The call in brief

PHINIA delivered a solid second quarter of 2026 with net sales up 5.6% to $940 million, growth in both fuel systems ($584 million, +5%) and aftermarket ($356 million, +6.6%), a post-spin record gross margin of about 23%, and adjusted EPS (ex non-operating items) up 20.5% to $1.53. On a GAAP basis, diluted EPS was $1.05 with an 8.5% operating margin, while adjusted EBITDA rose $4 million to $130 million at a 13.8% margin (down 40 bps as FX, tariff recoveries and mix were slightly dilutive) and total segment adjusted operating income reached $125 million (13.3% margin). The headline strategic move was a definitive agreement to acquire the stoba Group at roughly 6x EBITDA — adding ~$80 million of third-party revenue and ~$25 million of adjusted EBITDA, expected to close in Q4 2026 and be ~40 basis points margin accretive — a vertical-integration tuck-in of a longtime supplier that adds a second aerospace-and-defense-qualified German site, semiconductor-equipment exposure and new customers (Liebherr, Zeiss, ZF, Dyson). Cash generation was strong (adjusted free cash flow $74 million, operating cash flow up $34 million, capex just 2.3% of sales), the balance sheet remained healthy (net leverage 1.3x, $820 million liquidity), and $53 million was returned to shareholders, bringing post-spin capital returns to $665 million. Management tightened full-year revenue guidance to $3.57-3.67 billion (midpoint held), set adjusted EBITDA at $485-515 million, and raised adjusted free cash flow guidance to $210-250 million, noting that an $11 million IEEPA tariff-recovery benefit (about half owed back to customers) was offset by higher incentive compensation, with back-half productivity and supply-chain savings expected to lift underlying margins about 100 basis points half over half. Leadership emphasized diversification away from light-vehicle exposure toward commercial vehicle, off-highway, industrial and aerospace, and flagged a robust, still-active M&A pipeline.

What went well
  • Total net sales rose 5.6% year over year to $940 million, with year-over-year growth continuing in both the fuel systems ($584 million, up 5%) and aftermarket ($356 million, up 6.6%) segments.
  • Adjusted EPS excluding non-operating items climbed 20.5% to $1.53 (from $1.27), and gross margin of about 23% was a post-spin record for the company.
  • PHINIA announced a definitive agreement to acquire the stoba Group at roughly 6x EBITDA — adding ~$80 million of third-party revenue and ~$25 million of adjusted EBITDA — expected to be margin accretive by close to 40 basis points and to close in Q4 2026, funded with available liquidity.
  • Adjusted free cash flow was $74 million (operating cash flow up $34 million year over year to $91 million), with capex at just 2.3% of sales, well below the 4% target, and first-half operating cash flow already above $100 million.
  • The balance sheet stayed strong with $370 million cash, $820 million total liquidity and net leverage of 1.3x (below the 1.5x target), enabling $53 million returned to shareholders via buybacks and dividends in the quarter.
  • New-business momentum was broad: key fuel-system wins (heated-tip MPFI, a 24V Class 8 starter, an agricultural common-rail system), a Pan-European aftermarket electronic-distribution win, 2,650+ new SKUs and 150,000+ catalog cross-references added in H1, plus launches including a 500-bar GDI system and next-gen GDI pump.
What went wrong
  • Reported adjusted EBITDA margin slipped 40 basis points to 13.8% as FX, net tariff recoveries and product mix had a slightly dilutive effect.
  • Corporate and other costs rose ~$9 million, driven primarily by higher short- and long-term incentive compensation (including a ~$2 million H1 stock-comp revaluation) as employees hit economic-value/cash-flow targets.
  • Roughly half of the tariff refunds booked (about $7 million of revenue) must be passed back to customers who had previously reimbursed PHINIA, reducing reported sales.
  • The China light-vehicle market is weak, with the local market down in the mid-teens, and global light-vehicle demand is a bit softer even as commercial vehicle looks more positive.
  • Excluding FX, the SEM contribution and tariff pass-throughs, underlying revenue grew only 2% in the quarter, and full-year growth ex-FX is projected in just the low-single-digit range.

