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    LMT
    Earnings call· Jun 2025(Q2 FY25)

    LOCKHEED MARTIN Q2 FY25 earnings call LMT

    Jul 22, 2025 Source

    Executive summary

    Lockheed Martin Q2 FY25 — Significant Program Charges Impact Profit, Strong Backlog & F-35 Demand

    Lockheed Martin reported Q2 FY25 sales comparable to prior year, driven by strong performance in missiles and F-35 production, but profit and EPS were significantly impacted by $1.8 billion in charges on legacy and classified programs. The company is implementing enhanced oversight and contract restructuring efforts while reaffirming full-year sales guidance and anticipating record backlog, despite a revised lower outlook for segment profit and a reduced free cash flow projection for FY26 due to ongoing program investments.

    Highlights

    5
    • Reported $18 billion of sales, comparable year-over-year, with strong growth in MFC missile programs, F-35 production, and Space strategic missiles.

    • Returned $1.3 billion to shareholders through dividends and share repurchases in Q2 FY25.

    • Delivered 50 F-35 aircraft in the quarter, bringing total F-35 deliveries to 97 YTD FY25, on track for 170-190 deliveries for FY25.

    • Secured new F-35 orders from the U.K. (12 F-35As) and Belgium (11 aircraft), with Denmark also expressing intent for additional aircraft.

    • Anticipates ending FY25 with a new backlog record, driven by expected significant awards including F-35 Lot 18-19, JASSM/LRASM, PAC-3, CH-53K multiyear, and classified space programs.

    Concerns

    5
    • Recognized $1.8 billion in total charges, including $1.6 billion in operational losses on segment operating profit, primarily from a $950 million charge on a classified Aeronautics program and $665 million on CMHP and TUHP programs.

    • GAAP EPS was $1.46, reduced by $5.83 due to program losses, impairment charges, and a tax reserve.

    • Second quarter free cash flow was a usage of $150 million, impacted by a $600 million headwind from delayed F-35 Lot 18-19 award and $100 million from tariff impacts.

    • Lowered FY25 segment operating profit guidance to $6.6 billion-$6.7 billion (implied 9% margin) and EPS guidance to $21.70-$22.00 due to charges and tax reserve.

    • Projected FY26 free cash flow to be closer to $6 billion, down from FY25 guidance, due to program challenges and increased investment demands.

    Guidance & targets

    9
    CategoryTargetConfidence
    Full-year 2025 Sales
    $73.75B-$74.75B
    high materiality
    High
    Full-year 2025 Segment Operating Profit
    $6.6B-$6.7B
    high materiality
    Medium
    Full-year 2025 Implied Segment Operating Margin
    9%
    high materiality
    Medium
    Full-year 2025 EPS
    $21.70-$22.00
    high materiality
    Medium
    Full-year 2025 Free Cash Flow
    $6.6B-$6.8B
    high materiality
    High
    Full-year 2025 F-35 Deliveries
    170-190 aircraft
    medium materiality
    High
    Full-year 2026 Free Cash Flow
    closer to $6B
    high materiality
    Medium
    Annual Shareholder Returns
    at least $6B
    high materiality
    High
    Full-year 2026 Pension Contribution
    $1B
    medium materiality
    High

    Segment performance

    4
    SegmentRevenueYoYQoQMargin
    Aeronautics
    Increase in sales primarily due to higher volumes on F-35 production contracts, partially offset by $360 million lower volume from the classified program loss. Operating profit decreased due to $950 million loss on the classified program.
    Sales excluding classified program loss impact: up mid-single digits YoYOperating profit excluding classified program loss: up high single digits YoY
    $7.4B2%Decreased significantly YoY
    Missiles and Fire Control (MFC)
    Sales driven by higher volume on multiple tactical and strike missile programs, including JASSM/LRASM, HIMARS, and PrSM. Operating profit improved due to higher volume and favorable mix, partially offset by lower profit rate adjustments on PAC-3.
    Operating profit growth: 6% YoY
    $3.4B11%$479M
    Rotary and Mission Systems (RMS)
    Sales primarily driven by $305 million loss impacts related to CMHP and TUHP programs at Sikorsky. Excluding these impacts, sales declined due to lower volume on SEAHAWK programs and Canadian Surface Combatant. Operating profit decreased due to $665 million CMHP and TUHP program losses.
    Sales excluding program loss impacts: declined mid-single digits YoYOperating profit excluding program losses: comparable YoY
    $4B-12%Decreased significantly YoY
    Space
    Sales increased due to higher volume in commercial civil space (Orion) and strategic/missile defense (next-generation interceptor, fleet ballistic missile), partially offset by a decrease in National Security Space. Operating profit increased due to higher profit booking rate adjustments, primarily from favorable performance on commercial civil space programs.
    Operating profit growth: 5% YoYULA equity earnings: flat YoY
    4%

