality
    Medium
    Annual cash conversion
    100%
    medium materiality
    High
    Annual top line growth
    low double-digit
    high materiality
    Medium
    Aftermarket revenue growth
    slightly faster than the overall company
    medium materiality
    Medium

    Segment performance

    2
    SegmentRevenueYoYQoQMargin
    Environmental Solutions Group (ESG)
    Strong performance driven by aftermarket growth, internal margin initiatives, proactive price/cost management, and acquisitions (New Way and Mega contributing $75 million in net sales). Organic growth was broad-based across vacuum trucks, dump truck bodies, and other specialty equipment.
    Operating income: $113.9 millionOperating income growth: 24%Adjusted EBITDA: $138.3 millionAdjusted EBITDA growth: 25%Adjusted EBITDA margin improvement: 80 basis pointsTotal orders: $548 millionTotal orders growth: 24%Organic orders growth: high single-digitAftermarket revenue growth: 24%Aftermarket revenue as % of ESG revenue: 25%Rental income growth: 16%
    $578 million20%23.9% adjusted EBITDA margin
    Safety and Security Systems Group (SSG)
    Solid results with top-line growth from volume increases in public safety and industrial signaling, price/cost management, and cost savings. Adjusted EBITDA margin was impacted by mix headwinds but remained within the target range of 22% to 28%.
    Operating income: $22.1 millionOperating income growth: 3%Adjusted EBITDA: $23.2 millionAdjusted EBITDA growth: 3%Adjusted EBITDA margin vs prior year: down 1.8 percentage points (26.9% last year)Orders: $89 million
    $93 million10%25.1% adjusted EBITDA margin

    Operational metrics

    31
    Net sales increase
    $106 million19% YoY
    Q2 FY26

    Consolidated net sales for the quarter were $670 million, an increase of $106 million or 19% compared to last year.

    Organic sales growth
    6%YoY
    Q2 FY26

    Organic sales growth for the quarter was $31 million or 6%.

    Operating income improvement
    $20.5 million21% YoY
    Q2 FY26

    Consolidated operating income for the quarter was $118.2 million, up $20.5 million or 21% compared to last year.

    Adjusted EBITDA improvement
    $26.2 million22% YoY
    Q2 FY26

    Consolidated adjusted EBITDA for the quarter was $144.4 million, up $26.2 million or 22% compared to last year.

    Adjusted EBITDA margin
    21.5%up 60 basis points YoY
    Q2 FY26

    That translates to a margin of 21.5% in Q2 this year, up 60 basis points compared to last year.

    GAAP diluted EPS increase
    $0.2421% YoY
    Q2 FY26

    GAAP diluted EPS for the quarter was $1.40 per share, up $0.24 per share or 21% compared to last year.

    Adjusted EPS
    $1.42up $0.25 or 21% YoY
    Q2 FY26

    On an adjusted basis, EPS for the quarter was $1.42 per share, an increase of $0.25 per share or 21% from last year.

    Consolidated orders increase
    $97 million18% YoY
    Q2 FY26

    Customer demand remained strong during the quarter with orders of $637 million, representing an increase of $97 million or 18% compared to last year.

    Corporate operating expenses
    $17.8 millionup $2.1 million YoY
    Q2 FY26

    Corporate operating expenses for the quarter were $17.8 million compared to $15.7 million last year, with the increase primarily due to higher post-retirement expenses and increased medical costs.

    Gross profit improvement
    $34.2 millionYoY
    Q2 FY26

    The increase in net sales contributed to a $34.2 million improvement in gross profit.

    Consolidated gross margin
    30.4%up 40 basis points YoY
    Q2 FY26

    Consolidated gross margin for the quarter was 30.4%, a 40 basis point increase over last year.

    SG&A as % of net sales
    down 10 basis pointsYoY
    Q2 FY26

    As a percentage of our net sales, our selling, engineering, general and administrative expenses for the quarter were down 10 basis points from Q2 last year.

    Amortization expense increase
    $2.1 millionYoY
    Q2 FY26

    Other items affecting the quarterly results include a $2.1 million increase in amortization expense.

    Acquisition-related expenses increase
    $200,000YoY
    Q2 FY26

    a $200,000 increase in acquisition-related expenses

    Interest expense increase
    $2.5 millionYoY
    Q2 FY26

    and a $2.5 million increase in interest expense.

