Free cash flow is defined as cash from operations plus capital expenditures. Adjusted earnings, adjusted earnings per share, adjusted segment earnings exclude the impact of restructuring and impairment expenses. We continued to gain traction in North America, delivered strong free cash flow performance, and took additional actions to create value for shareholders. At the company level, sales were approximately $1 billion, and adjusted earnings per share were $1.03.

One of the highlights of the quarter was the North America sales increase of 5% to $821 million, which includes Leonard Valve, our recent acquisition that expands our water management and digital control capabilities. Excluding Leonard Valve, organic sales grew 3%, supported by strong boiler growth, carryover pricing actions, and continued focus on serving our customers. Free cash flow increased nearly 70% in the first half of the year, reflecting the strength and resilience of our operating model. Supported by that performance, we increased our 2026 share repurchase target by 50% to $300 million, reinforcing our commitment to disciplined capital deployment and returning cash to shareholders.

While the China appliance market remains challenging, particularly in the premium segment, we continue to manage the business thoughtfully while completing our strategic assessment. We expect to share our conclusion on that assessment by our next quarterly earnings call, and remain focused on identifying the best path forward to support long-term value creation. Residential water heater industry demand remained pressured by softness in new construction as well as existing home sales, which can weigh on replacement demand. In an environment where demand remains muted, our leading brands, broad channel presence, and strong customer relationships continue to differentiate A.

What went well
  • Company sales exceeded $1 billion with North America segment sales up 5% to $821 million (3% organic excluding the Leonard Valve acquisition), supported by strong boiler growth and carryover pricing.
  • North America boiler sales rose 21% in the quarter, driving 12% year-to-date growth on strong commercial demand and a return to growth in commercial boilers.
  • Free cash flow increased nearly 70% in the first half to $233 million, driven by working-capital management that more than offset lower earnings.
  • On the strength of cash flow, A. O. Smith raised its 2026 share-repurchase target by 50%, from $200 million to $300 million, while preserving flexibility for growth and M&A.
  • The Leonard Valve acquisition contributed $16 million of sales in the quarter, building out the new water-management and digital-controls platform, with double-digit full-year growth still targeted.
  • Management reported progress stabilizing residential water-heater market share after a concerted effort to win back share in the wholesale channel, and the balance sheet remained strong (net debt $456 million, 25.7% total-debt-to-capital).
What went wrong
  • China (Rest of World) sales fell 28% in local currency on continued weak consumer demand, particularly in the premium appliance segment; segment earnings dropped to $10 million and margin to 5.2%.
  • North America adjusted segment margin declined 100 basis points to 24.4% as roughly 20% higher steel costs, tariffs and other inflation largely offset pricing and Leonard Valve's contribution.
  • Residential water-heater industry demand remained softer than expected on weak new construction and existing-home sales, prompting a narrower and lower guidance range.
  • Announced water-heater and boiler price increases were delayed roughly a month (to stay competitive), so only a partial benefit lands in Q3 and creates near-term price/cost pressure.
  • Customer pre-buy ahead of price increases plus seasonal boiler early-buy pulled demand from Q3 into Q2, and combined with higher second-half steel costs is expected to make Q3 EPS lower than both Q2 and Q4.

Guidance Changes

MetricPeriodCurrent guidance
Full-year adjusted EPSFY2026$3.70-$3.85 (range narrowed and lowered)
Full-year sales growthFY2026+2% to +3%
U.S. residential water-heater industry volumeFY2026Down low double digits
North America boiler sales growthFY2026+6% to +8% (maintained)
North America water-treatment sales growthFY2026+5% to +6% (maintained)
China sales (local currency)FY2026Down low double digits (maintained)
Steel cost inflationFY2026~+15% vs 2025, with second-half inflation somewhat higher than the first half

Performance Breakdown

MetricYoYNote
Total company sales ~$1.0B North America growth and Leonard Valve offset by a 19% Rest-of-World decline driven by China weakness.
North America segment sales +5% to $821M 3% organic growth ($26M) from 21% boiler growth and carryover water-heater pricing, plus $16M from Leonard Valve, partially offset by lower residential water-heater volumes.
North America adjusted segment margin -100 bps to 24.4% Organic growth and Leonard Valve largely offset by ~20% higher steel costs, tariffs and other input inflation; IEEPA refunds minimal (~$0.01).
North America boiler sales +21% Strong commercial demand including seasonal early-buy orders plus residential boiler momentum and pre-buy ahead of price increases.
North America water-heater sales +2% Carryover pricing offset by soft residential demand tied to weak new construction and existing-home sales.
North America water-treatment sales -2% Priority dealer-channel growth offset by softer demand in other channels amid cautious consumers.
Rest of World segment sales -19% to $195M China sales down 28% in local currency on weak consumer demand, partially offset by favorable FX translation.
Rest of World segment earnings / margin $10M; margin 5.2% (down significantly) Lower China sales volumes, only partially offset by continued cost management.
First-half free cash flow +67% to $233M Working-capital management more than offset lower earnings.

