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ADTRAN Holdings, Inc. reports first quarter 2026 financial results

businesswire.com

ADTRAN Holdings, Inc. reports first quarter 2026 financial results HUNTSVILLE, Ala.--( BUSINESS WIRE)--ADTRAN Holdings, Inc. (NASDAQ: ADTN and FSE: QH9) (“ADTRAN Holdings” “ADTRAN” or the “Company”) today announced its unaudited financial results for the first quarter ended March 31, 2026.

ADTRAN Holdings Chairman and Chief Executive Officer Tom Stanton stated, “We delivered solid first quarter results, with revenue increasing 15.5% year-over-year, and GAAP and non-GAAP operating margin rising 380 and 300 basis points from a year ago, respectively. These results reflect the continued strength of our core markets and the operating leverage we have been building.”

Mr. Stanton added, “We believe that the demand drivers underpinning our business continue to build. In the US, broadband momentum continues with BEAD deployment funds now beginning to reach operators in a growing number of states. In Europe, high-risk vendor displacement continues to progress, reinforced by the European Commission's advancing legislation such as Cybersecurity Act 2.0. Also during the quarter, we introduced LiteWave800™, our first product purpose-built for intra-data center AI infrastructure, setting a new benchmark for power efficiency at 800G.”

Business outlook 1

For the second quarter of 2026, the Company expects revenue to be within a range of $283.0 million to $303.0 million. Non-GAAP operating margin is expected to be within a range of 5.0% to 9.0%.

1 Non-GAAP operating margin (which is calculated as non-GAAP operating income (loss) divided by revenue) is a non-GAAP financial measure. The Company has provided guidance for its second quarter 2026 non-GAAP operating margin. This measure excludes from the corresponding GAAP financial measure the effect of adjustments as described below. The Company has not provided a reconciliation of such non-GAAP guidance to guidance presented on a GAAP basis because it cannot predict and quantify without unreasonable effort all of the adjustments that may occur during the period due to the difficulty of predicting the timing and amounts of various items within a reasonable range. In particular, non-GAAP operating margin excludes certain items, such as acquisition related expenses, amortization and adjustments, stock-based compensation expense, deferred compensation adjustments, professional fees and other expenses, amortization of pension actuarial losses, the tax effect of these adjustments to net loss and purchases of property, plant and equipment, and developed technologies, that the Company is unable to quantitatively predict. Depending on the materiality of these items, they could have a significant impact on the Company's GAAP financial results.

Conference call

The Company will hold a conference call to discuss its first quarter 2026 results on Tuesday , May 5, 2026, at 7:30 a.m. Central Time (2:30 p.m. Central European Time). The Company will webcast this conference call at the events and presentations section of ADTRAN Holdings, Inc. Investor Relations website at https://events.q4inc.com/attendee/656998876 approximately 10 minutes before the start of the call, or you may dial 1-888-330-2391 (Toll-Free US) or 1-240-789-2702, and use Conference ID 8936454.

An online replay of the Company’s conference call, as well as the transcript of the call, will be available on the Investor Relations site https://investors.adtran.com/shortly following the call and will remain available for at least 12 months. For more information, visit investors.adtran.com or email investor.relations@adtran.com.

Upcoming conference schedule

May 20, 2026: B. Riley Institutional Investor Conference - Marina Del Rey, CA

About Adtran

ADTRAN Holdings, Inc. (NASDAQ: ADTN and FSE: QH9) is the parent company of Adtran, Inc., a leading global provider of open, disaggregated networking and communications solutions that enable voice, data, video and internet communications across any network infrastructure. From the cloud edge to the subscriber edge, Adtran empowers communications service providers around the world to manage and scale services that connect people, places and things. Adtran solutions are used by service providers, private enterprises, government organizations and millions of individual users worldwide. ADTRAN Holdings, Inc. is also the majority shareholder of Adtran Networks SE, formerly ADVA Optical Networking SE (“Adtran Networks”). Find more at Adtran.com, LinkedIn and X.

