MSA Safety Inc 2026年季度报告

☒QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934For the quarter ended June30, 2026or ☐TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 MSA SAFETY INCORPORATED (Exact name of registrant as specified in its charter) Pennsylvania(Stateorotherjurisdictionofincorporationororganization) 46-4914539(IRSEmployerIdentificationNo.) 1000 Cranberry Woods DriveCranberry Township, Pennsylvania(Addressofprincipalexecutiveoffices) Registrant’s telephone number, including area code: (724)776-8600 Former name or former address, if changed since last report: N/A Indicate by check mark whether the registrant (1)has filed all reports required to be filed by Section13 or 15(d) of the Securities ExchangeAct of 1934 during the preceding 12 months 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 submitted pursuant toRule 405 of Regulation S-T during the preceding 12 months (or for such shorter period that the registrant was required to submit suchfiles).YesNo Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, smaller reportingcompany, or an emerging growth company. See the definitions of “large accelerated filer,” “accelerated filer,” “smaller reporting company,” and“emerging growth company” in Rule 12b-2 of the Exchange Act. Large Accelerated FilerAcceleratedfilerNon-acceleratedfilerSmallerreportingcompany☐Emerging growth company☐ If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complyingwith 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☐NoSecurities registered pursuant to Section 12(b) of the Act: Title of each classTrading Symbol(s)Name of each exchange on which is registeredCommon Stock, no par valueMSANew York Stock Exchange As of July24, 2026, 38,578,289 shares of common stock, of the registrant were outstanding. PartI1.Financial Statements3Condensed Consolidated Statements of Income (unaudited)3Condensed Consolidated Statements of Comprehensive Income (unaudited)4Condensed Consolidated Balance Sheets (unaudited)5Condensed Consolidated Statements of Cash Flows (unaudited)6Condensed Consolidated Statements of Changes in Retained Earnings and Accumulated OtherComprehensive Loss (unaudited)7Notes to Condensed Consolidated Financial Statements (unaudited)82.Management’s Discussion and Analysis of Financial Condition and Results of Operations253.Quantitative and Qualitative Disclosures About Market Risk364.Controls and Procedures36PartII2.Unregistered Sales of Equity Securities and Use of Proceeds376.Exhibits37Signatures38 MSA SAFETY INCORPORATEDCONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME Unaudited The accompanying notes are an integral part of the unaudited condensed consolidated financial statements. MSA SAFETY INCORPORATED MSA SAFETY INCORPORATED Unaudited MSA SAFETY INCORPORATED MSA SAFETY INCORPORATED NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS Unaudited Note 1—Basis of Presentation The condensed consolidated financial statements of MSA Safety Incorporated and its subsidiaries (“MSA” or “the Company”)are unaudited. These unaudited condensed consolidated financial statements include all adjustments, consisting of normal recurringadjustments, considered necessary by management to fairly state the Company's results. Intercompany accounts and transactions havebeen eliminated. The results reported in these unaudited condensed consolidated financial statements are not necessarily indicative ofthe results that may be expected for the entire year. The December31, 2025, Balance Sheet data was derived from the auditedConsolidated Balance Sheets, but does not include all disclosures required by accounting principles generally accepted in the UnitedStates of America (“U.S. GAAP”). This Form 10-Q report should be read in conjunction with MSA's Form 10-K for the year endedDecember31, 2025, which includes all disclosures required by U.S. GAAP. In the first quarter 2026, the Company early adopted Accounting Standards Update ("ASU") 2025‑06,Targeted Improvements tothe Accounting for Internal-Use Software. The ASU updates guidance related to recognition and capitalization costs incurred todevelop or obtain internal-use software, including certain cloud-based software arrangements, and clarifies related disclosurerequirements. The company adopted the ASU prospectively as of January 1, 2026, in accordance with the transition provisions of thestandard. Accordingly, amounts capitalized prior to the adoption date were not adjusted, and the