Welcome to Floor & Decor's fiscal 2026 second quarter earnings conference call. A reconciliation of each of these non-GAAP measures to the most directly comparable GAAP financial measures can be found in the earnings press release, which is available on our investor relations website at ir.flooranddecor.com. After that, Bryan will share our perspective on the remainder of 2026, including how we're navigating the current environment while continuing to invest in our strategic priorities and long-term growth opportunities. Sales to pros continued to outperform the company and grew approximately 4% from the same period last year, accounting for about 55% of sales.

Lastly, average ticket grew 0.8% year-over-year, despite lapping last year's strongest quarterly growth rate of 3.8%. Demand softened around the July 4th holiday period while the housing market remained constrained by subdued existing home sales activity. Installation materials continue to deliver strong year-over-year growth as we expanded our share of wallet with pros and further strengthened our position in the market. Growth in the wood category was driven by market share gains in engineered and unfinished wood, acoustic wall panels, and the success of our bulk out strategies.

The combination of slowing demand for vinyl and excess industry supply continues to put pressure on the category, which could continue into 2027. These locations extend our presence in tier one and tier two markets, where household units, population density, and home improvement activity support the long-term demand profile we target in site selection. In the second quarter, online sales penetration reached 20.3% of total sales, up from 18.6% in the prior year period and up 110 basis points from the first quarter. We believe delivering a best-in-class omnichannel experience represents one of our largest opportunities to accelerate growth, gain market share, and achieve our long-term sales objectives.

What went well
  • Floor & Decor delivered better-than-expected fiscal Q2 2026 results with adjusted diluted EPS of $0.58 (flat year over year) despite a 2.1% comparable-store-sales decline, and raised its full-year EPS outlook.
  • Comparable store sales improved sequentially through the quarter (April -5.1%, May -1.3%, June -0.3%) versus a 3.7% decline in Q1, with two of three regions positive excluding cannibalization and eight of 16 districts positive on that basis.
  • Total sales grew 3% to $1,250.3 million, with pro sales up ~4% and now ~55% of sales, and GAAP diluted EPS of $0.89 included a $0.31 benefit from IEEPA tariff refunds and refinancing items.
  • The company recovered $87 million of IEEPA tariff refunds (substantially all cash received), giving it flexibility to offset inflation, invest selectively in price for share gains, and fund capital allocation.
  • First-half operating cash flow nearly doubled to $278.4 million, inventory rose only 0.7%, and the company repurchased $65.7 million of stock (of a $400 million authorization) while refinancing its credit facilities to extend maturities to 2031-2033.
  • Online sales penetration rose to 20.3% (up 110 basis points sequentially) as the company advances an 18-24 month omnichannel transformation and a new pro app launching next year, and opened 11 new warehouse stores in the first half (~55% of the 2026 plan).
What went wrong
  • Comparable store sales declined 2.1% on continued softness in large discretionary flooring projects, with Q3-to-date comps down 2.2% and a notable demand slowdown around the July 4th holiday.
  • Adjusted gross margin declined 20 basis points to 43.7% and adjusted EBITDA margin slipped to 12.2% from 12.4%, while SG&A deleveraged 120 basis points to 38.3% (about 110 bps from one-time tariff-refund-related costs plus new-store expense).
  • The laminate and vinyl category (the second-largest) remained pressured by excess industry supply that has 'devalued' the category, with management expecting the weakness to persist into at least the first half of 2027.
  • The housing backdrop stayed weak, with existing home sales near historically low ~4 million annualized units, and affordability and potential tariff changes keeping consumers cautious.

Guidance Changes

MetricPeriodCurrent guidance
Total salesFY2026$4,770M-$4,990M (+1.8% to +6.5%); 53rd week adds ~$65M
Comparable store salesFY2026Flat to -4% (confidence in the midpoint)
Adjusted gross marginFY2026~43.6%-43.8% (Q1's 44.0% likely the year's high point)
Adjusted EBITDAFY2026~$550M-$585M (53rd week adds ~$11M)
Adjusted diluted EPSFY2026~$1.88-$2.13 (52-week basis $1.80-$2.05; GAAP EPS ~$2.20-$2.45)
Capital expendituresFY2026~$240M-$275M; SG&A ~38% of sales; tax rate ~23%

Performance Breakdown

MetricYoYNote
Total sales +3% to $1,250.3M Pro sales up ~4% (55% of sales) and new-store contribution offset a 2.1% comp decline.
Comparable store sales -2.1% Continued softness in large discretionary flooring projects, improving sequentially (April -5.1% to June -0.3%).
Adjusted diluted EPS $0.58 (flat) Disciplined expense management and merchandising execution offset the comp decline; GAAP EPS $0.89 including a $0.31 tariff-refund/refinancing benefit.
Adjusted gross margin -20 bps to 43.7% Within the expected range; a ~$6M sell-through benefit from tariff-refund-reduced inventory helped offset oil and domestic supply-chain cost inflation.
Adjusted EBITDA +1.2% to $152.0M Margin of 12.2% (vs 12.4%); comparable-store SG&A fell $13.7M on productivity, offset by non-comp new-store SG&A up $26.7M.
Online sales penetration 20.3% (from 18.6%) Up 110 bps sequentially, reflecting progress on digital and omnichannel capabilities.
Operating cash flow (H1) $278.4M vs $155.3M Earnings, tariff-refund cash and inventory productivity; inventory up only 0.7%.

