What does shipping and handling — topic 842 mean?

This metric represents the portion of lease-related revenue categorized under Topic 842 accounting standards specifically attributed to shipping and handling services. It captures the financial impact of logistics and delivery activities associated with equipment leasing arrangements. Monitoring this helps investors understand the company's compliance and revenue recognition practices regarding ancillary lease services.

Custom Truck One Source (CTOS) Shipping and handling — Topic 842

Screener

Other product segments

Rental

$130.61M+18.4%

Parts sales and services

$1.69M-36.8%

Equipment sales

$730K-66.2%

Similar metrics at other companies

EQPTOther — Revenue under topic 842

$0—

EQPTServices — Revenue under topic 842

$0—

EQPTTelematics — Revenue under topic 842

$0—

URIEquipment rentals — Revenues, Topic 842

$3.42B+11.2%

EQPTEquipment sales — Revenue under topic 842

$0—

EQPTDelivery and pick-up — Revenue under topic 842

$23M+43.8%

Other financials

Income statement

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Revenue$461.6M+9.3%

Gross profit$103.1M+20.5%

Operating income$31.5M+154%

Net income-$4.1M+76.9%

EPS (diluted)-$0.02+75.0%

Balance sheet

See full

Cash & equivalents$9.6M+78.6%

Total debt$1.7B+3.1%

Total equity$805.2M-1.0%

Total assets$3.5B+0.1%

Cash flow

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Operating cash flow$23.8M-57.2%

CapEx$3.7M+755%

Free cash flow$20.1M-63.6%

Valuation

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Market cap$2.52B+90.2%

Enterprise value$4.25B+40.2%

P/S1.3×+0.6×

Profitability

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Gross margin21.7%+0.4pp

Operating margin7.3%+0.6pp

Net margin-2.2%-5.8pp

FCF margin13.8%+3.2pp

Returns & leverage

See full

Return on equity-4.6%-12.0pp

Debt / equity2.2×+0.1×

Current ratio1.3×0.0×

Where this comes from

Reported directly by Custom Truck One Source in its filing.

Tagged under the XBRL concept us-gaap:RevenueNotFromContractWithCustomer.

The source filing: Custom Truck One Source’s 10-Q, filed April 27, 2026.

Filed: Apr 27, 2026, 4:17 PM EDT
Fiscal quarter: Q1 FY2026
Calendar quarter: Q1 2026
Accession: 0001709682-26-000018

(in $000s)	Three Months Ended March 31, 2026 / Topic 842	Three Months Ended March 31, 2026 / Topic 606	Three Months Ended March 31, 2026 / Total	Three Months Ended March 31, 2025 / Topic 842	Three Months Ended March 31, 2025 / Topic 606	Three Months Ended March 31, 2025 / Total
Rental:
Rental	$130,608	—	$130,608	$110,285	—	$110,285
Shipping and handling	—	6,607	6,607	—	5,976	5,976
Total rental revenue	130,608	6,607	137,215	110,285	5,976	116,261
Sales and services:
Equipment sales	730	291,904	292,634	2,161	271,702	273,863
Parts and services	1,689	30,084	31,773	2,673	29,435	32,108
Total sales and services	2,419	321,988	324,407	4,834	301,137	305,971

Item 1. Financial Statements

FAQ

What is Custom Truck One Source's shipping and handling — topic 842?: Custom Truck One Source (CTOS) reported shipping and handling — topic 842 of $0 in Q1 2026.
What does shipping and handling — topic 842 mean?: This metric represents the portion of lease-related revenue categorized under Topic 842 accounting standards specifically attributed to shipping and handling services. It captures the financial impact of logistics and delivery activities associated with equipment leasing arrangements. Monitoring this helps investors understand the company's compliance and revenue recognition practices regarding ancillary lease services.