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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 10-Q
(Mark One)
☒ Quarterly report pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934
For the fiscal quarter ended September 30, 2025
or
☐ Transition Report Pursuant to Section 13 or 15(d) of The Securities Exchange Act of 1934
for the Transition Period From ________To _______
Commission file number 0-31164
Preformed Line Products Company
(Exact name of registrant as specified in its charter)

Ohio |  | 34-0676895
(State or Other Jurisdiction of Incorporation or Organization) |  | (I.R.S. Employer Identification No.)

660 Beta Drive Mayfield Village, Ohio |  | 44143
(Address of Principal Executive Office) |  | (Zip Code)

(440) 461‑5200
(Registrant's telephone number, including area code)

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

Title of each class | Trading Symbol(s) | Name of each exchange on which registered
Common Shares, $2 par value per share | PLPC | NASDAQ

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports) and (2) has been subject to such filing requirements for the past 90 days. Yes ☒ No ☐
Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit such files). Yes ☒ No ☐
Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth company. See definitions of “large accelerated filer,” “accelerated filer,” “smaller reporting company,” and “emerging growth company” in Rule 12b-2 of the Exchange Act.

Large accelerated filer | ☐ |  |  | Accelerated filer | ☒
Non-accelerated filer | ☐ |  |  | Smaller Reporting Company | ☐
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. ☐
Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes ☐ No ☒
The number of shares outstanding as of October 17, 2025: 4,901,871.

Table of Contents

|  |  |  | Page
Part I – Financial Information |  |
Item 1. |  | Financial Statements |  | 3
Item 2. |  | Management’s Discussion and Analysis of Financial Condition and Results of Operations |  | 23
Item 3. |  | Quantitative and Qualitative Disclosures About Market Risk |  | 31
Item 4. |  | Controls and Procedures |  | 31
Part II – Other Information |  |
Item 1. |  | Legal Proceedings |  | 32
Item 1A. |  | Risk Factors |  | 32
Item 2. |  | Unregistered Sales of Equity Securities and Use of Proceeds |  | 32
Item 3. |  | Defaults Upon Senior Securities |  | 32
Item 4. |  | Mine Safety Disclosures |  | 32
Item 5. |  | Other Information |  | 32
Item 6. |  | Exhibits |  | 33
SIGNATURES |  | 34

2

PART I – FINANCIAL INFORMATION
ITEM 1. FINANCIAL STATEMENTS
PREFORMED LINE PRODUCTS COMPANY
CONSOLIDATED BALANCE SHEETS

| September 30, 2025 |  | December 31, 2024
(Thousands of dollars, except share and per share data) | (Unaudited) |  |
ASSETS |  |  |
Cash, cash equivalents and restricted cash | $ | 72,946 |  |  | $ | 57,244 |
Accounts receivable, net | 120,794 |  |  | 111,402 |
Inventories, net | 146,089 |  |  | 129,913 |
Prepaid expenses | 14,117 |  |  | 11,720 |
Other current assets | 6,330 |  |  | 5,514 |
TOTAL CURRENT ASSETS | 360,276 |  |  | 315,793 |
Property, plant and equipment, net | 217,781 |  |  | 195,086 |
Operating lease, right-of-use assets | 9,932 |  |  | 10,117 |
Goodwill | 30,480 |  |  | 26,685 |
Other intangible assets, net | 9,672 |  |  | 9,656 |
Deferred income taxes | 7,310 |  |  | 6,546 |
Other assets | 9,172 |  |  | 9,994 |
TOTAL ASSETS | $ | 644,623 |  |  | $ | 573,877 |
LIABILITIES AND SHAREHOLDERS' EQUITY |  |  |
Trade accounts payable | $ | 48,858 |  |  | $ | 41,951 |
Notes payable to banks | 2,847 |  |  | 7,782 |
Operating lease liabilities, current | 1,804 |  |  | 1,588 |
Current portion of long-term debt | 4,660 |  |  | 2,430 |
Accrued compensation and other benefits | 30,728 |  |  | 25,904 |
Accrued expenses and other liabilities | 24,452 |  |  | 25,503 |
Dividends payable | 1,198 |  |  | 1,293 |
Income taxes payable | 1,896 |  |  | 1,962 |
TOTAL CURRENT LIABILITIES | 116,443 |  |  | 108,413 |
Long-term debt, less current portion | 31,346 |  |  | 18,357 |
Operating lease liabilities, noncurrent | 6,180 |  |  | 6,538 |
Deferred income taxes | 5,655 |  |  | 3,766 |
Other noncurrent liabilities | 18,661 |  |  | 14,479 |
SHAREHOLDERS' EQUITY |  |  |
Common shares $2 par value per share, 15,000,000 shares authorized, 4,901,871 and 4,913,621 issued and outstanding, at September 30, 2025 and December 31, 2024 | 13,831 |  |  | 13,752 |
Common shares issued to rabbi trust, 222,506 and 222,887 shares at September 30, 2025 and December 31, 2024, respectively | (9,586) |  |  | (9,575) |
Deferred compensation liability | 9,586 |  |  | 9,575 |
Paid-in capital | 65,641 |  |  | 65,093 |
Retained earnings | 576,985 |  |  | 553,179 |
Treasury shares, at cost, 2,013,240 and 1,961,772 shares at September 30, 2025 and December 31, 2024, respectively | (134,676) |  |  | (126,800) |
Accumulated other comprehensive loss | (55,476) |  |  | (82,909) |
TOTAL PREFORMED LINE PRODUCTS COMPANY SHAREHOLDERS' EQUITY | 466,305 |  |  | 422,315 |
Noncontrolling interest | 33 |  |  | 9 |
TOTAL SHAREHOLDERS' EQUITY | 466,338 |  |  | 422,324 |
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY | $ | 644,623 |  |  | $ | 573,877 |

