# Federal Signal Corp: financial statements, quarterly

FSS · NYSE · CIK 277509 · [Consumer discretionary](/sectors/consumer-discretionary.md) · fiscal year ends Dec 31

Pages: [Overview](/companies/fss.md) · [Financials](/companies/fss/financials.md) · [Filings](/companies/fss/filings.md) · [Insiders](/companies/fss/insiders.md)

Standardized line items from XBRL company facts. Each value links to its filing; d marks a value derived from year-to-date figures. Other view: [annual](/companies/fss/financials.md?period=annual).

## Income statement

| Line item | Unit | Q4 FY2023 (2023-12-31) | Q1 FY2024 (2024-03-31) | Q2 FY2024 (2024-06-30) | Q3 FY2024 (2024-09-30) | Q4 FY2024 (2024-12-31) | Q1 FY2025 (2025-03-31) | Q2 FY2025 (2025-06-30) | Q3 FY2025 (2025-09-30) | Q4 FY2025 (2025-12-31) | Q1 FY2026 (2026-03-31) | Q2 FY2026 (2026-06-30) | Q3 FY2026 (2026-09-30) |
| --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| Revenue | $m | [448 d](/filings/0001628280-26-011576.md) | [425](/filings/0000277509-25-000031.md) | [490](/filings/0000277509-25-000044.md) | [474](/filings/0000277509-25-000049.md) | [472 d](/filings/0001628280-26-011576.md) | [464](/filings/0001628280-26-028312.md) | [565](/filings/0001628280-26-050993.md) | [555](/filings/0001628280-26-068175.md) | [597 d](/filings/0001628280-26-011576.md) | [626](/filings/0001628280-26-028312.md) | [670](/filings/0001628280-26-050993.md) | [656](/filings/0001628280-26-068175.md) |
| Cost of revenue | $m | [329 d](/filings/0001628280-26-011576.md) | [309](/filings/0000277509-25-000031.md) | [346](/filings/0000277509-25-000044.md) | [334](/filings/0000277509-25-000049.md) | [339 d](/filings/0001628280-26-011576.md) | [333](/filings/0001628280-26-028312.md) | [395](/filings/0001628280-26-050993.md) | [394](/filings/0001628280-26-068175.md) | [428 d](/filings/0001628280-26-011576.md) | [446](/filings/0001628280-26-028312.md) | [466](/filings/0001628280-26-050993.md) | [466](/filings/0001628280-26-068175.md) |
| Gross profit | $m | [119 d](/filings/0001628280-26-011576.md) | [116](/filings/0000277509-25-000031.md) | [144](/filings/0000277509-25-000044.md) | [140](/filings/0000277509-25-000049.md) | [133 d](/filings/0001628280-26-011576.md) | [131](/filings/0001628280-26-028312.md) | [170](/filings/0001628280-26-050993.md) | [162](/filings/0001628280-26-068175.md) | [169 d](/filings/0001628280-26-011576.md) | [179](/filings/0001628280-26-028312.md) | [204](/filings/0001628280-26-050993.md) | [189](/filings/0001628280-26-068175.md) |
| Selling, general and administrative | $m | [54.1 d](/filings/0001628280-26-011576.md) | [57.2](/filings/0000277509-25-000031.md) | [58.3](/filings/0000277509-25-000044.md) | [60.1](/filings/0000277509-25-000049.md) | [58.4 d](/filings/0001628280-26-011576.md) | [60.2](/filings/0001628280-26-028312.md) | [66.9](/filings/0001628280-26-050993.md) | [61.4](/filings/0001628280-26-068175.md) | [67.4 d](/filings/0001628280-26-011576.md) | [72.0](/filings/0001628280-26-028312.md) | [78.3](/filings/0001628280-26-050993.md) | [69.8](/filings/0001628280-26-068175.md) |
