TransDigm Group Inc. 2026年季度报告

FORM 10-Q Indicate by check mark whether the registrant (1)has filed all reports required to be filed by Section13 or15(d) of the Securities Exchange Act of1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2)has been subject to such Indicate by check mark whether the registrant is a large accelerated filer, accelerated filer, non-accelerated filer, smaller reporting company oremerging growth company. See the definitions of “large accelerated filer,” “accelerated filer,” “smaller reporting company” and "emerging growth Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act).Yes☐No☒ The number of shares outstanding of TransDigm Group Incorporated’s common stock, par value $.01 per share, was 56,473,563 as of January30,2026. TRANSDIGM GROUP INCORPORATEDCONDENSED CONSOLIDATED STATEMENTS OF INCOME(Amounts in millions, except per share amounts)(Unaudited) TRANSDIGM GROUP INCORPORATEDCONDENSED CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS’ DEFICIT(Amounts in millions, except share amounts)(Unaudited) Table of Contents TRANSDIGM GROUP INCORPORATEDNOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS 1.BASIS OF PRESENTATION As used in this Quarterly Report on Form 10-Q, unless the context otherwise indicates, the terms “the Company,” “TDGroup,” “TransDigm,” “we,” “us,” “our,” and similar references refer to TransDigm Group Incorporated and its subsidiaries. Principles of Consolidation The financial information included herein is unaudited; however, the information reflects all adjustments (consisting ofnormal recurring adjustments) that are, in the opinion of management, necessary for a fair presentation of the Company’scondensed consolidated financial statements for the interim periods presented. These financial statements and notes should beread in conjunction with the financial statements and related notes for the fiscal year ended September30, 2025 included in Reclassifications Certain reclassifications have been made to the prior year amounts to conform to the current year presentation, none of whichare material. New Accounting Pronouncements Adopted In November 2023, the FASB issued ASU 2023-07, “Segment Reporting (Topic 280): Improvements to Reportable SegmentDisclosures.” ASU 2023-07 expands disclosures about a public business entity's reportable segments and provides for moredetailed information about a reportable segment's expenses. Additionally, ASU 2023-07 requires all segment profit or loss andassets disclosures to be provided on an annual and interim basis. This standard is effective for annual periods beginning after Recent Accounting Pronouncements Issued In December 2023, the FASB issued ASU 2023-09, “Income Taxes (Topic 740): Improvements to Income Tax Disclosures,”which requires a public business entity to disclose specific categories in its annual effective tax rate reconciliation anddisaggregated information about significant reconciling items by jurisdiction and by nature. The ASU also requires entities todisclose their income tax payments (net of refunds) to international, federal, and state and local jurisdictions. The standardmakes several other changes to income tax disclosure requirements. This standard is effective for annual periods beginningafter December 15, 2024 (fiscal 2026), and requires prospective application with the option to apply it retrospectively. The In November 2024, the FASB issued ASU 2024-03, “Income Statement - Reporting Comprehensive Income - ExpenseDisaggregation Disclosures (Subtopic 220-40):Disaggregation of Income Statement Expenses.” Additionally, in January2025, the FASB issued ASU 2025-01 to clarify the effective date of ASU 2024-03. The standard requires, among other items,additional disaggregated disclosures in the notes to financial statements for certain categories of expenses that are included onthe face of the statement of income. The standard is effective for fiscal years beginning after December 15, 2026 (fiscal2028), and for interim periods within fiscal years beginning after December 15, 2027 (fiscal 2029), on a retrospective or 2.ACQUISITIONS Subsequent Events–Jet Parts Engineering and Victor Sierra Aviation Holdings– On January 13, 2026, the Companyentered into a definitive agreement to acquire all the outstanding stock of Jet Parts Engineering (“JPE”) and Victor SierraAviation Holdings (“VSA”), portfolio companies of Vance Street Capital, for approximately $2.2billion in cash. The JPE, headquartered in Seattle, Washington, is a leading independent designer and manufacturer of aerospace aftermarketsolutions,primarily proprietary original equipment manufacturer(“OEM”)alternative parts and repairs.JPE servescommercial, regional and cargo airline customers, as well as maintenance, repair and overhaul providers. JPE’s products arehighly engineered, proprietary parts manufacturer approval (“PMA”) com