Cautionary note regarding forward-looking statements

Statements contained in this press release and the accompanying earnings call which are not historical facts, such as those relating to market trends, future demand driver growth (including with respect to future fiber expansion, service provider fiber networking demand, future high-risk vendor displacement, data center expansion, and future customer opportunities), the impact of AI on customer network operations, future AI uses, and ADTRAN Holdings’ strategy, outlook and financial guidance, are forward-looking statements within the meaning of the Private Securities Litigation Reform Act of 1995. Forward-looking statements can also generally be identified by the use of words such as “believe,” “expect,” “intend,” “estimate,” “anticipate,” “will,” “may,” “could,” “look forward,” and similar expressions. In addition, ADTRAN Holdings, through its senior management, may from time to time make forward-looking public statements concerning the matters described herein. All such projections and other forward-looking information speak only as of the date hereof, and ADTRAN Holdings undertakes no duty to publicly update or revise such forward-looking information, whether as a result of new information, future events, or otherwise, except to the extent as may be required by law. All such forward-looking statements are estimates and reflect management’s best judgment based upon current information. Actual events or results may differ materially from those anticipated in these forward-looking statements as a result of a variety of factors. While it is impossible to identify all such factors, factors which have caused and may in the future cause actual events or results to differ materially from those estimated by ADTRAN Holdings include, but are not limited to: (i) risks and uncertainties relating to our ability to remain in compliance with the covenants set forth in and satisfy the payment obligations under our credit agreement and convertible notes, to satisfy our payment obligations to Adtran Networks’ minority shareholders under the Domination and Profit and Loss Transfer Agreement between us and Adtran Networks (the “DPLTA”), and to make payments to Adtran Networks in order to absorb its annual net loss pursuant to the DPLTA; (ii) the risk of fluctuations in revenue due to lengthy sales and approval processes required by major and other service providers for new products, as well as shifting customer spending patterns; (iii) risks and uncertainties related to our inventory practices and ability to match customer demand; (iv) risks and uncertainties relating to our level of indebtedness and our ability to generate cash; (v) risks and uncertainties relating to ongoing material weaknesses in our internal control over financial reporting; (vi) risks posed by changes in general economic conditions and monetary, fiscal and trade policies, including tariffs; (vii) risks and uncertainties relating to our international operations, including potential exposure to ongoing military conflicts (including the conflicts in Iran, Ukraine, and Israel and the surrounding areas); (viii) risks posed by potential breaches of information systems and cyber-attacks (ix) the risk that we may not be able to effectively compete, including through product improvements and development; and (x) the other risks set forth in our public filings made with the Securities and Exchange Commission (the “SEC”), including our most recent Annual Report on Form 10-K for the year ended December 31, 2025 and our Form 10-Q for the quarterly period ended March 31, 2026 to be filed with the SEC.

Explanation of use of non-GAAP financial measures

Set forth in the tables below under the heading “Supplemental Information” are reconciliations of cost of revenue, gross profit, gross margin, operating expenses, operating income (loss), operating margin, other expense, net income (loss) inclusive of the non-controlling interest, net loss attributable to the Company, and loss per share - basic and diluted, attributable to the Company, and net cash provided by operating activities, in each case as reported based on generally accepted accounting principles in the United States (“GAAP”), to non-GAAP cost of revenue, non-GAAP gross profit, non-GAAP gross margin, non-GAAP operating expenses, non-GAAP operating income, non-GAAP operating margin, non-GAAP other expense, non-GAAP net income inclusive of the non-controlling interest, non-GAAP net income attributable to the Company, non-GAAP net earnings per share - basic and diluted, attributable to the Company, and free cash flow, respectively. Such non-GAAP measures exclude acquisition-related expenses, amortizations and adjustments (consisting of intangible amortization of backlog, developed technology, customer relationships, and trade names acquired in connection with business combinations), stock-based compensation expense, deferred compensation adjustments, professional fees and other expenses, amortization of pension actuarial losses, the tax effect of these adjustments to net loss and purchases of property, plant and equipment, and developed technologies. These measures are used by management in our ongoing planning and annual budgeting processes. Additionally, we believe the presentation of these non-GAAP measures, when combined with the presentation of the most directly comparable GAAP financial measure, is beneficial to the overall understanding of ongoing operating performance of the Company. These non-GAAP financial measures are not prepared in accordance with, or an alternative for, GAAP and therefore should not be considered in isolation or as a substitution for analysis of our results as reported under GAAP. Furthermore, our calculation of non-GAAP measures may not be comparable to similar measures calculated by other companies.

