v3.26.1
Segment Information
3 Months Ended
Jun. 30, 2026
Segment Information  
Segment Information

Note 20: Segment Information

The Company’s chief operating decision maker (“CODM”), its President and Chief Executive Officer, reviews the separate financial results for each of its operating segments. The CODM uses segment operating income as a measure of profit and loss to evaluate the financial performance of each segment and as a basis for allocating company resources. The tables below present net sales and significant expense categories for each of the Company’s segments that are regularly provided to the CODM. Net sales for Corporate and eliminations primarily represent the elimination of inter-segment sales. Inter-segment sales are accounted for based upon an established markup over production costs.

Effective April 1, 2026, the Company reorganized its Climate Solutions segment and split it into two separate operating segments: 1) Data Centers and 2) Commercial HVAC. The Company believes managing these businesses independently allows it to better deploy its 80/20 strategy focused on capitalizing on growth opportunities, particularly in the Data Centers business, and optimizing profit margins and cash flow. The segment realignment had no impact on the financial results of the Performance Technologies segment or the Company’s consolidated financial position, results of operations, and cash flows. Segment financial information for the prior periods has been recast to conform to the current presentation.

  ​ ​ ​

Three months ended June 30, 2026

  ​ ​ ​

Three months ended June 30, 2025

Corporate

Corporate

Data

Commercial

Performance

and

Data

Commercial

Performance

and

Centers

  ​ ​ ​

HVAC

Technologies

  ​ ​ ​

eliminations

  ​ ​ ​

Total

Centers

HVAC

  ​ ​ ​

Technologies

  ​ ​ ​

eliminations

  ​ ​ ​

Total

External sales

 

$

348.4

$

247.9

$

277.8

$

$

874.1

 

$

183.6

$

213.7

$

285.5

$

$

682.8

Inter-segment sales

 

0.2

13.7

 

 

(13.9)

 

 

0.1

0.5

 

 

(0.6)

 

Net sales

 

348.6

261.6

 

277.8

 

(13.9)

 

874.1

 

183.7

214.2

 

285.5

 

(0.6)

 

682.8

Cost of sales

 

278.3

197.7

229.0

(12.9)

 

692.1

 

129.0

156.0

233.6

(1.2)

 

517.4

Gross profit

70.3

63.9

48.8

(1.0)

182.0

54.7

58.2

51.9

0.6

165.4

Selling, general and administrative expenses

24.0

30.3

19.5

29.5

103.3

19.8

24.9

21.9

18.3

84.9

Restructuring expenses

2.2

1.7

3.9

0.2

1.1

3.5

4.8

Operating income

$

46.3

$

31.4

$

27.6

$

(30.5)

$

74.8

$

34.7

$

32.2

$

26.5

$

(17.7)

$

75.7

SG&A expenses at Corporate include legal, finance, general corporate and central services expenses and other costs that are either not directly attributable to an operating segment or not considered when the CODM evaluates segment performance.

The following is a summary of capital expenditures and depreciation and amortization expense by segment:

Three months ended June 30, 

  ​ ​ ​

2026

  ​ ​ ​

2025

Capital expenditures:

Data Centers

$

30.9

$

7.1

Commercial HVAC

6.4

12.8

Performance Technologies

 

8.2

 

7.3

Corporate

 

0.9

 

0.3

Total capital expenditures

$

46.4

$

27.5

Three months ended June 30, 

  ​ ​ ​

2026

  ​ ​ ​

2025

Depreciation and amortization expense:

Data Centers

$

5.4

$

5.7

Commercial HVAC

8.0

5.5

Performance Technologies

 

6.9

 

7.5

Corporate

 

0.4

 

0.3

Total depreciation and amortization expense

$

20.7

$

19.0

The following is a summary of segment assets, comprised entirely of trade accounts receivable and inventories, and other assets:

  ​ ​ ​

June 30, 2026

  ​ ​ ​

March 31, 2026

Assets:

  ​

  ​

Data Centers

$

513.0

$

496.2

Commercial HVAC

358.6

338.3

Performance Technologies

 

397.3

 

402.6

Other (a)

 

1,526.5

 

1,437.5

Total assets

$

2,795.4

$

2,674.6

____

(a)Represents cash and cash equivalents, other current assets, property plant and equipment, intangible assets, goodwill, deferred income taxes, and other noncurrent assets for the Data Centers, Commercial HVAC and Performance Technologies segments and Corporate.