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FEDERAL SIGNAL CORP /DE/

For the period ended Mar 31, 2026. Filed Apr 29, 2026.

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About this filing

A company's report for each of its first three quarters. The financial statements are not audited. It shows how the business has moved since the last annual report, and what management says changed.

Mar 31, 2026 · Filed Apr 29, 2026

FSS$113.44+1.2%Stored close · as of Nov 6, 2026

Extracted filing text, with the paragraph anchors used by the comparison.

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Table of Contents

FEDERAL SIGNAL CORPORATION

TABLE OF CONTENTS

Page
PART I. · FINANCIAL INFORMATION
Item 1.Financial Statements (Unaudited)2
Condensed Consolidated Statements of Operations for the Three Months Ended March 31, 2026 and 20252
Condensed Consolidated Statements of Comprehensive Income for the Three Months Ended March 31, 2026 and 20253
Condensed Consolidated Balance Sheets as of March 31, 2026 and December 31, 20254
Condensed Consolidated Statements of Cash Flows for the Three Months Ended March 31, 2026 and 20255
Condensed Consolidated Statements of Stockholders’ Equity for the Three Months Ended March 31, 2026 and 20256
Notes to Condensed Consolidated Financial Statements7
Note 1 – Summary of Significant Accounting Policies7
Note 2 – Acquisitions8
Note 3 – Revenue Recognition12
Note 4 – Inventories12
Note 5 – Debt13
Note 6 – Goodwill and Other Intangible Assets14
Note 7 – Income Taxes15
Note 8 – Pensions15
Note 9 – Commitments and Contingencies16
Note 10 – Earnings Per Share17
Note 11 – Stockholders’ Equity18
Note 12 – Segment Information20
Note 13 – Fair Value Measurements22
Item 2.Management’s Discussion and Analysis of Financial Condition and Results of Operations24
Item 3.Quantitative and Qualitative Disclosures About Market Risk31
Item 4.Controls and Procedures31
PART II.OTHER INFORMATION
Item 1.Legal Proceedings32
Item 1A.Risk Factors32
Item 2.Unregistered Sales of Equity Securities and Use of Proceeds32
Item 3.Defaults Upon Senior Securities32
Item 4.Mine Safety Disclosures32
Item 5.Other Information32
Item 6.Exhibits33
SIGNATURE34

FORWARD-LOOKING STATEMENTS

This Quarterly Report on Form 10-Q (“Form 10-Q”) is being filed by Federal Signal Corporation and its subsidiaries (referred to collectively as the “Company,” “we,” “our,” or “us” herein, unless the context otherwise indicates) with the United States (“U.S.”) Securities and Exchange Commission (the “SEC”), and includes comments made by management that may contain words such as “may,” “will,” “believe,” “expect,” “anticipate,” “intend,” “plan,” “project,” “estimate,” and “objective” or similar terminology, or the negative thereof, concerning the Company’s future financial performance, business strategy, plans, goals, and objectives. These expressions are intended to identify forward-looking statements within the meaning of Section 27A of the Securities Act of 1933, as amended (the “Securities Act”), Section 21E of the Securities Exchange Act of 1934, as amended (the “Exchange Act”), and the Private Securities Litigation Reform Act of 1995. Forward-looking statements include information concerning the Company’s possible or assumed future performance or results of operations and are not guarantees. While these statements are based on assumptions and judgments that management has made in light of industry experience as well as perceptions of historical trends, current conditions, expected future developments, and other factors believed to be appropriate under the circumstances, they are subject to risks, uncertainties, and other factors that may cause the Company’s actual results, performance, or achievements to be materially different.

These risks and uncertainties, some of which are beyond the Company’s control, include the risk factors described under Part I, Item 1A, Risk Factors, of the Company’s Annual Report on Form 10-K for the year ended December 31, 2025, which was filed with the SEC on February 25, 2026. These factors may not constitute all factors that could cause actual results to differ materially from those discussed in any forward-looking statement. The Company operates in a continually changing business environment and new factors emerge from time to time. The Company cannot predict such factors, nor can it assess the impact, if any, of such factors on its results of operations, financial condition, or cash flow. Accordingly, forward-looking statements should not be relied upon as a predictor of actual results. The Company disclaims any responsibility to update any forward-looking statement provided in this Form 10-Q.

ADDITIONAL INFORMATION

The Company is subject to the reporting and information requirements of the Exchange Act and, as a result, is obligated to file Annual Reports on Form 10-K, Quarterly Reports on Form 10-Q, Current Reports on Form 8-K, and other reports and information with the SEC, as well as amendments to those reports. The Company makes these filings available free of charge through our website atwww.federalsignal.com as soon as reasonably practicable after such materials are filed with, or furnished to, the SEC. The Company also uses its website as a means of disclosing material non-public information and to comply with our disclosure requirements under Regulation FD. Information on our website does not constitute part of this Form 10-Q. In addition, the SEC maintains a website atwww.sec.gov that contains reports, proxy, and information statements, and other information regarding issuers that file electronically.

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The text of this filing, as the company filed it with the SEC, without its images or exhibits. This is not investment advice.