# Phinia Inc.: financial statements, quarterly

PHIN · NYSE · CIK 1968915 · [Consumer discretionary](/sectors/consumer-discretionary.md) · fiscal year ends Dec 31

Pages: [Overview](/companies/phin.md) · [Financials](/companies/phin/financials.md) · [Filings](/companies/phin/filings.md) · [Insiders](/companies/phin/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/phin/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 | [896](/filings/0001968915-24-000037.md) | [882](/filings/0001968915-24-000007.md) | [863](/filings/0001968915-25-000030.md) | [868](/filings/0001968915-25-000053.md) | [839](/filings/0001968915-25-000066.md) | [833 d](/filings/0001968915-26-000023.md) | [796](/filings/0001968915-26-000070.md) | [890](/filings/0001968915-26-000111.md) | [908](/filings/0001968915-25-000066.md) | [889 d](/filings/0001968915-26-000023.md) | [878](/filings/0001968915-26-000070.md) | [940](/filings/0001968915-26-000111.md) |
| Cost of revenue | $m | [719](/filings/0001968915-24-000037.md) | [696 d](/filings/0001968915-26-000023.md) | [671](/filings/0001968915-25-000030.md) | [680](/filings/0001968915-25-000053.md) | [652](/filings/0001968915-25-000066.md) | [644 d](/filings/0001968915-26-000023.md) | [624](/filings/0001968915-26-000070.md) | [693](/filings/0001968915-26-000111.md) | [708](/filings/0001968915-25-000066.md) | [696 d](/filings/0001968915-26-000023.md) | [690](/filings/0001968915-26-000070.md) | [724](/filings/0001968915-26-000111.md) |
| Gross profit | $m | [177](/filings/0001968915-24-000037.md) | [186](/filings/0001968915-24-000007.md) | [192](/filings/0001968915-25-000030.md) | [188](/filings/0001968915-25-000053.md) | [187](/filings/0001968915-25-000066.md) | [189 d](/filings/0001968915-26-000023.md) | [172](/filings/0001968915-26-000070.md) | [197](/filings/0001968915-26-000111.md) | [200](/filings/0001968915-25-000066.md) | [193 d](/filings/0001968915-26-000023.md) | [188](/filings/0001968915-26-000070.md) | [216](/filings/0001968915-26-000111.md) |
| Research and development | $m | [24.0](/filings/0001968915-24-000037.md) | [27.0 d](/filings/0001968915-26-000023.md) | [27.0](/filings/0001968915-25-000030.md) | [30.0](/filings/0001968915-25-000053.md) | [26.0](/filings/0001968915-25-000066.md) | [29.0 d](/filings/0001968915-26-000023.md) | [28.0](/filings/0001968915-26-000070.md) | [30.0](/filings/0001968915-26-000111.md) | [20.0](/filings/0001968915-25-000066.md) | [27.0 d](/filings/0001968915-26-000023.md) | [29.0](/filings/0001968915-26-000070.md) | [33.0](/filings/0001968915-26-000111.md) |
| Selling, general and administrative | $m | [104](/filings/0001968915-24-000037.md) | [107](/filings/0001968915-24-000007.md) | [104](/filings/0001968915-25-000030.md) | [112](/filings/0001968915-25-000053.md) | [108](/filings/0001968915-25-000066.md) | [118 d](/filings/0001968915-26-000023.md) | [107](/filings/0001968915-26-000070.md) | [112](/filings/0001968915-26-000111.md) | [105](/filings/0001968915-25-000066.md) | [121 d](/filings/0001968915-26-000023.md) | [115](/filings/0001968915-26-000070.md) | [128](/filings/0001968915-26-000111.md) |
| Operating income | $m | [46.0](/filings/0001968915-24-000037.md) | [81.0](/filings/0001968915-24-000007.md) | [71.0](/filings/0001968915-25-000030.md) | [71.0](/filings/0001968915-25-000053.md) | [66.0](/filings/0001968915-25-000066.md) | [51.0 d](/filings/0001968915-26-000023.md) | [62.0](/filings/0001968915-26-000070.md) | [89.0](/filings/0001968915-26-000111.md) | [34.0](/filings/0001968915-25-000066.md) | [69.0 d](/filings/0001968915-26-000023.md) | [69.0](/filings/0001968915-26-000070.md) | [80.0](/filings/0001968915-26-000111.md) |
| Income tax | $m | [31.0](/filings/0001968915-24-000037.md) | [29.0 d](/filings/0001968915-26-000023.md) | [27.0](/filings/0001968915-25-000030.md) | [23.0](/filings/0001968915-25-000053.md) | [22.0](/filings/0001968915-25-000066.md) | [36.0 d](/filings/0001968915-26-000023.md) | [24.0](/filings/0001968915-26-000070.md) | [29.0](/filings/0001968915-26-000111.md) | [6.0](/filings/0001968915-25-000066.md) | [9.0 d](/filings/0001968915-26-000023.md) | [20.0](/filings/0001968915-26-000070.md) | [27.0](/filings/0001968915-26-000111.md) |
| Net income | $m | [(1.0)](/filings/0001968915-24-000037.md) | [33.0](/filings/0001968915-24-000007.md) | [29.0](/filings/0001968915-25-000030.md) | [14.0](/filings/0001968915-25-000053.md) | [31.0](/filings/0001968915-25-000066.md) | [5.0 d](/filings/0001968915-26-000023.md) | [26.0](/filings/0001968915-26-000070.md) | [46.0](/filings/0001968915-26-000111.md) | [13.0](/filings/0001968915-25-000066.md) | [45.0 d](/filings/0001968915-26-000023.md) | [37.0](/filings/0001968915-26-000070.md) | [40.0](/filings/0001968915-26-000111.md) |
| Diluted EPS | $ per share | [(0.02)](/filings/0001968915-24-000037.md) | [0.70](/filings/0001968915-24-000007.md) | [0.62](/filings/0001968915-25-000030.md) | [0.31](/filings/0001968915-25-000053.md) | [0.70](/filings/0001968915-25-000066.md) | not reported | [0.63](/filings/0001968915-26-000070.md) | [1.14](/filings/0001968915-26-000111.md) | [0.33](/filings/0001968915-25-000066.md) | not reported | [0.96](/filings/0001968915-26-000070.md) | [1.05](/filings/0001968915-26-000111.md) |
| Basic EPS | $ per share | [(0.02)](/filings/0001968915-24-000037.md) | [0.71](/filings/0001968915-24-000007.md) | [0.63](/filings/0001968915-25-000030.md) | [0.31](/filings/0001968915-25-000053.md) | [0.72](/filings/0001968915-25-000066.md) | not reported | [0.64](/filings/0001968915-26-000070.md) | [1.16](/filings/0001968915-26-000111.md) | [0.34](/filings/0001968915-25-000066.md) | not reported | [0.98](/filings/0001968915-26-000070.md) | [1.08](/filings/0001968915-26-000111.md) |