Published by

ADTRAN Holdings, Inc.

www.adtran.com

Condensed Consolidated Balance Sheets

(Unaudited)

(In thousands)

March 31,

December 31,

2026

2025

Assets

Current Assets

Cash and cash equivalents

$

88,270

$

95,696

Accounts receivable, net

215,473

210,687

Other receivables

10,292

7,046

Inventory, net

209,003

215,736

Income tax receivable

2,971

3,667

Prepaid expenses and other current assets

62,492

55,317

Short-term investments - deferred compensation

33,813

35,174

Assets held for sale

11,901

11,901

Total Current Assets

634,215

635,224

Property, plant and equipment, net

123,849

124,384

Goodwill

59,003

59,983

Intangible assets, net

281,280

294,047

Deferred tax assets

16,223

16,481

Other non-current assets

69,560

73,352

Long-term investments

937

1,022

Total Assets

$

1,185,067

$

1,204,493

Liabilities, Redeemable Non-Controlling Interest and Equity

Current Liabilities

Accounts payable

$

170,605

$

167,337

Unearned revenue

90,752

87,541

Accrued expenses and other liabilities

31,736

33,690

Accrued wages and benefits

23,449

32,203

Deferred compensation liability

37,051

37,447

Income tax payable

5,613

3,642

Total Current Liabilities

359,206

361,860

Non-current revolving credit agreement

25,000

25,000

Non-current convertible senior notes, net of debt issuance costs

193,425

193,038

Deferred tax liabilities

26,776

27,453

Non-current unearned revenue

26,227

27,143

Non-current pension liability

6,305

6,277

Non-current lease obligations

24,940

27,000

Other non-current liabilities

16,646

17,564

Total Liabilities

678,525

685,335

Redeemable Non-Controlling Interest

369,017

373,328

Equity

Common stock

808

802

Additional paid-in capital

803,031

801,269

Accumulated other comprehensive income

70,046

78,877

Retained deficit

(731,345

)

(730,010

)

Treasury stock

(5,015

)

(5,108

)

Total Equity

137,525

145,830

Total Liabilities, Redeemable Non-Controlling Interest and Equity

$

1,185,067

$

1,204,493

Condensed Consolidated Statements of Loss

(Unaudited)

(In thousands, except per share amounts)

Three Months Ended

March 31,

2026

2025

Revenue

Network Solutions

$

237,941

$

202,217

Services & Support

48,145

45,527

Total Revenue

286,086

247,744

Cost of Revenue

Network Solutions

154,648

134,241

Services & Support

18,450

18,327

Total Cost of Revenue

173,098

152,568

Gross Profit

112,988

95,176

Selling, general and administrative expenses

55,836

50,285

Research and development expenses

50,777

48,859

Operating Income (Loss)

6,375

(3,968

)

Interest and dividend income

300

126

Interest expense

(4,241

)

(4,761

)

Net investment loss

(850

)

(1,686

)

Other income, net

1,263

944

Income (Loss) Before Income Taxes

2,847

(9,345

)

Income tax (expense) benefit

(1,917

)

397

Net Income (Loss)

$

930

$

(8,948

)

Less: Net Income attributable to non-controlling interest (1)

2,251

2,319

Net Loss attributable to ADTRAN Holdings, Inc.

