LSB Industries Inc 2026年季度报告

☒QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIESEXCHANGE ACT OF 1934 For the quarterly period ended June 30, 2026OR TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIESEXCHANGE ACT OF 1934 For the transition period fromtoCommission File Number: 1-7677 LSB Industries, Inc. (Exact name of registrant as specified in its charter) Delaware(State or other jurisdiction ofincorporation or organization) 3503 NW 63Street, Suite 500, Oklahoma City, Oklahoma73116(Address of principal executive offices)(Zip Code)(405) 235-4546(Registrant's telephone number, including area code)Not applicable(Former name, former address and former fiscal year, if changed since last report.)Securities registered pursuant to Section 12(b) of the Act:rd Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the SecuritiesExchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file suchreports), and (2) has been subject to such filing requirements for the past 90 days.☒Yes☐No Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submittedpursuant to Rule 405 of Regulation S-T (§ 232.405 of this chapter) during the preceding 12 months (or for such shorter period thatthe registrant was required to submit such files).☒Yes☐No Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smallerreporting company, or an emerging growth company. See the definitions of “large accelerated filer,” “accelerated filer,” “smallerreporting company” and “emerging growth company” in Rule 12b-2 of the Exchange Act. Large accelerated filer☐Non-accelerated filer☐ Accelerated filer☒Smaller reporting company☐Emerging growth company☐ If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period forcomplying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act.☐ Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act).☐Yes☒NoThe number of shares outstanding of the registrant's common stock was 71,997,504 shares as of July 24, 2026. FORM 10-Q OF LSB INDUSTRIES, INC. TABLE OF CONTENTS PART I – Financial Information Item 1.Financial Statements3Item 2.Management's Discussion and Analysis of Financial Condition and Results of Operations19Item 3.Quantitative and Qualitative Disclosures About Market Risk32Item 4.Controls and Procedures33 PART II – Other Information LSB INDUSTRIES, INC.CONDENSED CONSOLIDATED BALANCE SHEETS(Information at June 30, 2026 is unaudited) LSB INDUSTRIES, INC.CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS(Unaudited) LSB INDUSTRIES, INC.CONDENSED CONSOLIDATED STATEMENTS OF STOCKHOLDERS’ EQUITY(Unaudited) LSB INDUSTRIES, INC.CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS(Unaudited) LSB INDUSTRIES, INC.NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS(Unaudited) 1. Summary of Significant Accounting Policies All references to “LSB Industries,” “LSB,” the “Company,” “we,” “us,” and “our” refer to LSB Industries, Inc. and its subsidiarieson a consolidated basis, except where the context makes clear that the reference is only to LSB Industries, Inc. itself and not itssubsidiaries. The accompanying unaudited condensed consolidated interim financial statements and notes of LSB have beenprepared pursuant to the rules and regulations of the Securities and Exchange Commission (the “SEC”). Pursuant to such rules andregulations, certain disclosures normally included in financial statements prepared in accordance with United States generallyaccepted accounting principles (“U.S. GAAP”) have been omitted. The accompanying unaudited condensed consolidated interimfinancial statements and notes should be read in conjunction with the financial statements and notes included in the Company’sAnnual Report on Form 10-K for the year ended December 31, 2025 (our “2025 Form 10-K”), filed with the SEC on February 26,2026. The accompanying unaudited interim financial statements in this report reflect all adjustments that are, in the opinion ofmanagement, necessary for a fair statement of the Company’s results of operations and cash flows for the three and six monthsended June 30, 2026 and 2025 and the Company’s financial position as of June 30, 2026. Basis of Consolidation–LSB Industries, Inc. and its subsidiaries are consolidated in the accompanying unaudited condensedconsolidated interim financial statements. All intercompany accounts and transactions have been eliminated. Certain prior periodamounts reported in our unaudited condensed consolidated interim financial statements and notes thereto have been reclassified toconform to current period presentation. Nature of Business –We are enga