Espey Q2 Earnings Dip Y/Y Despite Record Orders Driving Sales Growth

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By Ronald Tech

Shares of Espey Mfg. & Electronics Corp. ESP have declined 1% since the company reported its earnings for the quarter ended Dec. 31, 2024. This compares to the S&P 500 index’s 0.3% decline over the same time frame. Over the past month, the stock has declined 6.2% against the S&P 500’s 1.5% growth.

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Espey reported a net income of 71 cents per share for the second quarter of fiscal 2025, down from 72 cents per share in the year-ago period. 

The company posted net sales of $13.6 million, representing a 32.1% increase from the $10.3 million recorded in the same quarter of the prior year. 

Net income for the quarter was $1.9 million compared to $1.8 million in the year-ago period. While sales growth was robust, earnings per share was likely influenced by cost factors.

Espey Mfg. & Electronics Corp. Price, Consensus and EPS Surprise

Espey Mfg. & Electronics Corp. Price, Consensus and EPS Surprise

Espey Mfg. & Electronics Corp. price-consensus-eps-surprise-chart | Espey Mfg. & Electronics Corp. Quote

Backlog and Order Growth for ESP

The company’s backlog stood at approximately $120.1 million as of Dec. 31, 2024, significantly higher than $84.8 million at the same point in 2023. This increase reflects a strong inflow of new business, with new orders totaling $46.9 million in the first six months of fiscal 2025, more than double the $20.1 million received in the first half of fiscal 2024.

ESP’s Management Commentary

CEO David O’Neil highlighted Espey’s record-breaking backlog and order flow, underscoring management’s confidence in sustaining revenue growth. The company reported a new all-time high in order intake, with $54 million in new orders as of the earnings release date, surpassing the prior annual record of $52 million set in fiscal 2024. While gross margins were described as “respectable,” O’Neil noted that the prior-year quarter benefited from one-time sales to specific customers. Management is focusing on cost-saving initiatives and improving production efficiencies, which could support stronger profitability in future periods.

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Factors Influencing Performance

The significant year-over-year sales increase was a key driver of revenue growth. However, the modest increase in net income suggests cost pressures or mix-related factors that limited profit expansion. The company’s ability to convert backlog into revenues efficiently while maintaining margins will be a key area to watch going forward.

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