Management Commentary

Gordon Muir
VP and Treasurer, PHINIA

Thank you. Good morning, everyone. We appreciate you joining us. Our conference call materials were issued this morning and are available on PHINIA's investor relations website, including a slide deck that we'll be referencing in our remarks. We're also broadcasting this call via webcast. Joining us today are Brady Ericson, CEO, and Chris Gropp, CFO. During this call, we will make forward-looking statements, including comments related to our 2026 guidance, which are based on management's current expectations and are subject to risks and uncertainties. Actual results may differ materially from these statements due to a variety of factors, including those described in our SEC filings. We caution listeners not to place undue reliance upon any such forward-looking statements. With that, it's my pleasure to turn the call over to Brady.

Brady Ericson
CEO, PHINIA

Thank you, Gordon. Thank you, everyone, for joining us this morning. I'll start with some highlights on the second quarter and some key developments in the quarter that support our strategy. Chris will then provide additional details on our second quarter results and discuss our 2026 financial outlook. We will then open up the call for questions. The second quarter developed largely as we expected, with highlights including continued revenue growth from both fuel systems and aftermarket, leading us to a refinement of our full-year guidance. We were also excited to announce that the company has entered into a definitive agreement to acquire the stoba Group, a global technology partner specialized in high-precision components, systems, and integrated solutions globally. As slides six and seven detail, stoba has operations in four countries, expected run rate third-party revenue of approximately $80 million, and accretive EBITDA of approximately $25 million.

We expect the integration of the stoba Group to expand our exposure in off-highway, industrial, and other customers and markets, and drive synergistic profit expansion through supply chain ownership, integration of key capabilities, and cost efficiencies. This will also add an additional aerospace and defense qualified location to our portfolio, as well as greater exposure to these customers. Excitingly, these assets support the global semiconductor industry with high-performance equipment components, opening another avenue of growth and diversification. Closing of the deal is expected in the fourth quarter of 2026 and will be funded with available liquidity. Returning capital to shareholders is a key component of our capital allocation strategy. With a healthy balance sheet, we continue paying dividends and repurchasing shares. We are confident of our operational and financial performance that allows us ongoing run rate capital returns to our shareholders.

While the environment continues to evolve rapidly, our teams are managing our business well and delivered results that strengthen our long-term foundation. Our diversification across regions, customers, end markets, and products helped offset variability in any single region or segment. Finally, we continue to adapt to ongoing changes in government policy governing tariffs. As such, book expected net refunds during the quarter with some cash settlements already received. Chris will discuss further details in her commentary. Turning to slide eight, PHINIA continued to demonstrate resilience in a mixed macroeconomic environment. Demand conditions across key end markets remained steady, supported by durable replacement cycle fundamentals and ongoing positive results in the commercial vehicle industry. We continue to navigate ongoing geopolitical and trade-related uncertainty, tariff changes as previously noted, shipping challenges, and regional production variability. Through strong operational execution and disciplined cost management, we've managed these challenges effectively.

We continued our streak of year-over-year growth in both aftermarket and fuel system segments. Total net sales in the quarter were $940 million, up 5.6% from the same period of the prior year. Excluding FX impacts, the impact of tariff recoveries, and the contribution of SEM, revenue was up 2%. We've reported adjusted EBITDA of $130 million for the quarter, up $4 million, representing a margin of 13.8%. Total segment adjusted operating income was $125 million, or 13.3% margin. The fuel system segment delivered a strong quarter with sales of $584 million, up 5%, and adjusted operating margin of 11%. The aftermarket segment had sales of $356 million, up 6.6%, with adjusted operating margin of 17.1%. Adjusted earnings per diluted share, excluding non-operating items, was $1.53 for the quarter, compared with $1.27 in the same period of the prior year, a 20.5% increase year-over-year.

From a balance sheet perspective, PHINIA continues to demonstrate financial stability and consistency. We exited the quarter with a cash position of $370 million and a total liquidity of $820 million. Our net leverage ratio is 1.3x, which is under our target of 1.5. We returned $53 million to shareholders in the form of share repurchases and dividends. Our balance sheet continued to provide the financial flexibility to support growth initiatives while returning capital to shareholders. In summary, while the external environment continues to evolve, we remain focused on the current and future of the business. The second quarter performance underscore the durability and resilience of our business amid a rapidly changing global environment by serving a broad mix of regions, customers, end markets and products. Moving to slide nine. I am pleased with the success we are having with respect to gaining new business.

