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

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

UNFIShipping and Handling — Shipping, handling and transportation costs

$421.5M+0.7%

ARLPShipping And Handling — Cost Of Goods And Service Excluding Depreciation Depletion And Amortization

$8.64M-15.3%

ARLPShipping And Handling — Revenue

$8.64M-15.3%

CBTShipping And Handling — Revenue

$32M+10.3%

CENTShipping and Handling — Cost of goods sold

$3.2M0.0%

ESTAShipping and Handling — Sales, general and administrative

$3.8M+72.7%

Other financials

Income statement

See full

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

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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

See full

Market cap$2.59B+56.4%

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 official record: Custom Truck One Source’s 10-Q, filed April 27, 2026, on SEC EDGAR. View the filing →

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Questions, answered.

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.