See notes to consolidated financial statements (unaudited).
3

PREFORMED LINE PRODUCTS COMPANY
STATEMENTS OF CONSOLIDATED INCOME
(UNAUDITED)

| Three Months Ended September 30, |  | Nine Months Ended September 30,
| 2025 |  | 2024 |  | 2025 |  | 2024
(Thousands, except per share data) |  |  |  |  |  |  |
Net sales | $ | 178,087 |  |  | $ | 146,973 |  |  | $ | 496,229 |  |  | $ | 426,597 |
Cost of products sold | 125,238 |  |  | 101,195 |  |  | 339,310 |  |  | 292,415 |
GROSS PROFIT | 52,849 |  |  | 45,778 |  |  | 156,919 |  |  | 134,182 |
Costs and expenses |  |  |  |  |  |  |
Selling | 13,252 |  |  | 12,318 |  |  | 38,525 |  |  | 36,146 |
General and administrative | 19,149 |  |  | 16,414 |  |  | 55,440 |  |  | 48,272 |
Research and engineering | 6,182 |  |  | 5,545 |  |  | 17,356 |  |  | 16,334 |
Other operating expense, net | 1,134 |  |  | 1,109 |  |  | 2,212 |  |  | 186 |
| 39,717 |  |  | 35,386 |  |  | 113,533 |  |  | 100,938 |
OPERATING INCOME | 13,132 |  |  | 10,392 |  |  | 43,386 |  |  | 33,244 |
Other income (expense) |  |  |  |  |  |  |
Interest income | 683 |  |  | 538 |  |  | 1,577 |  |  | 1,856 |
Interest expense | (312) |  |  | (564) |  |  | (1,006) |  |  | (1,840) |
Pension termination expense | (11,657) |  |  | — |  |  | (11,657) |  |  | — |
Other income, net | 510 |  |  | 64 |  |  | 1,033 |  |  | 189 |
| (10,776) |  |  | 38 |  |  | (10,053) |  |  | 205 |
INCOME BEFORE INCOME TAXES | 2,356 |  |  | 10,430 |  |  | 33,333 |  |  | 33,449 |
Income tax (benefit) expense | (263) |  |  | 2,734 |  |  | 6,461 |  |  | 6,783 |
NET INCOME | $ | 2,619 |  |  | $ | 7,696 |  |  | $ | 26,872 |  |  | $ | 26,666 |
Net expense (income) attributable to noncontrolling interests | 7 |  |  | (16) |  |  | (24) |  |  | (24) |
NET INCOME ATTRIBUTABLE TO PREFORMED LINE PRODUCTS COMPANY SHAREHOLDERS | $ | 2,626 |  |  | $ | 7,680 |  |  | $ | 26,848 |  |  | $ | 26,642 |
AVERAGE NUMBER OF SHARES OF COMMON STOCK OUTSTANDING: |  |  |  |  |  |  |
Basic | 4,915 |  | 4,904 |  | 4,925 |  | 4,911
Diluted | 4,941 |  | 4,977 |  | 4,951 |  | 4,959
EARNINGS PER SHARE OF COMMON STOCK ATTRIBUTABLE TO PREFORMED LINE PRODUCTS COMPANY SHAREHOLDERS: |  |  |  |  |  |  |
Basic | $ | 0.53 |  |  | $ | 1.57 |  |  | $ | 5.45 |  |  | $ | 5.42 |
Diluted | $ | 0.53 |  |  | $ | 1.54 |  |  | $ | 5.42 |  |  | $ | 5.37 |

See notes to consolidated financial statements (unaudited).
4

PREFORMED LINE PRODUCTS COMPANY
STATEMENTS OF CONSOLIDATED COMPREHENSIVE INCOME
(UNAUDITED)

| Three Months Ended September 30, |  | Nine Months Ended September 30,
| 2025 |  | 2024 |  | 2025 |  | 2024
(Thousands of dollars) |  |  |  |  |
Net income | $ | 2,619 |  |  | $ | 7,696 |  |  | $ | 26,872 |  |  | $ | 26,666 |
Other comprehensive income (loss), net of tax: |  |  |  |  |  |  |
Foreign currency translation adjustment | 1,708 |  |  | 7,483 |  |  | 22,060 |  |  | (5,053) |
Pension adjustment, net of tax | 5,127 |  |  | 89 |  |  | 5,373 |  |  | 267 |
Other comprehensive income (loss), net of tax | 6,835 |  |  | 7,572 |  |  | 27,433 |  |  | (4,786) |
Comprehensive expense (income) attributable to noncontrolling interests | 7 |  |  | (16) |  |  | (24) |  |  | (24) |
COMPREHENSIVE INCOME ATTRIBUTABLE TO PREFORMED LINE PRODUCTS COMPANY SHAREHOLDERS | $ | 9,461 |  |  | $ | 15,252 |  |  | $ | 54,281 |  |  | $ | 21,856 |