    Excess tax benefits from stock-based compensation
    $1.1 millionYoY increase
    Q2 FY26

    partially offset by a $1.1 million increase in excess tax benefits associated with stock-based compensation activity.

    Effective tax rate
    22.7%vs 23.6% last year
    Q2 FY26

    Our effective tax rate for Q2 this year was 22.7% compared to 23.6% in Q2 last year.

    Debt paid down
    $97 million
    Q2 FY26

    During the quarter, we paid down approximately $97 million of debt

    Net debt
    $391 million
    Q2 FY26 end

    ending the period with $391 million of net debt

    Credit facility availability
    $1.04 billion
    Q2 FY26 end

    and availability under our credit facility of $1.04 billion.

    Dividends paid
    $9.1 million
    Q2 FY26

    On that note, we paid dividends of $9.1 million during the quarter, reflecting a dividend of $0.15 per share

    Dividend per share
    $0.15
    Q2 FY26

    reflecting a dividend of $0.15 per share, and we recently announced a similar $0.15 per share dividend for the third quarter.

    Acquisition contribution to net sales
    $75 million
    Q2 FY26

    Acquisitions also contributed approximately $75 million of net sales during the quarter with New Way and Mega driving notable increases in sales of refuse trucks and mineral extraction support equipment.

    Aftermarket revenue as % of ESG revenue
    25%
    Q2 FY26

    In the aggregate, aftermarket represented approximately 25% of ESG revenue in Q2 this year.

    Cash conversion of net income
    131%
    Q2 FY26

    another outstanding quarter of cash generation with $113 million of operating cash flow, representing cash conversion of 131% of net income.

    Publicly funded revenue share
    a little more than half
    Q2 FY26

    while a little more than half of our revenue base is tied to some sort of publicly funded mechanism

    US water taxes impact on total net sales
    less than 15%
    Q2 FY26

    the largest publicly funded source, U.S. water taxes, impacts less than 15% of our total net sales.

    Other specialty equipment category as % of overall business
    about 25%
    Q2 FY26

    that other special equipment category is about 25% of our overall business.

    New Way annual synergies target
    $15 million to $20 million
    annual

    we outlined $15 million to $20 million of annual synergies to be achieved by the end of 2028 with synergies split roughly even between cost and revenue.

    Organic growth contribution
    3% to 3.5% price
    Q2 FY26

    The price, Chris, was about 3%, 3.5% of that. And then the volume and chassis would be the rest.

    New Way parts as % of overall revenue
    about 11%
    current

    New Way, as we talked about when we purchased the company, we're 2 full quarters in, but parts are about 11% of their overall revenue.

    Industry KPIs

    6
    MetricValueDetails
    Capacity expansion
    Parts aftermarket business24%%
    Dealer inventory months of supply
    Incremental margin operating leverage
    Order backlog order intake by segment$637 millionUSD
    Industry production market size forecasts

    Orderbook & backlog

    2
    Total backlog$1 billionQ2 FY26 end

    down $80 million or 8% YoY (from $1.08 billion)

    $75 million of reduction associated with planned decline in third-party Labrie refuse backlog

    Third-party Labrie refuse truck backlog$44 millionQ2 FY26 end

    planned decline

    discontinued in Q4 2025

    Deals & partnerships

    1
    Western TechnologyManufacturer of proprietary portable explosion protected lighting solutions for niche end markets such as industrial processing, petrochemical or aerospace.

    First acquisition for the Safety and Security Systems Group (SSG). Expected to create strong synergy opportunities.

    Capital programs

    1
    Annual Capital Expendituresunderway
    Period spend: $45 million to $55 million

    Benefit: approximately half focused on growth initiatives, other half on maintenance

    Consistent with prior years, in 2026, we expect approximately half of our annual capital expenditures to be focused on various growth initiatives with the other half focused on maintenance investments.

    Risks & headwinds

    3
    SSG Adjusted EBITDA margin compressionQ2 FY26

    25.1% in Q2 FY26 vs 26.9% in Q2 FY25

    Mitigation: Management attributes the decline primarily to mix headwinds but notes the margin is within the recently increased target range of 22% to 28%.

    Increased corporate operating expensesQ2 FY26

    $17.8 million in Q2 FY26 vs $15.7 million in Q2 FY25 (up $2.1 million)

    Mitigation: Primarily due to higher post-retirement expenses and increased medical costs.

