Note F - Business Segments (Tables)

9 Months Ended

Mar. 27, 2026

Notes Tables

Segment Reporting, Reconciliation of Revenue by Segment to Consolidated [Table Text Block]

		Manufacturing				Distribution				Corporate				Elimination and adjustments				Consolidated
Net sales:
Net sales		$	83,528			$	32,644			$	-			$	(19,478	)		$	96,694
Intra-segment sales			(2,015	)			(4,982	)			-				6,997				-
Inter-segment sales			(11,441	)			(1,040	)			-				12,481				-
Total consolidated net sales			70,072				26,622				-				-				96,694

Cost of goods sold:
Cost of goods sold			64,623				24,238				-				19,298				69,563
Intra-segment cost of goods sold			(2,015	)			(4,982	)			-				(6,997	)			-
Inter-segment cost of goods sold			(11,441	)			(1,040	)			-				(12,481	)			-
Total consoldiated cost of goods sold			51,167				18,216				-				(180	)			69,563

Gross profit			18,905				8,406				-				(180	)			27,131

Marketing, engineering and administrative expenses			11,317				3,619				6,319				-				21,255
Other operating income			54				-				-				-				54
Operating income (loss)			7,534				4,787				(6,319	)			(180	)			5,822

Other income (expense):
Interest income			389				133				488				(1,013	)			(3	)
Interest expense			(1,784	)			(2	)			(17	)			1,013				(790	)
Other income (expense)			(2,101	)			(1,094	)			3,587				(26	)			366
Total consolidated other income (expense)			(3,496	)			(963	)			4,058				(26	)			(427	)

Pretax earnings (loss)			4,038				3,824				(2,261	)			(206	)			5,395

Income tax benefit (expense)			(164	)			(946	)			(3,136	)			2,407				(1,839	)
Net income (loss)			3,874				2,878				(5,397	)			2,201				3,556

Minority interest			-				231				-				-				231
Net income (loss) attributable to Twin Disc, Incorporated		$	3,874			$	2,647			$	(5,397	)		$	2,201			$	3,325




Depreciation and amortization		$	2,896			$	102			$	427			$	-			$	3,425
Expenditures for segment assets			2,116				488				2,566				-				5,170

		Manufacturing				Distribution				Corporate				Elimination and adjustments				Consolidated
Net sales:
Net sales		$	72,484			$	30,138			$	-			$	(21,380	)		$	81,242
Intra-segment sales			(1,970	)			(5,200	)			-				7,170				-
Inter-segment sales			(13,246	)			(964	)			-				14,210				-
Total consolidated net sales			57,268				23,974				-				-				81,242

Cost of goods sold:
Cost of goods sold			57,283				23,768				-			$	21,515				59,536
Intra-segment cost of goods sold			(1,970	)			(5,200	)			-				(7,170	)			-
Inter-segment cost of goods sold			(13,246	)			(964	)			-				(14,210	)			-
Total consolidated cost of goods sold			42,067				17,604				-				135				59,536

Gross profit			15,201				6,370				-				135				21,706

Marketing, engineering and administrative expenses			9,863				3,456				6,440				-				19,759
Operating income (loss)			5,338				2,914				(6,440	)			135				1,947

Other income (expense):
Interest income			255				141				390				(775	)			11
Interest expense			(1,422	)			(2	)			(11	)			775				(660	)
Other income (expense)			(2,189	)			(285	)			918				(22	)			(1,578	)
Total consolidated other income (expense)			(3,356	)			(146	)			1,297				(22	)			(2,227	)

Pretax earnings (loss)			1,982				2,768				(5,143	)			113				(280	)

Income tax benefit (expense)			(705	)			(685	)			-				248				(1,142	)
Net income (loss)			1,277				2,083				(5,143	)			361				(1,422	)

Minority interest			-				50				-				-				50
Net income (loss) attributable to Twin Disc, Incorporated		$	1,277			$	2,033			$	(5,143	)		$	361			$	(1,472	)




Depreciation and amortization		$	3,256			$	83			$	320			$	-			$	3,659
Expenditures for segment assets			1,600				209				500				-				2,309

		Manufacturing				Distribution				Corporate				Elimination and adjustments				Consolidated
Net sales:
Net sales		$	239,670			$	79,781			$	-			$	(52,581	)		$	266,870
Intra-segment sales			(6,285	)			(12,277	)			-				18,562				-
Inter-segment sales			(31,375	)			(2,644	)			-				34,019				-
Total consolidated net sales			202,010				64,860				-				-				266,870

Cost of goods sold:
Cost of goods sold			185,390				62,367				-				53,319				194,438
Intra-segment cost of goods sold			(6,285	)			(12,277	)			-				(18,562	)			-
Inter-segment cost of goods sold			(31,375	)			(2,644	)			-				(34,019	)			-
Total consolidated cost of goods sold			147,730				47,446				-				738				194,438

Gross profit			54,280				17,414				-				738				72,432

Marketing, engineering and administrative expenses			32,989				11,031				18,587				-				62,607
Other operating income			54				-				(374	)			-				(320	)
Operating income (loss)			21,237				6,383				(18,213	)			738				10,145