Earnings Call Themes & Trends

TopicPrevious mentionCurrent periodTrend
China strategic assessmentOngoing assessment of the challenged China business (nearly a year in progress)Assessment nearing completion; all outcomes still on the table (self-led restructuring, partnership, or a third party leading change); management expects to share its conclusion on the next quarterly call.
Price/cost managementManaging steel and tariff inflation with pricingQ2 price/cost slightly positive; 4%-7% water-heater price increases (low end of recent years) delayed ~1 month, realized mid-Q3 with full benefit in Q4; price/cost expected to be roughly neutral in the second half.
Wholesale vs. retail channel shiftRetail gaining share; wholesale lumpyRetail continues to gain industry share as big-box players organize around small pros and new construction pressures wholesale; A. O. Smith took targeted actions to win back wholesale share and sees stabilization.
Water-treatment portfolio optimizationAquasana-anchored platform built over ~10 yearsFootprint optimization and brand-portfolio streamlining underway (annual savings of ~$6M-$8M beginning 2027) to position for more profitable growth; still viewed as an attractive space.
Product innovation (tankless, heat pump, water treatment)Multi-year investment in tankless and heat-pump technologyContinued investment complementing the traditional tank portfolio; heat-pump adoption tied to regulation/rebates; increased innovation focus in water treatment.
AI / productivityEarly AI experimentationDeploying targeted AI use cases across order management, warranty processing and technical service; too early to size, expected to improve both customer experience and productivity over time.
Leadership transitionChuck Lauber as CFOPlanned, orderly transition: Chuck Lauber retiring; Carrie Anderson joins as new CFO.

Q&A Summary

Bryan Blair (Oppenheimer) asked what gives the team confidence in residential water-heater industry stabilization despite weak year-to-date data.
Lauber said 2024 and 2025 had first-half price-driven pull-forward (52%-53% of volume in the front half), whereas 2026 is laid out at ~51% front half, so there is less pull-forward and easier back-half comps supporting the outlook.
Blair (Oppenheimer) asked about North America margin cadence in Q3 and Q4.
Anderson said Q2 price/cost was slightly positive; 4%-7% water-heater pricing is realized mid-Q3 with full benefit in Q4, while steel costs ramp in the second half, making the back half roughly price/cost neutral; Q3 North America margins should be similar to Q1 given volume pull-forward and partial pricing.
Mike Halloran (Baird) asked about residential market-share trends and wholesale vs. retail dynamics.
Shafer said retail continues to gain share as big-box players target small pros and new construction pressures wholesale; A. O. Smith took targeted actions at the end of last year to win back wholesale share and is pleased with the stabilization.
Nathan Jones (Stifel) asked why the price increases were delayed and about confidence in the pull-forward estimate.
Lauber said the increase was pushed back roughly a month to stay competitive with other market participants and is expected to proceed as planned; Shafer described managing pull-forward as 'science and art,' noting a more muted pull-forward this year, and Lauber added the 4%-7% increase is on the low end of recent years.
Scott Graham (Seaport) asked to size the Q3-to-Q2 pre-buy and about wholesale competitive/promotional activity and new entrants.
Anderson declined to size the pre-buy but pointed to the second-half phasing commentary; Shafer said the wholesale market is competitive without meaningful growth, but new entrants find it difficult without the full product portfolio, scale, relationships and technology.
Brendon Ahn (JPMorgan) asked about R&D priorities and the scale/timeline of AI productivity benefits.
Shafer cited tankless and heat-pump investments in water heating/boilers plus increased water-treatment innovation, and said AI is being applied to order management, warranty and technical service with a meaningful but not-yet-sizable impact on customer experience and productivity.
Mitch Moran (KeyBanc) asked which direction the China decision is leaning and for IEEPA refund quantification.
Shafer said all outcomes remain on the table after nearly a year of work and clarity will come next quarter; Anderson said IEEPA refunds were immaterial (~$0.01) and total tariffs (including refunds) are not expected to materially affect full-year earnings or margins.
Joe Nolan (Longbow) asked to quantify the second-half tariff impact and about price elasticity in a softer environment.
Anderson did not quantify but said the Section 301 tariffs replacing Section 232 are a slightly higher headwind to be managed; Lauber said they are not seeing higher price elasticity, as consumers do not focus on end price when replacing a water heater.
Ryan Connors (Northcoast) asked for a strategic update on water treatment ~10 years after Aquasana and about the HVAC/plumbing trade convergence.
Shafer said a decade in the space brought greater clarity on where to compete and win, with current actions positioning for more profitable growth; he called the HVAC/plumbing convergence a longer-term trend that A. O. Smith follows closely but which is not yet materially changing water-heater OEM dynamics.
Susan Maklari (Goldman Sachs) asked about the boiler second-half step-down and non-steel inflation.
Lauber reaffirmed the 6%-8% full-year boiler outlook, noting Q2 pre-buy/price pull-forward creates some Q3 softness while commercial orders and quoting remain healthy; he cited rising transportation (diesel surcharges) and oil-based (foam/plastics) costs, with steel stepping up meaningfully in Q4.
Pratap Singh (UBS) asked why second-half margins should hold up versus prior years' declines, and about the commercial water-heater market.
Lauber attributed the difference largely to a more even 51%/49% volume split (versus front-half-skewed prior years) and volume dynamics; Shafer said commercial end markets are stable and roughly neutral exiting Q2 after the 2026 DOE efficiency change was pushed to 2027.

More on Smith A O Corp

Reported 2026-07-30 · figures from the Smith A O Corp Q2 2026 earnings call.

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