$

(1,321

)

$

(11,267

)

Weighted average shares outstanding – basic

80,321

79,534

Weighted average shares outstanding – diluted

80,321

79,534

Loss per common share attributable to ADTRAN Holdings, Inc. – basic (2)

$

(0.01

)

$

(0.14

)

Loss per common share attributable to ADTRAN Holdings, Inc. – diluted (2)

$

(0.01

)

$

(0.14

)

(1) For the three months ended March 31, 2026 and 2025 we accrued $2.2 million and $2.4 million, respectively, of net income attributable to non-controlling interest, representing the recurring cash compensation earned by non-controlling interest shareholders post-DPLTA.

(2) Loss per common share attributable to ADTRAN Holdings, Inc. - basic and diluted - reflects a $0.3 million and a $(3) thousand effect of redemption of RNCI for the three months ended March 31, 2026 and 2025.

Condensed Consolidated Statements of Cash Flows

(Unaudited)

(In thousands)

Three Months Ended

March 31,

2026

2025

Cash flows from operating activities:

Net income (loss)

$

930

$

(8,948

)

Adjustments to reconcile net income (loss) to net cash provided by operating activities:

Depreciation and amortization

24,916

21,596

Amortization of debt issuance cost

374

320

Amortization of convertible notes issuance costs

386

Loss on investments, net

822

1,631

Net loss on disposal of property, plant and equipment

60

13

Stock-based compensation expense

1,819

3,210

Deferred income taxes

(244

)

(157

)

Inventory reserves

143

3,339

Changes in operating assets and liabilities:

Accounts receivable, net

(6,192

)

16,011

Other receivables

(3,312

)

(1,141

)

Income taxes receivable

896

(690

)

Inventory

4,671

10,345

Prepaid expenses, other current assets and other assets

(5,558

)

1,504

Accounts payable

366

(4,222

)

Accrued expenses and other liabilities

(9,197

)

352

Income taxes payable

1,790

18

Net cash provided by operating activities

12,670

43,181

Cash flows from investing activities:

Purchases of property, plant and equipment

(7,505

)

(7,399

)

Purchases of intangibles - developed technology

(8,435

)

(11,296

)

Proceeds from sales and maturities of available-for-sale investments

736

660

Purchases of available-for-sale investments

(75

)

(170

)

Payments for beneficial interests in securitized accounts receivable

(574

)

(133

)

Net cash used in investing activities

(15,853

)

(18,338

)

Cash flows from financing activities:

Tax withholdings related to stock-based compensation settlements

(1,645

)

(420

)

Proceeds from stock option exercises

1,369

756

Payments on financing agreement

(1,400

)

Redemption of redeemable non-controlling interest

(8

)

(12

)

Net cash (used in) provided by financing activities

(1,684

)

324

Net (decrease) increase in cash and cash equivalents

(4,867

)

25,167

Effect of exchange rate changes

(2,559

)

133

Cash and cash equivalents, beginning of period

95,696

76,021

Cash and cash equivalents, end of period

$

88,270

$

101,321

Supplemental disclosure of cash financing activities:

Cash paid for interest expense

$

4,451

$

4,129

Cash (refund) paid for income taxes, net

$

(814

)

$

2,367

Cash used in operating activities related to operating leases

$

2,425

$

2,696

Supplemental disclosure of non-cash investing and financing activities:

Redemption of redeemable non-controlling interest

$

301

$

(3

)

Right-of-use assets obtained in exchange for lease obligations

$

183

$

1,893

Purchases of property, plant and equipment included in accounts payable

$

1,296

$

1,162

Supplemental Information

Reconciliation of Cost of Revenue Gross Profit and Gross Margin to

Non-GAAP Cost of Revenue, Non-GAAP Gross Profit and Non-GAAP Gross Margin

(Unaudited)

(In thousands)

