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    KBH
    Earnings call· May 2026(Q2 FY26)

    KB HOME Q2 FY26 earnings call KBH

    Jun 23, 2026 Source

    Executive summary

    KB Home Q2 FY26 — Strategic BTO Shift Drives Backlog Growth and Margin Improvement

    KB Home is strategically returning to a built-to-order model, which is now driving sequential backlog growth and expected margin expansion in the second half of fiscal 2026. Despite a challenging spring selling season marked by low consumer confidence and higher mortgage rates, the company achieved significant operational efficiencies, including reduced build times. This shift positions KB Home for more predictable deliveries and stronger, more sustainable performance, supported by a balanced capital allocation strategy.

    Highlights

    5
    • Adjusted housing gross profit margin showed sequential improvement to 15.7% in Q2 FY26 from 15.5% in Q1 FY26.

    • Active community count grew 11% year-over-year to 280 communities.

    • Build times for built-to-order (BTO) homes reduced by 8 days sequentially to 100 days, reaching a decade-low.

    • Net orders for BTO homes represented 73% of total net orders in Q2 FY26, enhancing future predictability.

    • Repurchased 1.4 million shares for $75 million, contributing to a book value per share of nearly $62.

    Concerns

    5
    • Total revenues declined 27% year-over-year to $1.11 billion.

    • Diluted earnings per share decreased to $0.43 from $1.50 year-over-year.

    • Housing gross profit margin decreased to 15.2% from 19.3% year-over-year.

    • Homebuilding operating income margin declined to 2.5% from 8.6% year-over-year.

    • Community absorption rate was 4 net orders per month due to challenging market conditions, including elevated mortgage rates and low consumer confidence.

    Guidance & targets

    15
    CategoryTargetConfidence
    Homes delivered
    2,600 to 2,800 homes
    high materiality
    High
    Housing revenues
    $1.2 billion to $1.35 billion
    high materiality
    High
    Housing gross profit margin
    16.0% to 16.6%
    high materiality
    High
    SG&A ratio
    11.3% to 11.9%
    medium materiality
    High
    Effective tax rate
    19% to 21%
    medium materiality
    High
    Homes delivered
    10,500 to 11,000 homes
    high materiality
    High
    Housing revenues
    $4.9 billion to $5.3 billion
    high materiality
    High
    Housing gross profit margin
    16.1% to 16.5%
    high materiality
    High
    SG&A ratio
    11.4% to 11.8%
    medium materiality
    High
    Effective tax rate
    Approximately 22% to 24%
    medium materiality
    High
    Share repurchases
    $50 million to $100 million
    high materiality
    High
    Backlog growth
    Return to year over year backlog growth
    medium materiality
    High
    Bay Area deliveries contribution
    Meaningful gross margin contributor
    high materiality
    High
    Atlanta community opening
    Early 2027
    low materiality
    High
    Q3 Ending Community Count
    Between 270 and 280
    medium materiality
    High

    Operational metrics

    54
    Net income
    $27.3 milliondown from $107.9 million YoY
    Q2 FY26

    Reported net income for the quarter.

    Diluted earnings per share
    $0.43down from $1.50 YoY
    Q2 FY26

    Reported diluted EPS for the quarter.

    Housing revenues
    $1.11 billiondown 27% YoY from $1.52 billion
    Q2 FY26

    Total housing revenues for the quarter.

    Homes delivered
    2,395down 23% YoY
    Q2 FY26

    Number of homes delivered during the quarter.

    Backlog conversion rate
    66%down from 70% YoY
    Q2 FY26

    Rate at which backlog homes were converted to deliveries.

    Average selling price of homes delivered
    $461,900up 2% sequentially
    Q2 FY26

    Average price of homes delivered in the quarter.

    Homebuilding operating income
    $28.2 milliondown from $131.5 million YoY
    Q2 FY26

    Operating income for the homebuilding segment.

    Homebuilding operating income margin
    2.5%down from 8.6% YoY
    Q2 FY26

    Operating income margin for the homebuilding segment.

    Housing gross profit margin
    15.2%down from 19.3% YoY; down from 15.3% QoQ
    Q2 FY26

    Reported housing gross profit margin.

    Housing gross profit margin (excluding inventory charges)
    15.7%down from 19.7% YoY; up from 15.5% QoQ
    Q2 FY26

    Housing gross profit margin adjusted for inventory charges.