    Operational metrics

    22
    Sales
    $18.2Bcomparable YoY
    Q2 FY25

    Reported sales for the quarter.

    Sales (excluding charges)
    mid-single-digit increase
    Q2 FY25

    Underlying sales growth excluding the impact of program charges.

    Operational Portion of Program Losses
    $1.6B
    Q2 FY25

    Impact on segment operating profit from program charges.

    Aeronautics Classified Program Loss
    $950Mincremental
    Q2 FY25

    Incremental reach-forward loss recognized due to design, integration, and test challenges.

    Canadian Maritime Helicopter Program (CMHP) Loss
    $570M
    Q2 FY25

    Loss recognized for providing enhanced capability to upgrade the baseline fleet.

    Turkish Utility Helicopter Program (TUHP) Loss
    $95M
    Q2 FY25

    Loss recognized due to impacts of U.S. government sanctions on Turkish entities.

    Total Program Charges
    $1.8B
    Q2 FY25

    Total charges recognized across several legacy programs and a tax matter.

    EPS Reduction from Charges, Impairments, Tax Reserve
    $5.83
    Q2 FY25

    Total reduction in GAAP EPS due to program losses, impairment charges related to NGAD decision, and a reserve for uncertain tax position.

    Tax Dispute Interest Accrual
    $100M
    Q2 FY25

    Accrued interest as part of further evaluation of the IRS tax assertion.

    FCF Headwind from F-35 Lot 18-19 Delay
    $600M
    Q2 FY25

    Impact on working capital due to delay of F-35 Lot 18-19 award.

    FCF Headwind from Tariff Impacts
    $100M
    Q2 FY25

    Quarter-to-date tariff impacts on free cash flow.

    Cash Usage (Aero Classified Program)
    $500M
    FY25

    Assumed cash usage for the Aero Classified Program, baked into FY25 FCF guidance.

    Cash Usage (Aero Classified Program)
    ~$400Msteps down from FY25
    FY26

    Projected cash usage for the Aero Classified Program in FY26.

    Cash Usage (MFC Classified Program)
    $200M-$250M
    FY26

    Projected cash usage for the MFC Classified Program in FY26.

    Cash Tax Benefits (One Big Beautiful Bill Act)
    $400M-$600M
    FY25

    Anticipated cash tax benefits from new legislation.

    Shareholder Returns
    $1.3B
    Q2 FY25

    Amount returned to shareholders in the quarter.

    PAC-3 Production Increase
    quadrupling
    Future

    U.S. Army request for PAC-3 missiles.

    ARRW Budget Request
    Nearly $400M
    FY26

    Included in the President's fiscal year 2026 budget request for Air-Launched Rapid Response Weapon production.

    CH-53K Multiyear Procurement Aircraft
    85
    Lots 9-13

    Minimum number of aircraft in the 5-year multiyear procurement with the U.S. Navy.

    F-35 Deliveries YTD
    97
    YTD FY25

    Total F-35 deliveries so far this year.

    F-35 Backlog Addition
    ~150
    H2 FY25

    Expected addition to F-35 backlog with Lot 19.

    Pension Contribution
    $1Bno pension contribution in FY25
    FY26

    Assumed pension contribution for next year.

