Form 8-K

8-K — ARCBEST CORP /DE/

Accession: 0001104659-26-049648

Filed: 2026-04-28

Period: 2026-04-28

CIK: 0000894405

SIC: 4213 (TRUCKING (NO LOCAL))

Item: Results of Operations and Financial Condition

Item: Financial Statements and Exhibits

Documents

8-K — arcb-20260428x8k.htm (Primary)

EX-99.1 (arcb-20260428xex99d1.htm)

EX-99.2 (arcb-20260428xex99d2.htm)

EX-99.3 (arcb-20260428xex99d3.htm)

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8-K

8-K (Primary)

Filename: arcb-20260428x8k.htm · Sequence: 1

ARCBEST CORPORATION_April 28, 2026

0000894405false00008944052026-04-282026-04-28

June 30

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 8-K

CURRENT REPORT

Pursuant to Section 13 or 15(d) of The Securities Exchange Act of 1934

Date of Report (Date of earliest event reported): April 28, 2026 (April 28, 2026)

ARCBEST CORPORATION

(Exact name of registrant as specified in its charter)

Delaware

0-19969

71-0673405

(State or other jurisdiction of incorporation)

(Commission

File Number)

(IRS Employer

Identification No.)

8401 McClure Drive

Fort Smith, Arkansas

(Address of principal executive offices)

72916

(Zip Code)

Registrant’s telephone number, including area code: (479) 785-6000

Not Applicable

(Former name or former address, if changed since last report)

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions.

☐

Written communication pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

☐

Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

☐

Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

☐

Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

Securities registered pursuant to Section 12(b) of the Securities Exchange Act of 1934:

Title of each class

Trading Symbol(s)

Name of each exchange on which registered

Common Stock $0.01 Par Value

ARCB

Nasdaq

Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (§230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§240.12b-2 of this chapter).

Emerging growth company☐

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act.☐

ITEM 2.02 – RESULTS OF OPERATIONS AND FINANCIAL CONDITION

On April 28, 2026, ArcBest® (Nasdaq: ARCB) (the “Company”) issued a press release announcing its unaudited first quarter 2026 results. A copy of the press release is furnished as Exhibit 99.1 to this Current Report on Form 8-K and incorporated herein by reference. Additional supplemental information and presentation slides to be used in connection with the scheduled conference call to discuss the first quarter results are furnished as Exhibit 99.2 and Exhibit 99.3 to this Current Report on Form 8-K and incorporated herein by reference.

The Company reports its financial results in accordance with U.S. generally accepted accounting principles (“GAAP”). However, management believes that certain non-GAAP financial measures and ratios utilized internally to assess core performance offer analysts, investors, and others insights into performance trends by excluding items from operating results that management believes do not reflect ArcBest’s core operating performance.

The press release in Exhibit 99.1, the supplemental information in Exhibit 99.2, and the presentation slides in Exhibit 99.3 include certain non-GAAP information. Certain information discussed in the scheduled conference call could also be considered non-GAAP measures. Reconciliations of non-GAAP measures to the most directly comparable financial measures calculated and presented in accordance with GAAP are included in Exhibit 99.1 herein, including reconciliations of GAAP earnings and earnings per share to non-GAAP financial measures, reconciliations of GAAP to non-GAAP effective tax rates, and calculations of adjusted earnings before interest, taxes, depreciation and amortization (“Adjusted EBITDA”). Reconciliations of non-GAAP measures included in the presentation slides to the most directly comparable GAAP financial measures are also included within Exhibit 99.3 herein.

Management believes EBITDA and Adjusted EBITDA to be relevant and useful information as EBITDA is a standard measure commonly reported and widely used by analysts, investors and others to measure financial performance and ability to service debt obligations. Additionally, Adjusted EBITDA is used for business planning and as a key performance measure, particularly because it excludes certain significant expenses resulting from strategic decisions or other factors rather than core daily operations. ArcBest’s calculation of EBITDA and Adjusted EBITDA may not be comparable to similarly titled measures of other companies as other companies may calculate EBITDA and Adjusted EBITDA differently. Non-GAAP financial measures should be viewed in addition to, and not as an alternative for or a better measurement than operating income (loss) or net income (loss), as determined under GAAP, which are the most directly comparable GAAP measures for the periods presented.

ITEM 9.01 – FINANCIAL STATEMENTS AND EXHIBITS

Exhibit No.

Description of Exhibit

99.1

Press release of ArcBest dated April 28, 2026

99.2

Supplemental information dated April 28, 2026

99.3

Earnings conference call presentation dated April 28, 2026

104

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SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

ARCBEST CORPORATION

(Registrant)

Date:

April 28, 2026

/s/ J. Brent Hagy

J. Brent Hagy

Chief Legal Officer

and Corporate Secretary

EX-99.1

Filename: arcb-20260428xex99d1.htm · Sequence: 2

Exhibit 99.1

Investor Relations Contact: Amy Mendenhall

Media Contact: Autumnn Mahar

Phone: 479-785-6200

Phone: 479-494-8221

Email: invrel@arcb.com

Email: amahar@arcb.com

ArcBest Announces First Quarter 2026 Results

● Delivered growth in Asset-Based shipments and tonnage and improved Asset-Light profitability

● Returned more than $10 million to shareholders through a balanced capital allocation approach

FORT SMITH, Arkansas, April 28, 2026 — ArcBest® (Nasdaq: ARCB), a leader in supply chain logistics, announced financial results for the first quarter ended March 31, 2026.

First quarter 2026 revenue totaled $998.8 million, compared to $967.1 million in the prior-year period. Net loss was $1.0 million, or a loss of $0.05 per diluted share, versus net income of $3.1 million, or $0.13 per diluted share, in the first quarter of 2025. On a non-GAAP basis, net income was $7.2 million, or $0.32 per diluted share, compared to $11.9 million, or $0.51 per diluted share, in the prior year.

“We began 2026 with growth in Asset-Based shipments and tonnage and continued improvement in Asset-Light profitability,” said Seth Runser, ArcBest President and CEO. “Our teams continue to deliver a premium experience for our customers despite a dynamic and uncertain environment, and their alignment around our strategy and priorities gives us confidence in our ability to execute and deliver on our long-term targets.”

Results of Operations Comparisons

Asset-Based

First Quarter 2026 Versus First Quarter 2025

● Revenue of $655.0 million compared to $646.3 million, a per-day increase of 2.2 percent

● Tonnage per day increase of 6.5 percent

● Shipments per day increase of 1.8 percent

● Billed revenue per shipment increase of 0.6 percent

● Billed revenue per hundredweight decrease of 3.9 percent

● Weight per shipment increase of 4.6 percent

● Operating income of $17.5 million and an operating ratio of 97.3 percent, compared to $26.4 million and 95.9 percent

Tonnage growth was driven by higher shipment volumes and an increase in weight per shipment, reflecting changes in freight profile. Revenue per shipment benefited from the higher weight per shipment, partially offset by lower revenue per hundredweight as the freight profile shifted toward heavier shipments.

Customer contract renewals and deferred pricing agreements averaged a 6.3 percent increase during the first quarter, and LTL industry pricing remains rational.

Operating expenses increased due to additional labor supporting shipment growth, annual union wage adjustments, increased fuel prices, and higher equipment depreciation.

On a sequential basis, first quarter daily revenue was down 1.5 percent compared to the fourth quarter of 2025. Tonnage per day increased 1.0 percent, driven by a 2.6 percent increase in weight per shipment, partially offset by a 1.6 percent decline in daily shipments. Billed revenue per shipment increased 1.7 percent due to the heavier freight profile and increased fuel surcharge revenue, offset in part by a modest decline in revenue per hundredweight reflecting the changes in freight profile. The operating ratio increased by 110 basis points, an improvement relative to typical seasonality due in part to a softer-than-normal fourth quarter.

Asset-Light

First Quarter 2026 Versus First Quarter 2025

● Revenue of $377.7 million compared to $356.0 million, a per-day increase of 7.0 percent

● Shipments per day increase of 9.8 percent

● Revenue per shipment decrease of 2.6 percent

● Purchased transportation expense was 86.2 percent of revenue compared to 85.6 percent

● Operating income of $0.2 million compared to operating loss of $4.4 million

● On a non-GAAP basis, operating income of $2.8 million compared to operating loss of $1.2 million

● Adjusted earnings before interest, taxes, depreciation and amortization (“Adjusted EBITDA”), as defined in the attached non-GAAP reconciliation tables, of $4.2 million compared to $0.2 million

Revenue increased primarily due to shipment growth led by Managed, which more than offset a strategic reduction in less profitable truckload volumes. Revenue per shipment decreased, as higher rates related to tightening capacity and increased fuel costs were more than offset by the higher mix of Managed business, which typically carries smaller shipment sizes and lower revenue per shipment. Revenue growth combined with productivity improvements drove the operating income in the quarter, compared to a loss in the prior year.

Compared sequentially to the fourth quarter of 2025, first quarter daily revenue increased 4.3 percent reflecting a 7.4 percent increase in shipments per day, partially offset by a 2.9 percent decline in revenue per shipment. Revenue growth and productivity improvements resulted in non-GAAP operating income, compared to break even in the previous quarter.

Conference Call

ArcBest will host a conference call with company executives to discuss its quarterly results today, Tuesday, April 28, 2026, at 9:30 a.m. ET (8:30 a.m. CT). Interested parties may listen by dialing (800) 715-9871 and entering conference ID 6423434, or by accessing the webcast on ArcBest’s website at arcb.com. Presentation slides to accompany the call are included in Exhibit 99.3 of the Form 8-K filed on April 28, 2026, will be available for download on the company’s website prior to the start of the call, and will be included in the webcast. A replay of the call will be available through May 12, 2026, by dialing (800) 770-2030 and entering conference ID 6423434. The webcast replay will also be accessible on ArcBest’s website.

About ArcBest

ArcBest® (Nasdaq: ARCB) is a multibillion-dollar integrated logistics company that helps keep the global supply chain moving. Founded in 1923 and now with 14,000 employees across 250 campuses and service centers, the company is a logistics powerhouse, using its technology, expertise and scale to connect shippers with the solutions they need — from ground, air and ocean transportation to fully managed supply chains. ArcBest has a long history of innovation that is enriched by deep customer relationships. With a commitment to helping customers navigate supply chain challenges now and in the future, the company is developing ground-breaking technology like Vaux™, one of the TIME Best Inventions of 2023. For more information, visit arcb.com.