The second quarter was another good quarter for us, reflecting continued progress across multiple fronts. Importantly, we're continuing to grow with our existing customers, adding new ones, and gaining real traction in new areas of our portfolio. This quarter included notable wins across OE and aftermarket channels, reinforcing customer trust, technology differentiation, and PHINIA's ability to deliver premium solutions to our customers. Launch progress on important programs in our portfolio include aerospace, off-highway, heavy-duty truck continued at an advanced pace, which will support our progress through the end of the decade and beyond. Key fuel system wins in the quarter include a new business for a heated tip MPFI system supporting light passenger vehicle engine applications, further expanding PHINIA's alternative fuel portfolio. A 24 V starter program supporting a Class 8 commercial vehicle platform, reinforcing PHINIA's long-standing position in the heavy-duty on-highway market.

A complete common rail system program for agricultural applications highlight the strength of PHINIA's integrated fuel system portfolio in reinforcing our position in the growing off-highway sector. Turning to slide 10. Our aftermarket business continues to be a steady and reliable contributor to our results. Demand remains consistent, driven by an aging fleet and a growing vehicle park. As vehicles stay on the road longer, customers around the world rely on our quality parts and service more than ever. Our strong and recognizable brands, broad and consistently expanding product offerings, and focus on customer service are helping us build deeper relationships and win new opportunities. Recent wins were across diverse geographies, further strengthening our position in the independent aftermarket. A few notable changes during the quarter include open vehicle electronic distribution with a leading Pan-European distributor, significantly expanding market access across the EMEA region.

Expanded the global aftermarket footprint through new customer acquisitions, branch expansion, and increased distribution penetration across North Africa, Eastern Europe, North and South America, China, Southeast Asia, and Oceania. We introduced more than 2,650 new SKUs globally during the first half of 2026, while adding more than 150,000 cross-references to regional catalogs, expanding vehicle coverage, and enhancing customer access to PHINIA products. These wins show consistent progress towards seamlessly diversifying into higher growth end markets by leveraging our existing human and manufacturing capital. Additionally, we had several significant product launches this quarter, including a 500 bar GDI system, showcasing our full system capabilities and continued leadership in advanced gasoline technologies. A fuel delivery module in India, broadening our CV portfolio and supporting growth in a key strategic market. A next generation GDI pump, reinforcing our position in passenger and light commercial vehicle applications.

Moving next to capital allocation on slide 12, our approach remains unchanged. We are staying disciplined and balanced and are continuing to invest in our business to support long-term growth, both organically and through strategic opportunities that strengthen our competitive position and expand our long-term opportunities. At the same time, we are committed to maintaining a healthy balance sheet and returning cash to shareholders through dividends and share buybacks, which do not slow down despite striking the deal for the stoba acquisition. This approach reflects our strong financial position, our confidence in the path ahead, and our focus on long-term value creation. During the quarter, we returned $53 million to shareholders in the form of dividends and repurchases. $216 million remains under our current share repurchase authorization.

Since the spin-off in July 2023 through the second quarter of this year, we have repurchased $534 million worth of shares, representing approximately 24% of our original share count, and paid $131 million in dividends. In total, we have returned $665 million to shareholders through share buybacks and dividends since July 2023. We've achieved all of this while keeping net leverage below our target, preserving strong liquidity and continuing to fund the growth of our business. Finally, I want to thank and congratulate all of our employees as we just surpassed our third anniversary as an independent, publicly traded company. It's been a great journey so far and look forward to many more years to come. I'll now turn the call over to Chris to discuss our financial results in more detail and discuss our 2026 outlook.

