# Foster L B Co: financial statements, quarterly

FSTR · Nasdaq · CIK 352825 · [Consumer discretionary](/sectors/consumer-discretionary.md) · fiscal year ends Dec 31

Pages: [Overview](/companies/fstr.md) · [Financials](/companies/fstr/financials.md) · [Filings](/companies/fstr/filings.md) · [Insiders](/companies/fstr/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/fstr/financials.md?period=annual).

## Income statement

| Line item | Unit | Q3 FY2023 (2023-09-30) | 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) |
| --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| Revenue | $m | [145](/filings/0000352825-24-000217.md) | [135 d](/filings/0000352825-25-000055.md) | [124](/filings/0000352825-25-000061.md) | [141](/filings/0000352825-25-000116.md) | [137](/filings/0000352825-25-000134.md) | [128 d](/filings/0000352825-26-000016.md) | [97.8](/filings/0000352825-26-000029.md) | [144](/filings/0000352825-26-000049.md) | [138](/filings/0000352825-25-000134.md) | [160 d](/filings/0000352825-26-000016.md) | [121](/filings/0000352825-26-000029.md) | [139](/filings/0000352825-26-000049.md) |
| Cost of revenue | $m | [118](/filings/0000352825-24-000217.md) | [106 d](/filings/0000352825-25-000055.md) | [98.1](/filings/0000352825-25-000061.md) | [110](/filings/0000352825-25-000116.md) | [105](/filings/0000352825-25-000134.md) | [99.6 d](/filings/0000352825-26-000016.md) | [77.6](/filings/0000352825-26-000029.md) | [113](/filings/0000352825-26-000049.md) | [107](/filings/0000352825-25-000134.md) | [129 d](/filings/0000352825-26-000016.md) | [95.4](/filings/0000352825-26-000029.md) | [108](/filings/0000352825-26-000049.md) |
| Gross profit | $m | [27.4](/filings/0000352825-24-000217.md) | [28.7 d](/filings/0000352825-25-000055.md) | [26.2](/filings/0000352825-25-000061.md) | [30.5](/filings/0000352825-25-000116.md) | [32.8](/filings/0000352825-25-000134.md) | [28.6 d](/filings/0000352825-26-000016.md) | [20.2](/filings/0000352825-26-000029.md) | [30.9](/filings/0000352825-26-000049.md) | [31.1](/filings/0000352825-25-000134.md) | [31.6 d](/filings/0000352825-26-000016.md) | [25.7](/filings/0000352825-26-000029.md) | [30.9](/filings/0000352825-26-000049.md) |
| Selling, general and administrative | $m | [24.4](/filings/0000352825-24-000217.md) | [27.3 d](/filings/0000352825-25-000055.md) | [22.9](/filings/0000352825-25-000061.md) | [24.8](/filings/0000352825-25-000116.md) | [24.3](/filings/0000352825-25-000134.md) | [24.4 d](/filings/0000352825-26-000016.md) | [21.0](/filings/0000352825-26-000029.md) | [22.4](/filings/0000352825-26-000049.md) | [22.1](/filings/0000352825-25-000134.md) | [23.1 d](/filings/0000352825-26-000016.md) | [23.0](/filings/0000352825-26-000029.md) | [24.1](/filings/0000352825-26-000049.md) |
| Operating income | $m | [1.6](/filings/0000352825-24-000217.md) | [0.3 d](/filings/0000352825-25-000055.md) | [5.6](/filings/0000352825-25-000061.md) | [4.6](/filings/0000352825-25-000116.md) | [7.3](/filings/0000352825-25-000134.md) | [3.1 d](/filings/0000352825-26-000016.md) | [(1.9)](/filings/0000352825-26-000029.md) | [7.7](/filings/0000352825-26-000049.md) | [8.3](/filings/0000352825-25-000134.md) | [7.8 d](/filings/0000352825-26-000016.md) | [2.0](/filings/0000352825-26-000029.md) | [6.2](/filings/0000352825-26-000049.md) |
| Interest expense | $m | [1.4](/filings/0000352825-23-000109.md) | [1.1 d](/filings/0000352825-24-000206.md) | [1.1](/filings/0000352825-24-000209.md) | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported |
| Income tax | $m | [(0.1)](/filings/0000352825-24-000217.md) | [(0.3) d](/filings/0000352825-25-000055.md) | [0.3](/filings/0000352825-25-000061.md) | [0.3](/filings/0000352825-25-000116.md) | [(29.7)](/filings/0000352825-25-000134.md) | [0.7 d](/filings/0000352825-26-000016.md) | [(0.6)](/filings/0000352825-26-000029.md) | [3.4](/filings/0000352825-26-000049.md) | [2.8](/filings/0000352825-25-000134.md) | [4.4 d](/filings/0000352825-26-000016.md) | [(0.1)](/filings/0000352825-26-000029.md) | [2.3](/filings/0000352825-26-000049.md) |
| Net income | $m | [0.5](/filings/0000352825-24-000217.md) | [(0.4) d](/filings/0000352825-25-000055.md) | [4.4](/filings/0000352825-25-000061.md) | [2.8](/filings/0000352825-25-000116.md) | [35.9](/filings/0000352825-25-000134.md) | [(0.2) d](/filings/0000352825-26-000016.md) | [(2.1)](/filings/0000352825-26-000029.md) | [2.9](/filings/0000352825-26-000049.md) | [4.4](/filings/0000352825-25-000134.md) | [2.4 d](/filings/0000352825-26-000016.md) | [1.5](/filings/0000352825-26-000029.md) | [3.1](/filings/0000352825-26-000049.md) |
| Diluted EPS | $ per share | [0.05](/filings/0000352825-24-000217.md) | not reported | [0.40](/filings/0000352825-25-000061.md) | [0.26](/filings/0000352825-25-000116.md) | [3.27](/filings/0000352825-25-000134.md) | not reported | [(0.20)](/filings/0000352825-26-000029.md) | [0.27](/filings/0000352825-26-000049.md) | [0.40](/filings/0000352825-25-000134.md) | not reported | [0.14](/filings/0000352825-26-000029.md) | [0.29](/filings/0000352825-26-000049.md) |
| Basic EPS | $ per share | [0.05](/filings/0000352825-24-000217.md) | not reported | [0.41](/filings/0000352825-25-000061.md) | [0.26](/filings/0000352825-25-000116.md) | [3.35](/filings/0000352825-25-000134.md) | not reported | [(0.20)](/filings/0000352825-26-000029.md) | [0.28](/filings/0000352825-26-000049.md) | [0.42](/filings/0000352825-25-000134.md) | not reported | [0.15](/filings/0000352825-26-000029.md) | [0.30](/filings/0000352825-26-000049.md) |