Three Months Ended

March 31,

December 31,

March 31,

2026

2025

2025

Total Revenue

$

286,086

$

291,560

$

247,744

Cost of Revenue

$

173,098

$

177,831

$

152,568

Acquisition-related expenses, amortizations and adjustments (1)

(10,021

)

(9,964

)

(9,831

)

Stock-based compensation expense

(140

)

(232

)

(267

)

Non-GAAP Cost of Revenue

$

162,937

$

167,635

$

142,470

Gross Profit

$

112,988

$

113,729

$

95,176

Non-GAAP Gross Profit

$

123,149

$

123,925

$

105,274

Gross Margin

39.5

%

39.0

%

38.4

%

Non-GAAP Gross Margin

43.0

%

42.5

%

42.5

%

(1) Includes intangible amortization of backlog, developed technology, customer relationships, and trade names acquired in connection with business combinations. We incur charges relating to the amortization of intangible assets and exclude these charges for purposes of calculating our non-GAAP measures. Such charges are significantly impacted by the timing and magnitude of our acquisitions. We exclude these charges for the purpose of calculating our non-GAAP measures, primarily because they are noncash expenses and our internal benchmarking analyses evidence that many industry participants and peers present non-GAAP financial measures excluding intangible asset amortization. Although this does not directly affect our cash position, the loss in value of intangible assets over time can have a material impact on the equivalent GAAP earnings measure.

Supplemental Information

Reconciliation of Operating Expenses to Non-GAAP Operating Expenses

(Unaudited)

(In thousands)

Three Months Ended

March 31,

December 31,

March 31,

2026

2025

2025

Operating Expenses

$

106,613

$

109,251

$

99,144

Acquisition-related expenses, amortizations and adjustments (1)

(1,641

)

(2)

(1,805

)

(6)

(2,249

)

(9)

Stock-based compensation expense

(1,679

)

(3)

(1,092

)

(7)

(2,943

)

(10)

Deferred compensation adjustments (4)

11

781

1,547

Professional fees and other expenses

(30

)

(5)

(1,988

)

(8)

Non-GAAP Operating Expenses

$

103,274

$

105,147

$

95,499

(1) We incur charges relating to the amortization of intangible assets and exclude these charges for purposes of calculating our non-GAAP measures. Such charges are significantly impacted by the timing and magnitude of our acquisitions. We exclude these charges for the purpose of calculating our non-GAAP measures, primarily because they are noncash expenses and our internal benchmarking analyses evidence that many industry participants and peers present non-GAAP financial measures excluding intangible asset amortization. Although this does not directly affect our cash position, the loss in value of intangible assets over time can have a material impact on the equivalent GAAP earnings measure.

(2) Includes intangible amortization of developed technology, customer relationships, and trade names acquired in connection with business combinations, of which $1.4 million is included in selling, general and administrative expenses and $0.2 million is included in research and development expenses on the condensed consolidated statements of loss.

(3) $1.2 million is included in selling, general and administrative expenses and $0.5 million is included in research and development expenses on the condensed consolidated statements of loss.

(4) Includes non-cash change in fair value of equity investments held in the ADTRAN Holdings, Inc. Deferred Compensation Program for Employees, all of which is included in selling, general and administrative expenses on the condensed consolidated statement of loss.

(5) Included in selling, general and administrative expenses on the condensed consolidated statements of loss. Includes one-time professional fees and business expenses.

(6) Includes intangible amortization of developed technology, customer relationships, and trade names acquired in connection with business combinations, of which $1.4 million is included in selling, general and administrative expenses and $0.4 million is included in research and development expenses on the condensed consolidated statements of loss.

(7) $0.4 million is included in selling, general and administrative expenses and $0.7 million is included in research and development expenses on the condensed consolidated statements of loss.

(8) $2.0 million is included in selling, general and administrative expenses on the condensed consolidated statements of loss. Includes professional fees related to an internal investigation and a related SEC inquiry, a provision in connection with a potential 401(k) plan corrective action, and fees relating to other one-time professional fees and business expenses.