Chris Gropp
CFO, PHINIA

Thanks, Brady, and thanks to all of you for joining us this morning. As a reminder, reconciliations of all non-GAAP financial measures that I will discuss can be found in today's press release and in the presentation, both of which are on our website. In the second quarter, we delivered results in line with our expectations, that reflect both the strength of our diversified portfolio and the benefits of our operational discipline. Diving into the details, which you can find on slides 13 and 14 of the presentation, I will bridge our revenue and adjusted EBITDA for the second quarter. Specifically, during the quarter, we generated $940 million in net sales, an increase of 5.6% versus a year ago. Compared to Q2 2025, our top line rose 2.4%, unfavorable foreign exchange of $21 million as the Chinese renminbi, euro, and Brazilian real strengthened against the US dollar.

We saw a positive contribution from volume and mix of $18 million, or 2%, on positive customer pricing and higher sales in the Americas aftermarket. Revenue in the quarter was reduced from net tariff pass-through of $7 million, affected mainly by anticipated tariff refunds from the government expected to be passed through to customers who had previously reimbursed us for portions of the impact. Finally, SEM contributed sales of $18 million in the quarter. Excluding the FX impact, SEM contribution, and tariff pass-throughs, sales were up 2% in the quarter. Moving next to the bridge on slide 14. Adjusted EBITDA was $130 million in the quarter, with a margin of 13.8%, representing a year-over-year increase of $4 million and a 40 basis point decrease in margin. Net tariff expense and anticipated refunds were an $11 million contribution to earnings in the quarter.

Contribution from SEM was $3 million, or a 16.6% margin in the quarter. Product mix, partially offset by supplier savings and cost control measures, was a $1 million headwind. Other costs, including corporate costs, were up approximately $9 million, primarily due to adjustments for short and long-term incentive compensation. All changes are related to previously published incentive compensation schemes for PHINIA associates, which reward improvements in economic value and the cash generation of the business. We continue to effectively execute our disciplined capital allocation strategy, successfully balancing significant cash return to shareholders with the potential for strategic accretive M&A. Cash and cash equivalents at quarter-end were $370 million, while available capacity under our credit facilities was approximately $450 million for a resulting liquidity of $820 million. Cash flow from operations was $91 million, an increase of $34 million over second quarter 2025.

Adjusted free cash flow was $74 million, with capital expenditures of 2.3% coming in below our target of 4%, and efficient uses of working capital in the quarter, including approximately $1 million in cash tariff refunds received. Share repurchases and dividends represented our primary use of capital, with value back to our shareholders of $42 million and $11 million, respectively, in the quarter for year-to-date totals of $98 million and $22 million, respectively. As Brady noted, we announced the purchase of stoba Group in late June with an expected close date of Q4 2026, dependent upon normal regulatory approvals and customary closing conditions. With a purchase price of approximately six times EBITDA, we expect the inclusion of the business to be accretive on a run-rate EBITDA basis, adding approximately 40 basis points on an annual basis.

While full stoba Group sales were approximately $200 million, this balance includes sales to PHINIA operations, which upon consolidation are eliminated as intercompany sales. On a third-party basis, this asset will add full-year sales of approximately $80 million and $25 million or 31% in adjusted EBITDA. We are excited to welcome the group into the PHINIA family, strengthening capabilities, expertise, and future growth opportunities in multiple markets and product lines. We continue to generate strong free cash flow, supporting our near and long-term capital allocation priorities. Our broadening portfolio of products, solutions, and services, coupled with our healthy balance sheet, will enable us to continue to deploy capital with discipline focused on delivering long-term, sustainable, profitable growth, creating value for our shareholders. Moving next to slide 15 to comment on our 2026 outlook. As we move through the year, we're refining the full-year guidance we issued earlier this year.

Specifically, we're tightening the range of revenue while keeping the midpoint of our revenue outlook range. At $3.57 billion-$3.67 billion, we would expect an increase in net sales in the mid-single digit range, inclusive of FX. Excluding expected FX, our growth is projected to be in the low single digit area. We are now guiding adjusted EBITDA to be $485 million-$515 million, with an EBITDA margin of 13.5%-14.1%, as sales impacts from FX and net tariff recoveries, as well as product mix, have had a slightly dilutive impact on margins. We believe the business is well positioned to continue generating meaningful free cash flow, and we've updated our 2026 outlook for adjusted free cash flow to $210 million-$250 million. We expect the adjusted tax rate to be in the 30%-33% range, as meaningful progress has been made in addressing legacy tax structure headwinds.