    Inventory charges
    $5.6 million
    Q2 FY26

    Total inventory charges incurred during the quarter.

    SG&A ratio
    12.7%
    Q2 FY26

    Selling, general and administrative expenses as a percentage of revenues.

    SG&A expenses (relocation)
    $1.5 million
    Q2 FY26

    Expenses related to the planned corporate headquarters relocation.

    Income tax expense
    $9.9 million
    Q2 FY26

    Total income tax expense for the quarter.

    Effective tax rate
    26.6%up from 24.2% YoY
    Q2 FY26

    Effective tax rate for the quarter, higher than expected due to fewer stock option exercises.

    Diluted average share count
    down 12%YoY
    Q2 FY26

    Decrease in diluted average share count due to share repurchase activity.

    Share repurchases
    1.4 million shares
    Q2 FY26

    Shares repurchased during the second quarter.

    Share repurchases (YTD)
    2.2 million shares
    YTD Q2 FY26

    Total shares repurchased year-to-date.

    Remaining share repurchase authorization
    $775 million
    Q2 FY26

    Amount remaining under the current Board authorization for share repurchases.

    Dividends paid
    $15 million
    Q2 FY26

    Total dividends paid during the second quarter.

    Annualized dividend yield
    2%
    Q2 FY26

    Annualized dividend yield based on Q2 payment.

    Total liquidity
    $1.12 billion
    Q2 FY26

    Total liquidity at the end of the quarter.

    Cash balance
    $200 million
    Q2 FY26

    Cash balance at the end of the quarter.

    Revolving credit facility available
    $923 million
    Q2 FY26

    Amount available under the unsecured revolving credit facility.

    Cash borrowings outstanding (revolver)
    $275 million
    Q2 FY26

    Cash borrowings outstanding under the revolving credit facility.

    Debt to capital ratio
    34.1%up from 30.3% at end of FY25
    Q2 FY26

    Debt to capital ratio at the end of the quarter, reflecting credit facility borrowings.

    Land acquisition and development investment
    nearly $500 million
    Q2 FY26

    Investment in land acquisition and development during the second quarter.

    Land acquisition and development investment (YTD)
    $1.06 billiondown 26% from H1 FY25
    YTD Q2 FY26

    Year-to-date investment in land acquisition and development.

    Inventory balance
    $5.7 billionup slightly from end of FY25
    Q2 FY26

    Total inventory balance at the end of the quarter.

    Lots owned or controlled
    over 59,000 lots
    Q2 FY26

    Total number of lots owned or controlled by the company.

    Controlled lots percentage
    38%
    Q2 FY26

    Percentage of total lots that are controlled (optioned).

    Active community count
    280up 11% YoY
    Q2 FY26

    Number of active selling communities.

    New communities opened
    over 70
    H1 FY26

    Number of new communities opened in the first half of the fiscal year.

    Backlog homes
    4,526up 26% sequentially
    Q2 FY26

    Number of homes in backlog at quarter end.

    Backlog homes growth
    up 45%
    since beginning of year

    Growth in backlog homes since the start of the fiscal year.

    Homes in process
    3,989
    Q2 FY26

    Total number of homes currently under construction.

    Sold homes in process
    77%
    Q2 FY26

    Percentage of homes in process that are already sold.

    Finished unsold inventory
    11%down from 25% in Q1 FY26
    Q2 FY26

    Percentage of total production represented by finished unsold homes.

    Build times (BTO homes)
    100 daysreduced by 8 days sequentially
    Q2 FY26

    Average build time for built-to-order homes.

    BTO net orders percentage
    73%
    Q2 FY26

    Percentage of net orders that were for built-to-order homes.

    Sold not started homes
    over 1,500
    Q2 FY26

    Number of homes sold but construction has not yet started.

    Direct cost reduction
    up to 15%
    past 3 years

    Magnitude of direct cost improvement in certain divisions.

    KBHS Home Loans capture rate
    83%
    Q2 FY26

    Percentage of buyers financing through the joint venture.

    Average cash down payment
    15%fairly steady QoQ
    Q2 FY26

    Average cash down payment for buyers using KBHS Home Loans.

    Average household income (KBHS users)
    $136,000
    Q2 FY26

    Average household income of customers using KBHS Home Loans.

    Average FICO score (KBHS users)
    741
    Q2 FY26

    Average FICO score of customers using KBHS Home Loans.

    All cash buyers
    8%
    Q2 FY26

    Percentage of deliveries to all cash buyers.