The following is a “safe harbor” statement under the Private Securities Litigation Reform Act of 1995: Certain statements and information in this press release may constitute “forward-looking statements” within the meaning of the Private Securities Litigation Reform Act of 1995, including, among others, statements regarding (i) our expectations about our intrinsic value or our prospects for growth and value creation and (ii) our financial outlook, position, strategies, goals, and expectations. Terms such as “anticipate,” “believe,” “could,” “designed,” “estimate,” “expect,” “forecast,” “foresee,” “intend,” “likely,” “may,” “plan,” “predict,” “project,” “scheduled,” “seek,” “should,” “would,” and similar expressions and the negatives of such terms are intended to identify forward-looking statements. These statements are based on management’s beliefs, assumptions, and expectations based on currently available information, are not guarantees of future performance, and involve certain risks and uncertainties (some of which are beyond our control). Although we believe that the expectations reflected in these forward-looking statements are reasonable as and when made, we cannot provide assurance that our expectations will prove to be correct and caution the reader not to place undue reliance on our forward-looking statements. Actual outcomes and results could materially differ from what is expressed, implied, or forecasted in these statements due to a number of factors, including, but not limited to: data breaches, cybersecurity incidents, and/or interruptions or failures of our information systems that we depend on, including software programs and applications provided by third parties; untimely or ineffective development and implementation of, or failure to realize the potential benefits associated with, new or enhanced technology or processes; the loss or reduction of business from multiple large customers or an overall reduction in our customer base; the timing and performance of growth initiatives and the ability to manage our cost structure; the cost, integration, and performance of future acquisitions and the inability to realize the anticipated benefits of the acquisition; unsolicited takeover proposals, proxy contests, and other proposals or actions by activist investors; maintaining our corporate reputation and intellectual property rights; failure to achieve market acceptance or generate adequate returns through our VauxTM technologies; establishing and maintaining adequate internal controls over financial reporting; disruptions in domestic or global manufacturing activity, supply chains, and related changes in spending, resulting in material reductions in freight volumes; competitive initiatives and pricing pressures; increased prices for and decreased availability of equipment, including new revenue equipment, and higher costs of equipment-related operating expenses such as maintenance, fuel, and related taxes; availability of fuel, the effect of volatility in fuel prices and the associated changes in fuel surcharges on securing increases in base freight rates, and the inability to collect fuel surcharges; relationships with employees, including unions, and our ability to attract, retain, and upskill employees; unfavorable terms of, or the inability to reach agreement on, future collective bargaining agreements or a workforce stoppage by our employees covered under ABF Freight’s collective bargaining agreement; union employee wages and benefits, including changes in required contributions to multiemployer plans; availability and cost of reliable third-party services; our ability to secure independent owner-operators and/or operational or regulatory issues related to our use of their services; litigation or claims asserted against us; the effects, costs and potential liabilities related to changes in and compliance with, or violation of, existing or future governmental laws and regulations, including, but not limited to, environmental laws and regulations, such as emissions-control regulations and fuel efficiency regulations; default on covenants of financing arrangements and the availability and terms of future financing arrangements; our ability to generate sufficient cash from operations to support significant ongoing capital expenditure requirements and other business initiatives; self-insurance claims, insurance premium costs, and loss of our ability to self-insure; potential impairment of long-lived assets and goodwill and intangible assets; external events which may adversely affect us or the third parties who provide services for us, for which our business continuity plans may not adequately prepare us, including, but not limited to, the occurrence of natural disasters, public health crises, geopolitical conflicts, acts of terrorism or war, cybersecurity incidents, or trade restrictions; general economic conditions and related shifts in market demand that impact the performance and needs of industries we serve and/or limit our customers’ access to adequate financial resources; seasonal fluctuations, adverse weather conditions, natural disasters, and climate change; and other financial, operational, and legal risks and uncertainties detailed from time to time in ArcBest Corporation’s public filings with the Securities and Exchange Commission (“SEC”).

For additional information regarding known material factors that could cause our actual results to differ from those expressed in these forward-looking statements, please see our filings with the SEC, including our Annual Report on Form 10-K, Quarterly Reports on Form 10-Q, and Current Reports on Form 8-K.

Readers are cautioned not to place undue reliance on forward-looking statements, which speak only as of the date hereof. We undertake no obligation to publicly update or revise any forward-looking statements after the date they are made, whether as a result of new information, future events, or otherwise.

Financial Data and Operating Statistics

The following tables show financial data and operating statistics on ArcBest® and its reportable segments.

ARCBEST CORPORATION

CONSOLIDATED STATEMENTS OF OPERATIONS

Three Months Ended

March 31

2026

2025

(Unaudited)

($ thousands, except share and per share data)

REVENUES

998,786

967,077

OPERATING EXPENSES

995,356

960,447

OPERATING INCOME

3,430

6,630

OTHER INCOME (COSTS)

Interest and dividend income

676

1,150

Interest and other related financing costs

(4,288)

(2,755)

Other, net

(1,152)

(851)

(4,764)

(2,456)

INCOME (LOSS) BEFORE INCOME TAXES

(1,334)

4,174

INCOME TAX PROVISION (BENEFIT)

(297)

1,043

NET INCOME (LOSS)

(1,037)

3,131

EARNINGS PER COMMON SHARE

Basic

(0.05)

0.13

Diluted

(0.05)

0.13

AVERAGE COMMON SHARES OUTSTANDING

Basic

22,338,397

23,198,805

Diluted

22,338,397

23,272,766

ARCBEST CORPORATION

CONSOLIDATED BALANCE SHEETS

March 31

December 31

2026

2025

(Unaudited)

Note

($ thousands, except share data)

ASSETS

CURRENT ASSETS

Cash and cash equivalents

64,057

102,030

Short-term investments

22,390

22,204

Accounts receivable, less allowances (2026 - $8,890; 2025 - $7,763)

425,461

370,969

Other accounts receivable, less allowances (2026 - $718; 2025 - $656)

29,301

26,295

Prepaid expenses

49,284

49,399

Prepaid and refundable income taxes

42,026

45,405

Other

10,713

9,761

TOTAL CURRENT ASSETS

643,232

626,063

PROPERTY, PLANT AND EQUIPMENT

Land and structures

570,752

566,071

Revenue equipment

1,199,648

1,201,386

Service, office, and other equipment

362,080

363,340

Software

194,240

190,673

Leasehold improvements

43,424

41,531

2,370,144

2,363,001

Less allowances for depreciation and amortization

1,234,588

1,219,564

PROPERTY, PLANT AND EQUIPMENT, net

1,135,556

1,143,437

GOODWILL

304,753

INTANGIBLE ASSETS, net

66,873

69,391

OPERATING RIGHT-OF-USE ASSETS

215,902

220,157

DEFERRED INCOME TAXES

15,684

9,303

OTHER LONG-TERM ASSETS

76,396

79,558

TOTAL ASSETS

2,458,396

2,452,662

LIABILITIES AND STOCKHOLDERS’ EQUITY

CURRENT LIABILITIES

Accounts payable

164,240

154,487

Income taxes payable

8,508

—

Accrued expenses

388,361

378,125

Current portion of long-term debt

94,091

87,882

Current portion of operating lease liabilities

36,828

36,394

TOTAL CURRENT LIABILITIES

692,028

656,888

LONG-TERM DEBT, less current portion

129,559

135,974

OPERATING LEASE LIABILITIES, less current portion

199,610

204,333

POSTRETIREMENT LIABILITIES, less current portion

13,695

13,696

DEFERRED INCOME TAXES

105,624

111,580

OTHER LONG-TERM LIABILITIES

31,354

34,470

STOCKHOLDERS’ EQUITY

Common stock, $0.01 par value, authorized 70,000,000 shares;

issued 2026: 30,499,361 shares; 2025: 30,489,886 shares

305

Additional paid-in capital

340,201

338,083

Retained earnings

1,480,662

1,484,378

Treasury stock, at cost, 2026: 8,225,379 shares; 2025: 8,140,368 shares

(534,028)

(526,606)

Accumulated other comprehensive loss

(614)

(439)

TOTAL STOCKHOLDERS’ EQUITY

1,286,526

1,295,721

TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY

2,458,396

2,452,662

Note: The balance sheet at December 31, 2025 has been derived from the audited financial statements at that date but does not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements.

ARCBEST CORPORATION

CONSOLIDATED STATEMENTS OF CASH FLOWS

Three Months Ended

March 31

2026

2025

(Unaudited)

($ thousands)

OPERATING ACTIVITIES

Net income (loss)

(1,037)

3,131

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

Depreciation and amortization

41,710

36,764

Amortization of intangibles

2,594

3,200

Share-based compensation expense

2,118

2,383

Provision for losses on accounts receivable

736

1,129

Change in deferred income taxes

(12,200)

764

(Gain) loss on sale of property and equipment

(49)

Changes in operating assets and liabilities:

Receivables

(58,427)

(9,615)

Prepaid expenses

115

1,194

Other assets

1,970

(920)

Income taxes

11,789

(248)

Operating right-of-use assets and lease liabilities, net

(34)

(11,587)

Accounts payable, accrued expenses, and other liabilities

19,136

(49,543)

NET CASH PROVIDED BY (USED IN) OPERATING ACTIVITIES

8,538

(23,397)

INVESTING ACTIVITIES

Purchases of property, plant and equipment, net of financings

(9,762)

(14,523)

Proceeds from sale of property and equipment

1,853

3,276

Proceeds from sale of short-term investments

—

5,236

Capitalization of internally developed software

(3,567)

(3,122)

Other investing activities

—

1,076

NET CASH USED IN INVESTING ACTIVITIES

(11,476)

(8,057)

FINANCING ACTIVITIES

Borrowings under credit facilities

—

25,000

Payments on long-term debt

(22,312)

(17,317)

Net change in book overdrafts

(2,605)

(4,762)

Deferred financing costs

(17)

—

Payment of common stock dividends

(2,679)

(2,785)

Purchases of treasury stock

(7,422)

(21,990)

Payments for tax withheld on share-based compensation

—

(14)

NET CASH USED IN FINANCING ACTIVITIES

(35,035)

(21,868)

NET DECREASE IN CASH AND CASH EQUIVALENTS

(37,973)

(53,322)

Cash and cash equivalents at beginning of period

102,030

127,444

CASH AND CASH EQUIVALENTS AT END OF PERIOD

64,057

74,122

NONCASH INVESTING ACTIVITIES

Equipment financed

22,106

17,403

Accruals for equipment received

745

1,236

Lease liabilities arising from obtaining right-of-use assets

5,137

32,909

ARCBEST CORPORATION

FINANCIAL STATEMENT OPERATING SEGMENT DATA AND OPERATING RATIOS

Three Months Ended

March 31

2026

2025

(Unaudited)

($ thousands, except percentages)

REVENUES

Asset-Based

655,007

646,294

Asset-Light

377,746

356,012

Other and eliminations

(33,967)

(35,229)

Total consolidated revenues

998,786

967,077

OPERATING EXPENSES

Asset-Based

Salaries, wages, and benefits

355,139

54.2

344,141

53.2

Fuel, supplies, and expenses

81,585

12.5

77,642

12.0

Operating taxes and licenses

14,468

2.2

13,112

2.0

Insurance

16,069

2.5

17,963

2.8

Communications and utilities

5,759

0.9

5,810

0.9

Depreciation and amortization

36,211

5.5

30,590

4.7

Rents and purchased transportation

68,660

10.5

67,161

10.4

Shared services

59,164

9.0

62,443

9.7

Loss on sale of property and equipment

144

—

Other

331

—

992

0.2

Total Asset-Based

637,530

97.3

619,877

95.9

Asset-Light

Purchased transportation

325,671

86.2

304,614

85.6

Salaries, wages, and benefits

22,745

6.0

25,549

7.2

Supplies and expenses

1,449

0.4

1,739

0.5

Depreciation and amortization(1)

4,010

1.0

4,618

1.3

Shared services

18,769

5.0

17,981

5.0

Other

4,871

1.3

5,891

1.6

Total Asset-Light

377,515

99.9

360,392

101.2

Other and eliminations(2)

(19,689)

(19,822)

Total consolidated operating expenses

995,356

99.7

960,447

99.3

OPERATING INCOME (LOSS)

Asset-Based

17,477

26,417

Asset-Light

231

(4,380)

Other and eliminations(2)

(14,278)

(15,407)

Total consolidated operating income

3,430

6,630

1) Includes amortization of intangibles associated with acquired businesses.

