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Century Communities CCS Standard Product Warranty Accrual

Standard Product Warranty Accrual at other companies

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Other financials

Income statement

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Revenue$927.2M-7.3%
Net income$36.1M+3.7%
EPS (diluted)$1.26+10.5%

Balance sheet

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Cash & equivalents$119.4M-5.5%
Total debt$1.7B+6.8%
Total equity$2.6B+0.1%
Total assets$4.7B+2.4%

Cash flow

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Operating cash flow-$82.1M-643%
CapEx$7.5M+15.0%
Free cash flow-$89.6M-411%

Valuation

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Market cap$1.96B+8.8%
Enterprise value$3.54B+8.4%
P/E14.6×+7.7×
P/S0.5×+0.1×

Profitability

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Operating margin7.2%
Net margin3.4%-2.6pp
FCF margin0.9%-2.1pp

Returns & leverage

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Return on equity5.2%-5.1pp
Debt / equity0.7×0.0×

Where this comes from

Reported directly by Century Communities in its filing.

Tagged under the XBRL concept us-gaap:StandardProductWarrantyAccrual.

The source filing: Century Communities’s 10-Q, filed July 23, 2026.

Filed
Jul 22, 2026, 8:00 PM EDT
Fiscal quarter
Q2 FY2026
Calendar quarter
Q2 2026
Accession
0001576940-26-000057
Line itemJune 30, 2026December 31, 2025
Earnest money deposits$6,797$5,117
Warranty reserve12,51314,107
Self-insurance reserve45,58442,119
Accrued compensation costs51,64072,880
Land development and home construction accruals107,118110,431
Accrued interest19,50619,116
Income taxes payable1,8193,765
Lease liabilities - operating leases11,26311,611

ITEM 1. FINANCIAL STATEMENTS.

FAQ

What is Century Communities's standard product warranty accrual?
Century Communities (CCS) reported standard product warranty accrual of $12.51M in Q2 2026.
How has Century Communities's standard product warranty accrual changed year-over-year?
Century Communities's standard product warranty accrual decreased by 5.7% year-over-year, from $13.27M to $12.51M.
What is the long-term trend for Century Communities's standard product warranty accrual?
Over 5 years (2020 to 2025), Century Communities's standard product warranty accrual has grown at a 0.4% compound annual growth rate (CAGR), from $13.82M to $14.11M.
What does standard product warranty accrual mean?
This is the estimated liability for future costs associated with fulfilling standard product warranties provided to homebuyers. It reflects management's assessment of potential construction quality issues and the long-term financial commitment required to maintain customer satisfaction and brand reputation.

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