- Revenue: us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax, us-gaap:Revenues
- Cost of revenue: us-gaap:CostOfGoodsAndServicesSold
- Gross profit: us-gaap:GrossProfit
- Research and development: us-gaap:ResearchAndDevelopmentExpense
- Selling, general and administrative: us-gaap:SellingGeneralAndAdministrativeExpense
- Operating income: us-gaap:OperatingIncomeLoss
- Income tax: us-gaap:IncomeTaxExpenseBenefit
- Net income: us-gaap:NetIncomeLoss, us-gaap:ProfitLoss
- 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 | not reported | [365](/filings/0001968915-25-000006.md) | [325](/filings/0001968915-24-000014.md) | [339](/filings/0001968915-24-000023.md) | [477](/filings/0001968915-24-000037.md) | [484](/filings/0001968915-26-000023.md) | [373](/filings/0001968915-25-000030.md) | [347](/filings/0001968915-25-000053.md) | [349](/filings/0001968915-25-000066.md) | [359](/filings/0001968915-26-000111.md) | [328](/filings/0001968915-26-000070.md) | [370](/filings/0001968915-26-000111.md) |
| Current assets | $m | [2,124](/filings/0001968915-23-000035.md) | [1,927](/filings/0001968915-25-000006.md) | [1,917](/filings/0001968915-24-000014.md) | [1,858](/filings/0001968915-24-000023.md) | [1,976](/filings/0001968915-24-000037.md) | [1,841](/filings/0001968915-26-000023.md) | [1,792](/filings/0001968915-25-000030.md) | [1,872](/filings/0001968915-25-000053.md) | [1,918](/filings/0001968915-25-000066.md) | [1,762](/filings/0001968915-26-000111.md) | [1,770](/filings/0001968915-26-000070.md) | [1,838](/filings/0001968915-26-000111.md) |
| Total assets | $m | [4,191](/filings/0001968915-23-000035.md) | [4,041](/filings/0001968915-26-000023.md) | [3,978](/filings/0001968915-24-000014.md) | [3,873](/filings/0001968915-24-000023.md) | [4,024](/filings/0001968915-24-000037.md) | [3,768](/filings/0001968915-26-000023.md) | [3,748](/filings/0001968915-25-000030.md) | [3,894](/filings/0001968915-25-000053.md) | [3,987](/filings/0001968915-25-000066.md) | [3,817](/filings/0001968915-26-000111.md) | [3,801](/filings/0001968915-26-000070.md) | [3,842](/filings/0001968915-26-000111.md) |
| Current liabilities | $m | [1,321](/filings/0001968915-23-000035.md) | [1,148](/filings/0001968915-25-000006.md) | [1,122](/filings/0001968915-24-000014.md) | [1,005](/filings/0001968915-24-000023.md) | [1,022](/filings/0001968915-24-000037.md) | [969](/filings/0001968915-26-000023.md) | [968](/filings/0001968915-25-000030.md) | [1,005](/filings/0001968915-25-000053.md) | [1,118](/filings/0001968915-25-000066.md) | [947](/filings/0001968915-26-000111.md) | [970](/filings/0001968915-26-000070.md) | [1,018](/filings/0001968915-26-000111.md) |
| Total liabilities | $m | [2,299](/filings/0001968915-23-000035.md) | [2,154](/filings/0001968915-25-000006.md) | [2,128](/filings/0001968915-24-000014.md) | [2,126](/filings/0001968915-24-000023.md) | [2,320](/filings/0001968915-24-000037.md) | [2,194](/filings/0001968915-26-000023.md) | [2,211](/filings/0001968915-25-000030.md) | [2,267](/filings/0001968915-25-000053.md) | [2,401](/filings/0001968915-25-000066.md) | [2,230](/filings/0001968915-26-000111.md) | [2,252](/filings/0001968915-26-000070.md) | [2,301](/filings/0001968915-26-000111.md) |
| Long-term debt | $m | [713](/filings/0001968915-23-000035.md) | [709](/filings/0001968915-25-000006.md) | [706](/filings/0001968915-24-000014.md) | [821](/filings/0001968915-24-000023.md) | [987](/filings/0001968915-24-000037.md) | [963](/filings/0001968915-26-000023.md) | [964](/filings/0001968915-25-000030.md) | [965](/filings/0001968915-25-000053.md) | [966](/filings/0001968915-25-000066.md) | [967](/filings/0001968915-26-000111.md) | [968](/filings/0001968915-26-000070.md) | [968](/filings/0001968915-26-000111.md) |