| Operating income | $m | [63.1 d](/filings/0001628280-26-011576.md) | [54.3](/filings/0000277509-25-000031.md) | [81.1](/filings/0000277509-25-000044.md) | [75.9](/filings/0000277509-25-000049.md) | [70.1 d](/filings/0001628280-26-011576.md) | [65.7](/filings/0001628280-26-028312.md) | [97.7](/filings/0001628280-26-050993.md) | [94.0](/filings/0001628280-26-068175.md) | [83.5 d](/filings/0001628280-26-011576.md) | [99.7](/filings/0001628280-26-028312.md) | [118](/filings/0001628280-26-050993.md) | [111](/filings/0001628280-26-068175.md) |
| Interest expense | $m | [4.3 d](/filings/0001628280-26-011576.md) | [3.2](/filings/0000277509-25-000031.md) | [3.2](/filings/0000277509-25-000044.md) | [3.0](/filings/0000277509-25-000049.md) | [3.1 d](/filings/0001628280-26-011576.md) | [3.0](/filings/0001628280-26-028312.md) | [3.5](/filings/0001628280-26-050993.md) | [2.8](/filings/0001628280-26-068175.md) | [4.8 d](/filings/0001628280-26-011576.md) | [6.9](/filings/0001628280-26-028312.md) | [6.0](/filings/0001628280-26-050993.md) | [5.3](/filings/0001628280-26-068175.md) |
| Income tax | $m | [12.1 d](/filings/0001628280-26-011576.md) | [(0.7)](/filings/0000277509-25-000031.md) | [16.7](/filings/0000277509-25-000044.md) | [18.7](/filings/0000277509-25-000049.md) | [12.9 d](/filings/0001628280-26-011576.md) | [15.7](/filings/0001628280-26-028312.md) | [22.0](/filings/0001628280-26-050993.md) | [22.4](/filings/0001628280-26-068175.md) | [17.8 d](/filings/0001628280-26-011576.md) | [21.8](/filings/0001628280-26-028312.md) | [25.3](/filings/0001628280-26-050993.md) | [25.5](/filings/0001628280-26-068175.md) |
| Net income | $m | [46.4 d](/filings/0001628280-26-011576.md) | [51.6](/filings/0000277509-25-000031.md) | [60.8](/filings/0000277509-25-000044.md) | [53.9](/filings/0000277509-25-000049.md) | [50.0 d](/filings/0001628280-26-011576.md) | [46.3](/filings/0001628280-26-028312.md) | [71.4](/filings/0001628280-26-050993.md) | [68.1](/filings/0001628280-26-068175.md) | [60.8 d](/filings/0001628280-26-011576.md) | [70.4](/filings/0001628280-26-028312.md) | [86.1](/filings/0001628280-26-050993.md) | [79.6](/filings/0001628280-26-068175.md) |
| Diluted EPS | $ per share | not reported | [0.84](/filings/0000277509-25-000031.md) | [0.99](/filings/0000277509-25-000044.md) | [0.87](/filings/0000277509-25-000049.md) | not reported | [0.75](/filings/0001628280-26-028312.md) | [1.16](/filings/0001628280-26-050993.md) | [1.11](/filings/0001628280-26-068175.md) | not reported | [1.14](/filings/0001628280-26-028312.md) | [1.40](/filings/0001628280-26-050993.md) | [1.29](/filings/0001628280-26-068175.md) |
| Basic EPS | $ per share | not reported | [0.85](/filings/0000277509-25-000031.md) | [1.00](/filings/0000277509-25-000044.md) | [0.88](/filings/0000277509-25-000049.md) | not reported | [0.76](/filings/0001628280-26-028312.md) | [1.18](/filings/0001628280-26-050993.md) | [1.12](/filings/0001628280-26-068175.md) | not reported | [1.16](/filings/0001628280-26-028312.md) | [1.41](/filings/0001628280-26-050993.md) | [1.31](/filings/0001628280-26-068175.md) |

- Revenue: us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax
- Cost of revenue: us-gaap:CostOfGoodsAndServicesSold
- Gross profit: us-gaap:GrossProfit
- Selling, general and administrative: us-gaap:SellingGeneralAndAdministrativeExpense
- Operating income: us-gaap:OperatingIncomeLoss
- Interest expense: us-gaap:InterestExpense
- Income tax: us-gaap:IncomeTaxExpenseBenefit
- Net income: us-gaap:NetIncomeLoss
- Diluted EPS: us-gaap:EarningsPerShareDiluted
- Basic EPS: us-gaap:EarningsPerShareBasic

