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Loar Holdings Inc.

For the period ended Dec 31, 2025. Filed Mar 2, 2026.

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A company's yearly report to the SEC, with audited financial statements. It is the fullest account a company gives of its business, its finances and the risks it sees.

FY2025 · Filed Mar 2, 2026

LOAR$78.57+4.3%Stored close · as of Nov 9, 2026

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

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Contents

Item 16. Form 10-K Summary

SIGNATURES

Pursuant to the requirements of Section 13 or 15(d) of the Securities Exchange Act of 1934, as amended, the Registrant has duly caused this Annual Report on Form 10-K to be signed on its behalf by the undersigned, thereunto duly authorized.

LOAR HOLDINGS INC.
By:/s/ Dirkson Charles
Name:Dirkson Charles
Title:President, Chief Executive Officer and Executive Co-Chairman and Director

Pursuant to the requirements of the Securities Act of 1933, as amended, this Annual Report on Form 10-K has been signed by the following persons in the capacities on the dates indicated.

SignaturesTitleDate
/s/ Dirkson CharlesPresident, Chief Executive Officer, ExecutiveMarch 2, 2026
Dirkson CharlesCo-Chairman and Director(principal executive officer)
/s/ Glenn D’AlessandroTreasurer and Chief Financial OfficerMarch 2, 2026
Glenn D’Alessandro(principal financial and accounting officer)
/s/ David AbramsDirectorMarch 2, 2026
David Abrams
/s/ Raja BobbiliDirectorMarch 2, 2026
Raja Bobbili
/s/ Alison BombergDirectorMarch 2, 2026
Alison Bomberg
/s/ Anthony M. CarpenitoDirectorMarch 2, 2026
Anthony M. Carpenito
/s/ M. Chad CrowDirectorMarch 2, 2026
M. Chad Crow
/s/ Taiwo DanmolaDirectorMarch 2, 2026
Taiwo Danmola
/s/ Paul S. LevyDirectorMarch 2, 2026
Paul S. Levy
/s/ Margaret McGetrickDirectorMarch 2, 2026
Margaret McGetrick
/s/ Brett MilgrimExecutive Co-Chairman and DirectorMarch 2, 2026
Brett Milgrim

INDEX TO CONSOLIDATED FINANCIAL STATEMENTS

Report of Independent Registered Public Accounting Firm (Ernst & Young LLP, PCAOB ID:42)F-2
Consolidated Balance Sheets as of December 31, 2025 and 2024F-4
Consolidated Statements of Operations for the Years Ended December 31, 2025, 2024 and 2023F-5
Consolidated Statements of Comprehensive Income (Loss) for the Years Ended December 31, 2025, 2024, and 2023F-6
Consolidated Statements of Equity for the Years Ended December 31, 2025, 2024, and 2023F-7
Consolidated Statements of Cash Flows for the Years Ended December 31, 2025, 2024, and 2023F-8
Notes to Consolidated Financial StatementsF-9

Report of Independent Registered Public Accounting Firm

To the Stockholders and the Board of Directors of Loar Holdings Inc.

Opinion on the Financial Statements

We have audited the accompanying consolidated balance sheets of Loar Holdings Inc. (the Company) as of December 31, 2025 and 2024, the related consolidated statements of operations, comprehensive income (loss), equity and cash flows for each of the three years in the period ended December 31, 2025, and the related notes (collectively referred to as the “consolidated financial statements”). In our opinion, the consolidated financial statements present fairly, in all material respects, the financial position of the Company at December 31, 2025 and 2024, and the results of its operations and its cash flows for each of the three years in the period ended December 31, 2025, in conformity with U.S. generally accepted accounting principles.

We also have audited, in accordance with the standards of the Public Company Accounting Oversight Board (United States) (PCAOB), the Company's internal control over financial reporting as of December 31, 2025, based on criteria established in Internal Control—Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission (2013 framework), and our report dated March 2, 2026 expressed an unqualified opinion thereon.

Basis for Opinion

These financial statements are the responsibility of the Company's management. Our responsibility is to express an opinion on the Company’s financial statements based on our audits. We are a public accounting firm registered with the PCAOB and are required to be independent with respect to the Company in accordance with the U.S. federal securities laws and the applicable rules and regulations of the Securities and Exchange Commission and the PCAOB.

We conducted our audits in accordance with the standards of the PCAOB. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement, whether due to error or fraud. Our audits included performing procedures to assess the risks of material misstatement of the financial statements, whether due to error or fraud, and performing procedures that respond to those risks. Such procedures included examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements. Our audits also included evaluating the accounting principles used and significant estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that our audits provide a reasonable basis for our opinion.

Critical Audit Matters

The critical audit matters communicated below are matters arising from the current period audit of the financial statements that were communicated or required to be communicated to the audit committee and that: (1) relate to accounts or disclosures that are material to the financial statements and (2) involved our especially challenging, subjective or complex judgments. The communication of critical audit matters does not alter in any way our opinion on the consolidated financial statements, taken as a whole, and we are not, by communicating the critical audit matters below, providing separate opinions on the critical audit matters or on the accounts or disclosures to which they relate.

Revenue Recognition
Description of the MatterThe Company’s revenue was $496.3 million for the year ended December 31, 2025. As explained in Note 4 to the consolidated financial statements, revenue is recognized in an amount that reflects the consideration the Company expects to be entitled to in exchange for those goods or services when control of the promised good or service is transferred to the customer. Substantially all revenue is recognized at a point in time. The principal consideration for our determination that performing procedures relating to revenue recognition is a critical audit matter is the extensive audit effort in performing procedures related to the Company’s revenue.
How We Addressed the Matter in Our AuditOur procedures included, among others, (i) assessing the completeness, accuracy, and existence of revenue recognized by testing the correlation of revenue to accounts receivable and cash, (ii) testing revenue recognized for a sample of revenue transactions before and after period end by obtaining and inspecting source documents, such as purchase orders, invoices and proof of shipment or delivery and (iii) confirming a sample of outstanding customer invoice balances, and for confirmations not returned, obtaining and inspecting source documents, including invoices, proof of shipment, and subsequent cash receipts, where applicable.
Business Combinations
Description of the MatterAs described in Note 2 to the consolidated financial statements, the Company completed the acquisition of LMB Fans & Motors (LMB) in December 2025 for consideration of $474.8 million. This acquisition has been accounted for as a business combination and the acquisition accounting was disclosed as preliminary as of December 31, 2025.Auditing the Company’s estimated fair value of the acquired intangible assets for the acquisition of LMB was judgmental due to the subjectivity of the key inputs used by management in the internal valuation of the acquired identifiable intangible assets in the preliminary purchase accounting. The key inputs to the fair value of the intangible assets of LMB are based on historical experience and information obtained from comparable prior acquisitions.
How We Addressed the Matter in Our AuditWe obtained an understanding, evaluated the design and tested the operating effectiveness of controls over the Company’s estimation of the fair value of the material acquired intangible assets of LMB. For example, we tested controls over the valuation of acquired identifiable intangible assets, including controls over management’s review of the valuation model and the significant assumptions described above, as well as verification of underlying data used in the analyses.To test the preliminary estimated fair value of the acquired intangible assets, we performed audit procedures that included, among others, assessing the reasonableness of the internal valuation utilized by management and comparing the key inputs in the internal valuation discussed above to previous comparable acquisitions of the Company. We also performed sensitivity analyses of the key inputs to evaluate the changes in the fair value estimates of the acquired identifiable intangible assets that would result from changes in the key inputs.

/s/ Ernst & Young LLP

We have served as the Company’s auditor since 2013.

Stamford, Connecticut

March 2, 2026

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