---
schema_version: "secwatch.filing_event.v1"
accession: "0001437749-26-002877"
form_type: "8-K"
ticker: "TWIN"
cik: "0000100378"
company_name: "TWIN DISC INC"
filed_at: "2026-02-04T23:59:59+00:00"
generated_at: "2026-05-16T04:46:07.663702+00:00"
event_type: "earnings"
sentiment: "neutral"
materiality_score: 0.7
calibrated_materiality_score: 0.7
confidence: "high"
source: SEC EDGAR
---

# Twin Disc Q2: net income $22.4M on $21.8M tax benefit; organic sales -7.9%

## Summary
- Sales $90.2M (+0.3% YoY); organic sales down 7.9% excluding Kobelt acquisition and FX.
- Net income includes $21.8M tax benefit from reversal of valuation allowance; diluted EPS $1.55 vs $0.07 prior year.
- EBITDA $4.7M, down 25% YoY; gross margin improved 70bps to 24.8% despite unfavorable mix and tariff delays.
- Backlog rose to $175.3M from $163.3M in Q1; defense orders and hybrid propulsion programs cited.
- Debt up 79% to $44.5M from Kobelt acquisition; free cash flow positive at $1.2M.

## SEC filing metadata
- accession: 0001437749-26-002877
- form_type: 8-K
- ticker: TWIN
- cik: 0000100378
- company_name: TWIN DISC INC
- filed_at: 2026-02-04T23:59:59+00:00
- event_type: earnings
- sentiment: neutral
- materiality_score: 0.7
- calibrated_materiality_score: 0.7
- confidence: high
- sec_items: 2.02, 7.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/100378/000143774926002877/0001437749-26-002877-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/100378/000143774926002877/twin20260202c_8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001437749-26-002877
- JSON: https://secwatch.observer/filing/0001437749-26-002877.json
- Plain text: https://secwatch.observer/filing/0001437749-26-002877.txt

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