2) Includes corporate costs for certain unallocated shared service costs which are not attributable to any segment, additional investments to offer comprehensive transportation and logistics services across multiple operating segments, costs related to our customer pilot offering of Vaux, and other investments in ArcBest technology and innovations.

ARCBEST CORPORATION

RECONCILIATIONS OF GAAP TO NON-GAAP FINANCIAL MEASURES

Non-GAAP Financial Measures

We report our financial results in accordance with U.S. generally accepted accounting principles (“GAAP”). However, management believes that certain non-GAAP financial measures and ratios utilized internally to assess core performance offer analysts, investors, and others insights into performance trends by excluding items from operating results that management believes do not reflect our core operating performance. Our calculations may not be comparable to similarly titled measures of other companies as other companies may calculate non-GAAP measures differently. Certain information discussed in the scheduled conference call could be considered non-GAAP measures. Non-GAAP financial measures should be viewed in addition to, and not as an alternative or a better measurement than operating income, net income (loss) or earnings per share, as determined under GAAP, which are the most directly comparable measures for the periods presented.

Three Months Ended

March 31

2026

2025

ArcBest Corporation — Consolidated

(Unaudited)

($ thousands, except per share data)

Operating Income

Amounts on GAAP basis

3,430

6,630

Innovative technology costs, pre-tax(1)

7,449

7,513

Purchase accounting amortization, pre-tax(2)

2,586

3,192

Non-GAAP amounts

13,465

17,335

Net Income (Loss)

Amounts on GAAP basis

(1,037)

3,131

Innovative technology costs, after-tax (includes related financing costs)(1)

5,649

5,724

Purchase accounting amortization, after-tax(2)

1,951

2,398

Changes in cash surrender value and gains on life insurance policies

677

687

Tax benefit from vested RSUs

(89)

(3)

Non-GAAP amounts

7,151

11,937

Diluted Earnings Per Share(3)

Amounts on GAAP basis

(0.05)

0.13

Innovative technology costs, after-tax (includes related financing costs)(1)

0.25

Purchase accounting amortization, after-tax(2)

0.09

0.10

Changes in cash surrender value and gains on life insurance policies

0.03

Tax benefit from vested RSUs

—

Non-GAAP amounts(4)

0.32

0.51

See “Notes to Non-GAAP Financial Tables” for footnotes to this ArcBest Corporation – Consolidated non-GAAP table.

ARCBEST CORPORATION

RECONCILIATIONS OF GAAP TO NON-GAAP FINANCIAL MEASURES - Continued

Three Months Ended

March 31

2026

2025

Segment Operating Income (Loss) Reconciliations

(Unaudited)

($ thousands, except percentages)

Asset-Light Segment

Operating Income (Loss) ($) and Operating Ratio (% of revenues)

Amounts on GAAP basis

231

99.9

(4,380)

101.2

Purchase accounting amortization, pre-tax(2)

2,586

(0.7)

3,192

(0.9)

Non-GAAP amounts(4)

2,817

99.3

(1,188)

100.3

Other and Eliminations

Operating Loss ($)

Amounts on GAAP basis

(14,278)

(15,407)

Innovative technology costs, pre-tax(1)

7,449

7,513

Non-GAAP amounts

(6,829)

(7,894)

Note: See “Notes to Non-GAAP Financial Tables” for footnotes to this Segment Operating Income (Loss) Reconciliations non-GAAP table.

ARCBEST CORPORATION

RECONCILIATIONS OF GAAP TO NON-GAAP FINANCIAL MEASURES – Continued

Effective Tax Rate Reconciliation

ArcBest Corporation - Consolidated

(Unaudited)

($ thousands, except percentages)

Three Months Ended March 31, 2026

Other

Income (Loss)

Income Tax

Net

Operating

Income

Before Income

Provision

Income

(Costs)

Taxes

(Benefit)

(Loss)

Tax Rate(5)

Amounts on GAAP basis

3,430

(4,764)

(1,334)

(297)

(1,037)

(22.3)

Innovative technology costs(1)

7,449

7,511

1,862

5,649

24.8

Purchase accounting amortization(2)

2,586

—

2,586

635

1,951

24.6

Changes in cash surrender value and gains on life insurance policies

—

677

—

677

—

Tax benefit from vested RSUs

—

(89)

—

Non-GAAP amounts

13,465

(4,025)

9,440

2,289

7,151

24.2

Three Months Ended March 31, 2025

Other

Income

Operating

Income

Before Income

Tax

Net

Income

(Costs)

Taxes

Provision

Income

Tax Rate(5)

Amounts on GAAP basis

6,630

(2,456)

4,174

1,043

3,131

25.0

Innovative technology costs(1)

7,513

7,611

1,887

5,724

24.8

Purchase accounting amortization(2)

3,192

—

3,192

794

2,398

24.9

Changes in cash surrender value and gains on life insurance policies

—

687

—

687

—

Tax benefit from vested RSUs

—

(3)

—

Non-GAAP amounts

17,335

(1,671)

15,664

3,727

11,937

23.8

Note: See “Notes to Non-GAAP Financial Tables” for footnotes to this Effective Tax Rate Reconciliation non-GAAP table.

ARCBEST CORPORATION

RECONCILIATIONS OF GAAP TO NON-GAAP FINANCIAL MEASURES – Continued

Adjusted Earnings Before Interest, Taxes, Depreciation, and Amortization (Adjusted EBITDA)

Adjusted EBITDA is used for business planning and as a key performance measure, particularly because it excludes certain significant expenses resulting from strategic decisions or other factors rather than core daily operations, such as amortization of acquired intangibles and software of the Asset-Light segment. The calculation of Consolidated Adjusted EBITDA as presented below begins with net income (loss), which is the most directly comparable GAAP measure. The calculation of Asset-Light Adjusted EBITDA as presented below begins with operating income (loss), as other income (costs), income tax provision (benefit), and net income (loss) are reported at the consolidated level and not included in the operating segment financial information evaluated by management to make operating decisions.

Three Months Ended

March 31

2026

2025

(Unaudited)

($ thousands)

ArcBest Corporation - Consolidated Adjusted EBITDA

Net Income (Loss)

(1,037)

3,131

Interest and other related financing costs

4,288

2,755

Income tax provision (benefit)

(297)

1,043

Depreciation and amortization(6)

44,304

39,964

Amortization of share-based compensation

2,118

2,383

Consolidated Adjusted EBITDA

49,376

49,276

Note: See “Notes to Non-GAAP Financial Tables” for footnotes to this ArcBest Corporation – Consolidated Adjusted EBITDA non-GAAP table.

Three Months Ended

March 31

2026

2025

(Unaudited)

($ thousands)

Asset-Light Adjusted EBITDA

Operating Income (Loss)

231

(4,380)

Depreciation and amortization(6)

4,010

4,618

Asset-Light Adjusted EBITDA

4,241

238

Note: See “Notes to Non-GAAP Financial Tables” for footnotes to this Asset-Light Adjusted EBITDA non-GAAP table.

ARCBEST CORPORATION

RECONCILIATIONS OF GAAP TO NON-GAAP FINANCIAL MEASURES – Continued

Notes to Non-GAAP Financial Tables

The following footnotes apply to the non-GAAP financial tables presented in this press release.

1) Represents costs related to our customer pilot offering of Vaux and initiatives to optimize our performance through technological innovation.

2) Represents the amortization of acquired intangible assets in the Asset-Light segment.

3) For first quarter 2026, ArcBest reported a net loss on a GAAP basis and reported net income on a non-GAAP basis. The average common shares outstanding used to calculate non-GAAP diluted earnings per share for first quarter 2026 were adjusted to include unvested restricted stock awards, which were excluded from the calculation of GAAP diluted earnings per share due to the net loss.

Three Months Ended

March 31, 2026

Average Common Shares Outstanding

Diluted shares on GAAP basis

22,338,397

Effect of unvested restricted stock awards

143,010

Non-GAAP diluted shares

22,481,407

4) Non-GAAP amounts are calculated in total and may not equal the sum of GAAP amounts and non-GAAP adjustments due to rounding.

5) Tax rate for total “Amounts on GAAP basis” represents the effective tax rate. The tax effects of non-GAAP adjustments are calculated based on the statutory rate applicable to each item based on tax jurisdiction unless the nature of the item requires the tax effect to be estimated by applying a specific tax treatment.

6) Includes amortization of intangibles associated with acquired businesses.

ARCBEST CORPORATION

OPERATING STATISTICS

Three Months Ended

March 31

2026

2025

% Change

(Unaudited)

Asset-Based

Workdays

62.5

63.0

Billed Revenue(1) / CWT

47.48

49.40

(3.9%)

Billed Revenue(1) / Shipment

533.45

530.49

0.6%

Tonnage / Day

11,146

10,466

6.5%

Shipments / Day

19,840

19,491

1.8%

Shipments / DSY hour

0.441

0.447

(1.5%)

Weight / Shipment

1,124

1,074

4.6%

Average Length of Haul (Miles)

1,124

—

1) Revenue for undelivered freight is deferred for financial statement purposes in accordance with the Asset-Based segment revenue recognition policy. Billed revenue has not been adjusted for the portion of revenue deferred for financial statement purposes.

Year Over Year % Change

Three Months Ended

March 31, 2026

(Unaudited)

Asset-Light

Revenue / Shipment

(2.6%)

Shipments / Day

9.8%

Shipments / Employee / Day

26.1%

###

EX-99.2

Filename: arcb-20260428xex99d2.htm · Sequence: 3

Exhibit 99.2

ArcBest® is providing this exhibit as supplemental information to its scheduled conference call and the press release announcing the Company’s unaudited first quarter 2026 results filed as Exhibit 99.1 to the Company’s Current Report on Form 8-K. Certain statements and information in this exhibit may constitute “forward-looking statements” within the meaning of the Private Securities Litigation Reform Act of 1995. Refer to the “Forward-Looking Statements” disclosure at the end of this exhibit.

Non-GAAP Financial Measures

ArcBest reports its financial results in accordance with generally accepted accounting principles (“GAAP”); however, this exhibit includes certain non-GAAP information. Refer to the discussion of non-GAAP information included in Item 2.02 of the Current Report on Form 8-K to which this exhibit is included for further information, including reference to reconciliations of GAAP to non-GAAP financial measures provided by the Company.

Summary Operating and Financial Impacts

● Statistics for April 2026 are preliminary but are not expected to differ materially from actual results.

