Yoshishima

Flexsteel Industries, Inc. (FLXS)

Description

Flexsteel Industries, Inc. is one of the largest U.S. manufacturers, importers, and marketers of residential and commercial upholstered and casegoods furniture. Its product line includes sofas, recliners, dining tables, bedroom furniture, and outdoor furnishings, distributed through retail and e-commerce channels.

Historical Reports

Financial Information

Report Date
2025-04-30
Report Period
Quarter ended March 31, 2025
Debt
$108,007,000
Debt History
Shrinking by approximately 12.9% year-over-year (from $124.1 M at June 2024 to $108.0 M at March 2025)
Debt Trend
Decreasing

Profit Information

Profit
$9,452,000
Profit History
Growing by approximately 68.6% year-over-year (from $5.606 M in the nine months ended March 2024 to $9.452 M in the nine months ended March 2025)
Profit Trend
Increasing

Detailed Report

Flexsteel Industries, Inc. 10-Q Financial Analysis

Report Date: April 30, 2025
Period Covered: Quarter and nine months ended March 31, 2025
Form Type: 10-Q

Executive Summary

  • Net sales for Q3 FY2025: $113.972 M (up 6.3% from $107.219 M in Q3 FY2024)
  • Gross profit margin: 22.2% of net sales (vs. 21.7% prior year)
  • Net loss for Q3: $3.742 M (-$0.71 per diluted share) vs. net income $1.803 M (+$0.33 per share) in Q3 FY2024
  • Nine-month net income: $9.452 M (+68.6%) or $1.70 per diluted share
  • Total liabilities down 12.9% to $108.007 M, strengthening working capital to $103.4 M

Profit and Loss Analysis

  1. Revenue Growth
    • Q3 net sales increased 6.3% driven by higher retail channel volume and favorable product mix.
    • Nine-month net sales rose to $326.462 M (+8.0% year-over-year).
  2. Margins & Expenses
    • Gross margin expanded 50 bps year-over-year due to fixed cost leverage and mix improvement.
    • SG&A declined to 15.0% of net sales in Q3 (vs. 16.5% prior year) and 15.2% in nine months (vs. 17.1%), reflecting cost savings and disciplined expense control.
  3. One-Time Items
    • Recorded $1.41 M pretax non-cash impairment on right-of-use asset (Mexicali lease).
    • Recognized $0.75 M pretax gain on sale of ancillary Indiana facility and $0.80 M gain on Dublin, GA facility sale.
  4. Tax Rate
    • Effective tax rate: 24.5% in Q3 vs. 32.2% prior year; 25.6% for nine months vs. 30.8% prior year.

Balance Sheet & Liquidity

  • Working Capital: Increased to $103.4 M from $95.0 M a year ago.
  • Cash Position: Ended March 2025 with $22.634 M vs. $4.761 M at June 2024.
  • Debt & Leverage: Total liabilities decreased to $108.007 M. Revolver usage current portion $4.822 M.

Pros and Cons

Pros

  • Strong retail channel growth and improved gross margins
  • Robust cash generation with operating cash flow of $21.353 M in nine months
  • Balance sheet deleveraging and ample liquidity

Cons

  • Q3 net loss due to one-time impairments and restructuring charges
  • E-commerce softness and trade‐policy uncertainty (tariffs on Vietnam imports)
  • Long-term leases carry fixed obligations; sublease market volatility

Statistics Breakdown

Revenue by channel (unaudited):

Quarter ended March 2025:

  • Retail channel: $106.0 M
  • E-commerce channel: ~$8.0 M

Nine months ended March 2025 (vs. prior year):

  • Retail sales up by ~$30.8 M
  • E-commerce sales down by ~$5.9 M

Company Direction Insights

Flexsteel is on a solid recovery trajectory, leveraging operational efficiencies, fixed-cost leverage, and targeted distribution optimization. Continued deleveraging of the balance sheet and strong cash generation support strategic investments and share repurchase programs. Potential headwinds include trade-policy volatility, e-commerce channel softness, and lease-related fixed costs. Management’s focus on cost discipline, channel diversification, and balance sheet strength positions the company for sustainable profitability in FY2025 and beyond.