- Revenue: us-gaap:RevenueFromContractWithCustomerIncludingAssessedTax
- Cost of revenue: us-gaap:CostOfRevenue
- 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 | Q3 FY2023 (2023-09-30) | 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) |
| --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| Cash and equivalents | $m | [3.0](/filings/0000352825-23-000109.md) | [2.6](/filings/0000352825-25-000055.md) | [3.1](/filings/0000352825-24-000209.md) | [4.0](/filings/0000352825-24-000210.md) | [3.1](/filings/0000352825-24-000217.md) | [2.5](/filings/0000352825-26-000016.md) | [2.6](/filings/0000352825-25-000061.md) | [4.2](/filings/0000352825-25-000116.md) | [3.4](/filings/0000352825-25-000134.md) | [4.3](/filings/0000352825-26-000049.md) | [4.0](/filings/0000352825-26-000029.md) | [5.8](/filings/0000352825-26-000049.md) |
| Current assets | $m | [190](/filings/0000352825-23-000109.md) | [167](/filings/0000352825-25-000055.md) | [183](/filings/0000352825-24-000209.md) | [191](/filings/0000352825-24-000210.md) | [173](/filings/0000352825-24-000217.md) | [162](/filings/0000352825-26-000016.md) | [164](/filings/0000352825-25-000061.md) | [173](/filings/0000352825-25-000116.md) | [154](/filings/0000352825-25-000134.md) | [157](/filings/0000352825-26-000049.md) | [162](/filings/0000352825-26-000029.md) | [164](/filings/0000352825-26-000049.md) |
| Total assets | $m | [335](/filings/0000352825-23-000109.md) | [312](/filings/0000352825-25-000055.md) | [326](/filings/0000352825-24-000209.md) | [333](/filings/0000352825-24-000210.md) | [345](/filings/0000352825-24-000217.md) | [335](/filings/0000352825-26-000016.md) | [343](/filings/0000352825-25-000061.md) | [350](/filings/0000352825-25-000116.md) | [334](/filings/0000352825-25-000134.md) | [330](/filings/0000352825-26-000049.md) | [334](/filings/0000352825-26-000029.md) | [334](/filings/0000352825-26-000049.md) |
| Current liabilities | $m | [96.0](/filings/0000352825-23-000109.md) | [94.5](/filings/0000352825-25-000055.md) | [84.2](/filings/0000352825-24-000209.md) | [80.4](/filings/0000352825-24-000210.md) | [76.4](/filings/0000352825-24-000217.md) | [88.3](/filings/0000352825-26-000016.md) | [63.9](/filings/0000352825-25-000061.md) | [68.6](/filings/0000352825-25-000116.md) | [69.5](/filings/0000352825-25-000134.md) | [83.9](/filings/0000352825-26-000049.md) | [73.0](/filings/0000352825-26-000029.md) | [81.9](/filings/0000352825-26-000049.md) |
| Shareholders' equity | $m | [142](/filings/0000352825-23-000109.md) | [142](/filings/0000352825-25-000055.md) | [145](/filings/0000352825-24-000209.md) | [147](/filings/0000352825-24-000210.md) | [182](/filings/0000352825-24-000217.md) | [178](/filings/0000352825-26-000016.md) | [171](/filings/0000352825-25-000061.md) | [174](/filings/0000352825-25-000116.md) | [175](/filings/0000352825-25-000134.md) | [175](/filings/0000352825-26-000049.md) | [174](/filings/0000352825-26-000029.md) | [178](/filings/0000352825-26-000049.md) |

