Business Description

AAON Inc. is a manufacturer of heating, ventilation, and air conditioning (HVAC) equipment for commercial, industrial, and data center environments. Operating primarily in the United States and Canada, the company specializes in highly configurable, semi-custom HVAC systems designed for energy efficiency and performance. AAON is distinctive for its mass semi-customization approach, which combines the cost efficiency of scaled production with the precision of individual customization.

Financial Statements

In thousands, USD
FY 2025FY 2024FY 2023FY 2022
Total Revenues1,442,0761,200,6351,168,518888,788
Cost of Sales1,056,352803,526769,498651,216
Gross Profit385,724397,109399,020237,572
Selling, General & Administrative Expenses239,480188,014171,539110,823
Other Operating Expenses(4)(23)(13)(12)
Operating Profit146,248209,118227,494126,761
Non-Operating Income(17,496)(2,527)(4,340)(2,228)
Total Non-Operating Income(17,496)(2,527)(4,340)(2,228)
Income Before Provision for Income Taxes128,752206,591223,154124,533
Provision for Income Taxes21,15938,03245,53124,157
Consolidated Net Income107,593168,559177,623100,376
Net Income Attributable to Common Shareholders107,593168,559177,623100,376
Basic EPS1.322.072.191.26
Diluted EPS1.292.022.131.24
Basic Weighted Average Shares Outstanding81,52981,47381,15679,582
Diluted Weighted Average Shares Outstanding83,10683,63083,29581,146
Shares Outstanding81,69181,43781,50880,138
FY 2025FY 2024FY 2023FY 2022
Cash and Cash Equivalents1,2396,5149,0235,949
Total Cash and Cash Equivalents1,2396,5149,0235,949
Accounts Receivable314,387147,434138,108127,158
Other Receivables27,4454,115
Total Trade Receivables341,832151,549138,108127,158
Inventories261,151187,420213,532198,939
Other Current Assets264,958142,72948,29117,070
Total Current Assets869,180488,212408,954349,116
Net Property, Plant & Equipment649,250525,792381,721311,868
Net Intangible Assets165,799160,152149,94564,606
Goodwill81,892
Other Long-Term Assets2,2811,0788166,421
Total Assets1,686,5101,175,234941,436813,903
Accounts Payable110,43744,64527,48445,513
Accrued Expenses132,21399,34785,50878,630
Short-Term Debt16,000
Unearned Revenue80,67014,91313,75721,424
Other Current Liabilities7,535
Total Current Liabilities330,855174,905126,749145,567
Long-Term Debt398,320138,89138,32871,004
Other Long-Term Liabilities62,35036,85641,13536,618
Total Long-Term Liabilities460,670175,74779,463107,622
Total Liabilities791,525350,652206,212253,189
Common Stock327326326322
Additional Paid-in Capital64,35868,946122,06398,735
Retained Earnings830,300755,310612,835461,657
Total Common Shareholders' Equity894,985824,582735,224560,714
Total Shareholders' Equity894,985824,582735,224560,714
Total Liabilities and Shareholders' Equity1,686,5101,175,234941,436813,903
FY 2025FY 2024FY 2023FY 2022
Net Income107,593168,559177,623100,376
Depreciation & Amortization79,35762,92446,79235,430
Share-Based Compensation Expense17,99416,72916,38413,700
Other Adjustments31,950(6,310)(5,010)(10,614)
Changes in Trade Receivables(167,023)(10,041)(9,978)(56,306)
Changes in Inventories(73,883)27,080(16,226)(71,409)
Changes in Accounts Payable52,90416,959(18,316)11,574
Changes in Accrued Expenses31,87313,25915,08616,945
Changes in Income Taxes Payable(23,330)(5,285)(11,302)18,195
Changes in Unearned Revenue66,5882,991(5,067)15,196
Changes in Other Operating Activities(123,489)(94,333)(31,091)(11,769)
Cash from Operating Activities534192,532158,89561,318
Capital Expenditure(190,563)(195,660)(104,294)(76,024)
Proceeds from Sale of Property, Plant & Equipment482512912
Purchases of Intangible Assets(14,329)(17,491)(5,197)
Payments for Business Acquisitions(249)
Other Investing Activities12,435515148
Cash from Investing Activities(192,417)(213,075)(109,311)(76,213)
Issuance of Long-Term Debt915,391722,083603,172225,758
Repayments of Long-Term Debt(672,204)(601,091)(629,787)(194,754)
Net Issuance / (Repayments) of Long-Term Debt243,187120,992(26,615)31,004
Issuance of Common Shares17,14431,86133,25923,140
Repurchases of Common Shares(39,725)(108,071)(26,311)(13,755)
Net Issuance / (Repurchases) of Common Shares(22,581)(76,210)6,9489,385
Common Share Dividends Paid(32,603)(26,084)(26,445)(22,917)
Other Financing Activities(1,395)(664)(398)(115)
Cash from Financing Activities186,60818,034(46,510)17,357
Increase / (Decrease) in Cash, Cash Equivalents and Restricted Cash(5,275)(2,509)3,0742,462

Key Metrics & Ratios

MetricValue
Market Cap$6.23B
P/E59.11x
P/S4.32x
EV/EBITDA29.37x
Return on Equity12.5%
Return on Invested Capital10.3%
Current Ratio2.63x
Dividend Yield0.5%
Free Cash Flow Margin-13.2%

Margins

Gross margin
26.7%
Operating margin
10.1%
Net margin
7.5%

Quarterly Trend

QuarterRevenueYoY growthOperating marginOperating income
Q1 2026 $497M +54.3% 11.5% $57M
Q4 2025 $424M +42.5% 10.4% $44M
Q3 2025 $384M +17.4% 11.3% $44M
Q2 2025 $312M -0.6% 7.6% $24M
Q1 2025 $322M 10.9% $35M
Q4 2024 $298M 9.9% $29M
Q3 2024 $327M 20.0% $66M
Q2 2024 $314M 21.4% $67M

More on AAON, Inc.

Figures compiled from public company filings.

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