National Presto Industries Inc 2026年季度报告

FORM 10-Q______________________________ ☒QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934FORTHE QUARTERLY PERIOD ENDED July 5, 2026 ☐TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 FORTHE TRANSITION PERIOD FROM _____ TO _____ Commission file number 1-2451______________________________ NATIONAL PRESTO INDUSTRIES, INC.(Exact name of registrant as specified in its charter) Wisconsin39-0494170(State or other jurisdiction of incorporation or organization)(I.R.S. Employer Identification No.) 3925 North Hastings WayEau Claire,Wisconsin54703-3703(Address of principal executive offices)(Zip Code) (Registrant’s telephone number, including area code)715-839-2121______________________________ Securities registered pursuant to Section 12(b) of the Securities Exchange Act of 1934: Title of each classTrading Symbol(s)Name of each exchange on whichregisteredCommon Stock, $1 par valueNPKNYSE 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 during the preceding 12 months (or for such shorter period that the registrant was requiredto 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☐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 Rule 12b-2 of the Exchange Act).Yes☐No☒There were 7,136,067shares of the Issuer’s Common Stock outstanding as of August 14, 2026. TABLE OF CONTENTS PART I – FINANCIAL INFORMATIONItem 1 – Financial StatementsCondensed Consolidated Balance SheetsConsolidated Statements of Comprehensive IncomeConsolidated Statements of Cash FlowsConsolidated Statements of Stockholders’ EquityNotes 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 Procedures PART II – OTHER INFORMATIONItem 1 – Legal ProceedingsItem 5– Other InformationItem 6 – Exhibits SIGNATURES18 PART I – FINANCIAL INFORMATION NATIONAL PRESTO INDUSTRIES, INC. AND SUBSIDIARIESCONDENSED CONSOLIDATED BALANCE SHEETSJuly 5, 2026 and December 31, 2025(Dollars in thousands) NATIONAL PRESTO INDUSTRIES, INC. AND SUBSIDIARIESCONDENSED CONSOLIDATED BALANCE SHEETSJuly 5, 2026 and December 31, 2025(Dollars in thousands) July 5, 2026(Unaudited)December 31, 2025 NATIONAL PRESTO INDUSTRIES, INC. AND SUBSIDIARIESCONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOMEThree and Six Months Ended July 5, 2026 and June 29, 2025 (Unaudited)(In thousands except per share data) (Unaudited)(Dollars in thousands) (Unaudited)(In thousands except per share data) The accompanying notes are an integral part of the Condensed Consolidated Financial Statements. NATIONAL PRESTO INDUSTRIES, INC. AND SUBSIDIARIESNOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS(Unaudited) NOTE A – BASIS OF PRESENTATIONThe condensed consolidated interim financial statements included herein are unaudited and have been prepared by the Company pursuant to the rules and regulations of the United States Securities and Exchange Commission (“SEC”). In the opinion ofmanagement of the Company, the consolidated interim financial statements reflect all of the adjustments which were of a normalrecurring nature necessary for a fair presentation of the results of the interim periods.The condensed consolidated balance sheet asofDecember 31, 2025 is summarized from audited consolidated financial statements, but does not include all the disclosurescontained therein and should be read in conjunction with the2025 Annual Report on Form 10-K.Interim results for the period arenot indicative of those for the year. NOTE B – REVENUESThe Company’s revenues are derived fromcontracts and programs that are typically completed within 3 to 48months and are recognized in accordance with Financial Accounting Standard Board (“FASB”) Accounting Standard Codif