AAON三季度净销售额7.074亿美元增84.1%创新高：每股收益0.83美元增124.3%，全年销售增速指引上调至72%至75%
暖通空调与热管理公司The Aaon Group于11月9日在俄克拉荷马州塔尔萨发布2026年第三季度业绩。公司当季净销售额同比增长84.1%，达到创纪录的7.074亿美元，去年同期为3.842亿美元。
毛利润增长76.4%至1.885亿美元，去年同期为1.069亿美元。毛利率为26.7%，同比低于去年同期的27.8%，但环比提升60个基点，为连续第二个季度改善。公司称，同比毛利率受BASX收入中来自较新、利用率较低设施的比例较高拖累，部分被价格与成本改善及销量杠杆抵消。
营业利润增长129.3%至1.000亿美元，去年同期为4360万美元。摊薄每股收益为0.83美元，同比增长124.3%，去年同期为0.37美元。销售、一般与行政费用占销售额比例下降400个基点至12.5%。
分品牌看，AAON品牌销售额增长19.6%至创纪录的3.102亿美元。BASX品牌销售额增长218.3%至创纪录的3.972亿美元，公司称增长来自数据中心需求势头、产能利用率提升与新增制造产能的利用。
积压订单方面，总积压同比增长40.5%至19亿美元，去年同期为13亿美元。其中BASX品牌积压为13.552亿美元，同比增长51.1%。AAON品牌积压为4.993亿美元，同比增长18.0%。总积压环比下降5.9%，公司称主要因积压加速转化为创纪录营收，以及大型BASX项目授标时点本身的波动。
现金流方面，2026年前九个月经营现金流为1.469亿美元，去年同期为动用现金1880万美元。截至9月30日，公司现金、现金等价物与受限现金为370万美元，循环信贷余额为3.867亿美元。
全年指引方面，公司把2026年净销售额同比增速指引由此前的55%至60%上调至72%至75%，毛利率指引约为26%，销售、一般与行政费用占销售额比例约为13%，折旧与摊销约为1亿美元。
重述方面，公司在三季度报告过程中发现此前一、二季度财务报表存在错误，已作重述。重述合计使上半年净销售额增加1070万美元，毛利率提高71个基点，摊薄每股收益增加0.09美元。管理层认定财务报告内部控制存在重大缺陷，公司称已采取纠正措施，未发现欺诈或不当行为的证据。
分部方面，AAON Oklahoma分部当季净销售额为2.835亿美元，同比增长18.7%。AAON Coil Products分部净销售额为1.926亿美元，同比增长174.2%，其中BASX品牌液冷销售额为1.655亿美元，增长255.6%。BASX分部净销售额为2.313亿美元，同比增长207.4%。
公司总裁兼首席执行官Matt Tobolski在发布中表示，三季度录得创纪录净销售额，营业利润与摊薄每股收益同比均增长一倍以上，毛利率环比改善60个基点，现金流强劲，公司据此上调全年展望，改善在AAON与BASX两个品牌均有体现。
The Aaon Group在纳斯达克上市，股票代码AAON，主营高性能暖通空调与热管理解决方案，BASX品牌面向数据中心定制工程市场。
Aaon Group Q3 Net Sales Rise 84.1% to a Record $707.4 Million as EPS Jumps 124.3% to $0.83, Full Year Sales Growth Guidance Raised to 72% to 75%
The Aaon Group on November 9 in Tulsa, Oklahoma reported third quarter 2026 results. Net sales increased 84.1 percent year over year to a record $707.4 million, compared with $384.2 million in the third quarter of 2025.
Gross profit increased 76.4 percent to $188.5 million, compared with $106.9 million a year earlier. Gross margin was 26.7 percent, compared with 27.8 percent in the prior year period, but up 60 basis points sequentially, a second consecutive quarter of improvement. The company said the year over year margin was impacted primarily by a higher proportion of BASX revenue from less mature, lower utilization facilities, partially offset by improved price and cost and volume leverage.
Operating income increased 129.3 percent to $100.0 million, compared with $43.6 million a year earlier. Diluted earnings per share were $0.83, up 124.3 percent from $0.37 a year earlier. Selling, general and administrative expenses as a percent of sales declined 400 basis points to 12.5 percent.
By brand, AAON branded sales grew 19.6 percent to a record $310.2 million. BASX branded sales grew 218.3 percent to a record $397.2 million, which the company attributed to strong momentum in data center demand, continued production output gains and increased utilization of recently added manufacturing capacity.
Total backlog increased 40.5 percent year over year to $1.9 billion, compared with $1.3 billion a year earlier. BASX branded backlog was $1,355.2 million, up 51.1 percent. AAON branded backlog was $499.3 million, up 18.0 percent. Total backlog decreased 5.9 percent sequentially, which the company attributed primarily to accelerated conversion into record revenue and the timing variability of large BASX project awards.
Operating cash flow for the first nine months of 2026 was $146.9 million, compared with a use of $18.8 million a year earlier. At September 30 the company had cash, cash equivalents and restricted cash of $3.7 million and a balance on its revolving credit facility of $386.7 million.
The company raised its full year 2026 outlook. Net sales growth guidance rose to 72 percent to 75 percent, from 55 percent to 60 percent previously. Gross margin guidance is approximately 26 percent, selling, general and administrative expenses are guided to about 13 percent of sales, and depreciation and amortization to about $100 million.
On restatement, the company said that during the third quarter reporting process it identified errors in its previously reported first and second quarter financial statements and restated them. In aggregate, the restatements increased first half net sales by $10.7 million, gross margin by 71 basis points and diluted earnings per share by $0.09. Management concluded that a material weakness existed in internal control over financial reporting. The company said it has implemented corrective actions and found no evidence of fraud or misconduct.
By segment, AAON Oklahoma generated net sales of $283.5 million, up 18.7 percent. AAON Coil Products generated net sales of $192.6 million, up 174.2 percent, including BASX branded liquid cooling sales of $165.5 million, up 255.6 percent. The BASX segment generated net sales of $231.3 million, up 207.4 percent.
President and chief executive Matt Tobolski said in the release that the company delivered record net sales, more than doubled operating income and diluted earnings per share, improved gross margin 60 basis points sequentially, generated strong cash flow and raised its full year outlook, with broad based improvement across both the AAON and BASX brands.
The Aaon Group trades on Nasdaq under the ticker AAON and provides high performance HVAC and thermal management solutions, with the BASX brand serving custom engineered data center markets.
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