铁姆肯 2026年季度报告

☒QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the quarterly period ended June 30, 2026OR TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934For the transition period fromtoCommission file number: 1-1169 THE TIMKEN COMPANY (Exact name of registrant as specified in its charter) Securities registered pursuant to Section 12(b) of the Act: Indicate by check mark whether the registrant (1)has filed all reports required to be filed by Section13 or 15(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 suchfiling 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 to Rule405 of Regulation S-T during the preceding 12 months (or for such shorter period that the 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 smaller reporting companyor an emerging growth company. See the definitions of “large accelerated filer,” “accelerated filer,” “smaller reporting company,” and "emerging growthcompany" in Rule 12b-2 of the Exchange Act. Large accelerated filer Non-accelerated filer If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying withany 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☒ Indicate the number of shares outstanding of each of the issuer's classes of common shares, as of the latest practicable date. Outstanding at July 31, 2026 THE TIMKEN COMPANYINDEX TO FORM 10-Q REPORT I.PART I.Item 1.Financial StatementsItem 2.Management's Discussion and Analysis of Financial Condition and Results of OperationsItem 3.Quantitative and Qualitative Disclosures about Market RiskItem 4.Controls and ProceduresII.PART II.Item 1.Legal ProceedingsItem1A.Risk FactorsItem 2.Unregistered Sales of Equity Securities and Use of ProceedsItem 5.Other InformationItem 6.Exhibits PART I. FINANCIAL INFORMATION ITEM 1. FINANCIAL STATEMENTSTHE TIMKEN COMPANY AND SUBSIDIARIES Consolidated Statements of Income(Unaudited) NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Unaudited)(Dollars in millions, except per share data) Note 1 - Basis of Presentation The accompanying Consolidated Financial Statements (unaudited) for The Timken Company (the "Company" or "Timken")have been prepared in accordance with the instructions to Form 10-Q and do not include all of the information and notesrequired by the accounting principles generally accepted in the United States ("U.S. GAAP") for complete financialstatements. In the opinion of management, all adjustments (consisting of normal recurring accruals) and disclosuresconsidered necessary for a fair presentation have been included. For further information, refer to the ConsolidatedFinancial Statements and accompanying Notes included in the Company’s Annual Report on Form 10-K for the yearended December31, 2025. Note 2 - Significant Accounting Policies The Company's significant accounting policies are detailed in "Note 1 - Significant Accounting Policies"of the AnnualReport on Form 10-K for the year ended December31, 2025. Recent Accounting Pronouncements: New Accounting Guidance Issued and Not Yet Adopted: In November 2024, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update ("ASU")2024-03, Income Statement—Reporting Comprehensive Income - Expense Disaggregation Disclosures (Subtopic 220-40). ASU 2024-03 requires that a public entity disclose detailed information about types of expense. Specifically, a publicentity would disclose the amounts of (a) purchases of inventory, (b) employee compensation, (c) depreciation and (d)intangible asset amortization included in each relevant expense caption. A relevant expense caption is an expense captionpresented on the face of the income statement within continuing operations that contains any of the expense categorieslisted in (a)–(d). In addition, a public entity should include certain amounts that are already required to be disclosed undercurrent U.S. GAAP in the same disclosure as the other disaggregation requirements. A public entity would also disclose aqualitative description of the amounts remaining in relevant expense captions that are not separately disaggregatedquantitatively and disclose the total amounts of selling expenses and, in annual reporting periods, an entity’s definition ofselling expenses. For public entities, the new guidance is effective for annual periods beginning after D