Other income (expense):
Interest income			1,156				399				1,458				(2,991	)			22
Interest expense			(5,277	)			(7	)			(70	)			2,991				(2,363	)
Other income (expense)			(9,210	)			(3,353	)			11,499				(76	)			(1,140	)
Total consolidated other income (expense)			(13,331	)			(2,961	)			12,887				(76	)			(3,481	)

Pretax earnings (loss)			7,906				3,422				(5,326	)			662				6,664

Income tax benefit (expense)			(12,394	)			(1,551	)			33,496				(593	)			18,958
Net income (loss)			(4,488	)			1,871				28,170				69				25,622

Minority interest			-				444				-				-				444
Net income (loss) attributable to Twin Disc, Incorporated		$	(4,488	)		$	1,427			$	28,170			$	69			$	25,178


Total consolidated assets		$	506,291			$	66,209			$	(173,776	)		$	(7,705	)		$	391,019

Depreciation and amortization		$	8,908			$	292			$	1,025			$	-			$	10,225
Expenditures for segment assets			7,784				682				1,840				-				10,306

		Manufacturing				Distribution				Corporate				Elimination and adjustments				Consolidated
Net sales:
Net sales		$	212,265			$	95,448			$	-			$	(63,653	)		$	244,060
Intra-segment sales			(5,172	)			(16,164	)			-				21,336				-
Inter-segment sales			(39,102	)			(3,215	)			-				42,317				-
Total consolidated net sales			167,991				76,069				-				-				244,060

Cost of goods sold:
Cost of goods sold			170,550				74,756				-			$	63,954				181,352
Intra-segment cost of goods sold			(5,171	)			(16,164	)			-				(21,335	)			-
Inter-segment cost of goods sold			(39,102	)			(3,215	)			-				(42,317	)			-
Total consolidated cost of goods sold			126,277				55,377				-				302				181,352

Gross profit			41,714				20,692				-				302				62,708

Marketing, engineering and administrative expenses			28,372				11,118				18,676				-				58,166
Operating income (loss)			13,342				9,574				(18,676	)			302				4,542

Other income (expense):
Interest income			676				410				1,182				(2,198	)			70
Interest expense			(2,932	)			(988	)			(69	)			2,198				(1,791	)
Other income (expense)			(2,554	)			(2,802	)			2,831				(70	)			(2,595	)
Total consolidated other income (expense)			(4,810	)			(3,380	)			3,944				(70	)			(4,316	)

Pretax earnings (loss)			8,532				6,194				(14,732	)			232				226

Income tax benefit (expense)			(1,959	)			(2,054	)			227				466				(3,320	)
Net income (loss)			6,573				4,140				(14,505	)			698				(3,094	)

Minority interest			-				223				-				-				223
Net income (loss) attributable to Twin Disc, Incorporated		$	6,573			$	3,917			$	(14,505	)		$	698			$	(3,317	)


Total consolidated assets		$	495,226			$	40,854			$	(195,317	)		$	(7,881	)		$	332,882

Depreciation and amortization		$	9,000			$	265			$	929			$	-			$	10,194
Expenditures for segment assets			5,659				800				993				-				7,452

Segment Reporting, Entity-Wide Information Not Provided as Part of Reportable Segment, Product and Service, Revenue [Table Text Block]

										Elimination of
		Manufacturing				Distribution				Intercompany Sales				Total
Industrial		$	11,355			$	856			$	(996	)		$	11,215
Land-based transmissions			20,027				4,337				(2,649	)			21,715
Marine and propulsion systems			52,146				22,489				(15,488	)			59,147
Other			-				4,962				(345	)			4,617
Total		$	83,528			$	32,644			$	(19,478	)		$	96,694

										Elimination of
		Manufacturing				Distribution				Intercompany Sales				Total
Industrial		$	9,679			$	1,400			$	(1,345	)		$	9,734
Land-based transmissions			17,220				3,878				(3,322	)			17,776
Marine and propulsion systems			45,536				20,176				(16,414	)			49,298
Other			49				4,684				(299	)			4,434
Total		$	72,484			$	30,138			$	(21,380	)		$	81,242

										Elimination of
		Manufacturing				Distribution				Intercompany Sales				Total
Industrial		$	33,313			$	2,951			$	(3,131	)		$	33,133
Land-based transmissions			55,618				9,705				(8,586	)			56,737
Marine and propulsion systems			150,739				52,845				(39,505	)			164,079
Other			-				14,280				(1,359	)			12,921
Total		$	239,670			$	79,781			$	(52,581	)		$	266,870

										Elimination of
		Manufacturing				Distribution				Intercompany Sales				Total
Industrial		$	27,810			$	3,506			$	(2,951	)		$	28,365
Land-based transmissions			53,967				9,541				(9,438	)			54,070
Marine and propulsion systems			130,443				69,485				(50,503	)			149,425
Other			45				12,916				(761	)			12,200
Total		$	212,265			$	95,448			$	(63,653	)		$	244,060