● There are 21.5 workdays in April 2026, and there were 21.5 workdays in April 2025.

● There will be 63.5 workdays in 2Q26, and there were 63.5 workdays in 2Q25.

Asset-Based Operating Segment

Average price increase on contract renewals and deferred pricing agreements negotiated during 1Q26: +6.3%

Year-over-Year Business Trends

January 2026

February 2026

March 2026

April 2026

Billed Revenue(1) / Day

+1.3

-0.2

+5.0

Tonnage / Day

+9.9

+2.3

+6.7

Shipments / Day

+4.1

+0.3

+0.7

-1

Billed Revenue(1) / Shipment

-2.7

-0.5

+4.4

+10

Billed Revenue(1) / CWT

-7.8

-2.5

-1.6

Weight / Shipment

+5.5

+2.0

+6.0

In April, Asset-Based shipments per day are down 1% year-over-year, while weight per shipment is up 6%, resulting in daily tonnage growth of 5%. We are beginning to see modest improvement in truckload-rated shipments, which, along with other changes in freight profile, is contributing to the higher weight per shipment.

Revenue per shipment in April has increased 10% year-over-year, driven by the heavier freight profile and a 4% increase in revenue per hundredweight, largely reflecting higher fuel surcharge revenue. Excluding fuel surcharge, revenue per hundredweight declined in the low single digits, primarily due to changes in freight profile.

Sequentially, from March to April, weight per shipment is flat, shipments per day are up 1%, and tonnage per day is also up 1%. Revenue per shipment has improved by about 4%, due to a 4% increase in revenue per hundredweight, largely reflecting higher fuel costs. Excluding fuel surcharge revenue, revenue per hundredweight was slightly positive on a sequential basis.

Historically, ABF’s non-GAAP operating ratio improves by approximately 350 basis points from the first quarter to the second quarter. Based on current trends, we expect second-quarter performance to improve sequentially by approximately 400 to 500 basis points. This outlook reflects continued momentum in our commercial pipeline, disciplined execution on pricing initiatives, and the impact of recent fuel price movements.

Asset-Light Operating Segment

Business Trends

January 2026

February 2026

March 2026

April 2026

Revenue / Day (Year-over-Year)

+2.5

+8.4

+9.5

+24

Shipments / Day (Year-over-Year)

+13.5

+12.2

+3.9

+17

Revenue / Shipment (Year-over-Year)

-9.7

-3.4

+5.5

Purchased Transportation Expense as a % of Revenue

86.6

86.4

85.7

In April, Asset-Light daily revenue is up approximately 24% year-over-year, driven by 17% shipment growth, led by our Managed business. Revenue per shipment has increased 7%, reflecting higher fuel costs and early signs of tightening capacity in the truckload market.

Sequentially, from March to April, daily revenue is up 7%, daily shipments are up 6%, and revenue per shipment is up 1%.

For the second quarter, we expect non-GAAP operating income to be in the range of approximately $1 million to $3 million. This outlook reflects continued yield discipline, active cost management, and improved productivity performance, which together provide a solid foundation for long-term, profitable growth. This estimate excludes GAAP impacts from purchase accounting amortization, which we anticipate will total approximately $2 million for the quarter.

Additional Detailed Information

Consolidated Capital Expenditures 2026 Projected

● Capital Expenditures, net of sales proceeds and including financed equipment: $150 million to $170 million

o Includes net revenue equipment purchases (primarily for Asset-Based) of $75 million to

$80 million, of which approximately $75 million will be financed through promissory note arrangements

o Includes net real estate expenditures of $35 million to $45 million

o The remaining amount of capital expenditures includes items related to technology and miscellaneous dock equipment upgrades and enhancements.

● Depreciation and amortization costs on property, plant and equipment: approximately $180 million

● Intangible asset amortization, primarily reflecting purchase accounting amortization related to the MoLo acquisition: $9 million

Share Repurchase Program

Based on repurchases settled through Friday, April 24, 2026, $96.5 million remains available under the current repurchase authorization for future common stock purchases.

Tax Rate

ArcBest’s first quarter 2026 effective GAAP tax rate for continuing operations was a benefit of 22.3%. The “Effective Tax Rate Reconciliation” table of ArcBest’s first quarter 2026 earnings press release in Exhibit 99.1 provides the reconciliation of GAAP to non-GAAP effective tax rates. The effective non-GAAP tax rate for first quarter 2026 was 24.2%. Under the current tax laws, we expect our second quarter and full year 2026 non-GAAP tax rate to be in a range of 25.5% to 26.5%. The effective tax rate may be impacted by discrete items that could occur throughout the year.

Asset-Based Annual Union Profit-Sharing Bonus

As provided in ABF Freight’s current Teamster labor contract, for the full years of 2024 through 2027, ABF Freight’s Teamster employees are eligible for an annual profit-sharing bonus, as shown in the following table. The operating ratio (“OR”) used to calculate the bonus amount is on a GAAP basis. The potential bonus would be based on full-year union employee earnings. While impacted by business and associated labor levels, which are subject to change, the estimate of one percent of the annual earnings for the ABF Freight union employees who are eligible for this benefit approximates $6 million - $6.5 million of union bonus expense.

During years in which ArcBest’s internal forecasts indicate an expectation of paying the union bonus, we will accrue for this expense throughout the year, generally in proportion of the quarterly results as a percentage of the annual projection. As we do not provide public updates on our projected operating ratio or our expectations for paying the union bonus, any details of amounts accrued will not be provided. If financial models reflect an operating ratio that meets the payout thresholds shown below, ArcBest encourages analysts to include expenses for the union bonus in quarterly and annual earnings per share projections for the company.

ABF Freight Published Annual OR (GAAP basis)

Bonus Amount

91.1 to 93.0

89.1 to 91.0

87.1 to 89.0

87.0 or below

“Other and eliminations” within Operating Income (Loss) on the Operating Segment Data and Operating Ratios statement

● Includes innovative technology costs related to our freight handling pilot program with third-party customers and human-centered remote and automated operations, which are typically disclosed as a non-GAAP reconciling item.

● It also includes certain overhead costs not attributable to other operating segments, including legal, investor relations, and other strategic expenses and investments.

● Projected amounts for second quarter and full year 2026 and actual amounts for second quarter and full year 2025 are included below.

Three Months Ended

Year Ended

June 30

December 31

2026

2025

2026

2025

(in millions)

Innovative technology costs, pre-tax

Other costs, pre-tax

Total other and eliminations

Other Income (Costs) on the Consolidated Statements of Operations

● Other income and costs include separate lines for interest income and interest expense.

● The “Other, net” line primarily includes changes in cash surrender value of life insurance and expenses associated with non-operating properties.

o The changes in cash surrender value of life insurance are typically disclosed as non-GAAP reconciling items.

o As such, the non-GAAP amounts for “Other, net” are expected to be minimal.

● Projected amounts for second quarter and full year 2026 and actual amounts for second quarter and full year 2025 are included below.

Three Months Ended

Year Ended

June 30

December 31

2026

2025

2026

2025

(in millions)

Interest and dividend income

Interest and other related financing costs

(3)

(14)

(12)

Other, net, excluding non-GAAP reconciling items

(1)

(2)

(3)

Forward-Looking Statements

The following is a “safe harbor” statement under the Private Securities Litigation Reform Act of 1995: Certain statements and information in this exhibit may constitute “forward-looking statements” within the meaning of the Private Securities Litigation Reform Act of 1995, including, among others, statements regarding (i) our expectations about our intrinsic value or our prospects for growth and value creation and (ii) our financial outlook, position, strategies, goals, and expectations. Terms such as “anticipate,” “believe,” “could,” “designed,” “estimate,” “expect,” “forecast,” “foresee,” “intend,” “likely,” “may,” “plan,” “predict,” “project,” “scheduled,” “seek,” “should,” “would,” and similar expressions and the negatives of such terms are intended to identify forward-looking statements. These statements are based on management’s beliefs, assumptions, and expectations based on currently available information, are not guarantees of future performance, and involve certain risks and uncertainties (some of which are beyond our control). Although we believe that the expectations reflected in these forward-looking statements are reasonable as and when made, we cannot provide assurance that our expectations will prove to be correct and caution the reader not to place undue reliance on our forward-looking statements. Actual outcomes and results could materially differ from what is expressed, implied, or forecasted in these statements due to a number of factors, including, but not limited to: data breaches, cybersecurity incidents, and/or interruptions or failures of our information systems that we depend on, including software programs and applications provided by third parties; untimely or ineffective development and implementation of, or failure to realize the potential benefits associated with, new or enhanced technology or processes; the loss or reduction of business from multiple large customers or an overall reduction in our customer base; the timing and performance of growth initiatives and the ability to manage our cost structure; the cost, integration, and performance of future acquisitions and the inability to realize the anticipated benefits of the acquisition; unsolicited takeover proposals, proxy contests, and other proposals or actions by activist investors; maintaining our corporate reputation and intellectual property rights; failure to achieve market acceptance or generate adequate returns through our VauxTM technologies; establishing and maintaining adequate internal controls over financial reporting; disruptions in domestic or global manufacturing activity, supply chains, and related changes in spending, resulting in material reductions in freight volumes; competitive initiatives and pricing pressures; increased prices for and decreased availability of equipment, including new revenue equipment, and higher costs of equipment-related operating expenses such as maintenance, fuel, and related taxes; availability of fuel, the effect of volatility in fuel prices and the associated changes in fuel surcharges on securing increases in base freight rates, and the inability to collect fuel surcharges; relationships with employees, including unions, and our ability to attract, retain, and upskill employees; unfavorable terms of, or the inability to reach agreement on, future collective bargaining agreements or a workforce stoppage by our employees covered under ABF Freight’s collective bargaining agreement; union employee wages and benefits, including changes in required contributions to multiemployer plans; availability and cost of reliable third-party services; our ability to secure independent owner-operators and/or operational or regulatory issues related to our use of their services; litigation or claims asserted against us; the effects, costs and potential liabilities related to changes in and compliance with, or violation of, existing or future governmental laws and regulations, including, but not limited to, environmental laws and regulations, such as emissions-control regulations and fuel efficiency regulations; default on covenants of financing arrangements and the availability and terms of future financing arrangements; our ability to generate sufficient cash from operations to support significant ongoing capital expenditure requirements and other business initiatives; self-insurance claims, insurance premium costs, and loss of our ability to self-insure; potential impairment of long-lived assets and goodwill and intangible assets; external events which may adversely affect us or the third parties who provide services for us, for which our business continuity plans may not adequately prepare us, including, but not limited to, the occurrence of natural disasters, public health crises, geopolitical conflicts, acts of terrorism or war, cybersecurity incidents, or trade restrictions; general economic conditions and related shifts in market demand that impact the performance and needs of industries we serve and/or limit our customers’ access to adequate financial resources; seasonal fluctuations, adverse weather conditions, natural disasters, and climate change; and other financial, operational, and legal risks and uncertainties detailed from time to time in ArcBest Corporation’s public filings with the Securities and Exchange Commission (“SEC”).

