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Group 1 Automotive GPI Finance, insurance and other, net — Variable consideration recognized

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Other financials

Income statement

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Revenue$5.4B-1.8%
Gross profit$877.9M-1.6%
Operating income$242.6M+3.7%
Net income$130.2M+1.6%
EPS (diluted)$10.85+12.2%

Balance sheet

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Cash & equivalents$41.7M-40.9%
Total debt$3.7B+12.5%
Total equity$2.8B-5.1%
Total assets$10.1B+1.8%

Cash flow

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Operating cash flow$92.4M-41.8%
CapEx$84.0M+60.9%
Free cash flow$8.4M-92.1%

Valuation

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Market cap$3.23B-41.0%
Enterprise value$6.86B-24.8%
P/E9.9×-1.5×
P/S0.1×-0.1×

Profitability

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Gross margin16.1%-0.1pp
Operating margin3.3%-1.0pp
Net margin1.5%-0.8pp
FCF margin1.5%

Returns & leverage

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Return on equity11.2%-5.4pp
Debt / equity1.3×+0.2×
Current ratio0.9×-0.1×

Where this comes from

Reported directly by Group 1 Automotive in its filing.

Tagged under the XBRL concept us-gaap:ContractWithCustomerPerformanceObligationSatisfiedInPreviousPeriod.

The source filing: Group 1 Automotive’s 10-Q, filed April 30, 2026.

Filed
Apr 30, 2026, 3:41 PM EDT
Fiscal quarter
Q2 FY2026
Calendar quarter
Q2 2026
Accession
0001031203-26-000107

(2) Includes variable consideration recognized of $(0.3) million and $10.4 million during the three months ended March 31, 2026 and 2025, respectively, relating to performance obligations satisfied in previous periods on the Company’s retrospective commission income contracts. Refer to Note 8. Receivables, Net and Contract Assets for the balance of the Company’s contract assets associated with revenues from the arrangement of financing and sale of service and insurance contracts.

Item 1. Financial Statements

FAQ

What is Group 1 Automotive's finance, insurance and other, net — variable consideration recognized?
Group 1 Automotive (GPI) reported finance, insurance and other, net — variable consideration recognized of -$300K in Q1 2026.
How has Group 1 Automotive's finance, insurance and other, net — variable consideration recognized changed year-over-year?
Group 1 Automotive's finance, insurance and other, net — variable consideration recognized decreased by 102.9% year-over-year, from $10.4M to -$300K.
What is the long-term trend for Group 1 Automotive's finance, insurance and other, net — variable consideration recognized?
Over 4 years (2021 to 2025), Group 1 Automotive's finance, insurance and other, net — variable consideration recognized has grown at a 6.2% compound annual growth rate (CAGR), from $22.4M to $28.5M.
What does finance, insurance and other, net — variable consideration recognized mean?
This metric reflects the portion of revenue recognized from contracts where the transaction price is contingent upon the occurrence or non-occurrence of future events, such as performance bonuses or profit-sharing arrangements. It highlights the company's ability to capture upside potential from finance and insurance partnerships based on specific operational outcomes. Investors use this to assess the volatility and performance-based incentives embedded within the segment's revenue streams.

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