Overall, we expect to continue to deliver strong results in 2026 as we drive operational efficiencies and search for new areas of growth for both segments. As a reminder, our outlook does not account for potential impacts from changes related to the announced stoba acquisition. In addition to recent or future government policy changes, or other risks described in our filings with the SEC that could influence our operations or technical centers. This includes measures such as additional tariffs, tax reforms, or any other policies that might either increase or decrease our revenue assumptions and/or alter our cost structure. With that said, we believe PHINIA is well positioned to navigate global market conditions and changes, and we are confident in our operations and our ability to generate sufficient cash for our needs, while also continuing to invest in the future.

As we look forward to the rest of the year, we look forward to managing the business as demand, risks, and opportunities develop while providing solid returns to our shareholders. We want to thank you all for joining us on this call today, and we are ready to open up the call to questions. Operator, please open the lines.

Analyst Q&A

Christian Zyla — Analyst, KeyBanc Capital Markets
Morning, everyone. Thank you for taking the questions. First question from me is just on the guide lower amid what seems like a positive backdrop. LPV might be better than expected on higher volumes and/or mix. Commercial vehicle orders in the last three months have been positive. The industrial backdrop on IP and PMI is positive. Just can you frame out how much of the guide down, as we think about 2026 and then even into 2027, how much is that positive backdrop weighing the guide down? I'm just trying to square those two.
Brady Ericson — CEO, PHINIA
Yeah. From a revenue standpoint, we kept it flat. Really no change. We were always expecting the back half of the year to be a little bit stronger than the first half. CV, as you mentioned, is looking a little more positive in light vehicles globally, a little bit weaker. Seeing some weakness in China light vehicle market. I think you see that local market down in the mid-teens. Seeing some challenges there. All in all, we kept our overall revenue flat, our guide flat.
Chris Gropp — CFO, PHINIA
Let me add one area, Christian. The tariff refunds that we're getting, there's a big chunk of those, in fact, about half of what we booked will go back to customers. That's a reduction in sales. That's about a $7 million hit on the revenue. It's not extremely material, but that is also an effect that we did not have at the beginning of the year.
Christian Zyla — Analyst, KeyBanc Capital Markets
Got it. Thank you. For my follow-up, if I could just ask about stoba. Is the right way to think about the incorporation of the business, $80 million in sales and, I don't know, $10 million in EBITDA? Is there something special to think about in terms of the EBITDA dollars that you get from the deal?
Brady Ericson — CEO, PHINIA
No. You have the right, the $80 million is the revenue, the $25 million is the EBITDA. Again, we've got $120 million of revenue that was from stoba to PHINIA, it gets eliminated as intercompany, but we still have the profit from it. The right way to look at it is $80 million of additional revenue, $25 million of EBITDA, that's why Chris highlighted that given that, it's actually going to be EBITDA margin accretive by close to 40 basis points.
Christian Zyla — Analyst, KeyBanc Capital Markets
Got it. That makes sense. Thank you. Nice little acquisition there. Thanks.
Jake Scholl — Analyst, BNP Paribas
Hey, guys. Can you provide a little bit more detail on what drove your decision to acquire stoba? How should we think about potential synergy-driven upside to that $25 million in EBITDA? Thank you.
Brady Ericson — CEO, PHINIA
Yeah. stoba has some really unique operational capabilities in manufacturing. They were obviously a key supplier to us. We've known them for a long time, this is also part of our just making sure we have a stronger supply base and we're protecting our customers. They were obviously a small organization, only $200 million of sales, roughly. We thought this made sense to solidify our own manufacturing capabilities as well as opening up additional customers for us. One of their sites is aerospace and defense certified, so that's going to open up some additional customers there. They have customers that we currently don't support, so that's going to be an interesting opportunity there. Finally, I think, as far as synergy, the $80 million and the $25 million is what we expect them to be relatively quickly.
