Company: ACA
Filing Date: 2025-08-08
Form Type: 10-Q
Source: 0001739445-25-000115
Chunk: 60

Company: Arcosa, Inc.
Filing Date: 2025-08-08
Form: 10-Q
Item: Part I, Item 1
Chunk 60
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6 (24.3)Cost of revenues73.7 94.5 (22.0)140.6 189.4 (25.8)Gross profit15.7 19.3 (18.7)33.2 40.2 (17.4)Selling, general, and administrative expenses4.1 6.7 (38.8)8.0 13.0 (38.5)Loss on sale of business2.8 — 2.5 — Operating profit$8.8 $12.6 (30.2)$22.7 $27.2 (16.5)Depreciation and amortization (1)$1.9 $4.1 (53.7)$3.8 $8.1 (53.1)

(1) Depreciation, depletion, and amortization are included within operating profit and allocated between cost of revenues and selling, general, and administrative expenses depending on whether the underlying assets contribute to the production of revenue.

31

Three Months Ended June 30, 2025 versus Three Months Ended June 30, 2024

•Revenues decreased 21.4% resulting from the sale of the steel components business. Inland barge revenues increased 18.1%, driven by higher tank barge deliveries, partially offset by lower hopper barge deliveries. 

•Cost of revenues decreased 22.0% driven by the steel components divestiture, partially offset by higher cost of revenues for the barge business due to increased volumes.

•Selling, general, and administrative expenses were roughly flat, excluding the impact of the steel components business from the prior period. 

•Operating profit increased 9.4%, excluding the impact of the steel components divestiture, driven by increased operating profit for the barge business primarily due to increased tank barge volumes.

Six Months Ended June 30, 2025 versus Six Months Ended June 30, 2024

•Revenues decreased 24.3% resulting from the sale of the steel components business. Inland barge revenues increased 11.8%, driven by higher tank barge deliveries, partially offset by lower hopper barge deliveries.

•Cost of revenues decreased 25.8% driven by the steel components divestiture, partially offset by higher cost of revenues for the barge business due to increased volumes.

•Selling