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Granite Construction GVA Performance Obligations — Revenue adjustment

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Other financials

Income statement

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Revenue$912.5M+30.4%
Gross profit$109.9M+31.1%
Operating income-$31.1M+21.7%
Net income-$41.7M-23.9%
EPS (diluted)-$0.96-24.7%

Balance sheet

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Cash & equivalents$265.7M-29.9%
Total debt$1.4B+66.5%
Total equity$1.0B+3.9%
Total assets$3.8B+30.0%

Cash flow

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Operating cash flow-$30.9M-947%
CapEx$26.1M-18.8%
Free cash flow-$57.0M-99.6%

Valuation

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Market cap$5.4B+30.4%
Enterprise value$6.53B+40.1%
P/E29.2×+3.1×
P/S1.2×+0.1×

Profitability

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Gross margin15.9%+1.0pp
Operating margin6.3%+1.0pp
Net margin4%+0.9pp
FCF margin6.5%-0.8pp

Returns & leverage

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Return on equity18.3%+5.5pp
Debt / equity1.4×+0.5×
Current ratio1.1×-0.5×

Where this comes from

Reported directly by Granite Construction in its filing.

Tagged under the XBRL concept us-gaap:ContractWithCustomerLiabilityCumulativeCatchUpAdjustmentToRevenueChangeInEstimateOfTransactionPrice.

The source filing: Granite Construction’s 10-Q, filed April 30, 2026.

Filed
Apr 30, 2026, 4:56 PM EDT
Fiscal quarter
Q1 FY2026
Calendar quarter
Q1 2026
Accession
0000861459-26-000018

As a result of changes in contract transaction price related to performance obligations that were satisfied or partially satisfied prior to the end of the periods, we recognized revenue of $56.1 million and $49.5 million during the three months ended March 31, 2026 and 2025, respectively. The changes in contract transaction price for the three months ended March 31, 2026 and 2025 were from items such as executed or estimated change orders, contract modifications and claims.

Item 1. Financial Statements (unaudited)

FAQ

What is Granite Construction's performance obligations — revenue adjustment?
Granite Construction (GVA) reported performance obligations — revenue adjustment of $56.1M in Q1 2026.
How has Granite Construction's performance obligations — revenue adjustment changed year-over-year?
Granite Construction's performance obligations — revenue adjustment increased by 13.3% year-over-year, from $49.5M to $56.1M.
What is the long-term trend for Granite Construction's performance obligations — revenue adjustment?
Over 4 years (2021 to 2025), Granite Construction's performance obligations — revenue adjustment has grown at a 5.1% compound annual growth rate (CAGR), from $138.4M to $169.1M.
What does performance obligations — revenue adjustment mean?
This metric represents the net change in recognized revenue resulting from adjustments to performance obligations within a specific business segment. It captures the impact of contract modifications, scope changes, or revisions to total estimated contract costs that necessitate a retrospective or prospective adjustment to revenue. Investors use this to assess the volatility and predictability of revenue recognition within the company's project-based service offerings.

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