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Spectrum Brands Holdings SPB HPC — Cost of goods sold

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Other financials

Income statement

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Revenue$753.3M+7.7%
Gross profit$370.4M+40.2%
Operating income$15.9M-49.2%
Net income-$26.8M-235%
EPS (diluted)-$1.16-245%

Balance sheet

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Cash & equivalents$258.9M+112%
Total debt$748.2M-1.5%
Total equity$1.8B-2.4%
Total assets$3.6B+1.0%

Cash flow

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Operating cash flow$83.3M+1.8%
CapEx$9.8M-2.0%
Free cash flow$73.5M+2.4%

Valuation

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Market cap$2.02B+49.2%
Enterprise value$2.51B+26.0%
P/E25.5×+6.9×
P/S0.7×+0.2×

Profitability

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Gross margin39.6%+2.3pp
Operating margin4%-0.1pp
Net margin2.8%+0.2pp
FCF margin10.2%+7.5pp

Returns & leverage

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Return on equity4.2%+0.6pp
Debt / equity0.4×0.0×
Current ratio2.4×0.0×

Where this comes from

Reported directly by Spectrum Brands Holdings in its filing.

Tagged under the XBRL concept us-gaap:CostOfRevenue.

The source filing: Spectrum Brands Holdings’s 10-Q, filed August 7, 2026.

Filed
Aug 7, 2026, 10:02 AM EDT
Fiscal quarter
Q4 FY2026
Calendar quarter
Q3 2026
Accession
0000109177-26-000040
Three Month Periods Ended / (in millions)June 28, 2026 / GPCJune 28, 2026 / H&GJune 28, 2026 / HPCJune 28, 2026 / TotalJune 29, 2025 / GPCJune 29, 2025 / H&GJune 29, 2025 / HPCJune 29, 2025 / Total
Net sales$263.7$225.2$264.4$753.3$255.2$189.2$255.2$699.6
Cost of goods sold116.2127.9138.8382.9155.1107.1173.3435.5
Selling, general & administrative72.352.090.4214.764.648.380.6193.5
Other non-operating (income) expense, net(0.2)(0.4)(0.6)0.3(0.5)(0.2)
Addback: depreciation & amortization9.05.14.618.78.84.85.218.8
Addback: share-based compensation - HPC equity units0.40.4
Segment Adjusted EBITDA$84.4$50.4$40.6175.4$44.0$38.6$7.089.6
Interest expense8.28.4

Item 1. Financial Statements (Unaudited)

FAQ

What is Spectrum Brands Holdings's HPC — cost of goods sold?
Spectrum Brands Holdings (SPB) reported HPC — cost of goods sold of $138.8M in Q2 2026.
How has Spectrum Brands Holdings's HPC — cost of goods sold changed year-over-year?
Spectrum Brands Holdings's HPC — cost of goods sold decreased by 19.9% year-over-year, from $173.3M to $138.8M.
What is the long-term trend for Spectrum Brands Holdings's HPC — cost of goods sold?
Over 2 years (2023 to 2025), Spectrum Brands Holdings's HPC — cost of goods sold has grown at a -5.7% compound annual growth rate (CAGR), from $877M to $780.6M.
What does HPC — cost of goods sold mean?
The direct costs attributable to the production of goods sold by the segment, including raw materials, direct labor, and manufacturing overhead. Analyzing this metric relative to net sales provides insight into the segment's gross margin efficiency and its ability to manage supply chain and production costs. It is a key indicator of operational cost control.

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