---
schema_version: "secwatch.filing_event.v1"
accession: "0000824142-26-000083"
form_type: "8-K"
ticker: "AAON"
cik: "0000824142"
company_name: "AAON, INC."
filed_at: "2026-11-09T21:09:18+00:00"
generated_at: "2026-11-09T21:10:10.998524+00:00"
event_type: "earnings"
sentiment: "positive"
materiality_score: 0.9
calibrated_materiality_score: 0.9
confidence: "high"
source: SEC EDGAR
---

# AAON Q3 sales up 84.1% to $707.4M, EPS $0.83; restates H1 2026, discloses material weakness, raises FY26 outlook

## Summary
- Q3 net sales record $707.4M, +84.1% YoY; BASX-branded sales $397.2M (+218.3%), AAON-branded $310.2M (+19.6%).
- Operating income $100.0M (+129.3%); GAAP and adjusted diluted EPS $0.83 (+124.3%); gross margin 26.7% vs 27.8% a year ago, up 60 bps sequentially.
- Restated Q1/Q2 2026: Q1 net income cut $3.4M to $36.5M; H1 net income raised $7.1M to $103.6M; first-half sales +$10.7M, diluted EPS +$0.09.
- Material weakness in internal controls tied to percent-of-completion revenue and software subscription accounting; no fraud found; remediation underway.
- FY26 outlook raised to 72%-75% sales growth (from 55%-60%); total backlog $1.9B, +40.5% YoY but -5.9% QoQ; YTD operating cash flow $146.9M vs -$18.8M.

## SEC filing metadata
- accession: 0000824142-26-000083
- form_type: 8-K
- ticker: AAON
- cik: 0000824142
- company_name: AAON, INC.
- filed_at: 2026-11-09T21:09:18+00:00
- event_type: earnings
- sentiment: positive
- materiality_score: 0.9
- calibrated_materiality_score: 0.9
- confidence: high
- sec_items: 2.02, 4.02, 7.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/824142/000082414226000083/0000824142-26-000083-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/824142/000082414226000083/aaon-20261109.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0000824142-26-000083
- JSON: https://secwatch.observer/filing/0000824142-26-000083.json
- Plain text: https://secwatch.observer/filing/0000824142-26-000083.txt

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.