Simpson Manufacturing Co Inc 2026年季度报告

FORM10-Q ☒QUARTERLY REPORT PURSUANT TO SECTION13 OR 15(d)OF THE SECURITIESEXCHANGE ACT OF 1934 For the quarterly period ended:June30, 2026 OR TRANSITION REPORT PURSUANT TO SECTION13 OR 15(d)OF THE SECURITIESEXCHANGE ACT OF 1934 Commission file number: 1-13429 Simpson Manufacturing Co.,Inc.(Exact name of registrant as specified in its charter) Indicate by check mark whether the registrant (1)has filed all reports required to be filed by Section13 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 such reports),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 that theregistrant 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 Rule12b-2 of the Exchange Act. Large accelerated filerNon-accelerated filer☐Emerging growthcompany☐ 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 Rule12b-2 of the Exchange Act).Yes☐NoThe number of shares of the registrant’s common stock outstanding as ofAugust4, 2026was40,984,682. Simpson Manufacturing Co., Inc. and Subsidiaries TABLE OF CONTENTS Part I - Financial Information Item 1 - Financial Statements Condensed Consolidated Balance Sheets (unaudited) as of June 30, 2026, 2025and December 31, 2025Condensed Consolidated Statements of Earnings and Comprehensive Income (unaudited) for the Three and SixMonths Ended June 30, 2026 and 2025Condensed Consolidated Statements of Stockholders' Equity (unaudited) for the Three and Six Months EndedJune 30, 2026 and 2025Condensed Consolidated Statements of Cash Flows (unaudited) for the Six Months EndedJune30, 2026 and2025Notes to Condensed Consolidated 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 ProceduresPart II - Other Information Item 1 - Legal ProceedingsItem 1A - Risk FactorsItem 2 - Unregistered Sales of Equity Securities and Use of ProceedsItem 3 - Defaults Upon Senior SecuritiesItem 4 - Mine Safety DisclosuresItem 5 - Other InformationItem 6 - Exhibits Simpson Manufacturing Co.,Inc. and SubsidiariesCondensed Consolidated Balance Sheets(In thousands, unaudited) The accompanying notes are an integral part of these condensed consolidated financial statements4 Simpson Manufacturing Co.,Inc. and SubsidiariesCondensed Consolidated Statements of Earnings and Comprehensive Income(In thousands except per-share amounts, unaudited) The accompanying notes are an integral part of these condensed consolidated financial statements5 Simpson Manufacturing Co.,Inc. and SubsidiariesCondensed Consolidated Statements of Stockholders’ Equity(In thousands except per-share data, unaudited) The accompanying notes are an integral part of these condensed consolidated financial statements6 Simpson Manufacturing Co.,Inc. and SubsidiariesCondensed Consolidated Statements of Stockholders’ Equity(In thousands except per-share data, unaudited) Simpson Manufacturing Co.,Inc. and SubsidiariesCondensed Consolidated Statements of Cash Flows(In thousands, unaudited) Notes to Condensed Consolidated Financial Statements(Unaudited) 1.Basis of Presentation Principles of Consolidation The accompanying Condensed Consolidated Financial Statements include the accounts of Simpson Manufacturing Co.,Inc. and itssubsidiaries (collectively, the “Company”). Investments in 50% or less owned entities are accounted for using either the cost or theequity method. All significant intercompany transactions have been eliminated. Certain amounts in the Condensed ConsolidatedFinancial Statements of the prior year have been reclassified to conform to the fiscal 2026 presentation. In the first quarter of 2026, theCompany reclassified certain software amortization costs related to the Company's component manufacturing efforts from general andadministrative expense to cost of sales. These reclassifications had no impact on the Company's Condensed Consolidated BalanceSheets, Condensed Consolidated Statements of Earnings and Comprehensive Income, Condensed Consolid