Foster L.B. Co. Files 10-Q for Q2 2024

Ticker: FSTR · Form: 10-Q · Filed: Aug 6, 2024 · CIK: 352825

Sentiment: neutral

Topics: 10-Q, quarterly-report, metals-wholesale

TL;DR

Foster L.B. Co. 10-Q filed. Financials for Q2 2024 out.

AI Summary

Foster L.B. Co. filed its 10-Q for the period ending June 30, 2024. The filing details financial performance and operational updates for the company, which operates in the wholesale metals service centers and offices sector. Specific financial figures and operational highlights are presented within the report.

Why It Matters

This filing provides investors and analysts with the latest financial health and operational status of Foster L.B. Co., crucial for understanding its market position and future prospects.

Risk Assessment

Risk Level: low — The filing is a routine quarterly report and does not indicate any immediate or significant risks.

Key Players & Entities

FAQ

What is the primary business of Foster L.B. Co. according to the filing?

Foster L.B. Co. is classified under Standard Industrial Classification 5051 as Wholesale-Metals Service Centers & Offices.

For what period is this 10-Q report filed?

This 10-Q report is filed for the period of report ending June 30, 2024.

When was this 10-Q filing submitted to the SEC?

The filing was submitted on August 6, 2024.

What is the state of incorporation for Foster L.B. Co.?

Foster L.B. Co. is incorporated in Pennsylvania (PA).

What is the fiscal year end for Foster L.B. Co.?

The fiscal year end for Foster L.B. Co. is December 31 (1231).

Filing Stats: 4,778 words · 19 min read · ~16 pages · Grade level 18.1 · Accepted 2024-08-06 17:08:40

Key Financial Figures

Filing Documents

Financial Information

PART I. Financial Information

Financial Statements

Item 1. Financial Statements: Condensed Consolidated Balance Sheets 3 Condensed Consolidated Statements of Operations 4 Condensed Consolidated Statements of Comprehensive Income 5 Condensed Consolidated Statements of Cash Flows 6 Condensed Consolidated Statements of Stockholders' Equity 7 Notes to Condensed Consolidated Financial Statements 11

Management's Discussion and Analysis of Financial Condition and Results of Operations

Item 2. Management's Discussion and Analysis of Financial Condition and Results of Operations 23

Quantitative and Qualitative Disclosures about Market Risk

Item 3. Quantitative and Qualitative Disclosures about Market Risk 33

Controls and Procedures

Item 4. Controls and Procedures 33

Other Information

PART II. Other Information 34

Legal Proceedings

Item 1. Legal Proceedings 34

Risk Factors

Item 1A. Risk Factors 34

Unregistered Sales of Equity Securities and Use of Proceeds

Item 2. Unregistered Sales of Equity Securities and Use of Proceeds 34

Defaults Upon Senior Securities

Item 3. Defaults Upon Senior Securities 34

Mine Safety Disclosures

Item 4. Mine Safety Disclosures 34

Other Information

Item 5. Other Information 34

Exhibits

Item 6. Exhibits 35 Signature 36 2 Table of Contents

FINANCIAL INFORMATION

Part I. FINANCIAL INFORMATION

Financial Statements

Item 1. Financial Statements L.B. FOSTER COMPANY AND SUBSIDIARIES CONDENSED CONSOLIDATED BALANCE SHEETS (In thousands, except share data) June 30, 2024 December 31, 2023 (Unaudited) ASSETS Current assets: Cash and cash equivalents $ 4,021 $ 2,560 Accounts receivable - net (Note 5) 75,889 53,484 Contract assets - net (Note 3) 20,562 29,489 Inventories - net (Note 6) 80,085 73,496 Other current assets 10,912 8,961 Total current assets 191,469 167,990 Property, plant, and equipment - net 75,608 75,999 Operating lease right-of-use assets - net 13,313 14,905 Other assets: Goodwill (Note 4) 32,019 32,587 Other intangibles - net (Note 4) 17,078 19,010 Other assets 3,774 2,715 TOTAL ASSETS $ 333,261 $ 313,206 LIABILITIES AND STOCKHOLDERS' EQUITY Current liabilities: Accounts payable $ 45,920 $ 40,305 Deferred revenue (Note 3) 7,532 12,479 Accrued payroll and employee benefits 7,921 16,978 Current portion of accrued settlement (Note 13) 6,000 8,000 Current maturities of long-term debt (Note 7) 167 102 Other accrued liabilities 12,889 17,442 Total current liabilities 80,429 95,306 Long-term debt (Note 7) 87,006 55,171 Deferred tax liabilities (Note 9) 1,173 1,232 Long-term operating lease liabilities 10,497 11,865 Other long-term liabilities 6,504 6,797 Stockholders' equity: Common stock, par value $ 0.01 , authorized 20,000,000 shares; shares issued at June 30, 2024 and December 31, 2023, 11,115,779 ; shares outstanding at June 30, 2024 and December 31, 2023, 10,783,036 and 10,733,935 , respectively 111 111 Paid-in capital 42,612 43,111 Retained earnings 131,916 124,633 Treasury stock - at cost, 332,743 and 381,844 common stock shares at June 30, 2024 and December 31, 2023, respectively ( 6,405 ) ( 6,494 ) Accumulated other comprehensive loss ( 21,156 ) ( 19,250 ) Total L.B. Foster Company stockholders' equity 147,078 142,111 Noncontrolling interest 574 724 Total stockholders' equity 147,652 142,835 TOTAL LIABILITIES AND

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