- Cash and equivalents: us-gaap:CashAndCashEquivalentsAtCarryingValue
- Current assets: us-gaap:AssetsCurrent
- Total assets: us-gaap:Assets
- Current liabilities: us-gaap:LiabilitiesCurrent
- Shareholders' equity: us-gaap:StockholdersEquity

## Cash flow

| Line item | Unit | Q3 FY2023 (2023-09-30) | 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) |
| --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| Operating cash flow | $m | [18.6 d](/filings/0000352825-24-000217.md) | [21.6 d](/filings/0000352825-25-000055.md) | [(21.4)](/filings/0000352825-25-000061.md) | [(5.0) d](/filings/0000352825-25-000116.md) | [24.7 d](/filings/0000352825-25-000134.md) | [24.3 d](/filings/0000352825-26-000016.md) | [(26.1)](/filings/0000352825-26-000029.md) | [10.4 d](/filings/0000352825-26-000049.md) | [29.2 d](/filings/0000352825-25-000134.md) | [22.2 d](/filings/0000352825-26-000016.md) | [(10.4)](/filings/0000352825-26-000029.md) | [17.9 d](/filings/0000352825-26-000049.md) |
| Capital expenditure | $m | [1.3 d](/filings/0000352825-24-000217.md) | [1.7 d](/filings/0000352825-25-000055.md) | [2.7](/filings/0000352825-25-000061.md) | [2.1 d](/filings/0000352825-25-000116.md) | [3.1 d](/filings/0000352825-25-000134.md) | [2.0 d](/filings/0000352825-26-000016.md) | [2.6](/filings/0000352825-26-000029.md) | [2.7 d](/filings/0000352825-26-000049.md) | [2.8 d](/filings/0000352825-25-000134.md) | [2.4 d](/filings/0000352825-26-000016.md) | [3.0](/filings/0000352825-26-000029.md) | [3.6 d](/filings/0000352825-26-000049.md) |
| Dividends paid | $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 |
| Share repurchases | $m | [0.2 d](/filings/0000352825-24-000217.md) | [1.4 d](/filings/0000352825-25-000055.md) | [1.6](/filings/0000352825-25-000061.md) | [1.5 d](/filings/0000352825-25-000116.md) | [2.6 d](/filings/0000352825-25-000134.md) | [2.5 d](/filings/0000352825-26-000016.md) | [6.1](/filings/0000352825-26-000029.md) | [2.3 d](/filings/0000352825-26-000049.md) | [4.7 d](/filings/0000352825-25-000134.md) | [3.4 d](/filings/0000352825-26-000016.md) | [3.8](/filings/0000352825-26-000029.md) | [0.4 d](/filings/0000352825-26-000049.md) |

- Operating cash flow: us-gaap:NetCashProvidedByUsedInOperatingActivities
- Capital expenditure: us-gaap:PaymentsToAcquirePropertyPlantAndEquipment
- Dividends paid: not reported
- Share repurchases: us-gaap:PaymentsForRepurchaseOfCommonStock

## Shares

| Line item | Unit | Q3 FY2022 (2022-09-30) | 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) |
| --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| Diluted shares (weighted) | millions of shares | [10.7](/filings/0000352825-23-000109.md) | [10.8](/filings/0000352825-24-000209.md) | [10.9](/filings/0000352825-24-000210.md) | [11.0](/filings/0000352825-24-000217.md) | [11.0](/filings/0000352825-25-000061.md) | [11.1](/filings/0000352825-25-000116.md) | [11.0](/filings/0000352825-25-000134.md) | [10.5](/filings/0000352825-26-000029.md) | [10.9](/filings/0000352825-26-000049.md) | [10.9](/filings/0000352825-25-000134.md) | [10.6](/filings/0000352825-26-000029.md) | [10.6](/filings/0000352825-26-000049.md) |

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

Shares outstanding: 10,519,763 at 2026-08-03, from the cover of the [10-Q filed 2026-08-10](/filings/0000352825-26-000049.md) (dei:EntityCommonStockSharesOutstanding).

Source: SEC EDGAR, XBRL company facts. Last ingested by Listed: Oct 24, 2026, 15:22 ET. No prices; not investment advice.