    Industry KPIs

    7
    MetricValueDetails
    Total company backlog$167BUSD
    Defense program awards85aircraft
    Program segment backlog311aircraft
    Unit deliveries by program50aircraft
    Production rates by program
    Program margins eac charges$950MUSD
    Production capacity expansion

    Orderbook & backlog

    2
    Total Backlog$167BQ2 FY25

    Expected to end FY25 with a new backlog record.

    F-35 Backlog311 aircraftQ2 FY25

    Expected to add ~150 aircraft with Lot 19 in H2 FY25.

    Product announcements

    4
    ProductTypeDetails
    F-35 Software Updateupdate
    Long-Range Discrimination Radar (LRDR)milestone
    Conventional Prompt Strike (CPS) Missilemilestone
    GPS IIIF Satellitesexpansion

    Deals & partnerships

    3
    U.S. Navy5-year multiyear procurement for CH-53K helicopters5 years

    Price agreement reached for CH-53K lots 9 through 13, for a minimum of 85 aircraft. Award targeted for late in the third quarter with initial deliveries commencing in 2029.

    Turkish entities and personsRestructuring of Sikorsky's Turkish Utility Helicopter program (TUHP)

    Notional agreement to restructure the TUHP program, including a change of scope of work due to the impacts of U.S. government sanctions on Turkish entities and persons involved in that program.

    Canadian governmentPotential restructuring of Canadian Maritime Helicopter Program (CMHP)

    Discussions continue to potentially restructure certain contractual terms for CMHP. The company made a decision to provide enhanced capability to upgrade the baseline fleet.

    Risks & headwinds

    4
    Program losses on Aeronautics Classified Program, CMHP, and TUHPQ2 FY25 (charges recognized)

    $1.8 billion in total charges, including $950 million for Aero Classified, $570 million for CMHP, and $95 million for TUHP.

    Mitigation: Reconstituted program review teams, increased oversight, regular independent review teams, sharing lessons learned, potential contract restructuring with customers, policy of no "must-win" programs to avoid outsized future risk.

    IRS assertion of additional income taxOngoing dispute, Q2 FY25 (accrual)

    $4.6 billion additional income tax, $100 million interest accrued in Q2 FY25.

    Mitigation: Pursuing remedies through IRS Independent Office of Appeals and potentially judicial proceeding; company stands by its tax accounting method.

    Negative free cash flow due to F-35 Lot 18-19 award delay, tariff impacts, and high receivablesQ2 FY25

    -$150 million FCF in Q2 FY25; $600 million FCF headwind from F-35 delay; $100 million FCF headwind from tariffs.

    Mitigation: Expectation of F-35 Lot 18-19 award in Q3 FY25 to liquidate significant balance; most Q2 receivables collected in early July.

    Increased investment demands impacting FY26 free cash flowFY26

    FY26 FCF projected closer to $6 billion, down from FY25 guidance.

    Mitigation: Commitment to returning at least $6 billion per year to shareholders through dividends and share repurchases.

    What to watch in Q3 FY25

    5

    F-35 Lot 18-19 Award

    Q3 FY25
    CurrentDelayed, created $600M FCF headwind in Q2 FY25.
    TargetAwarded, liquidating significant balance from contract assets.

    Why it matters

    Critical for FCF generation and backlog growth, impacting working capital.

    In addition, we anticipate the F-35 Lot 18-19 award in Q3 will liquidate a significant balance from contract assets.

    Q&A highlights

    5

    Why should investors be confident that problem programs, especially the Aero Classified one, are de-risked, given similar statements in Q4? What's different now, and how long is the onerous contract?

    CEO Jim Taiclet explained that a reconstituted, higher-level program review team with wider expertise reassessed newly evident cost trends and re-evaluated all program assumptions to a deeper level than previously done. The charges reflect this re-baselining against long-standing fixed-price commitments from 2018. CFO Evan Scott added that additional controls established after Q4 provided better insight into emerging challenges, allowing for earlier signaling of cost issues. They are actively monitoring and managing risks, with a commitment to transparency. The duration of the fixed-price contract cannot be disclosed but is "not unlimited."