EX-99.3

Filename: arcb-20260428xex99d3.htm · Sequence: 4

Exhibit 99.3

1Q26

Earnings

Presentation

The following is a “safe harbor” statement under the Private Securities Litigation Reform Act of 1995: Certain statements and information in this presentation may constitute “forward-looking

statements” within the meaning of the Private Securities Litigation Reform Act of 1995, including, among others, statements regarding (i) our expectations about our intrinsic value or our

prospects for growth and value creation and (ii) our financial outlook, position, strategies, goals, and expectations. Terms such as “anticipate,” “believe,” “could,” “designed,” “estimate,” “expect,”

“forecast,” “foresee,” “intend,” “likely,” “may,” “plan,” “predict,” “project,” “scheduled,” “seek,” “should,” “would,” and similar expressions and the negatives of such terms are intended to identify

forward-looking statements. These statements are based on management’s beliefs, assumptions, and expectations based on currently available information, are not guarantees of future

performance, and involve certain risks and uncertainties (some of which are beyond our control). Although we believe that the expectations reflected in these forward-looking statements are

reasonable as and when made, we cannot provide assurance that our expectations will prove to be correct and caution the reader not to place undue reliance on our forward-looking statements.

Actual outcomes and results could materially differ from what is expressed, implied, or forecasted in these statements due to a number of factors, including, but not limited to: data breaches,

cybersecurity incidents, and/or interruptions or failures of our information systems that we depend on, including software programs and applications provided by third parties; untimely or

ineffective development and implementation of, or failure to realize the potential benefits associated with, new or enhanced technology or processes; the loss or reduction of business from

multiple large customers or an overall reduction in our customer base; the timing and performance of growth initiatives and the ability to manage our cost structure; the cost, integration, and

performance of future acquisitions and the inability to realize the anticipated benefits of the acquisition; unsolicited takeover proposals, proxy contests, and other proposals or actions by activist

investors; maintaining our corporate reputation and intellectual property rights; failure to achieve market acceptance or generate adequate returns through our VauxTM technologies; establishing

and maintaining adequate internal controls over financial reporting; disruptions in domestic or global manufacturing activity, supply chains, and related changes in spending, resulting in material

reductions in freight volumes; competitive initiatives and pricing pressures; increased prices for and decreased availability of equipment, including new revenue equipment, and higher costs of

equipment-related operating expenses such as maintenance, fuel, and related taxes; availability of fuel, the effect of volatility in fuel prices and the associated changes in fuel surcharges on

securing increases in base freight rates, and the inability to collect fuel surcharges; relationships with employees, including unions, and our ability to attract, retain, and upskill employees;

unfavorable terms of, or the inability to reach agreement on, future collective bargaining agreements or a workforce stoppage by our employees covered under ABF Freight’s collective bargaining

agreement; union employee wages and benefits, including changes in required contributions to multiemployer plans; availability and cost of reliable third-party services; our ability to secure

independent owner-operators and/or operational or regulatory issues related to our use of their services; litigation or claims asserted against us; the effects, costs and potential liabilities related

to changes in and compliance with, or violation of, existing or future governmental laws and regulations, including, but not limited to, environmental laws and regulations, such as emissions-control regulations and fuel efficiency regulations; default on covenants of financing arrangements and the availability and terms of future financing arrangements; our ability to generate

sufficient cash from operations to support significant ongoing capital expenditure requirements and other business initiatives; self-insurance claims, insurance premium costs, and loss of our

ability to self-insure; potential impairment of long-lived assets and goodwill and intangible assets; external events which may adversely affect us or the third parties who provide services for us,

for which our business continuity plans may not adequately prepare us, including, but not limited to, the occurrence of natural disasters, public health crises, geopolitical conflicts, acts of

terrorism or war, cybersecurity incidents, or trade restrictions; general economic conditions and related shifts in market demand that impact the performance and needs of industries we serve

and/or limit our customers’ access to adequate financial resources; seasonal fluctuations, adverse weather conditions, natural disasters, and climate change; and other financial, operational, and

legal risks and uncertainties detailed from time to time in ArcBest Corporation’s public filings with the Securities and Exchange Commission (“SEC”).

For additional information regarding known material factors that could cause our actual results to differ from those expressed in these forward-looking statements, please see our filings with the

SEC, including our Annual Report on Form 10-K, Quarterly Reports on Form 10-Q, and Current Reports on Form 8-K.

Readers are cautioned not to place undue reliance on forward-looking statements, which speak only as of the date hereof. We undertake no obligation to publicly update or revise

any forward-looking statements after the date they are made, whether as a result of new information, future events, or otherwise.

E A R N I N G S P R E S E N T A T I O N | 1 Q 2 6 2

F O R W A R D L O O K I N G S T A T E M E N T S

We are a leading integrated logistics company that leverages technology

and a full suite of solutions to meet customers’ supply chain needs

A T A G L A N C E N A S D A Q : A R C B

E A R N I N G S P R E S E N T A T I O N | 1 Q 2 6 * Armstrong & Associates, US Department of Commerce, management estimates – July 2025. 3

30K

Customers

14K

Employees

1923

Founded Addressable

Market*

99%

United States

Coverage

~250

Campuses and

Service Centers

40K+

Owned

Equipment

Top 15

U.S. Truckload

Broker

~$400B

V I S I O N S T R A T E G Y

Creativity Integrity Collaboration Growth Excellence Wellness

M I S S I O N

To connect and

positively impact the

world through

solving logistics

challenges

To be the leading

logistics partner and

innovator, working with

customers to build

better supply chains

across the globe

To drive long-term

value by delivering a

premium experience

and growing informed,

trusted, innovative

relationships

V A L U E S

We create

solutions

We do the

right thing

We work together We grow our people

and our business

We exceed

expectations

We embrace

total health

V I S I O N S T R A T E G Y

Creativity Integrity Collaboration Growth Excellence Wellness

M I S S I O N

To connect and

positively impact the

world through

solving logistics

challenges

To be the leading

logistics partner and

innovator, working with

customers to build

better supply chains

across the globe

To drive long-term

value by delivering a

premium experience

and growing informed,

trusted, innovative

relationships

V A L U E S

We create

solutions

We do the

right thing

We work together We grow our people

and our business

We exceed

expectations

We embrace

total health

E A R N I N G S P R E S E N T A T I O N | 1 Q 2 6 4

MOTTO: “We’ll find a way”

E A R N I N G S P R E S E N T A T I O N | 1 Q 2 6 5

ARCBEST IS A STRATEGIC PARTNER TO CUSTOMERS

Cost Savings

Actionable Supply

Chain Insights

Operational

Efficiencies

P A R T N E R I N G

W I T H C U S T O M E R S

T O P R O V I D E

C U S T O M E R S

W A N T

A N D N E E D

Resiliency

Flexibility Efficiency

ArcBest

Seamlessly

Connects

Customers &

Reliability Capacity

E A R N I N G S P R E S E N T A T I O N | 1 Q 2 6 6

ARCBEST SOLVES CUSTOMER NEEDS

THROUGH MULTIPLE SOLUTIONS

Less-than- Truckload

Truckload

Managed Expedite and

Other Services

Customers use an average of 4services

>3x

Revenue & Profit per

account is over 3X higher

on cross-sold accounts

Revenue

& Profit

70%

About 70% of customers who use

Asset-Light services also utilize

Asset-Based services

Higher Customer

Retention

Asset-Light

+ Asset-Based

Retention rates are 5

percentage points higher on

cross-sold accounts than on

single-solution accounts

Shared resources provide scale and cost efficiencies

Sales Technology Financial Services Human Resources

CUSTOMER-LED STRATEGY YIELDS RESULTS

E A R N I N G S P R E S E N T A T I O N | 1 Q 2 6

2017 2018 2019 2020 2021 2022 2023 2024 2025 1Q26

Average Managed Shipments Per Day

E A R N I N G S P R E S E N T A T I O N | 1 Q 2 6 8

MANAGED SOLUTIONS

ArcBest is a 3PL with Assets

• Strong network of LTL,

truckload & rail

capacity providers

• ~240 Service Centers

• 40K+ pieces of owned

equipment

Sourcing

Customer Benefits

• Supply Chain Optimization

• Network Design and Pool

Distribution

• Vendor Consolidations

• Technology Enabled

Integrations

• End-to-End Visibility

& Reporting

• Supply Chain Efficiency and

Reduced Costs

Managed feeds ~40% CAGR ‘17-26

LTL, Truckload

and Expedite

16%-19%

Margin Expansion and Growth

Strong EPS Growth

2028 FINANCIAL TARGETS

Annual Operating Cash Flow

87%-90%

Asset-Based Non-GAAP

Operating Ratio(1)

$40M-$70M

Asset-Light Non-GAAP

Operating Income(1)

$400M-$500M

$12-$15

Non-GAAP Diluted EPS (1)(2)

Non-GAAP Return on Capital Employed(1)

1) See non-GAAP reconciliations in the Additional Information section of this presentation E A R N I N G S P R E S E N T A T I O N | 1 Q 2 6 2) Assumes consistent outstanding shares 9

Increasing

EFFICIENCY

Driving

INNOVATION

Accelerating

PROFITABLE GROWTH

✓ Refined Go-to-Market Approach

✓ Maintaining Yield Discipline

✓ Expanding Quote Pool

✓ Enhancing Customer Service and Visibility Tools

✓ Network Capacity

✓ Fleet Optimization

✓ Continuous Improvement Training

✓ Technology & AI Portfolio

STRATEGIC PILLARS

E A R N I N G S P R E S E N T A T I O N | 1 Q 2 6 10

Marketing Yield Sales Customer

Service

Customer Obsessed Revenue Engine

Aligned Growth

Engine Teams

E A R N I N G S P R E S E N T A T I O N | 1 Q 2 6 11

REFINED GO-TO-MARKET APPROACH

Accelerating Managed

Opportunities

Growing Core LTL

Business

Growing Truckload

Business & Optimizing Mix

Enhancing

Expedite Growth

ACCELERATING

PROFITABLE GROWTH

MAINTAINING YIELD DISCIPLINE

THROUGH CENTRALIZED PRICING STRATEGY

$25

$50

Revenue/CWT

$275

$550

Revenue/Shipment

Cost Market Value

Strongest

LTL Pricing

Metrics Among

Competitors

Peers ABF

Legend:

~1.5x ~1.4x

Peers as of 4Q25

What is the

market price?

How much will it

cost to handle?

What additional value

are we providing?