## Balance sheet

| Line item | Unit | FY2023 (2023-12-31) | Q1 FY2024 (2024-03-31) | Q2 FY2024 (2024-06-30) | Q3 FY2024 (2024-09-30) | FY2024 (2024-12-31) | Q1 FY2025 (2025-03-31) | Q2 FY2025 (2025-06-30) | Q3 FY2025 (2025-09-30) | FY2025 (2025-12-31) | Q1 FY2026 (2026-03-31) | Q2 FY2026 (2026-06-30) | Q3 FY2026 (2026-09-30) |
| --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| Cash and equivalents | $m | [61.0](/filings/0000277509-25-000012.md) | [48.9](/filings/0000277509-24-000020.md) | [48.6](/filings/0000277509-24-000034.md) | [73.7](/filings/0000277509-24-000051.md) | [91.1](/filings/0001628280-26-011576.md) | [57.5](/filings/0000277509-25-000031.md) | [64.7](/filings/0000277509-25-000044.md) | [54.4](/filings/0000277509-25-000049.md) | [63.7](/filings/0001628280-26-068175.md) | [71.4](/filings/0001628280-26-028312.md) | [62.8](/filings/0001628280-26-050993.md) | [73.7](/filings/0001628280-26-068175.md) |
| Current assets | $m | [570](/filings/0000277509-25-000012.md) | [595](/filings/0000277509-24-000020.md) | [612](/filings/0000277509-24-000034.md) | [649](/filings/0000277509-24-000051.md) | [643](/filings/0001628280-26-011576.md) | [665](/filings/0000277509-25-000031.md) | [684](/filings/0000277509-25-000044.md) | [707](/filings/0000277509-25-000049.md) | [854](/filings/0001628280-26-068175.md) | [877](/filings/0001628280-26-028312.md) | [857](/filings/0001628280-26-050993.md) | [865](/filings/0001628280-26-068175.md) |
| Total assets | $m | [1,621](/filings/0001628280-26-011576.md) | [1,651](/filings/0000277509-24-000020.md) | [1,692](/filings/0000277509-24-000034.md) | [1,734](/filings/0000277509-24-000051.md) | [1,765](/filings/0001628280-26-011576.md) | [1,879](/filings/0000277509-25-000031.md) | [1,916](/filings/0000277509-25-000044.md) | [1,938](/filings/0000277509-25-000049.md) | [2,393](/filings/0001628280-26-068175.md) | [2,454](/filings/0001628280-26-028312.md) | [2,440](/filings/0001628280-26-050993.md) | [2,455](/filings/0001628280-26-068175.md) |
| Current liabilities | $m | [196](/filings/0000277509-25-000012.md) | [211](/filings/0000277509-24-000020.md) | [212](/filings/0000277509-24-000034.md) | [229](/filings/0000277509-24-000051.md) | [242](/filings/0001628280-26-011576.md) | [278](/filings/0000277509-25-000031.md) | [263](/filings/0000277509-25-000044.md) | [271](/filings/0000277509-25-000049.md) | [282](/filings/0001628280-26-068175.md) | [308](/filings/0001628280-26-028312.md) | [313](/filings/0001628280-26-050993.md) | [292](/filings/0001628280-26-068175.md) |
| Total liabilities | $m | [619](/filings/0000277509-25-000012.md) | [607](/filings/0000277509-24-000020.md) | [592](/filings/0000277509-24-000034.md) | [584](/filings/0000277509-24-000051.md) | [579](/filings/0001628280-26-011576.md) | [677](/filings/0000277509-25-000031.md) | [654](/filings/0000277509-25-000044.md) | [617](/filings/0000277509-25-000049.md) | [1,011](/filings/0001628280-26-068175.md) | [1,020](/filings/0001628280-26-028312.md) | [932](/filings/0001628280-26-050993.md) | [876](/filings/0001628280-26-068175.md) |
| Long-term debt | $m | [297](/filings/0000277509-24-000051.md) | [271](/filings/0000277509-24-000020.md) | [254](/filings/0000277509-24-000034.md) | [230](/filings/0000277509-24-000051.md) | [211](/filings/0000277509-25-000049.md) | [276](/filings/0000277509-25-000031.md) | [268](/filings/0000277509-25-000044.md) | [212](/filings/0000277509-25-000049.md) | not reported | not reported | not reported | not reported |
| Current portion of debt | $m | [3.9](/filings/0000277509-25-000012.md) | [4.7](/filings/0000277509-24-000020.md) | [5.5](/filings/0000277509-24-000034.md) | [7.0](/filings/0000277509-24-000051.md) | [7.0](/filings/0001628280-26-011576.md) | [9.4](/filings/0000277509-25-000031.md) | [10.2](/filings/0000277509-25-000044.md) | [10.9](/filings/0000277509-25-000049.md) | [0.0](/filings/0001628280-26-050993.md) | [2.5](/filings/0001628280-26-028312.md) | [5.0](/filings/0001628280-26-050993.md) | not reported |
| Short-term borrowings | $m | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported |
| Shareholders' equity | $m | [1,002](/filings/0001628280-26-011576.md) | [1,044](/filings/0000277509-25-000044.md) | [1,100](/filings/0000277509-25-000049.md) | [1,149](/filings/0000277509-25-000049.md) | [1,186](/filings/0001628280-26-068175.md) | [1,202](/filings/0001628280-26-050993.md) | [1,262](/filings/0001628280-26-068175.md) | [1,322](/filings/0001628280-26-068175.md) | [1,382](/filings/0001628280-26-068175.md) | [1,435](/filings/0001628280-26-050993.md) | [1,508](/filings/0001628280-26-068175.md) | [1,579](/filings/0001628280-26-068175.md) |

