| SEGMENT INFORMATION |
SEGMENT INFORMATION Transcat has two reportable segments: Service and Distribution. Through its Service segment, the Company offers calibration, repair, inspection, analytical qualifications, preventative maintenance, consulting and other related services. Through its Distribution segment, the Company sells and rents national and proprietary brand instruments to customers globally. There are no intersegment revenues. The CODM does not review assets or other balance sheet information in evaluating the results of the Company's segments, and therefore, such information is not presented. | | | | | | | | | | | | | | | | | | | Three Months Ended September 26, 2026: | | | | | | | Distribution | | Service | | Total | | Revenue | $ | 32,320 | | | $ | 64,770 | | | $ | 97,090 | | | Less Significant Segment Expenses | | | | | | | Cost of Revenue | 21,962 | | | 42,498 | | | | | Selling, Marketing & Warehouse Expenses | 4,330 | | | 7,421 | | | | | General and Administrative Expenses | 4,667 | | | 11,179 | | | | | Operating Income | $ | 1,361 | | | $ | 3,672 | | | $ | 5,033 | | | Reconciliation of Segment Operating Income to Income Before Taxes | | | | | | | Interest Expense | | | | | 1,586 | | | Interest Income | | | | | (2) | | | Other Expense | | | | | 269 | | | Income Before Provision For Income Taxes | | | | | $ | 3,180 | | | | | | | | Capital Expenditures (1) | $ | 1,895 | | | $ | 2,313 | | | | | Depreciation and Amortization | $ | 1,936 | | | $ | 1,926 | | | |
| | | | | | | | | | | | | | | | | | | Six Months Ended September 26, 2026: | | | | | | | Distribution | | Service | | Total | | Revenue | $ | 62,706 | | | $ | 127,329 | | | $ | 190,035 | | | Less Significant Segment Expenses | | | | | | | Cost of Revenue | 42,792 | | | 83,879 | | | | | Selling, Marketing & Warehouse Expenses | 8,104 | | | 15,020 | | | | | General and Administrative Expenses | 9,008 | | | 22,478 | | | | | Operating Income | $ | 2,801 | | | $ | 5,951 | | | $ | 8,752 | | | Reconciliation of Segment Operating Income to Income Before Taxes | | | | | | | Interest Expense | | | | | 3,157 | | | Interest Income | | | | | (5) | | | Other (Income) Expense | | | | | 235 | | | Income (Loss) Before Provision For Income Taxes | | | | | $ | 5,365 | | | | | | | | Capital Expenditures (1) | $ | 4,283 | | | $ | 4,238 | | | | | Depreciation and Amortization | $ | 3,845 | | | $ | 9,958 | | | |
| | | | | | | | | | | | | | | | | | | Three Months Ended September 27, 2025: | | | | | | | Distribution | | Service | | Total | | Revenue | $ | 29,436 | | | $ | 52,836 | | | $ | 82,272 | | | Less Significant Segment Expenses | | | | | | | Cost of Revenue | 19,667 | | | 35,843 | | | | | Selling, Marketing & Warehouse Expenses | 3,803 | | | 6,825 | | | | | General and Administrative Expenses | 3,381 | | | 9,248 | | | | | Operating Income | $ | 2,585 | | | $ | 920 | | | $ | 3,505 | | | Reconciliation of Segment Operating Income to Income Before Taxes | | | | | | | Interest Expense | | | | | 1,269 | | | Interest Income | | | | | (5) | | | Other Expense | | | | | 212 | | | Income Before Provision For Income Taxes | | | | | $ | 2,029 | | | | | | | | Capital Expenditures (1) | $ | 1,240 | | | $ | 3,192 | | | | | Depreciation and Amortization | $ | 1,925 | | | $ | 4,562 | | | |
| | | | | | | | | | | | | | | | | | | Six Months Ended September 27, 2025: | | | | | | | Distribution | | Service | | Total | | Revenue | $ | 56,716 | | | $ | 101,980 | | | $ | 158,696 | | | Less Significant Segment Expenses | | | | | | | Cost of Revenue | 37,335 | | | 68,778 | | | | | Selling, Marketing & Warehouse Expenses | 7,452 | | | 12,691 | | | | | General and Administrative Expenses | 6,573 | | | 17,024 | | | | | Operating Income | $ | 5,356 | | | $ | 3,487 | | | $ | 8,843 | | | Reconciliation of Segment Operating Income to Income Before Taxes | | | | | | | Interest Expense | | | | | 1,720 | | | Interest Income | | | | | (16) | | | Other Expense | | | | | 545 | | | Income Before Provision For Income Taxes | | | | | $ | 6,594 | | | | | | | | Capital Expenditures (1) | $ | 3,353 | | | $ | 5,677 | | | | | Depreciation and Amortization | $ | 3,767 | | | $ | 8,325 | | | |
(1) Capital expenditures by segment may differ from the cash flow statement due to unpaid invoices at quarter end. The following tables present geographic data for the first six months of fiscal year 2027 and fiscal year 2026 (dollars in thousands): | | | | | | | | | | | | | | | | | | | | | | | | | Second Quarter Ended | | Six Months Ended | | September 26,
2026 | | September 27,
2025 | | September 26,
2026 | | September 27,
2025 | Revenue (1): | | | | | | | | United States (2) | $ | 89,337 | | | $ | 76,623 | | | $ | 175,020 | | | $ | 147,569 | | | Canada | 4,646 | | | 4,229 | | | 9,030 | | | 8,658 | | | Other International | 3,107 | | | 1,420 | | | 5,985 | | | 2,469 | | | Total | $ | 97,090 | | | $ | 82,272 | | | $ | 190,035 | | | $ | 158,696 | |
| | | | | | | | | | | | | September 26,
2026 | | March 28,
2026 | | Property and Equipment: | | | | United States (2) | $ | 52,629 | | | $ | 51,891 | | | Canada | 4,603 | | | 4,830 | | | Other International | 1,356 | | | 1,080 | | | Total | $ | 58,588 | | | $ | 57,801 | |
(1)Revenues are attributed to the countries based on the destination of a product shipment or the location where service is rendered. (2)United States includes Puerto Rico.
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