ABF 1Q26 Peers as of 4Q25 ABF 1Q26

E A R N I N G S P R E S E N T A T I O N | 1 Q 2 6 12

ACCELERATING

PROFITABLE GROWTH

EXPANDING QUOTE POOL

DRIVES PROFITABLE GROWTH

Selectively fill

capacity to

optimize yield

and profitability

ArcBest View

TMS Providers

3PLs

NMFC Changes

Profitable

Growth

E A R N I N G S P R E S E N T A T I O N | 1 Q 2 6 13

ACCELERATING

PROFITABLE GROWTH

More quotes,

more choices

Drives additional

incremental profit

E A R N I N G S P R E S E N T A T I O N | 1 Q 2 6 14

DYNAMIC PRICE IMPROVES

AS QUOTES GROW

50K

100K

150K

200K

250K

300K

2020 2021 2022 2023 2024 2025 2026

Daily Dynamic Quotes

~50% More

Rev/Ship

Since 2020

ACCELERATING

PROFITABLE GROWTH

8,820 8,820

8,955

9,254

9,497

9,604

135

299

243

107

2021 2022 2023 2024 2025 2026 YTD

~800 Net Door Expansion Since 2021

8,820

8,955

9,254

9,497

9,604

Existing Doors New Doors

Strategically Adding Capacity

Revenue Growth

E N A B L E S :

Efficiency

Productivity

Service

I M P R O V E S :

E A R N I N G S P R E S E N T A T I O N | 1 Q 2 6 15

NETWORK CAPACITY

Disciplined investments in our long-term

LTL network facility roadmap

INCREASING

EFFICIENCY

9,627

E A R N I N G S P R E S E N T A T I O N | 1 Q 2 6 16

FLEET OPTIMIZATION

Disciplined investments in our fleet

FLEET INVESTMENT

• Annual reinvestment

cycle

• Optimized total cost

of ownership

• 40,000+ owned and

operated pieces of

equipment

FLEET EFFICIENCY

• Maintaining young

and modern fleet

• Piloting and

implementing

solutions to

improve vehicle

efficiency

SAFETY

• Piloting speed

limiter and control

technology

• Implemented

advanced safety

features

SUSTAINABILITY

• Testing electric

vehicles

• EPA SmartWay

partner since 2006

INCREASING

EFFICIENCY

$32MIN ANNUALIZED

COST SAVINGS

Additional Runway to Expand Benefits

by Training Additional Locations

• Culture of continuous improvement

• Deploying training teams

• Expanding transfer capacity and performance

management

E A R N I N G S P R E S E N T A T I O N | 1 Q 2 6 17

CONTINUOUS IMPROVEMENT TRAINING

Positioning our people for success

Continuous improvement training successfully implemented across ~75% of the network

2024 2025 2026

INCREASING

EFFICIENCY

2021 2022 2023 2024 2025 2026

City Route Optimization phase 1 is complete,

and the rollout of phases 2 & 3 delivered benefits across ~80% of the network

City Route Optimization

Phases 1, 2 & 3

Realized Annual Savings

$15M

Per Year

E A R N I N G S P R E S E N T A T I O N | 1 Q 2 6 18

CITY ROUTE OPTIMIZATION

Dynamic route

optimization system

with suite of tools

Optimized

Delivery Routes

Daily Demand

Projections

Optimized

Pickup Routes

CITY ROUTE OPTIMIZATION TOOLS

Leverages AI to reduce

manual tasks, minimize

costs and maximize

utilization

K E Y F E A T U R E S

DRIVING

INNOVATION

Integrates with

shipment visibility for

more efficient route

planning

Customer value remains central as we balance

digital enablement with human support

AI supports our strategy and is

integrated into current initiatives

DRIVING

INNOVATION

Governance ensures responsible,

secure, and rapid deployment

We build where our network and process

knowledge create advantage, and we

partner where it speeds time-to-value

We apply multiple AI techniques

aligned to each use case

We equip employees with secure

generative AI tools and training

Our AI portfolio is prioritized to create

meaningful value across the business

ARCBEST AI APPROACH

Delivering tangible productivity gains and enabling growth

E A R N I N G S P R E S E N T A T I O N | 1 Q 2 6

E A R N I N G S P R E S E N T A T I O N | 1 Q 2 6 20

TECHNOLOGY AND AI PORTFOLIO

Optimize the asset-based

network

Asset-Based

Optimization

Provide efficiency & margin

improvements

Asset-Light

Optimization

Provide customers with

better, quicker information

Interaction

Optimization

Create self-service tools for

Customers and Carriers

Digital Platforms

City Route Optimization*

Flex Deliveries

Linehaul Optimization*

Delivery Image Grading*

Trailer Close Model

Augmented Appt Scheduling*

Network Simulation Tools*

Inbound Call Offer

Collection*

Inbound Email Offer

Collection*

Spot Price Enhancements*

Load Posting Optimization

Automated Offer

Negotiation*

Capacity Sourcing

Augmentation

Interaction Categorization &

Routing*

Phone & Email Tracking

Automation*

Email Quoting Automation*

Phone & Email Load

Scheduling Automation*

Enhanced Pickup ETAs

ArcBest View

Carrier Portal Digital Tools

Enhanced Tracking Statuses

* Includes AI components that enhance efficiency and decision support.

DRIVING

INNOVATION

$999M

E A R N I N G S P R E S E N T A T I O N | 1 Q 2 6 21

Key

Metrics

A R C B E S T

C O N S O L I D A T E D

1Q26 vs 1Q25

ArcBest Consolidated Revenue

$0.32

Non-GAAP Earnings per

Diluted Share(1)

$13.5M

Non-GAAP Operating Income(1)

Asset-Based

Asset-Light

37%

22% $9M

$4M

1) See non-GAAP reconciliations in the Additional Information section of this presentation

Shipments

per Day

Average Increase on

Contract Renewals

and Deferred Pricing

Agreements

Tonnage

per Day

Billed

Rev/CWT

Weight per

Shipment

Billed Revenue 7% per Shipment 1%

2% 6.3%

E A R N I N G S P R E S E N T A T I O N | 1 Q 2 6 22

Key

Metrics

A S S E T - B A S E D

1Q26 vs 1Q25

Operating Income

$17.5M 34%

Per Day

97.3%

Operating Ratio

140BPS

Increase

Asset-Based Revenue

$655M

Higher Revenue per Shipment

Increased weight per shipment

Lower revenue per hundredweight

Higher Cost per Shipment

Increased contracted union labor

and rates

Higher fuel and depreciation

Operating Ratio YoY Bridge

Higher Cost/Ship outpaced improved Rev/Ship by 140 bps

E A R N I N G S P R E S E N T A T I O N | 1 Q 2 6 23

OPERATING RATIO BRIDGE

K E Y D R I V E R S :

Asset-Based

1Q25 to 1Q26

1Q25

Operating Ratio

1Q26

Rev/Ship

1Q26

Cost/Ship

1Q26

Operating Ratio

E A R N I N G S P R E S E N T A T I O N | 1 Q 2 6 24

LABOR PLANNING ALIGNS HEADCOUNT AND SHIPMENTS

15,000

16,000

17,000

18,000

19,000

20,000

21,000

22,000

5,000

5,500

6,000

6,500

7,000

7,500

8,000

8,500

1Q19

2Q19

3Q19

4Q19

1Q20

2Q20

3Q20

4Q20

1Q21

2Q21

3Q21

4Q21

1Q22

2Q22

3Q22

4Q22

1Q23

2Q23

3Q23

4Q23

1Q24

2Q24

3Q24

4Q24

1Q25

2Q25

3Q25

4Q25

1Q26

Shipments/Day

Linehaul and DSY Headcount

Linehaul, Dock, Street and Yard Headcount Shipments/Day

Technology and Training Drives Productivity Gains

A P R I L P R E L I M I N A R Y

E A R N I N G S P R E S E N T A T I O N | 1 Q 2 6 25

Key

Metrics

A S S E T - B A S E D

Apr 2026 vs Apr 2025

Revenue

per Day

Tonnage

per Day

Shipments

per Day

Billed

Rev/CWT

Billed Revenue

per Shipment

Weight per

Shipment

10%

5% 4% 6%

E A R N I N G S P R E S E N T A T I O N | 1 Q 2 6 26

Key

Metrics

A S S E T - L I G H T

1Q26 vs 1Q25

$378M

Asset-Light Revenue Non-GAAP Operating Income(1)

Shipments

per Day

Revenue per

Shipment

Shipments per

Employee per Day

Purchased Transportation as % of Revenue: 86%

10% 3% 26%

1) See non-GAAP reconciliations in the Additional Information section of this presentation

7% $2.8M 337%

Per Day

A P R I L P R E L I M I N A R Y

Revenue per

Shipment

E A R N I N G S P R E S E N T A T I O N | 1 Q 2 6 27

Key

Metrics

A S S E T - L I G H T

Apr 2026 vs Apr 2025

Revenue

per Day

Shipments

per Day

Purchased Transportation as % of Revenue: 86%

24% 17%

94.5% 94.2%

88.8%

86.4%

90.4% 91.2%

94.3% 94.6%

75%

80%

85%

90%

95%

2019 2020 2021 2022 2023 2024 2025 1Q26 TTM

FREIGHT RECESSION COVID-19 IMPACTS

Union Pension Impact on Operating Ratio

E A R N I N G S P R E S E N T A T I O N | 1 Q 2 6 28

ASSET-BASED ANNUAL OPERATING RATIO

FREIGHT RECESSION

See non-GAAP reconciliations in the Additional Information section of this presentation

1,000

1,200

1,400

1,600

1,800

2,000

$300

$350

$400

$450

$500

$550

$600

$650

2019 2020 2021 2022 2023 2024 2025 1Q26 TTM

Weight

Revenue and Cost

Rev/Shp Cost/Shp Wgt/Shp

E A R N I N G S P R E S E N T A T I O N | 1 Q 2 6 29

ASSET-BASED ANNUAL MARGIN

Revenue per shipment

Reflects disciplined pricing and

freight-profile changes

Impacted by weight per shipment

Cost per shipment

Reflects union labor contract and

other inflationary increases

Mitigated by technology, training

and network design that improves

productivity and efficiency

Weight per shipment

Impacted by softness in

manufacturing and housing

Focused on maximizing profitability per shipment

through disciplined pricing and cost control

-$40

-$20

$20

$40

$60

$80

$100

2019 2020 2021 2022 2023 2024 2025 1Q26 TTM

FREIGHT RECESSION COVID-19 IMPACTS FREIGHT RECESSION

E A R N I N G S P R E S E N T A T I O N | 1 Q 2 6 30

ASSET-LIGHT ANNUAL OPERATING INCOME

compared to 2024

(Non-GAAP)

IMPROVEMENT

23M

IN OPERATING RESULTS

See non-GAAP reconciliations in the Additional Information section of this presentation

Maintaining solid balance sheet and investment-grade credit metrics

E A R N I N G S P R E S E N T A T I O N | 1 Q 2 6 31

BALANCED APPROACH

TO CAPITAL ALLOCATION

Returning cash to shareholders through

share repurchases and dividends

Prioritizing high-return, organic

investments in real estate, equipment,

and innovative projects

Selectively using mergers & acquisitions

to advance strategy

Sustain &

Drive Growth

Return

Capital

Mergers &

Acquisitions

$170

$206

$324

$471

$322

$286

$229

$261

2019 2020 2021 2022 2023 2024 2025 1Q26 TTM

Operating Cash Flow

2019 - 2021 2022 - 2025 2026 - 2028 Target

Normalization following ‘22-‘25

strategic investments

Asset-Light strategy requires

minimal capital

Efficiency gains from tech,

training, process improvements

Rigorous capital

investment evaluation

Projected 2026 Net Capital

Expenditures: $150M to $170M

E A R N I N G S P R E S E N T A T I O N | 1 Q 2 6 32

CAPITAL INTENSITY DECREASING

K E Y D R I V E R S :