Earnings Call Themes & Trends

TopicPrevious mentionCurrent periodTrend
IEEPA tariff refundsTariff cost management$87M recovered ($56M one-time gross-profit benefit on sold-through inventory, $28M inventory reduction recognized as sold, ~$6M in Q2); deployed to offset inflation, selectively invest in price for share, and fund capital allocation, with more optionality into 2027.
Sequential demand improvement and bottoming debateChoppy discretionary demandComps improved through the quarter with broadening regional performance, but management is cautious about calling a bottom given a July 4th slowdown and low existing home sales, assuming 2026 looks like 2025 and leaning on self-help initiatives.
Laminate and vinyl pressureCategory weakness identifiedExcess supply has 'devalued' the category, pressuring price/ticket into at least H1 2027; Floor & Decor is responding with aggressive pricing where elastic, opportunity buys and assortment resets to take share, plus some category shift toward wood and tile.
Pro and installation-materials strategyGrowing pro penetrationPro grew ~4% to 55% of sales; installation materials (a footstep driver) and supply-house strategies are winning share of wallet, expanded RAM commercial team to 80 (shifting focus to productivity), with a new pro app coming next year.
Omnichannel transformationBuilding digital capabilityOnline penetration reached 20.3%; an 18-24 month transformation targets a seamless online/in-store experience tailored to homeowners (research-heavy journeys) and pros (speed/pricing/inventory visibility).
Store growth and balance-sheet strengthFront-loaded 2026 openings11 stores opened in H1 (~55% of plan) at ~55,000 sq ft, with the balance weighted to Q4; refinanced facilities (2031/2033 maturities), $942.4M liquidity, and buybacks against a $400M authorization.

Q&A Summary

Seth Sigman (Barclays) asked for the full-year tariff-refund benefit, how it is being deployed, and the wide comp guidance range.
Langley detailed $87M filed ($56M one-time gross-profit benefit, $28M inventory reduction with ~$6M recognized in Q2, majority in H2); Paulsen outlined three uses (offset inflation, selective price investment for share, capital allocation), and both reaffirmed the flat-to-(4%) comp guide with high confidence in the midpoint amid macro uncertainty.
Simeon Gutman (Morgan Stanley) asked whether the residual $28M tariff inventory benefit is upside to gross margin and whether this is another false bottoming start.
Langley said the 43.6-43.8% adjusted gross margin guide already incorporates the H2 sell-through benefit, giving flexibility to be more aggressive on price; Paulsen was deliberately cautious about calling a bottom, citing sequential improvement and two positive regions but assuming a 2025-like environment.
Steven Zaccone (Citigroup) asked about the laminate/vinyl weakness extending into 2027 and the pricing environment.
Paulsen said laminate and vinyl is the only category under downward pressure due to excess supply that devalued it, expected to persist through at least H1 2027, with Floor & Decor playing offense via pricing, opportunity buys and new SKUs; he described the broader market as rational.
Michael Lasser (UBS) asked whether the industry saw the same inflection, why pro outperformed DIY, and how comps relate to an eventual existing-home-sales recovery.
Paulsen said it is hard to gauge the ~60% private/independent market, credited initiatives (especially pro share-of-wallet via installation materials at 55% of sales), and reaffirmed existing home sales as the key correlated metric (2-3 month lag) while declining to specify a normalized comp algorithm.
Kate McShane (Goldman Sachs) asked about competitive behavior from home-improvement retailers versus independents and how tariff refunds factor into pricing.
Paulsen said big-box competitors are strong but overlap mainly on opening price point and installation materials (Floor & Decor skews better/best), and he sees nothing disruptive or overly promotional, pending competitor results.
Christopher Horvers (JPMorgan) asked what drove the July 4th slowdown and whether independents' wholesalers are cutting price as refunds arrive.
Paulsen called the two soft weeks an anomaly given the return to May/June run-rate afterward, and noted independents (two-step sourcing, not importers of record) are unlikely to receive tariff refunds, so prices have generally been rising, not falling.
Steven Forbes (Guggenheim) and Keith Hughes (Truist) asked about laminate/vinyl merchandising initiatives and whether the weakness reflects category shift.
Paulsen detailed three levers - surgical pricing where elastic (regional), national opportunity buys, and everyday-assortment resets - and said category shift into wood and tile is a real but minor factor; Langley noted tile carries higher installation-materials attachment.
Jonathan Matuszewski (Jefferies) asked whether pro roundtables reveal rising project deferrals or cancellations.
Paulsen said pros are not signaling any change in behavior versus Q1, with commercial project delays that hurt Q1 having improved into Q2, and no expected deferrals absent a meaningful macro change.

More on Floor & Decor Holdings, Inc.

Reported 2026-07-30 · figures from the Floor & Decor Holdings, Inc. Q2 2026 earnings call.

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