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Simpson Manufacturing SSD Contract Liabilities

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Other financials

Income statement

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Revenue$671.1M+6.3%
Gross profit$318.2M+8.6%
Operating income$114.5M+6.5%
Net income$127.0M+22.7%
EPS (diluted)$3.09+25.1%

Balance sheet

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Cash & equivalents$450.5M+137%
Total debt$420.6M-16.2%
Total equity$2.1B+9.7%
Total assets$3.1B+5.9%

Cash flow

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Operating cash flow$212.9M+70.1%
CapEx$15.4M-59.4%
Free cash flow$197.5M+126%

Valuation

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Market cap$8.12B+6.3%
Enterprise value$8.09B+1.7%
P/E21.4×-1.7×
P/S3.4×0.0×

Profitability

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Gross margin45.7%-0.2pp
Operating margin19.6%+0.4pp
Net margin15.6%+1.1pp
FCF margin19.3%+12.2pp

Returns & leverage

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Return on equity18.7%+0.8pp
Debt / equity0.2×-0.1×
Current ratio3.3×-0.1×

Where this comes from

Reported directly by Simpson Manufacturing in its filing.

Tagged under the XBRL concept us-gaap:ContractWithCustomerLiability.

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

Filed
Aug 6, 2026, 4:38 PM EDT
Fiscal quarter
Q2 FY2026
Calendar quarter
Q2 2026
Accession
0001628280-26-054396

Contract liabilities consist of billings in excess of costs and earnings and other deferred revenue on cancellable contracts. The time period between when consideration was received to when performance obligations are complete may not be significant. As of June 30, 2026 and 2025, the Company's contract liability was $1.8 million and $6.0 million, respectively. The Company recognized revenue of $1.4 million and $2.7 million from the contract liability during the three months ended June 30, 2026 and 2025, respectively, and $3.9 million and $5.7 million during the six months ended June 30, 2026 and 2025, respectively. The Company had no material contract assets from contract with customers.

Item 1. Financial Statements.

FAQ

What is Simpson Manufacturing's contract liabilities?
Simpson Manufacturing (SSD) reported contract liabilities of $1.8M in Q2 2026.
How has Simpson Manufacturing's contract liabilities changed year-over-year?
Simpson Manufacturing's contract liabilities decreased by 70.0% year-over-year, from $6M to $1.8M.
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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