• Total sales revenue down 1.0% to $358.0 million
• Underlying profit before tax down 16.3% to $58.0 million
• Strong export sales growth of 8.8%, with US market up 26.1%

ARB Corporation Limited (ASX: ARB) has released its unaudited management accounts for the half-year ended 31 December 2025 (1H FY2026). The company reported total sales revenue of $358.0 million, a decrease of 1.0% compared to the previous corresponding period. Sales to the Australian Aftermarket channel declined 1.7%, reflecting sales of key models in the second quarter and ongoing fitting capacity constraints in Australia. Company sales to the OEM channel in Australia declined 38.2% compared to the same period last year due to the timing of OEM contracts and model releases. However, sales to the Export channel increased 8.8%, with sales into the key US market up 26.1%. ARB expects to report a 1H FY2026 underlying profit before tax of approximately $58.0 million, excluding one-off items. This represents a reduction of 16.3% compared to the underlying profit before tax reported in the prior period last year. The two key contributors to the decline in profit were lower gross margins driven by the weaker Australian dollar compared to the Thai baht and lower factory overhead recoveries as inventory levels materially increased in the prior comparable period. At 31 December 2025, ARB held cash of $59.4 million with no debt after paying the FY2025 final dividend and a special dividend during the period.