As with the SEM, that also includes some dis-synergy to bring them up to speed to our capabilities and systems and processes and controls. That kind of considers some of the synergy as well as the dis-synergy. I think longer term, we see opportunities for higher growth. Again, from our standpoint, it solidifies our supply base and our manufacturing, supports our customers, expands our off-highway and industrial and other kind of exposure and markets at a fair valuation. We think longer term, there may be some synergies that we'll be able to get from them as well. We thought it was a nice acquisition, a nice tuck-in for us.
Jake Scholl — Analyst, BNP Paribas
Thanks, Brady. Could you guys just help us understand the bridge to $10 million in higher free cash this year? As we look at stoba's customized machinery business, it looks like they provide, or they could provide a lot of the precision and laser machining equipment that you guys use. Does stoba make up a material portion of your CapEx? Is there potentially an outsized free cash impact from the deal? Thank you.
Brady Ericson — CEO, PHINIA
I think they can help us on the equipment side. They do some of their own machine building, and that's what some of their capabilities are, and that's some of the equipment that we need as well. There's some additional synergies there. I think you see from the cash side, that it continues to be a real positive story. I think you see our working capital as a percent of our revenues kind of continue to be improved. The team is doing a good job managing that working capital. Cash tax rate continues to come down a little bit. Again, that's CapEx coming in a little bit lighter. That's helping our cash flow as well. There's a lot of little different things that are going into it.
I think in general, as Chris mentioned, from the employee costs and the short-term incentives for the employees, economic value is around being more efficient. That's driving the teams to really drive operating investment down, questioning some of the CapEx and the investments, ensuring we keep our working capital down. With the increased profitability of the business, they're doing a nice job there. With that improved working capital and being more efficient, that drives additional cash flow as well. That's why we've increased that. If you see our first half of the year so far, we're at over $100 million. I think we're a large chunk ahead of where we were, close to $80 million, I think above where we were last through the first half of the year. The team's doing a really nice job there.
I do think we have some timing benefits that got pulled into Q2 that's giving us some benefits. I think the team's really focused on generating strong cash, that's allowed us to continue to return money to shareholders and support an acquisition at the same time.
Joe Spak — Analyst, UBS
Hey, Brady and Chris. Good morning. How are you?
Chris Gropp — CFO, PHINIA
Good morning.
Brady Ericson — CEO, PHINIA
Well, ourselves.
Joe Spak — Analyst, UBS
Maybe just a couple of clarification points. First on stoba. Is the right way to think about this, I know you're saying it's margin accretive, but when it was standalone, it was like 12.5% margins? Is the right way to think about this it's like $10 million of EBIT to external and then like $15 million of vertical integration savings?
Brady Ericson — CEO, PHINIA
Yeah, that's probably a fair way to say it.
Joe Spak — Analyst, UBS
Okay. That's how you get to it being sort of margin accretive. You're basically you're saying, right, the sales don't count, but then you get some vertical integration savings.
Chris Gropp — CFO, PHINIA
Yeah.
Brady Ericson — CEO, PHINIA
Correct.
Chris Gropp — CFO, PHINIA
Yes.
Joe Spak — Analyst, UBS
Okay. Thanks for that. Then the tariff recovery that helped by $11 million in the quarter, was there always an expectation in your outlook of a tariff recovery? I guess similarly, like the employee compensation you're mentioning, was that also what was previously baked into the outlook? Then maybe is there any more of either left in the back half?
Chris Gropp — CFO, PHINIA
All right. I'll start off-
Brady Ericson — CEO, PHINIA
No, I don't.
Chris Gropp — CFO, PHINIA
Brady, or you want to go? No.
Brady Ericson — CEO, PHINIA
Go ahead, Chris.
Chris Gropp — CFO, PHINIA
I'll get started, then you can just fill in if I can now remember the questions. Let me go back. The tariff that we're recovering, these are the IEEPA. The majority of it this quarter was the IEEPA. No, that was not in guide because it was quite unclear.
Joe Spak — Analyst, UBS
Right
Chris Gropp — CFO, PHINIA
until the Supreme Court decision. It wasn't until some people started, GM Ford started booking some at the end of Q1. For us, it wasn't clear until we started doing the filings with customs and what was going to be coming back in, and then we actually started getting cash in. Once all of the, what they call Scope 1, 2, and 3 were put in and accepted, then working, we felt confident. It's estimable. It's probable. We know we're going to get those in. We also know how much we will then have to refund to our customers who funded those upfront. No, that was not anticipated in the original guide. On then the bonuses.