    Overall backlog reductionQ2 FY26 end

    Down $80 million or 8% YoY to $1 billion

    Mitigation: $75 million of the reduction is associated with the planned decline in third-party Labrie refuse backlog, which was discontinued in Q4 2025.

    What to watch in Q3 FY26

    5

    Aftermarket Revenue Growth

    Next quarter and beyond
    Current24% YoY in Q2 FY26
    TargetContinued growth faster than overall company

    Why it matters

    Aftermarket is a key driver of margin expansion and business resilience, expected to grow faster than the company.

    My objective is I want to grow both the numerator and the denominator. So -- and a couple of critical things are going to contribute to the growth of aftermarket.

    Q&A highlights

    5

    How would you characterize funding across different sources and visibility for the back half and into next year?

    Jennifer Sherman confirmed that the funding mechanisms look secure, highlighting the purposeful diversification strategy across public and niche industrial markets. She noted that the $1 billion backlog provides good visibility for the second half and into 2027.

    As I mentioned in my prepared remarks, we've been very purposeful in terms of diversification of those funding sources really with the objective of creating a very resilient and durable business model. So as we look across that, we say plus or minus 55-ish percent comes from public revenue.

    asked by Steve Barger · answered by Jennifer Sherman

    2 min read5 chapters

    Detailed Narrative

    01

    Diversified Funding and End Markets

    Federal Signal has strategically diversified its revenue streams and end-market exposure over the past decade to enhance business resilience and mute cyclicality. While over half of the company's revenue is tied to publicly funded mechanisms, the largest single source, U.S. water taxes, impacts less than 15% of total net sales. Other public funding sources include Canadian provincial and local budgets, law enforcement, trash collection fees, airports, U.S. state budgets, military, and European local and federal exposure. The company's only pure-play U.S. municipal business, street sweepers, represents a relatively small portion of overall revenues, and its funding fundamentals (property and sales taxes) remain steady.

    02

    Aftermarket Ecosystem Expansion and Growth Initiatives

    Demand for Federal Signal's aftermarket offerings remains robust, with revenue increasing 24% year-over-year and representing approximately 25% of ESG revenue in Q2. The company is actively investing in its 'Build More Parts' initiative, dedicating manufacturing capacity in the second half of the year, and expanding its geographic footprint of aftermarket parts and service locations, having added approximately 20 service centers since 2019. These efforts, alongside strong rental income growth (16% YoY) and used equipment sales, are key drivers of the aftermarket ecosystem, which is expected to grow faster than the overall company.

    03

    Strategic Growth Platform and Margin Expansion Opportunities

    Federal Signal is beginning to realize significant financial benefits from its established growth platform, which encompasses key centers of excellence such as procurement, operational systems, supply chain optimization, aftermarket, dealer development, sales channel alignment, data analytics, and new product development. This platform is expected to drive further margin expansion through four categories: continued aftermarket growth, operational initiatives (e.g., optimizing procurement spend, scaling 80/20 processes), increased volumes leveraging expanded manufacturing footprint, and successful M&A integration. The company plans to invest further in scaling these centers of excellence in the second half of the year.

    04

    Acquisition Integration Success and M&A Pipeline

    The integration of recent acquisitions, New Way and Mega, is progressing ahead of internal expectations for margin and profit contribution, with cost synergy targets being realized earlier than anticipated. The company outlined $15 million to $20 million in annual synergies for New Way by the end of 2028, split evenly between cost and revenue, and is currently tracking ahead on cost synergies. Federal Signal also completed the acquisition of Western Technology, a manufacturer of explosion-protected lighting solutions, which will expand SSG's product portfolio. The company maintains an active M&A pipeline for both operating groups.

    05

    Backlog and Market Conditions

    The company's backlog stood at $1 billion at the end of Q2, providing strong forward visibility for its backlog-driven product lines, which constituted approximately 45% of net sales last year. While the backlog saw an 8% year-over-year reduction, $75 million of this was attributed to the planned decline in third-party Labrie refuse backlog, which was discontinued. Despite progress, lead times for certain products remain elevated, indicating continued robust demand. Overall customer demand remained strong, with orders increasing 18% year-over-year, and ESG orders up 24%.

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