阿特科尔 2026年季度报告

FORM10-Q ☒QUARTERLY REPORT PURSUANT TO SECTION13 OR 15(d)OF THE SECURITIES EXCHANGE ACT OF 1934For the quarterly period ended December26, 2025 ☐TRANSITION REPORT PURSUANT TO SECTION13 OR 15(d)OF THE SECURITIES EXCHANGE ACT OF 1934 Atkore Inc. 90-0631463(IRSEmployerIdentificationNo.) Indicate by check mark whether the registrant (1)has filed all reports required to be filed by Section13 or 15(d)ofthe Securities Exchange Act of 1934 during the preceding 12months (or for such shorter period that the registrant was Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required tobe submitted pursuant to Rule405 of Regulation S-T (§ 232.405 of this chapter) during the preceding 12 months (or for Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-acceleratedfiler, a smaller reporting company or an emerging growth company. See the definitions of "large accelerated filer," AcceleratedfilerSmallerreportingcompanyEmerging growth company Indicate by check mark whether the registrant is a shell company (as defined in Rule12b-2 of the ExchangeAct).Yes☐No☒ As of January30, 2026, there were 33,750,639 shares of the registrant’s common stock, $0.01 par value per share,outstanding. TABLE OF CONTENTS ATKORE INC.NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS 1. BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation Organization and Ownership Structure —Atkore Inc. (the“Company”,“Atkore”or“AI”) is a leading manufacturer ofElectrical products primarily for the non-residential construction and renovation markets and Safety & Infrastructuresolutions for the construction and industrial markets. Atkore was incorporated in the State of Delaware on November4, The Electrical segment manufactures high quality products used in the construction of electrical power systems includingconduit, cable, and installation accessories. This segment serves contractors, in partnership with the electrical wholesale The Safety & Infrastructure segment designs and manufactures solutions including metal framing, mechanical pipe,perimeter security, and cable management for the protection and reliability of critical infrastructure. These solutions are Basis of Presentation —The accompanying unaudited condensed consolidated financial statements of the Companyincluded herein have been prepared in accordance with accounting principles generally accepted in the United States ofAmerica (“GAAP”). These unaudited condensed consolidated financial statements have been prepared in accordancewith the Company’s accounting policies and on the same basis as those consolidated financial statements included in the The unaudited condensed consolidated financial statements include the assets and liabilities used in operating theCompany’s business. All intercompany balances and transactions have been eliminated in consolidation. The results ofcompanies acquired or disposed of are included in the unaudited condensed consolidated financial statements from the These statements include all adjustments (consisting of normal recurring adjustments) that the Company considerednecessary to present a fair statement of its results of operations, financial position and cash flows. The results reported in Fiscal Periods —The Company has a fiscal year that ends on September 30. The Company’s fiscal quarters typically endon the last Friday in December, March and June as it follows a 4-5-4 calendar. Use of Estimates —The preparation of the condensed consolidated financial statements in conformity with GAAP requiresmanagement to make estimates and assumptions that affect the reported amounts of assets and liabilities, disclosecontingent assets and liabilities at the date of the condensed consolidated financial statements and report the associated Recent Accounting Pronouncements A summary of recently adopted accounting guidance is as follows. Adoption dates are on the first day of the fiscal yearindicated below, unless otherwise specified. 2. REVENUE FROM CONTRACTS WITH CUSTOMERS The Company’s revenue arrangements primarily consist of a single performance obligation to transfer promised goodswhich is satisfied at a point in time when title, risks and rewards of ownership, and subsequently control have transferredto the customer. This generally occurs when the product is shipped to the customer, with an immaterial amount of Under the Inflation Reduction Act of 2022 (“IRA”), the Company is eligible for tax credits related to the manufacturing andselling of components used in the solar energy industry. These tax credits are transferable under the IRA when they meetcertain criteria. When credits do not meet the transferability criteria, the benefit is recognized within income tax expense inaccordance with ASC 740, “Income Taxes.” Beginning in fiscal 2024, the Company has concluded that the credits The Company has contractual