Yes, we did have a lot of that baked in. There's one item, there's the stock comp. It's not massive, but about $2 million in the first half of the year on our stock comp, which because our stock prices are, we needed to revalue that and bump it up. The rest of it is on bonuses. We are bumping those up. We had target bonuses in our original guide and our expectations. However, because the teams have really been working on working capital and cash flow, which are big components of our overall EV economic value models and their merits and what they have to achieve, that we've had to bump that up.
It's not going to be over. We will be booking additional in the back half of the year, not materially more than we have in this half of the year, unless we have even higher increases.
Joe Spak — Analyst, UBS
Okay. Maybe just to summarize then, if we think about your full year guidance, the good guy relative to prior is the tariff, which wasn't in there, that's at least partially offset or actually, I guess, maybe more than offset by those higher compensation costs. Those are the two changes, or are we missing any other factors?
Chris Gropp — CFO, PHINIA
Those are the material ones. Yes, going into the back half, we will not have additional IEEPA. However, in the back half, we do have additional global supply chain savings and other productivity improvements that will offset any additional bonuses.
Joe Spak — Analyst, UBS
Okay. Maybe that answers my last question, which was if we back out the tariff gain, the $11 million in the quarter, then it does seem like margins step up about 100 basis points, half over half on flat sales, it's driven by what you just mentioned, which is the productivity.
Chris Gropp — CFO, PHINIA
Yeah. Yes.
Joe Spak — Analyst, UBS
Okay. Thank you.
Bobby Brooks — Analyst, Northland Capital Markets
Hey, good morning, guys. Thank you for taking my question. I thought something that was very meaningful from the stoba acquisition is that it has an A&D qualified location, was curious to hear more on that. Does it already have the right type of capital equipment installed there to fulfill your current programs that you're on? Where is this new location, and how much slack capacity is available there?
Brady Ericson — CEO, PHINIA
Yeah. From their A&D location, we're excited about that one, too. That gives us a second one that's actually in Germany. As we kind of highlighted, there's seven manufacturing sites in the U.K., China, Czech Republic, and Germany. The bulk of those are in Germany, close to their customers, which we think is good as well, because I think with the increased investment in A&D in Europe, I think being in France and Germany is going to be one of the requirements. We think they have plenty of capacity, all of it's already kind of installed. Obviously, they do a lot of detailed machining, as you see from one of the pictures there. It's a very advanced process, we think we're going to be able to utilize some of their excess capacity as well to kind of help our global business as well.
We're not concerned about having significant additional capital to meet those needs, we think they're in a really spot for us. Some of those customers, the Liebherrs, even the Zeisses, the ZFs, the Dysons, there's a lot of different customers out there that are going to be new for us. That's going to allow us to open up additional opportunities with them. We're kind of really excited about that opportunity as well. Did that get everything?
Bobby Brooks — Analyst, Northland Capital Markets
Yeah. That was very helpful. Thank you, Brady. I guess just kind of double-clicking on that. Of the $80 million that were third-party sales for stoba, just curious to hear how much of that, like the split of off-highway, industrial, aerospace, or other similar companies to yourself. Just curious to get a sense there.
Brady Ericson — CEO, PHINIA
Yeah. We don't have the exact details that we're going to share. Again, it's going to increase our percentage of off-highway, industrial, and other as a percent of revenues. There is a decent chunk with some of our competitors and/or peers. There's a little bit of risk there, but not one that we're overly concerned with. We want to continue to support them, and we'll firewall off that to protect their IP. We see it as a nice opportunity. Again, those customers that I highlighted are new for us and our group, and we think it's going to be exciting to continue to grow with them. It should help us in our focus of expanding our commercial vehicle, off-highway, industrial, and other as a percent of our revenues.
Bobby Brooks — Analyst, Northland Capital Markets