Positioned for growth without major new buildouts

Capital Expenditures % of Revenue

Below

E A R N I N G S P R E S E N T A T I O N | 1 Q 2 6 33

RETURN OF CAPITAL

Increasing Returns to Shareholders Through Dividends and Share Repurchases

$125M

New $125M share repurchase

program authorized

$500M

Nearly $500M returned

to shareholders since 2019

Generates significant free cash

flow, enabling opportunistic share

repurchases

STRONG

OUTLOOK

100

200

300

400

500

600

2019 2020 2021 2022 2023 2024 2025 2026 YTD

Cumulative Dividends Cumulative Share Repurchases

E A R N I N G S P R E S E N T A T I O N | 1 Q 2 6 34

SOLID FINANCIAL FOUNDATION

~$800M of Current and

Potential Capacity

~$400M

Cash and Current

Debt Capacity

~$400M

Potential Future

Debt Capacity(2)

1) See non-GAAP reconciliations in the Additional Information section of this presentation

2) Reflects available amounts under accordion features of the Credit Facility and Accounts Receivable

Securitization agreements, as well as allowable equipment financing borrowings, as of 1Q 2026

-0.5

0.5

1.5

2019 2020 2021 2022 2023 2024 2025 1Q26 TTM

Net Debt to EBITDA

(Non-GAAP)(1)

S&P 500 Net Debt to EBITDA ArcBest Net Debt to EBITDA

E A R N I N G S P R E S E N T A T I O N | 1 Q 2 6 35

RETURN ON CAPITAL EMPLOYED

10%

15%

20%

25%

30%

2019 2020 2021 2022 2023 2024 2025 1Q26 TTM

Return on Capital Employed

(Non-GAAP)

Disciplined capital

allocation and strategic

investments that deliver

long-term growth

DRIVES

SUSTAINABLE

VALUE

See non-GAAP reconciliations in the Additional Information section of this presentation

E A R N I N G S P R E S E N T A T I O N | 1 Q 2 6 36

Reconciliations of GAAP to

Non-GAAP Financial Measures

(Unaudited)

Note: We report our financial results in accordance with U.S. generally accepted accounting principles (“GAAP”). However, management believes

that certain non-GAAP financial measures and ratios utilized internally to assess core performance offer analysts, investors, and others insights

into performance trends by excluding items from operating results that management believes do not reflect our core operating performance. Our

calculations may not be comparable to similarly titled measures of other companies as other companies may calculate non-GAAP measures

differently. Certain information discussed in the scheduled conference call could be considered non-GAAP measures. Non-GAAP financial

measures should be viewed in addition to, and not as an alternative or a better measurement than operating income, net income (loss) or

earnings per share, as determined under GAAP, which are the most directly comparable measures for the periods presented.

All forward-looking financial targets in this presentation assume a consolidated tax rate of

25%.

Consolidated non-GAAP earnings per share and non-GAAP return on capital employed are

non-GAAP financial measures that are most directly comparable to consolidated earnings per

share and return on capital employed. These non-GAAP measures exclude purchase

accounting amortization, which is expected to total $7M pre-tax in 2028. We are unable to

provide a quantitative reconciliation of these forward-looking non-GAAP measures to the most

directly comparable GAAP measures without unreasonable effort because the timing, amount,

and nature of the adjustments that would be required to reconcile such measures are

inherently uncertain, depend on future events outside of our control, and cannot be reasonably

predicted. These items include innovative technology costs, life insurance proceeds, changes in

the cash surrender value of life insurance policies, income taxes related to future vesting of

restricted stock units, and potential non-recurring or unusual items, any of which could be

material.

Non-GAAP Asset-Based Operating Ratio is a non-GAAP financial measure that are most

directly comparable to Asset-Based Operating Ratio. Non-GAAP Asset-Based OR could be

adjusted for non-recurring, infrequent, or unusual items. Because the timing, amount and

nature of any adjustments are unknown, and any adjustments could be material in future

periods, we are unable to provide quantitative reconciliations to the most directly comparable

GAAP measure.

Asset-Light non-GAAP operating income range of $40M to $70M excludes GAAP impacts from

purchase accounting amortization, which is expected to total $7M in 2028. Including these

impacts, the Asset-Light GAAP operating income would range from $33M to $63M in 2028. See

reconciliation table to the right.

E A R N I N G S P R E S E N T A T I O N | 1 Q 2 6 37

Forward-Looking Non-GAAP

Financial Measures

A D D I T I O N A L

I N F O R M A T I O N

RECONCILIATIONS OF GAAP TO

NON-GAAP FINANCIAL MEASURES

(Unaudited)

2028 Target

Asset-Light – Operating Income ($ millions)

Amounts on a GAAP basis $ 33 - 63

Purchase accounting amortization, pre-tax (1) 7

Non-GAAP amounts $ 40 - 70

1. Represents the amortization of acquired intangible assets in the Asset-Light segment.

RECONCILIATIONS OF GAAP TO NON-GAAP FINANCIAL MEASURES

(Unaudited)

1Q26 1Q25

ArcBest Consolidated – Operating Income ($ millions)

Amounts on a GAAP basis $ 3.4 $ 6.6

Innovative technology costs, pre-tax (1) 7.4 7.5

Purchase accounting amortization, pre-tax (2) 2.6 3.2

Non-GAAP amounts (3) $ 13.5 $ 17.3

E A R N I N G S P R E S E N T A T I O N | 1 Q 2 6 38

ArcBest

Consolidated

1. Represents costs related to our customer pilot offering of Vaux and initiatives to optimize our performance through technological innovation.

2. Represents the amortization of acquired intangible assets in the Asset-Light segment.

3. Non-GAAP amounts are calculated in total and may not equal the sum of the GAAP and the non-GAAP adjustments due to rounding.

A D D I T I O N A L

I N F O R M A T I O N

E A R N I N G S P R E S E N T A T I O N | 1 Q 2 6 39

ArcBest

Consolidated

RECONCILIATIONS OF GAAP TO NON-GAAP FINANCIAL MEASURES

(Unaudited)

1Q26 1Q25

ArcBest Consolidated – Diluted Earnings (Loss) Per Share (1)

Amounts on a GAAP basis $ (0.05) $ 0.13

Innovative technology costs, after-tax (includes related financing costs) (2) 0.25 0.25

Purchase accounting amortization, after-tax (3) 0.09 0.10

Changes in cash surrender value and gains on life insurance policies 0.03 0.03

Tax benefit from vested RSUs - -

Non-GAAP amounts $ 0.32 $ 0.51

1. For first quarter 2026, ArcBest reported a net loss on a GAAP basis and reported net income on a non-GAAP basis. The average common shares outstanding used to calculate

non-GAAP diluted earnings per share for first quarter 2026 were adjusted to include unvested restricted stock awards, which were excluded from the calculation of GAAP diluted

earnings per share due to the net loss.

2. Represents costs related to our customer pilot offering of Vaux and initiatives to optimize our performance through technological innovation.

3. Represents the amortization of acquired intangible assets in the Asset-Light segment.

Three

Months Ended

Average Common Shares Outstanding March 31, 2026

Diluted shares on GAAP basis 22,338,397

Effect of unvested restricted stock awards 143,010

Non-GAAP diluted shares 22,481,407

A D D I T I O N A L

I N F O R M A T I O N

E A R N I N G S P R E S E N T A T I O N | 1 Q 2 6 40

Asset-Light

A D D I T I O N A L

I N F O R M A T I O N RECONCILIATIONS OF GAAP TO NON-GAAP FINANCIAL MEASURES

(Unaudited)

1Q26 1Q25

Asset-Light – Operating Income (Loss) ($ millions)

Amounts on a GAAP basis $ 0.2 $ (4.4)

Purchase accounting amortization, pre-tax (1) 2.6 3.2

Non-GAAP amounts $ 2.8 $ (1.2)

1. Represents the amortization of acquired intangible assets in the Asset-Light segment.

E A R N I N G S P R E S E N T A T I O N | 1 Q 2 6 41

Asset-Based

A D D I T I O N A L

I N F O R M A T I O N

RECONCILIATIONS OF GAAP TO NON-GAAP FINANCIAL MEASURES*

(Unaudited)

2019 2020 2021 2022 2023 2024 2025 1Q26 TTM

Asset-Based

Operating Income ($ millions, except percentages)

Amounts on a GAAP basis $ 102.1 95.2% $ 98.9 95.3% $ 260.7 89.9% $ 381.1 87.3% $ 253.2 91.2% $ 242.6 91.2% $ 172.0 93.7% $ 163.1 94.1%

Gain on sale of certain

properties, pre-tax (1) - - - - - - - - - - - - (15.7) 0.6 (15.7) 0.6

Innovative technology costs,

pre-tax (2) 13.7 (0.6) 22.5 (1.1) 27.6 (1.1) 27.2 (0.9) 21.7 (0.8) - - - - - -

Asset impairment charges,

pre-tax (3) - - - - - - - - 0.7 - - - - - - -

Nonunion vacation policy

enhancement, pre-tax (4) - - - - - - 1.2 - - - - - - - - -

ELD conversion costs, pre-tax (5) 2.7 (0.1) - - - - - - - - - - - - - -

Nonunion pension termination

costs, pre-tax (6) 0.3 - - - - - - - - - - - - - - -

Non-GAAP amounts (7) $ 118.8 94.5% $ 121.3 94.2% $288.3 88.8% $409.6 86.4% $ 275.5 90.4% $242.6 91.2% $ 156.3 94.3% $ 147.3 94.6%

*See “Notes to Non-GAAP Financial Tables” for footnotes to this non-GAAP table

E A R N I N G S P R E S E N T A T I O N | 1 Q 2 6 42

Asset-Light

A D D I T I O N A L

I N F O R M A T I O N

RECONCILIATIONS OF GAAP TO NON-GAAP FINANCIAL MEASURES*

(Unaudited)

2019 2020 2021 2022 2023 2024 2025 1Q26 TTM

Asset-Light – Operating Income (Loss) ($ millions)

Amounts on a GAAP basis $ (20.2) $ 9.7 $ 46.4 $ 52.7 $ (12.3) $ 58.4 $ (15.3) $ (10.7)

Purchase accounting amortization, pre-tax (8) 4.2 3.8 5.3 12.9 12.8 12.8 12.8 12.2

Change in fair value of contingent consideration, pre-tax (9) - - - 18.3 (19.1) (90.3) (2.7) (2.7)

Asset impairment charges, pre-tax (3) 26.5 - - - 14.4 1.7 6.6 6.6

Legal settlement, pre-tax (10) - - - - 9.5 0.3 - -

Gain on sale of subsidiaries, pre-tax (11) - - (6.9) (0.4) - - - -

Nonunion vacation policy enhancement, pre-tax (4) - - - 0.3 - - - -

Non-GAAP amounts (7) $ 10.5 $ 13.4 $ 44.7 $ 83.8 $ 5.3 $ (17.1) $ 1.5 $ 5.5

*See “Notes to Non-GAAP

Financial Tables” for footnotes

to this non-GAAP table

E A R N I N G S P R E S E N T A T I O N | 1 Q 2 6 43

A D D I T I O N A L

I N F O R M A T I O N

RECONCILIATIONS OF GAAP TO NON-GAAP FINANCIAL MEASURES*

(Unaudited)

