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MSC Industrial Direct Co. MSM Contract Liabilities

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Other financials

Income statement

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Revenue$1.0B+7.8%
Gross profit$430.4M+8.2%
Operating income$106.7M+29.0%
Net income$80.4M+41.4%
EPS (diluted)$1.44+41.2%

Balance sheet

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Cash & equivalents$74.1M+3.4%
Total debt$973.2M+19.8%
Total equity$1.4B+3.8%
Total assets$2.5B+0.8%

Cash flow

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Operating cash flow$101.7M+4.7%
CapEx$20.8M-1.6%
Free cash flow$80.9M+6.5%

Valuation

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Market cap$7.01B+47.1%
Enterprise value$7.91B+43.6%
P/E30.3×+6.3×
P/S1.8×+0.5×

Profitability

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Gross margin40.8%-0.1pp
Operating margin8.5%+0.3pp
Net margin5.9%+0.6pp
FCF margin5.6%-1.4pp

Returns & leverage

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Return on equity16.6%+2.3pp
Debt / equity0.7×+0.1×
Current ratio1.5×-0.4×

Where this comes from

Reported directly by MSC Industrial Direct Co. in its filing.

Tagged under the XBRL concept us-gaap:ContractWithCustomerLiability.

The source filing: MSC Industrial Direct Co.’s 10-Q, filed July 1, 2026.

Filed
Jul 1, 2026, 2:29 PM EDT
Fiscal quarter
Q3 FY2026
Calendar quarter
Q2 2026
Accession
0001003078-26-000080

The Company records a contract asset when it has a right to payment from a customer that is conditioned on events other than the passage of time. The Company records a contract liability when customers prepay but the Company has not yet satisfied its performance obligations. The Company did not have material contract assets or liabilities as of May 30, 2026 and August 30, 2025.

Item 1. Financial Statements (Unaudited)

FAQ

What is MSC Industrial Direct Co.'s contract liabilities?
MSC Industrial Direct Co. (MSM) reported contract liabilities of $0 in Q1 2026.
What does contract liabilities mean?
Revenue collected or billed in advance of performance — deferred revenue under ASC 606 terminology, representing future revenue obligations.

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