CACI国际2026年季度报告

CACI INTERNATIONAL INC Item 1.Financial Statements Condensed Consolidated Balance Sheets5Condensed Consolidated Statements of Cash Flows6 CACI INTERNATIONAL INC CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS(UNAUDITED) CACI INTERNATIONAL INCNOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (UNAUDITED) Note 1 – Nature of Operations and Basis of Presentation CACI International Inc (collectively, with its consolidated subsidiaries, “CACI,” the “Company,” “we,” “us,” and “our”) is a leadingprovider of Expertise and Technology to customers in support of national security in the intelligence, defense, and federal civilian The accompanying unaudited condensed consolidated financial statements have been prepared pursuant to the rules and regulations ofthe Securities and Exchange Commission (SEC) and include the assets, liabilities, results of operations, comprehensive income andcash flows of the Company, including its subsidiaries and joint ventures that are majority-owned or otherwise controlled by theCompany. Certain information and note disclosures normally included in the annual financial statements prepared in accordance with In the opinion of management, the accompanying unaudited condensed consolidated financial statements reflect all adjustments andreclassifications (consisting of a normal, recurring nature) necessary for the fair presentation of the periods presented. It is suggestedthat these unaudited condensed consolidated financial statements be read in conjunction with the audited consolidated financialstatements and the notes thereto included in the Company’s latest annual report to the SEC on Form 10-K for the year ended June30, Note 2 – Recent Accounting Pronouncements In September 2025, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) 2025-06,Intangibles-Goodwill and Other-Internal-Use Software (Subtopic 350-40): Targeted Improvements to the Accounting for Internal-UseSoftware, which amends certain aspects of the accounting for and disclosure of software costs under ASC 350-40. The ASU will beeffective beginning with our fiscal 2029 annual financial statements, including interim reporting periods within that year, and may be Note 3 – Acquisitions ARKA Group L.P. On December19, 2025, the Company entered into an agreement to acquire all of the equity interests of ARKA Group L.P. (ARKA) forpurchase consideration of approximately $2,600.0 million in cash, subject to adjustments for working capital and certain other items.This acquisition will enhance CACI’s ability to deliver advanced technology for its national security customers in the space domain. The Company entered into a commitment letter (the Commitment Letter), dated December19, 2025, with Wells Fargo Bank, NationalAssociation (Wells Fargo), pursuant to which Wells Fargo committed to provide a senior secured bridge loan facility in an aggregateprincipal amount of up to $1,300.0 million. As of December31, 2025, no amounts were funded pursuant to the Commitment Letter. Azure Summit Technology On October 30, 2024, CACI acquired all of the equity interests of Azure Summit Technology, LLC (Azure Summit) for purchaseconsideration of approximately $1,308.7 million, net of cash acquired. As of December31, 2025, the Company recorded measurementperiod adjustments that resulted in a net increase to goodwill of $1.5 million, including the finalization of purchase consideration. Thefinal allocation of the purchase consideration is as follows (in thousands): Applied Insight On October 1, 2024, CACI acquired all of the equity interests of AI Corporate Holdings, Inc. and Applied Insight Holdings, LLC forpurchase consideration of approximately $314.3million, net of cash acquired. Note 4 – Goodwill and Intangible Assets Goodwill The changes in the carrying amount of goodwill for the six months ended December31, 2025 are as follows (in thousands): There were no impairments of goodwill during the period. Intangible Assets Intangible assets, net consisted of the following (in thousands): Note 5 – Revenues and Contract Balances Disaggregation of Revenues The Company disaggregates revenues by contract type, customer type, prime or subcontractor, and whether the solution provided isprimarily Expertise or Technology. These categories represent how the nature, amount, timing, and uncertainty of revenues and cashflows are affected. Changes in Estimates The aggregate net changes in estimates for the three and six months ended December31, 2025 resulted in an increase to income beforeincome taxes of $11.7 million ($0.39 per diluted share) and $6.7 million ($0.22 per diluted share), respectively. For the three and sixmonths ended December31, 2024, the aggregate net changes in estimates resulted in an increase of $4.0 million ($0.13 per diluted Revenues recognized from previously satisfied performance obligations were not material for the three and six months endedDecember31, 2025 and 2024, respectiv