Foster L. B. Co. Files Q3 2024 10-Q

Ticker: FSTR · Form: 10-Q · Filed: Nov 7, 2024 · CIK: 352825

Sentiment: neutral

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

TL;DR

Foster L. B. Co. Q3 2024 10-Q filed. Financials and operations updated.

AI Summary

Foster L. B. Co. filed its 10-Q for the period ending September 30, 2024. The filing details financial performance and operational updates for the third quarter of 2024. Key financial figures and segment performance are presented, reflecting the company's ongoing business activities.

Why It Matters

This filing provides investors with a quarterly update on Foster L. B. Co.'s financial health and operational performance, crucial for investment decisions.

Risk Assessment

Risk Level: low — This is a standard quarterly filing with no immediate red flags or significant new risks highlighted.

Key Numbers

Key Players & Entities

FAQ

What were the total revenues for the third quarter of 2024?

The filing does not explicitly state total revenues for Q3 2024 in the provided snippet, but it does reference product and service revenue segments for the period.

What is Foster L. B. Co.'s primary business?

Foster L. B. Co. operates in the Wholesale - Metals Service Centers & Offices industry, SIC code 5051.

When was this 10-Q filing submitted?

This 10-Q filing was submitted on November 7, 2024.

What is the company's state of incorporation?

The company is incorporated in Pennsylvania (PA).

What fiscal year end does Foster L. B. Co. observe?

Foster L. B. Co.'s fiscal year ends on December 31st.

Filing Stats: 4,760 words · 19 min read · ~16 pages · Grade level 17.9 · Accepted 2024-11-07 16:01:47

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 (Loss) 5 Condensed Consolidated Statements of Cash Flows 6 Condensed Consolidated Statements of Stockholders' Equity 7 Notes to Condensed Consolidated Financial Statements 9

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 25

Quantitative and Qualitative Disclosures about Market Risk

Item 3. Quantitative and Qualitative Disclosures about Market Risk 36

Controls and Procedures

Item 4. Controls and Procedures 37

Other Information

PART II. Other Information 38

Legal Proceedings

Item 1. Legal Proceedings 38

Risk Factors

Item 1A. Risk Factors 38

Unregistered Sales of Equity Securities and Use of Proceeds

Item 2. Unregistered Sales of Equity Securities and Use of Proceeds 38

Defaults Upon Senior Securities

Item 3. Defaults Upon Senior Securities 38

Mine Safety Disclosures

Item 4. Mine Safety Disclosures 38

Other Information

Item 5. Other Information 38

Exhibits

Item 6. Exhibits 39 Signature 40 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) September 30, 2024 December 31, 2023 (Unaudited) ASSETS Current assets: Cash and cash equivalents $ 3,135 $ 2,560 Accounts receivable - net (Note 5) 66,718 53,484 Contract assets - net (Note 3) 20,186 29,489 Inventories - net (Note 6) 73,877 73,111 Other current assets 9,538 8,711 Total current assets 173,454 167,355 Property, plant, and equipment - net 75,732 75,579 Operating lease right-of-use assets - net 12,604 14,905 Other assets: Goodwill (Note 4) 32,880 32,587 Other intangibles - net (Note 4) 16,020 19,010 Deferred tax assets (Note 9) 30,045 — Other assets 3,809 2,965 TOTAL ASSETS $ 344,544 $ 312,401 LIABILITIES AND STOCKHOLDERS' EQUITY Current liabilities: Accounts payable $ 40,008 $ 39,500 Deferred revenue (Note 3) 9,720 12,479 Accrued payroll and employee benefits 11,243 16,978 Current portion of accrued settlement (Note 13) 4,000 8,000 Current maturities of long-term debt (Note 7) 167 102 Other accrued liabilities 11,251 17,442 Total current liabilities 76,389 94,501 Long-term debt (Note 7) 68,377 55,171 Deferred tax liabilities (Note 9) 1,134 1,232 Long-term operating lease liabilities 9,923 11,865 Other long-term liabilities 6,285 6,797 Stockholders' equity: Common stock, par value $ 0.01 , authorized 20,000,000 shares; shares issued at September 30, 2024 and December 31, 2023, 11,115,779 ; shares outstanding at September 30, 2024 and December 31, 2023, 10,657,554 and 10,733,935 , respectively 111 111 Paid-in capital 43,385 43,111 Retained earnings 167,821 124,633 Treasury stock - at cost, 458,225 and 381,844 common stock shares at September 30, 2024 and December 31, 2023, respectively ( 8,994 ) ( 6,494 ) Accumulated other comprehensive loss ( 20,472 ) ( 19,250 ) Total L.B. Foster Company stockholders' equity 181,851 142,111 Noncontrolling interest 585 724 Total st

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