| Current portion of debt | $m | not reported | [14.0](/filings/0001968915-25-000006.md) | not reported | not reported | not reported | [25.0](/filings/0001968915-26-000023.md) | [25.0](/filings/0001968915-25-000030.md) | [25.0](/filings/0001968915-25-000053.md) | [24.0](/filings/0001968915-25-000066.md) | [1.0](/filings/0001968915-26-000111.md) | [1.0](/filings/0001968915-26-000070.md) | [1.0](/filings/0001968915-26-000111.md) |
| Short-term borrowings | $m | [75.0](/filings/0001968915-23-000035.md) | [75.0](/filings/0001968915-25-000006.md) | [75.0](/filings/0001968915-24-000014.md) | [0.0](/filings/0001968915-24-000023.md) | [0.0](/filings/0001968915-24-000037.md) | [0.0](/filings/0001968915-25-000066.md) | not reported | not reported | [2.0](/filings/0001968915-25-000066.md) | [2.0](/filings/0001968915-26-000111.md) | [23.0](/filings/0001968915-26-000070.md) | [50.0](/filings/0001968915-26-000111.md) |
| Shareholders' equity | $m | [1,892](/filings/0001968915-24-000037.md) | [1,887](/filings/0001968915-25-000066.md) | [1,850](/filings/0001968915-25-000053.md) | [1,747](/filings/0001968915-25-000066.md) | [1,704](/filings/0001968915-25-000066.md) | [1,574](/filings/0001968915-26-000111.md) | [1,537](/filings/0001968915-26-000111.md) | [1,627](/filings/0001968915-26-000111.md) | [1,586](/filings/0001968915-25-000066.md) | [1,587](/filings/0001968915-26-000111.md) | [1,549](/filings/0001968915-26-000111.md) | [1,541](/filings/0001968915-26-000111.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, us-gaap:LongTermDebtNoncurrent
- Current portion of debt: us-gaap:LongTermDebtCurrent
- Short-term borrowings: us-gaap:ShortTermBorrowings
- 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 | [155 d](/filings/0001968915-24-000037.md) | [62.0 d](/filings/0001968915-26-000023.md) | [31.0](/filings/0001968915-25-000030.md) | [109 d](/filings/0001968915-25-000053.md) | [95.0 d](/filings/0001968915-25-000066.md) | [73.0 d](/filings/0001968915-26-000023.md) | [40.0](/filings/0001968915-26-000070.md) | [57.0 d](/filings/0001968915-26-000111.md) | [119 d](/filings/0001968915-25-000066.md) | [96.0 d](/filings/0001968915-26-000023.md) | [53.0](/filings/0001968915-26-000070.md) | [91.0 d](/filings/0001968915-26-000111.md) |
| Capital expenditure | $m | [37.0 d](/filings/0001968915-24-000037.md) | [33.0 d](/filings/0001968915-26-000023.md) | [43.0](/filings/0001968915-25-000030.md) | [17.0 d](/filings/0001968915-25-000053.md) | [25.0 d](/filings/0001968915-25-000066.md) | [20.0 d](/filings/0001968915-26-000023.md) | [35.0](/filings/0001968915-26-000070.md) | [34.0 d](/filings/0001968915-26-000111.md) | [26.0 d](/filings/0001968915-25-000066.md) | [29.0 d](/filings/0001968915-26-000023.md) | [32.0](/filings/0001968915-26-000070.md) | [22.0 d](/filings/0001968915-26-000111.md) |
| Dividends paid | $m | [12.0 d](/filings/0001968915-24-000037.md) | [11.0 d](/filings/0001968915-26-000023.md) | [12.0](/filings/0001968915-25-000030.md) | [11.0 d](/filings/0001968915-25-000053.md) | [10.0 d](/filings/0001968915-25-000066.md) | [11.0 d](/filings/0001968915-26-000023.md) | [11.0](/filings/0001968915-26-000070.md) | [10.0 d](/filings/0001968915-26-000111.md) | [11.0 d](/filings/0001968915-25-000066.md) | [10.0 d](/filings/0001968915-26-000023.md) | [11.0](/filings/0001968915-26-000070.md) | [11.0 d](/filings/0001968915-26-000111.md) |

