NASDAQ: SMID

SMITH MIDLAND CORP

CIK 0000924719 · SIC 3272 · Concrete Products, Except Block & Brick

Small Revenue $93M Assets $87M as of Sep 6, 2026

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8-K Filed Aug 25, 2026 · Period ending Aug 25, 2026

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8-K Filed Aug 14, 2026 · Period ending Jun 9, 2026

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10-Q Filed Aug 14, 2026 · Period ending Jun 30, 2026

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8-K Filed Jul 23, 2026 · Period ending Jul 16, 2026

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8-K Filed Jun 11, 2026 · Period ending Jun 10, 2026

Smith Midland files routine investor presentation materials under Regulation FD

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10-Q Filed Jun 10, 2026 · Period ending Mar 31, 2026 Red flag

SMID: revenue $21.6M, net income $1.3M. SMID Q1 profit drops 60% on lost high-margin project; material weaknesses persist after year

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8-K Filed Jun 9, 2026 · Period ending Jun 9, 2026

Smith Midland reports Q1 2026 financial results ending March 1

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8-K Filed Jun 4, 2026 · Period ending May 29, 2026 Red flag

Smith Midland receives Nasdaq delisting warning for late Q1 2026 filing

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8-K Filed Apr 14, 2026 · Period ending Apr 14, 2026

Smith-Midland reports full-year 2025 financial results

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10-K Filed Apr 14, 2026 · Period ending Dec 31, 2025 Red flag

SMID revenue up 19% to $93.4M, net income +63% to $12.5M; material control weaknesses persist

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10-Q Filed Nov 14, 2025 · Period ending Sep 30, 2025

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10-Q Filed Aug 14, 2025 · Period ending Jun 30, 2025

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10-Q Filed Jul 10, 2025 · Period ending Mar 31, 2025

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10-K Filed May 27, 2025 · Period ending Dec 31, 2024

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Latest financial statements

From 10-Q filed Aug 14, 2026 (period ending Jun 30, 2026). As printed on the EDGAR/iXBRL face — not generated by the model.

As filed

Condensed Consolidated Statements of Income (Unaudited)

(in thousands, except per share data)

Description Three months ended June 30, 2026 Three months ended June 30, 2025 Six months ended June 30, 2026 Six months ended June 30, 2025
Revenue
Product sales 11,202 13,436 22,988 22,548
Barrier rentals 3,212 5,781 5,413 14,205
Royalty income 929 1,326 1,752 2,216
Shipping and installation revenue 8,020 5,643 14,782 9,915
Total revenue 23,363 26,186 44,935 48,884
Cost of sales 17,944 18,400 35,213 34,123
Gross profit 5,419 7,786 9,722 14,761
Operating expenses
General and administrative expenses 2,483 1,514 4,236 3,098
Selling expenses 951 754 1,773 1,758
Total operating expenses 3,434 2,268 6,009 4,856
Operating income 1,985 5,518 3,713 9,905
Other income (expense)
Interest expense (66) (62) (113) (117)
Interest income 51 6 116 13
Other income (expense) (155) 20 (140) 28
Total other income (expense) (170) (36) (137) (76)
Income before income tax expense 1,815 5,482 3,576 9,829
Income tax expense 434 1,311 856 2,331
Net income 1,381 4,171 2,720 7,498
Basic and diluted earnings per common share 0.26 0.79 0.51 1.41
Weighted average number of common shares outstanding:
Basic 5,307 5,305 5,307 5,305
Diluted 5,307 5,305 5,307 5,305

Condensed Consolidated Balance Sheets (Unaudited)

(in thousands, except share and per share data)

Description June 30, 2026 December 31, 2025
Current assets
Cash 10,663 11,884
Accounts receivable, net
Trade billed (less allowances of approximately $871 and $539, respectively), including contract retentions 22,785 27,228
Trade unbilled 1,785 1,173
Inventories, net
Raw materials 1,979 1,710
Finished goods 6,555 5,218
Prepaid expenses 1,127 1,511
Income tax receivable 1,190 23
Total current assets 46,084 48,747
Property and equipment, net 40,008 38,478
Other assets 601 504
Total assets 86,693 87,729
Current liabilities
Accounts payable trade 5,647 5,482
Accrued expenses and other liabilities 1,044 907
Deferred revenue 1,505 1,128
Accrued compensation 1,715 2,164
Accrued income taxes 1,602
Operating lease liabilities 21 20
Current maturities of notes payable 661 648
Customer deposits 757 2,381
Total current liabilities 11,350 14,332
Deferred revenue 13,305 13,763
Operating lease liabilities 59 70
Notes payable less current maturities 3,475 3,799
Deferred tax liability 1,465 1,461
Total liabilities 29,654 33,425
Commitments and contingencies (Note 5)
Stockholders’ equity
Preferred stock, $0.01 par value; authorized 1,000,000 shares, none issued and outstanding
Common stock, $0.01 par value; authorized 8,000,000 shares; 5,347,882 and 5,347,474 issued and 5,306,962 and 5,306,554 outstanding as of June 30, 2026 and December 31, 2025, respectively 54 54
Additional paid-in capital 7,791 7,776
Treasury stock, at cost, 40,920 shares (102) (102)
Retained earnings 49,296 46,576
Total stockholders' equity 57,039 54,304
Total liabilities and stockholders' equity 86,693 87,729

Condensed Consolidated Statements of Cash Flows (Unaudited)

(in thousands)

Description Six months ended June 30, 2026 Six months ended June 30, 2025
Cash flows from operating activities:
Net income 2,720 7,498
Adjustments to reconcile net income to net cash provided by (used in) operating activities:
Depreciation and amortization 1,986 1,302
(Gain) loss on sale of property and equipment (1)
Allowance for credit losses 332 198
Stock compensation 15 10
Deferred taxes 4 (10)
(Increase) decrease in
Accounts receivable billed 4,111 (11,091)
Accounts receivable unbilled (612) 87
Inventories (1,606) (508)
Prepaid expenses and other assets 287 (828)
Income tax receivable (1,167)
Increase (decrease) in
Accounts payable trade 205 781
Accrued expenses and other liabilities 127 7
Deferred revenue (81) 3,698
Accrued compensation (449) 24
Accrued income taxes (1,602) 134
Customer deposits (1,624) 1,098
Net cash provided by (used in) operating activities 2,645 2,400
Cash flows from investing activities:
Purchases of property and equipment (3,555) (2,515)
Net cash provided by (used in) investing activities (3,555) (2,515)
Cash flows from financing activities:
Repayments of long-term borrowings (311) (332)
Net cash provided by (used in) financing activities (311) (332)
Net increase in cash (1,221) (447)
Cash
Beginning of period 11,884 7,548
End of period 10,663 7,101
Supplemental Cash Flow Information:
Cash payments for interest 113 117
Cash payments for income taxes 3,621 2,175
Non-Cash Investing Activities
Capital expenditures in accounts payable 86 570

Amounts as printed on the EDGAR/iXBRL face — (in thousands, except per share data); (in thousands, except share and per share data); (in thousands). Labels, columns, and figures are the filing face, not a GAAP stencil. Interactive statements & notes on EDGAR ↗