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Ducommun DCO Allowance for Credit Losses on Financing Receivables

Allowance for Credit Losses on Financing Receivables at other companies

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$6.5M+51.2%
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Other financials

Income statement

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Revenue$224.5M+11.8%
Gross profit$62.9M+18.7%
Operating income$28.3M+59.8%
Net income$20.4M+59.9%
EPS (diluted)$1.31+56.0%

Balance sheet

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Cash & equivalents$39.8M+7.2%
Total debt$335.9M+30.7%
Total equity$690.4M-2.2%
Total assets$1.2B+7.5%

Cash flow

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Operating cash flow$33.5M+49.7%
CapEx$3.6M-16.1%
Free cash flow$30.0M+65.2%

Valuation

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Market cap$3.04B+124%
Enterprise value$3.34B+111%
P/S3.5×+1.8×

Profitability

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Gross margin27.4%+1.9pp
Operating margin-1.7%-7.8pp
Net margin-2.5%-6.3pp
FCF margin-2.8%-8.0pp

Returns & leverage

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Return on equity-3%-7.5pp
Debt / equity0.5×+0.1×
Current ratio3.4×+0.1×

Where this comes from

Reported directly by Ducommun in its filing.

Tagged under the XBRL concept us-gaap:ContractWithCustomerAssetAccumulatedAllowanceForCreditLoss.

The source filing: Ducommun’s 10-Q, filed August 6, 2026.

Filed
Aug 6, 2026, 6:11 AM EDT
Fiscal quarter
Q2 FY2026
Calendar quarter
Q2 2026
Accession
0001628280-26-053776

We record provisions for the total anticipated losses on contracts, considering total estimated costs to complete the contract compared to total anticipated revenues, in the period in which such losses are identified. The provisions for estimated losses on contracts require us to make certain estimates and assumptions, including those with respect to the future revenue under a contract and the future cost to complete the contract. Our estimate of the future cost to complete a contract may include assumptions as to changes in manufacturing efficiency, operating and material costs, and our ability to resolve claims and assertions with our customers. If any of these or other assumptions and estimates do not materialize in the future, we may be required to adjust the provisions for estimated losses on contracts. The provision for estimated losses on contracts is included as part of contract liabilities on the unaudited condensed consolidated balance sheets. As of July 4, 2026 and December 31, 2025, the provision for estimated losses on contracts were $6.5 million and $7.0 million, respectively. It is reasonably possible we may incur additional losses in the future.

Item 1. Financial Statements (unaudited)

FAQ

What is Ducommun's allowance for credit losses on financing receivables?
Ducommun (DCO) reported allowance for credit losses on financing receivables of $6.5M in Q2 2026.
How has Ducommun's allowance for credit losses on financing receivables changed year-over-year?
Ducommun's allowance for credit losses on financing receivables increased by 51.2% year-over-year, from $4.3M to $6.5M.
What is the long-term trend for Ducommun's allowance for credit losses on financing receivables?
Over 5 years (2020 to 2025), Ducommun's allowance for credit losses on financing receivables has grown at a 24.9% compound annual growth rate (CAGR), from $2.3M to $7M.
What does allowance for credit losses on financing receivables mean?
The valuation allowance established against financing receivables to account for estimated credit losses.

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