Revenue: As of FY2027 Q2, the actual value is USD 814.08 M, missing the estimate of USD 843.64 M.

EPS: As of FY2027 Q2, the actual value is USD 0.81, beating the estimate of USD 0.45.

EBIT: As of FY2027 Q2, the actual value is USD 20.6 M.

Second Quarter 2026 Financial Performance

Revenue

BlueLinx Holdings Inc. reported net sales of $814 million for the second quarter of 2026, an increase of 4.4% compared to the second quarter of 2025. Net sales for Specialty Products were $564 million, marking a 3.8% increase compared to the second quarter of 2025. Structural Products net sales reached $250 million, an increase of 5.6% compared to the second quarter of 2025.

Gross Profit and Margin

Gross profit for the second quarter of 2026 was $140 million, an increase of 16.7% year-over-year. The gross margin was 17.2%, up from 15.3% in the prior year quarter. Excluding a $7.2 million benefit from an import duty-related item, gross profit would have been $132 million, and gross margin 16.3%. Specialty Products gross profit was $113 million, an increase of 12.3% compared to the second quarter of last year. Gross margin for specialty products was 20.0%, compared to 18.5% in the prior year quarter. Excluding the import duty-related benefit, specialty products gross profit would have been $105 million and gross margin 18.7%. Structural Products gross profit was $27.1 million, an increase from $19.407 million in the prior year quarter. Gross margin improved to 10.9%, compared to 8.2% in the prior year quarter.

Operational Metrics

Net income was $6.4 million, an increase of 49% compared to $4.3 million in the second quarter of 2025. Adjusted net income was $9.1 million, an increase of 62% compared to $5.6 million in the second quarter of 2025. Adjusted EBITDA was $35.6 million (or $36 million), representing 4.4% of net sales, an increase of 33% compared to $26.8 million in the second quarter of 2025. Excluding the $7.2 million import duty-related item, Adjusted EBITDA would have been $28.4 million, or 3.5% of net sales. Selling, general and administrative (SG&A) expenses were $107 million, which was $12.1 million higher than the prior year quarter. Operating income was $20.603 million, compared to $15.035 million in the second quarter of 2025.

Cash Flow

Net cash flows from operating activities improved to $11.176 million provided in the second quarter of 2026, from - $26.758 million used in the prior year quarter. The company generated free cash flow of $8.792 million in the current quarter, an improvement from - $36.365 million in the prior year quarter.

Capital Allocation and Financial Position

As of July 4, 2026, available liquidity was $655 million, including $318 million in cash and cash equivalents. Total debt and finance lease obligations, excluding real property finance lease obligations, were $377 million. Net debt was $297.776 million. The net leverage ratio was 3.1x, and the net leverage ratio excluding real property finance lease liabilities was 0.6x. BlueLinx Holdings Inc. repurchased approximately $2.0 million of its common stock during the second quarter of 2026.

Third Quarter 2026 Outlook

BlueLinx Holdings Inc. expects specialty product gross margin to be in the range of 18.0% to 19.0% for the third quarter of 2026. Structural product gross margin is anticipated to be between 8.5% and 9.5%. Additionally, average daily sales volumes are expected to be higher compared to the third quarter of fiscal 2025 and to improve slightly sequentially from the second quarter of 2026.