Got it. I apologize, this is kind of, I already touched on this. Largely the 23% gross margins you posted in the second quarter, those were a record for the company since going public. I believe some of that, there is some benefit baked in there from the tariff recoveries. I know it's like $11 million was a benefit in the quarter. Just was curious how much of that helped drive those record gross margins. It seems like volume was a benefit. Just curious to hear if you could touch on any other factors that led to the strength there, because I thought that was a meaningful number.
Brady Ericson — CEO, PHINIA
Yeah. You just saw from both the fuel systems and the aftermarket, operating income was really strong. I think the SG&A and some other items, a lot of the employees was more of the headwind. From a gross margin, again, I think they're doing well. I guess, Chris, if you want to answer that one as far as the flow-through of the net tariffs, because it did affect our sales as well.
Chris Gropp — CFO, PHINIA
Yeah, Bobby hit it. On the tariffs, the IEEPA portion of the tariffs was $7 million benefit, the rest would be just the other normal tariff pass-through that we're getting benefit that we get as we've been doing for the last number of quarters. The other material is SEM certainly contributed. They weren't in there last year, they came in at just short of 17% AOI in the quarter. That was another positive that you would have to add in that's a benefit and will be an ongoing benefit, obviously.
Bobby Brooks — Analyst, Northland Capital Markets
Got it. Just last one from me. Obviously, shareholder returns have been a key story for you guys and have been robust, should folks expect buybacks might subside a bit with the pending stoba closing, or just any color on your thoughts there?
Brady Ericson — CEO, PHINIA
As I highlighted in the script as well, we don't see this as affecting our capital allocation strategy. I think we're still at 13, I think is where we ended the quarter at. The stoba acquisition is going to add additional EBITDA as well. That's going to help us from an EBITDA perspective on a run-rate basis. We still think that if we see a good opportunistic shares to repurchase, we'll continue to do that. There's nothing that's going to materially change how we've been acting.
Bobby Brooks — Analyst, Northland Capital Markets
Understood. Appreciate the color, congrats on the nice quarter.
Chris Gropp — CFO, PHINIA
Thanks.
Brady Ericson — CEO, PHINIA
All right. Thank you.
Christian Zyla — Analyst, KeyBanc Capital Markets
Thank you for letting me get on with the follow-up. Just one question kind of generally, I guess, how long were you guys courting stoba? Was this part of the pipeline, or did this kind of recently come into your lap? Just as we think about SEM and stoba, more of these tuck-in companies, does your pipeline have more of these little tuck-ins, or with the first two, should we kind of expect a little bit of a lull in future deals and M&A activity? Thank you.
Brady Ericson — CEO, PHINIA
I think we've been talking with stoba for a while about this. With any acquisition, I'd say most acquisitions will take probably close to a year from initial conversations to getting an alignment on agreeing on a path forward, then agreeing on a price, and then going through a due diligence process. I'd say all acquisitions, there's nothing that's going to be falling in the lap that's going to happen real quickly. As far as the pipeline is concerned, there's still a very robust pipeline. I think we continue to pursue options. Our kind of M&A team is extremely busy vetting a lot of different options. There's still a strong pipeline. It's always just ensuring that it meets our criteria as far as enhancing our commercial vehicle and off-highway business, industrial, other aftermarket type areas, and it's at a price that makes sense.
From our standpoint, we still have a large pipeline of companies out there. Some of them we continue to have discussions with. Other ones we have on the monitor list saying, "Hey, let's wait for that right time or when they're ready. We'll be ready." I guess it's still pretty active. I don't see any lull in the activity in our group.
Brady Ericson — CEO, PHINIA
Great. Thanks, everyone, and thanks for the great questions. We feel we delivered a really strong start to the year, reflecting the benefits of our diversified portfolio, our disciplined execution, and the strength of the markets we serve. I want to thank our teams around the world for their continued commitment and execution. We began the year with solid results, remain focused on delivering consistent growth, expanding profitability, and building a stronger PHINIA for the long term. Thank you for joining us this morning, and have a nice day.
Source: PHINIA INC. earnings call transcript (2026-07-30). Management commentary and analyst Q&A are reproduced as delivered; speaker roles as stated on the call.

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