    Deliveries from new markets
    about 10%
    FY26

    Expected contribution of new markets to fiscal 2026 volume.

    Land investment split
    roughly 75%
    Q2 FY26

    Allocation of land investment towards development and fees for already owned land.

    Book value per share
    nearly $62
    Q2 FY26

    Book value per share at the end of the quarter.

    Community absorption rate
    4 net orders per month
    Q2 FY26

    Average net orders per community per month.

    BTO deliveries percentage
    60%
    Q2 FY26

    Percentage of deliveries that were built-to-order homes.

    BTO deliveries percentage (estimate)
    plus or minus 70%
    Q4 FY26

    Estimated percentage of deliveries that will be built-to-order homes in Q4.

    BTO gross margin premium
    4 points
    past 2 years

    The consistent gross margin premium for built-to-order homes compared to speculative sales.

    Risks & headwinds

    3
    Low consumer confidenceQ2 FY26, ongoing

    Community absorption rate of 4 net orders per month

    Mitigation: Adjusting pricing in certain communities; focusing on BTO model for predictability and customer investment

    Material cost pressureRecent

    Specifically lumber

    Mitigation: Diversified lumber strategy; deep supplier relationships; rebidding and negotiating local/national contracts; value engineering products; simplifying studio offerings

    Elimination of energy tax creditsAfter June 30, 2026

    Reduced impact on effective tax rate

    Mitigation: Incorporated into H2 FY26 tax rate guidance

    Q&A highlights

    8

    Is the expected sequential operating leverage in gross margin (30bps Q2-Q3, 60bps Q3-Q4) a normal trend, or is there anything unusual about it?

    Management confirmed that the expected operating leverage is a normal trend, as the second half of the year typically sees more deliveries. They also noted that the current overhead structure is capable of handling increased scale into FY27.

    Yes, John, I think it's a pretty normal trend. We always deliver more in the second half than we do the first half.

    asked by John Lovallo · answered by Jeffrey Mezger

    2 min read5 chapters

    Detailed Narrative

    01

    Strategic Return to Built-to-Order (BTO) Model

    KB Home is strategically returning to a predominantly built-to-order (BTO) business model, which places the customer at the center by allowing personalization of lot, floor plan, and finishes. This approach creates a sold backlog before construction begins, providing greater visibility and predictability for deliveries and margins. The company currently has over 1,500 sold homes not yet started, which offers leverage with trade partners for better costs and consistent workflow. This shift is expected to enable stronger, more sustainable performance and margin expansion over time, with the temporary trough in deliveries now believed to be behind them.

    02

    Navigating Challenging Market Conditions

    The second quarter saw a challenging spring selling season, with consumer confidence remaining low due to elevated mortgage rates, inflation, and geopolitical uncertainties. This resulted in a community absorption rate of 4 net orders per month. While March sales were softer, April rebounded with lower interest rates and pricing adjustments. Sales remained resilient in May despite rising rates, and June trends are aligning with typical seasonal patterns, supporting the company's guidance for the second half of the year.

    03

    Operational Efficiencies and Cost Management

    KB Home has made significant progress in operational efficiencies, reducing build times for BTO homes by 8 days sequentially to 100 days, the lowest in over a decade. This allows for later sales for same-year delivery and improved cost leverage. The company has also achieved direct cost reductions of up to 15% in some divisions over the past three years. While facing recent pressure from material costs like lumber, KB Home is mitigating this through diversified lumber strategies, supplier relationships, rebidding contracts, and value engineering.

    04

    Land Strategy and Geographic Expansion

    The company maintains a favorable land position with over 59,000 lots owned or controlled, with 38% under control. KB Home self-finances its land acquisitions and is focused on expanding within existing markets. This year marks their return to Atlanta, a top 10 housing market, where they recently acquired their first land parcel for a community opening in early 2027. Management noted increasing opportunities for finished lot deals as the land market begins to rationalize.

    05

    Financial Strength and Capital Allocation

    KB Home ended the quarter with strong financial flexibility, including $1.12 billion in total liquidity, comprising $200 million in cash and $923 million available under its revolving credit facility. The company continues a balanced capital allocation strategy, investing nearly $500 million in land acquisition and development in Q2, with 75% dedicated to developing owned land. Concurrently, they returned $75 million to shareholders through share repurchases and paid $15 million in dividends, maintaining a healthy debt-to-capital ratio of 34.1%.

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