- Cash and equivalents: us-gaap:CashAndCashEquivalentsAtCarryingValue
- Current assets: us-gaap:AssetsCurrent
- Total assets: us-gaap:Assets
- Current liabilities: us-gaap:LiabilitiesCurrent
- Total liabilities: us-gaap:Liabilities
- Long-term debt: us-gaap:LongTermDebt
- Current portion of debt: us-gaap:LongTermDebtCurrent
- Short-term borrowings: not reported
- Shareholders' equity: us-gaap:StockholdersEquity

## Cash flow

| Line item | Unit | Q4 FY2023 (2023-12-31) | Q1 FY2024 (2024-03-31) | Q2 FY2024 (2024-06-30) | Q3 FY2024 (2024-09-30) | Q4 FY2024 (2024-12-31) | Q1 FY2025 (2025-03-31) | Q2 FY2025 (2025-06-30) | Q3 FY2025 (2025-09-30) | Q4 FY2025 (2025-12-31) | Q1 FY2026 (2026-03-31) | Q2 FY2026 (2026-06-30) | Q3 FY2026 (2026-09-30) |
| --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| Operating cash flow | $m | [103 d](/filings/0001628280-26-011576.md) | [31.3](/filings/0000277509-25-000031.md) | [40.6 d](/filings/0000277509-25-000044.md) | [68.8 d](/filings/0000277509-25-000049.md) | [90.6 d](/filings/0001628280-26-011576.md) | [36.7](/filings/0001628280-26-028312.md) | [59.7 d](/filings/0001628280-26-050993.md) | [61.1 d](/filings/0001628280-26-068175.md) | [97.2 d](/filings/0001628280-26-011576.md) | [101](/filings/0001628280-26-028312.md) | [113 d](/filings/0001628280-26-050993.md) | [91.4 d](/filings/0001628280-26-068175.md) |
| Capital expenditure | $m | [8.9 d](/filings/0001628280-26-011576.md) | [8.4](/filings/0000277509-25-000031.md) | [15.8 d](/filings/0000277509-25-000044.md) | [7.9 d](/filings/0000277509-25-000049.md) | [8.5 d](/filings/0001628280-26-011576.md) | [5.6](/filings/0001628280-26-028312.md) | [7.3 d](/filings/0001628280-26-050993.md) | [7.0 d](/filings/0001628280-26-068175.md) | [7.7 d](/filings/0001628280-26-011576.md) | [6.7](/filings/0001628280-26-028312.md) | [11.9 d](/filings/0001628280-26-050993.md) | [11.4 d](/filings/0001628280-26-068175.md) |
| Dividends paid | $m | [6.1 d](/filings/0001628280-26-011576.md) | [7.3](/filings/0000277509-25-000031.md) | [7.4](/filings/0000277509-25-000044.md) | [7.3](/filings/0000277509-25-000049.md) | [7.3 d](/filings/0001628280-26-011576.md) | [8.6](/filings/0001628280-26-028312.md) | [8.5](/filings/0001628280-26-050993.md) | [8.5](/filings/0001628280-26-068175.md) | [8.5 d](/filings/0001628280-26-011576.md) | [9.2](/filings/0001628280-26-068175.md) | [9.1](/filings/0001628280-26-068175.md) | [9.2](/filings/0001628280-26-068175.md) |
