Fundamentals Hub
▼ FY 2025 Summary Analysis
Annual report ending Dec 31, 2025Overview and Growth
In fiscal 2025, FOSTER L B CO recorded $540.01M of revenue, net income of $7.54M, and an operating cash inflow of $35.62M. The $540.01M revenue base provides substantial context for the company’s earnings, cash generation, and capital requirements. The top line expanded 1.7% from $530.76M in fiscal 2024, increasing the company’s operating scale. Diluted earnings per share were $0.69, translating the period’s attributable earnings into the amount reported for each diluted share. Against diluted EPS of $3.89 in fiscal 2024, the current result was 82.3% lower. The revenue-to-assets relationship was 1.63x, showing the sales generated relative to the resources carried on the balance sheet.Profitability
The first profit layer was $113.75M of gross profit, the amount available after reported direct revenue costs to absorb operating expenses. Gross profit represented 21.1% of revenue, showing how much of the top line remained after direct costs. Operations produced $21.89M of income after the reported operating expense base, before the remaining non-operating and tax effects. The operating result equaled 4.1% of revenue, placing the absolute operating-income figure in the context of the company’s sales base. After all reported below-operating-line items, the company recorded net income of $7.54M for the fiscal year. The final earnings result represented 1.4% of revenue, connecting the absolute net income figure with the company’s top-line scale. Pretax income was $17.42M, isolating the reported earnings outcome before the income-tax provision recognized for the fiscal year. Pretax income represented 3.2% of revenue, placing earnings before tax in the context of the company’s operating scale. Income tax expense totaled $10.00M, providing the reported tax component that separates pretax and after-tax earnings. Relative to pretax income, the tax provision measured 57.4%, quantifying the portion of pre-tax earnings paid in income tax. Net income equaled 4.3% of period-end equity, showing the earnings generated on shareholders’ book capital.Liquidity and Capital Structure
The company held $330.37M of assets against $154.37M of liabilities and $176.00M of equity, revealing how the asset base was financed. The near-term balance sheet paired $156.87M of current assets with $83.92M of current liabilities at the reporting date. At 1.87x, the current ratio shows that short-term assets were greater than short-term liabilities at period end. Reported cash and equivalents were $4.35M, separating immediately recognizable cash resources from the rest of the current-asset base. Cash and equivalents represented 5.2% of current liabilities, showing the portion of near-term obligations matched by reported cash alone. Relative to total assets, liabilities measured 46.7%, complementing the separate equity-based view of the company’s capital structure. Cash and equivalents equaled 1.3% of total assets, showing the liquid cash component within the company’s broader resource base. Total assets were 1.2% lower than fiscal 2024 assets of $334.55M, measuring the company’s own balance-sheet change.Cash Flow and Earnings Quality
Cash flow from operations was $35.62M, a reported cash inflow that can be compared directly with net income and capital spending. The operating-cash-flow-to-net-income relationship was 4.72x, comparing cash generated by operations with the bottom-line earnings result. Capital expenditures used $10.42M, identifying the reported investment outflow deducted from operating cash flow in the free-cash-flow calculation. Capital expenditures represented 29.3% of operating cash flow, leaving the remainder available as free cash flow. After capital spending, free cash flow was $25.20M, leaving cash available for debt reduction, shareholder returns, or further investment. Relative to revenue, free cash flow equaled 4.7%, showing how much sales converted into cash after investment. Free cash flow equaled 7.6% of total assets, relating post-investment cash generation to the company’s resource base.
Based on the annual report for the fiscal year ending Dec 31, 2025.
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