(9) Includes $2.2 million of intangible amortization of developed technology, customer relationships, and trade names acquired in connection with business combinations.

(10) $2.0 million is included in selling, general and administrative expenses and $0.9 million is included in research and development expenses on the condensed consolidated statements of loss.

Supplemental Information

Reconciliation of Operating Income (Loss) and Operating Margin to Non-GAAP Operating Income

and Non-GAAP Operating Margin

(Unaudited)

(In thousands)

Three Months Ended

March 31,

December 31,

March 31,

2026

2025

2025

Total Revenue

$

286,086

$

291,560

$

247,744

Operating Income (Loss)

$

6,375

$

4,478

$

(3,968

)

Acquisition related expenses, amortizations and adjustments (1)

11,662

11,769

12,080

Stock-based compensation expense

1,819

1,324

3,210

Deferred compensation adjustments (2)

(11

)

(781

)

(1,547

)

Professional fees and other expenses (3)

30

1,988

Non-GAAP Operating Income

$

19,875

$

18,778

$

9,775

Operating Margin

2.2

%

1.5

%

-1.6

%

Non-GAAP Operating Margin

6.9

%

6.4

%

3.9

%

(1) Includes intangible amortization of backlog, developed technology, customer relationships, and trade names acquired in connection with business combinations. We incur charges relating to the amortization of intangible assets and exclude these charges for purposes of calculating our non-GAAP measures. Such charges are significantly impacted by the timing and magnitude of our acquisitions. We exclude these charges for the purpose of calculating our non-GAAP measures, primarily because they are noncash expenses and our internal benchmarking analyses evidence that many industry participants and peers present non-GAAP financial measures excluding intangible asset amortization. Although this does not directly affect our cash position, the loss in value of intangible assets over time can have a material impact on the equivalent GAAP earnings measure.

(2) Includes non-cash change in fair value of equity investments held in the ADTRAN Holdings, Inc. Deferred Compensation Program for certain employees, all of which is included in selling, general and administrative expenses on the condensed consolidated statement of loss.

(3) Includes professional fees related to an internal investigation and a related SEC inquiry, a provision in connection with a potential 401(k) plan corrective action, employee exit costs and fees relating to other one-time professional fees and business expenses.

Supplemental Information

Reconciliation of Other Expense to Non-GAAP Other Expense

(Unaudited)

(In thousands)

Three Months Ended

March 31,

December 31,

March 31,

2026

2025

2025

Interest and dividend income

$

300

$

1,703

$

126

Interest expense

(4,241

)

(4,520

)

(4,761

)

Net investment loss

(850

)

(574

)

(1,686

)

Other income, net

1,263

805

944

Total Other Expense

$

(3,528

)

$

(2,586

)

$

(5,377

)

Deferred compensation adjustments (1)

1,012

601

1,649

Pension expense (2)

(20

)

12

11

Non-GAAP Other Expense

$

(2,536

)

$

(1,973

)

$

(3,717

)

(1) Includes non-cash change in fair value of equity investments held in the ADTRAN Holdings, Inc. Deferred Compensation Program for Employees.

(2) Includes amortization of actuarial losses related to the Company's pension plan for employees in certain foreign countries

Supplemental Information

Reconciliation of Net Income (Loss) inclusive of Non-Controlling Interest to

Non-GAAP Net Income inclusive of Non-Controlling Interest

(Unaudited)

and

Reconciliation of Net Loss attributable to ADTRAN Holdings, Inc. and

Loss per Common Share attributable to ADTRAN Holdings, Inc. – Basic and Diluted to

Non-GAAP Net Income attributable to ADTRAN Holdings, Inc. and

Non-GAAP Earnings per Common Share attributable to ADTRAN Holdings, Inc. – Basic and Diluted

(Unaudited)

(In thousands, except per share amounts)

Three Months Ended

March 31,

December 31,

March 31,

2026

2025

2025

Net Loss attributable to ADTRAN Holdings, Inc. common stockholders

$

(1,020

)

$

(1,521

)

$

(11,270

)

Effect of redemption of RNCI (1)

(301

)

(2,075

)

3

Net Loss attributable to ADTRAN Holdings, Inc.