    We reassessed the newly evident trends of cost increases and reevaluated all the program assumptions to the most detailed level of depth, a level below what had been done previously.

    asked by Myles Walton · answered by James Taiclet

    3 min read6 chapters

    Detailed Narrative

    01

    Significant Program Charges and Corrective Actions

    Lockheed Martin recognized $1.8 billion in total charges in Q2 FY25, including $1.6 billion impacting segment operating profit. This primarily comprised a $950 million incremental loss on a classified Aeronautics program due to design, integration, and test challenges, a $570 million loss on the Canadian Maritime Helicopter Program (CMHP) for enhanced capabilities and upgrades, and a $95 million loss on the Turkish Utility Helicopter Program (TUHP) due to U.S. government sanctions. Management has reconstituted program review teams with broader expertise and higher-level oversight, implementing more rigorous monitoring and risk mitigation strategies. They are also engaging customers for potential contract restructuring to moderate risks on these long-standing fixed-price commitments.

    02

    F-35 Program Update and Strategic Importance

    The company delivered 50 F-35 aircraft in Q2 FY25, bringing the year-to-date total to 97, and remains on track for 170-190 deliveries for the full year. TR3 hardware integration is complete, and new software has been released to the fleet, enhancing pilot interface and adding advanced capabilities. International demand remains strong, with the U.K. planning to procure 12 F-35As and Belgium adding 11 aircraft, while Denmark also expressed interest. Management emphasized the F-35's critical role in modern warfare, citing its combat effectiveness in recent Middle East operations and its unique fifth-generation capabilities, asserting its long-term relevance for U.S. and allied national security.

    03

    Combat Effectiveness and Homeland Defense Initiatives

    Lockheed Martin's systems demonstrated high effectiveness in recent U.S. military operations, with F-35 and F-22 fighters leading missions and PAC-3 missiles successfully intercepting ballistic threats. THAAD and Aegis systems also contributed to multi-layered defense. The company is a key integrator for the 'Golden Dome' homeland defense system, leveraging expertise in missile warning, command and control, and space satellite reconnaissance. A breakthrough flight test of the Long-Range Discrimination Radar (LRDR) successfully detected and tracked a ballistic missile threat, integrating data into the Missile Defense Agency's network, further validating capabilities for homeland defense.

    04

    Budget Environment and Munitions Focus

    The U.S. government's focus on homeland security and deterrence is expected to drive significant increases in munition spending. The U.S. Navy intends to purchase PAC-3 for the first time, and the U.S. Army has requested quadrupling PAC-3 production. Hypersonics are also a priority, with the FY26 budget request including nearly $400 million for the Air-Launched Rapid Response Weapon (ARRW) and a successful flight test of the Navy's Conventional Prompt Strike (CPS) missile. Additionally, a 5-year multiyear procurement for a minimum of 85 CH-53K aircraft (Lots 9-13) was agreed upon with the U.S. Navy, with award targeted for late Q3 FY25.

    05

    Cash Flow Dynamics and Tax Matters

    Q2 FY25 free cash flow was a usage of $150 million, primarily due to a $600 million headwind from the delayed F-35 Lot 18-19 award, $100 million from tariff impact🌐s, and high receivables. However, the company anticipates a strong second half for cash flow, expecting the F-35 award in Q3 to liquidate a significant balance. The IRS has asserted a $4.6 billion additional income tax liability related to a tax accounting method change, which the company is appealing, accruing $100 million in interest. Offsetting this, the 'One Big Beautiful Bill Act' is expected to provide $400 million-$600 million in cash tax benefits, mainly from R&D capitalization.

    06

    Revised FY26 Free Cash Flow Outlook

    The company revised its FY26 free cash flow projection to be closer to $6 billion, down from a previously discussed low single-digit absolute growth baseline. This adjustment reflects the ongoing challenges in the Aeronautics Classified Program (estimated $400 million cash usage in FY26), the MFC Classified Program (estimated $200-$250 million cash usage in FY26), and increased investment demands for advancing complex programs, accelerating capacity, and enhancing capabilities. Despite this, Lockheed Martin remains committed to returning at least $6 billion annually to shareholders through dividends and share repurchases, and anticipates a $1 billion pension contribution in FY26.

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