2019 2020 2021 2022 2023 2024 2025 1Q26 TTM

ArcBest Consolidated – Adjusted EBITDA (13) ($ millions)

Net Income (Amounts on a GAAP basis) $ 35.2 $ 67.3 $ 210.5 $ 294.6 $ 142.2 $ 173.4 $ 60.1 $ 55.9

Interest and other related financing costs 11.5 11.7 8.9 7.7 9.1 9.0 12.4 13.9

Income tax provision 10.1 20.4 62.6 93.7 44.8 45.4 23.0 21.7

Depreciation and amortization (14) 111.1 116.8 122.6 138.2 145.3 149.1 170.3 174.7

Amortization of share-based compensation 9.4 10.3 11.2 12.5 11.4 11.4 10.6 10.3

Change in fair value of contingent consideration (9) - - - 18.3 (19.1) (90.3) (2.7) (2.7)

Asset impairment charges (3) 26.5 - - - 30.2 1.7 12.0 12.0

Legal settlement (10)

- - - - 9.5 0.3 - -

Change in fair value of equity investment (15)

- - - - (3.7) 28.7 - -

Gain on sale of subsidiaries, after-tax (11)

- - (6.9) (0.4) - - - -

Transaction costs, after-tax (16)

- - 6.0 - - - - -

Amortization of actuarial losses of benefit plans and pension

settlement expense (17) 9.8 - - - - - - -

Consolidated Adjusted EBITDA (7) $ 213.6 $ 226.5 $ 414.8 $ 564.6 $ 369.6 $ 328.6 $ 285.8 $ 285.9

ArcBest

Consolidated

*See “Notes to Non-GAAP

Financial Tables” for footnotes

to this non-GAAP table

(continuing operations)(12)

RETURN ON CAPITAL EMPLOYED (ROCE)(18) 2019 2020 2021 2022 2023 2024 2025 1Q26 TTM

(Unaudited, $ millions)

Net Income (Amounts on a GAAP basis) $ 35.2 $ 67.3 $ 210.5 $ 294.6 $ 142.2 $ 173.4 $ 60.1 $ 55.9

Innovative technology costs, after-tax (includes related financing costs) (2) 15.7 19.6 24.9 30.8 39.7 26.1 22.2 22.1

Purchase accounting amortization, after-tax (8) 3.1 2.8 3.9 9.6 9.6 9.6 9.6 9.1

Changes in cash surrender value and gains on life insurance policies (3.7) (2.3) (4.1) 2.7 (4.6) (3.3) (3.3) (3.3)

Tax expense (benefit) from vested RSUs (19) 0.5 0.5 (7.6) (8.1) (5.3) (11.3) 1.0 0.9

Change in fair value of contingent consideration, after-tax (9) - - - 13.6 (14.4) (67.9) (2.0) (2.0)

Asset impairment charges, after-tax (3) 19.8 - - - 22.6 1.3 9.1 9.1

Legal settlement, after-tax (10)

- - - - 7.1 0.2 - -

Gain on sale of certain properties, after-tax (1)

- - - - - - (11.8) (11.8)

Change in fair value of equity investment, after-tax (15)

- - - - (2.8) 21.6 - -

Gain on sale of subsidiaries, after-tax (11)

- - (5.4) (0.3) - - - -

Nonunion vacation policy enhancement, after-tax (4) - - - 1.5 - - - -

Tax credits (20) (2.5) (1.3) (1.5) 0.2 - - - -

Transaction costs, after-tax (16)

- - 4.4 - - - - -

Nonunion pension expense, including settlement expense, after-tax (21) 8.0 0.1 - - - - - -

ELD conversion costs, after-tax (5) 2.0 - - - - - - -

Nonunion pension termination costs, after-tax (6) 0.3 - - - - - - -

After-tax interest expense (22) 8.7 8.8 6.5 5.7 6.7 6.6 9.1 10.2

ROCE Earnings (7) $ 87.1 $ 95.5 $ 231.5 $ 350.5 $ 200.8 $ 156.3 $ 93.9 $ 90.2

Beginning equity 717.7 763.0 828.6 929.1 1,151.4 1,242.4 1,314.4 1,294.7

Ending equity 763.0 828.6 929.1 1,151.4 1,242.4 1,314.4 1,295.7 1,286.5

Average Total Equity (23) $ 740.4 $ 795.8 $ 878.8 $ 1,040.2 $ 1,196.9 $ 1,278.4 $ 1,305.0 $ 1,290.6

Beginning debt 291.7 323.5 284.2 225.5 264.6 228.9 189.1 214.2

Ending debt 323.5 284.2 225.5 264.6 228.9 189.1 223.9 223.7

Average Total Debt (24) $ 307.6 $ 303.9 $ 254.9 $ 245.1 $ 246.8 $ 209.0 $ 206.5 $ 218.9

Average Capital Employed $ 1,048.0 $ 1,099.7 $ 1,133.7 $ 1,285.3 $ 1,443.7 $ 1,487.4 $ 1,511.5 $ 1,509.6

ROCE (percent) 8% 9% 20% 27% 14% 11% 6% 6%

A D D I T I O N A L

I N F O R M A T I O N

ArcBest

Consolidated

*See “Notes to Non-GAAP

Financial Tables” for footnotes

to this non-GAAP table

(continuing operations)(12)

The following footnotes apply to the non-GAAP financial tables on the previous four slides in this presentation:

1) Primarily includes gains on two service center sales within the Asset-Based operations.

2) Represents costs related to our customer pilot offering of Vaux and initiatives to optimize our performance through technological innovation. The 2019-2023 periods also include costs associated with the freight

handling pilot test program at ABF Freight, for which the decision was made to pause the pilot during third quarter 2023. Costs for 2019-2020 have been adjusted to conform to the current-year presentation.

3) The 2025 periods represent noncash asset impairment charges recognized during fourth quarter 2025 related to the indefinite-lived intangible assets within Asset-Light’s segment and the write-off of certain

assets utilized in the freight handling pilot program. The 2024 periods represent noncash asset impairment charges for certain revenue equipment and software recognized during fourth quarter 2024 as part of a

strategic decision to adjust capacity within Asset-Light’s operations. The 2023 periods represent noncash lease-related impairment charges for a freight handling pilot facility, an Asset-Based service center, and

Asset-Light office spaces that were made available for sublease. The 2019 periods represent a noncash impairment charge recognized in fourth quarter related to a portion of the goodwill, customer relationship

intangible assets, and revenue equipment associated with the acquisition of truckload brokerage and truckload dedicated businesses within the Asset-Light segment.

4) Represents a one-time, noncash charge for enhancements to our nonunion vacation policy which were effective third quarter 2022.

5) Impairment charges related to equipment replacement and other one-time costs incurred to comply with the electronic logging device (“ELD”) mandate which became effective in December 2019.

6) Consulting fee incurred in third quarter 2019 associated with the termination of the nonunion defined benefit pension plan.

7) Non-GAAP amounts are calculated in total and may not equal the sum of the GAAP and the non-GAAP adjustments due to rounding.

8) Represents the amortization of acquired intangible assets in the Asset-Light segment.

9) Represents change in fair value of the contingent earnout consideration recorded for the MoLo acquisition.

10) Represents settlement expenses related to the classification of certain Asset-Light employees under the Fair Labor Standards Act, which were paid during first quarter 2025.

11) Gains associated with the April 2021 divestitures of moving services subsidiaries for which the gains were recognized in second quarter 2021, when the contingent consideration was received on the transactions,

as well as including the contingent amount recognized in second quarter 2022 when the funds were released to escrow.

12) Historical results of FleetNet have been excluded from results for all periods presented, and reclassifications have been made to the prior-period financial statements to conform to current-year presentation.

13) Adjusted EBITDA is used for business planning and as a key performance measure, particularly because it excludes certain significant expenses resulting from strategic decisions or other factors rather than core

daily operations, such as amortization of acquired intangibles and software of the Asset-Light segment. The calculation of Consolidated Adjusted EBITDA begins with net income (loss), which is the most directly

comparable GAAP measure.

14) Includes amortization of intangibles associated with acquired businesses.

15) For 2024, represents a noncash impairment charge to write off an equity investment in Phantom Auto, a provider of human-centered remote operation software, which ceased operations during first quarter

2024. For 2023, represents the increase in fair value of an investment in Phantom Auto based on observable price changes during second quarter 2023.

16) Represents costs associated with the November 1, 2021, acquisition of MoLo Solutions, LLC.

17) Includes pre-tax pension settlement expense of $4.2 million related to the Company’s nonunion defined benefit pension plan, for which plan termination was completed as of December 31, 2019, and a $4.0

million noncash pension termination expense related to an amount which was stranded in accumulated other comprehensive income until the pension benefit obligation was settled upon plan termination.

18) Management uses Adjusted Return on Capital Employed (ROCE) as a measure of the profitability of the company's capital employed in its business operations. ROCE is a good indicator of long-term company and

management performance as it relates to capital efficiency. The calculation of ROCE as presented below begins with the numerator of Net Income from Continuing Operations and the denominator of Average

Debt and Average Total Equity. The Net Income from Continuing Operations is adjusted for Non-GAAP items and after-tax interest expense.

19) Represents recognition of the tax impact for the vesting of share-based compensation.

20) Represents tax credits recognized in the tax provision which relate to a prior tax year due to timing of recognition or retroactive reinstatement of the tax credits. Includes amounts related to alternative fuel tax

credit in 2018, 2019 and 2022. Includes amounts related to research and development tax credit in 2019, 2020 and 2021. The 2022 period also includes amounts related to the alternative fuel tax credit for the

year ended December 31, 2021, which were recorded in third quarter 2022.

21) Represents nonunion pension expense, including pension settlement and termination expense, related to the Company’s nonunion defined benefit pension plan for which plan termination was completed in 2019.

Also includes pension settlement expense related to the Company’s supplemental benefit plan.

22) After-tax interest expense is interest and other related financing costs, net of an assumed tax rate reflective of the applicable statutory and/or effective tax rates for the period presented.

23) Average total equity is the average of the beginning and ending total stockholders’ equity.

24) Average total debt is the average of the beginning and ending current portion of long-term debt and long-term debt, less current portion.

E A R N I N G S P R E S E N T A T I O N | 1 Q 2 6 45

Notes to Non-GAAP Financial Tables

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Title of a 12(b) registered security.

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Reference 1: http://www.xbrl.org/2003/role/presentationRef

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Name of the Exchange on which a security is registered.

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-Section 12

-Subsection d1-1

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Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as soliciting material pursuant to Rule 14a-12 under the Exchange Act.

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Reference 1: http://www.xbrl.org/2003/role/presentationRef

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Trading symbol of an instrument as listed on an exchange.

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Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as written communications pursuant to Rule 425 under the Securities Act.

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Reference 1: http://www.xbrl.org/2003/role/presentationRef

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