v3.26.1
Segment reporting
3 Months Ended
Jul. 03, 2026
Segment Reporting [Abstract]  
Segment reporting Segment reporting
Operating segments are defined as components of an enterprise for which separate financial information is available that is evaluated regularly by the Chief Operating Decision Maker (“CODM”), or a decision-making group, in deciding how to allocate resources and in assessing performance. Resource allocation decisions and Nextpower’s performance are assessed by its Chief Executive Officer, identified as the CODM, using consolidated net income as the primary measure of segment profit to support business expansion, new product development and operational efficiencies.
The measure of segment assets is reported on the unaudited condensed consolidated balance sheets as total consolidated assets.
For all periods presented, Nextpower has one operating and reportable segment. The following table presents significant segment expenses with respect to the Company’s single reportable segment for the three-month periods ended July 3, 2026 and June 27, 2025:
Three-month periods ended
July 3, 2026June 27, 2025
(In thousands)
Revenue$935,170$864,253
Less:
Material cost558,009563,294
45X vendor credits(103,309)(93,206)
Tariffs, net of refunds (1)3,921 10,796 
Freight, labor and other cost of sales140,696101,643
Selling, general and administrative expenses100,43873,936
Research and development44,50821,560
Interest expense2531,216
Other income, net(8,271)(5,953)
Provision for income taxes33,57033,784
Net income$165,355$157,183
(1)Includes International Emergency Economic Powers Act tariffs refunds of $13.8 million for the three-month period ended July 3, 2026. For the three-month period ended June 27, 2025, $10.8 million tariffs expense has been reclassified to tariffs, net of refunds to conform to the current year presentation.
The following table sets forth geographic information of revenue based on the locations to which the products are shipped:
Three-month periods ended
July 3, 2026June 27, 2025
Revenue:(In thousands)
U.S.
$775,617$599,498
Rest of the World
159,553264,755
Total$935,170$864,253
The United States is the principal country of domicile.