- Operating cash flow: us-gaap:NetCashProvidedByUsedInOperatingActivities
- Capital expenditure: us-gaap:PaymentsToAcquireProductiveAssets
- Dividends paid: us-gaap:PaymentsOfDividendsCommonStock

## Shares

| Line item | Unit | period not labelled (2022-09-30) | period not labelled (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 | [47.0](/filings/0001968915-23-000035.md) | [47.0](/filings/0001968915-24-000014.md) | [47.0](/filings/0001968915-24-000023.md) | [47.0](/filings/0001968915-24-000037.md) | [46.5](/filings/0001968915-25-000030.md) | [45.7](/filings/0001968915-25-000053.md) | [44.1](/filings/0001968915-25-000066.md) | [41.5](/filings/0001968915-26-000070.md) | [40.2](/filings/0001968915-26-000111.md) | [39.6](/filings/0001968915-25-000066.md) | [38.7](/filings/0001968915-26-000070.md) | [38.0](/filings/0001968915-26-000111.md) |

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

Shares outstanding: 36,638,088 at 2026-07-23, from the cover of the [10-Q filed 2026-07-30](/filings/0001968915-26-000111.md) (dei:EntityCommonStockSharesOutstanding).

Source: SEC EDGAR, XBRL company facts. Last ingested by Listed: Oct 24, 2026, 15:50 ET. No prices; not investment advice.