| Share repurchases | $m | [1.2 d](/filings/0001628280-26-011576.md) | [0.1](/filings/0000277509-25-000031.md) | [0.0 d](/filings/0000277509-25-000044.md) | [4.4](/filings/0000277509-24-000051.md) | [2.2 d](/filings/0001628280-26-011576.md) | [18.5](/filings/0001628280-26-028312.md) | [21.2 d](/filings/0001628280-26-050993.md) | [0.0 d](/filings/0001628280-26-068175.md) | [0.0 d](/filings/0001628280-26-011576.md) | [0.0](/filings/0001628280-26-028312.md) | [0.1 d](/filings/0001628280-26-050993.md) | [5.0 d](/filings/0001628280-26-068175.md) |

- Operating cash flow: us-gaap:NetCashProvidedByUsedInOperatingActivities
- Capital expenditure: us-gaap:PaymentsToAcquirePropertyPlantAndEquipment
- Dividends paid: us-gaap:PaymentsOfDividendsCommonStock
- Share repurchases: us-gaap:PaymentsForRepurchaseOfCommonStock

## Shares

| Line item | Unit | Q1 FY2023 (2023-03-31) | Q2 FY2023 (2023-06-30) | Q3 FY2023 (2023-09-30) | Q1 FY2024 (2024-03-31) | Q2 FY2024 (2024-06-30) | Q3 FY2024 (2024-09-30) | Q1 FY2025 (2025-03-31) | Q2 FY2025 (2025-06-30) | Q3 FY2025 (2025-09-30) | Q1 FY2026 (2026-03-31) | Q2 FY2026 (2026-06-30) | Q3 FY2026 (2026-09-30) |
| --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| Diluted shares (weighted) | millions of shares | [61.3](/filings/0000277509-24-000020.md) | [61.4](/filings/0000277509-24-000034.md) | [61.4](/filings/0000277509-24-000051.md) | [61.6](/filings/0000277509-25-000031.md) | [61.7](/filings/0000277509-25-000044.md) | [61.7](/filings/0000277509-25-000049.md) | [61.8](/filings/0001628280-26-028312.md) | [61.3](/filings/0001628280-26-050993.md) | [61.4](/filings/0001628280-26-068175.md) | [61.5](/filings/0001628280-26-028312.md) | [61.5](/filings/0001628280-26-050993.md) | [61.5](/filings/0001628280-26-068175.md) |

- Diluted shares (weighted): us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding

Shares outstanding: 61,016,459 at 2026-09-30, from the cover of the [10-Q filed 2026-10-29](/filings/0001628280-26-068175.md) (dei:EntityCommonStockSharesOutstanding).

Source: SEC EDGAR, XBRL company facts. Last ingested by Listed: Oct 29, 2026, 15:27 ET. No prices; not investment advice.