$

(1,321

)

$

(3,596

)

$

(11,267

)

Net Income attributable to non-controlling interest (2)

2,251

2,316

2,319

Net Income (Loss) inclusive of non-controlling interest

$

930

$

(1,280

)

$

(8,948

)

Acquisition related expenses, amortizations and adjustments (3)

11,662

11,769

12,080

Stock-based compensation expense

1,819

1,324

3,210

Deferred compensation adjustments (4)

1,001

(180

)

102

Pension adjustments (5)

(20

)

12

11

Professional fees and other expenses (6)

30

1,988

Tax effect of adjustments to net loss

(2,509

)

(628

)

(1,980

)

Non-GAAP Net Income inclusive of non-controlling interest

$

12,913

$

13,005

$

4,475

Net Income attributable to non-controlling interest (2)

2,251

2,316

2,319

Non-GAAP Net Income attributable to ADTRAN Holdings, Inc.

$

10,662

$

10,689

$

2,156

Effect of redemption of RNCI (1)

301

2,075

(3

)

Non-GAAP Net Income attributable to ADTRAN Holdings, Inc. common stockholders

$

10,963

$

12,764

$

2,153

Weighted average shares outstanding – basic

80,321

79,877

79,534

Weighted average shares outstanding – diluted

80,321

79,877

79,534

Loss per common share attributable to ADTRAN Holdings, Inc. – basic

$

(0.01

)

$

(0.02

)

$

(0.14

)

Loss per common share attributable to ADTRAN Holdings, Inc. – diluted

$

(0.01

)

$

(0.02

)

$

(0.14

)

Non-GAAP Earnings per common share attributable to ADTRAN – basic

$

0.14

$

0.16

$

0.03

Non-GAAP Earnings per common share attributable to ADTRAN – diluted

$

0.14

$

0.16

$

0.03

(1) Loss per common share attributable to ADTRAN Holdings, Inc. - basic and diluted - reflects a $0.3 million and a $(3) thousand effect of redemption of RNCI for the three months ended March 31, 2026 and 2025.

(2) Represents the non-controlling interest portion of the Company's ownership of Adtran Networks pre-DPLTA and the annual recurring compensation earned by redeemable non-controlling interests and accrued by the Company post-DPLTA.

(3) We incur charges relating to the amortization of intangible assets and exclude these charges for purposes of calculating our non-GAAP measures. Such charges are significantly impacted by the timing and magnitude of our acquisitions. We exclude these charges for the purpose of calculating our non-GAAP measures, primarily because they are noncash expenses and our internal benchmarking analyses evidence that many industry participants and peers present non-GAAP financial measures excluding intangible asset amortization. Although this does not directly affect our cash position, the loss in value of intangible assets over time can have a material impact on the equivalent GAAP earnings measure.

(4) Includes non-cash change in fair value of equity investments held in deferred compensation plans offered to certain employees.

(5) Includes amortization of actuarial losses related to the Company's pension plan for employees in certain foreign countries.

(6) Includes professional fees related to an internal investigation and a related SEC inquiry, a provision in connection with a potential 401(k) plan corrective action and fees relating to other one-time professional fees and business expenses.

Supplemental Information

Reconciliation of Net Cash Provided By Operating Activities to Free Cash Flow

(Unaudited)

(In thousands)

Three Months Ended

March 31,

December 31,

March 31,

2026

2025

2025

Net cash provided by operating activities

$

12,670

$

42,238

$

43,181

Purchases of property, plant and equipment and developed technologies (1)

(15,940

)

(19,708

)

(18,695

)

Free cash flow (Non-GAAP)

$

(3,270

)

$

22,530

$

24,486

(1) Purchases related to capital expenditures and developed technologies.