See notes to consolidated financial statements (unaudited).
5

PREFORMED LINE PRODUCTS COMPANY
STATEMENTS OF CONSOLIDATED CASH FLOWS
(UNAUDITED)

| Nine Months Ended September 30,
| 2025 |  | 2024
(Thousands of dollars) |  |  |
OPERATING ACTIVITIES |  |  |
Net income | $ | 26,872 |  |  | $ | 26,666 |
Adjustments to reconcile net income to net cash provided by operations: |  |  |
Depreciation and amortization | 16,889 |  |  | 15,982 |
Deferred income taxes | 1,265 |  |  | (3,012) |
Share-based compensation expense | 3,973 |  |  | 1,949 |
Pension termination expense | 11,657 |  |  | — |
Loss (gain) on sale of property and equipment | 24 |  |  | (1,939) |
Other, net | 3,066 |  |  | 999 |
Changes in operating assets and liabilities |  |  |
Contributions to company pension plan | (2,872) |  |  | — |
Other, net | (9,351) |  |  | 2,768 |
NET CASH PROVIDED BY OPERATING ACTIVITIES | 51,523 |  |  | 43,413 |
INVESTING ACTIVITIES |  |  |
Capital expenditures | (29,977) |  |  | (11,220) |
Proceeds from the sale of property and equipment | 324 |  |  | 3,493 |
Proceeds from sale of investments | 1,679 |  |  | — |
Purchases of investments | (451) |  |  | — |
Acquisition of businesses, net of cash | (4,746) |  |  | — |
NET CASH USED IN INVESTING ACTIVITIES | (33,171) |  |  | (7,727) |
FINANCING ACTIVITIES |  |  |
(Payments) proceeds of notes payable to banks | (5,025) |  |  | 914 |
Proceeds from long-term debt | 19,035 |  |  | 94,023 |
Payments of long-term debt | (5,463) |  |  | (122,075) |
Dividends paid | (3,137) |  |  | (3,097) |
Proceeds from issuance of common shares | 397 |  |  | 160 |
Stock incentive plan payments | (3,799) |  |  | — |
Purchase of common shares for treasury | (389) |  |  | (113) |
Purchase of common shares for treasury from related parties | (7,487) |  |  | (8,141) |
Other | (1,474) |  |  | (2,473) |
NET CASH USED IN FINANCING ACTIVITIES | (7,342) |  |  | (40,802) |
Effects of exchange rate changes on cash, cash equivalents and restricted cash | 4,692 |  |  | (993) |
Net increase (decrease) in cash, cash equivalents and restricted cash | 15,702 |  |  | (6,109) |
Cash, cash equivalents and restricted cash at beginning of year | 57,244 |  |  | 53,607 |
CASH, CASH EQUIVALENTS AND RESTRICTED CASH AT END OF PERIOD | $ | 72,946 |  |  | $ | 47,498 |

See notes to consolidated financial statements (unaudited).
6

PREFORMED LINE PRODUCTS COMPANY
STATEMENTS OF CONSOLIDATED SHAREHOLDERS' EQUITY

|  |  |  |  |  |  |  |  |  |  |  |  | Accumulated Other Comprehensive Income (Loss) |  |  |  |  |  |
(In thousands, except share and per share data) | Common Shares |  | Common Shares Issued to Rabbi Trust |  | Deferred Compensation Liability |  | Paid in Capital |  | Retained Earnings |  | Treasury Shares |  | Cumulative Translation Adjustment |  | Unrecognized Pension Benefit Cost |  | Total Preformed Line Products Company Equity |  | Noncontrolling Interests |  | Total Equity
Balance at December 31, 2024 | $ | 13,752 |  |  | $ | (9,575) |  |  | $ | 9,575 |  |  | $ | 65,093 |  |  | $ | 553,179 |  |  | $ | (126,800) |  |  | $ | (77,536) |  |  | $ | (5,373) |  |  | $ | 422,315 |  |  | $ | 9 |  |  | $ | 422,324 |
Net income |  |  |  |  |  |  |  |  |  |  |  |  | 11,517 |  |  |  |  |  |  |  |  |  |  |  | 11,517 |  |  | 36 |  |  | 11,553 |
Foreign currency translation adjustment |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 6,671 |  |  |  |  |  | 6,671 |  |  |  |  |  | 6,671 |
Pension adjustment, net of tax |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 123 |  |  | 123 |  |  |  |  |  | 123 |
Total comprehensive income |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 18,311 |  |  | 36 |  |  | 18,347 |
Purchase of 860 common shares |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | (131) |  |  |  |  |  |  |  |  | (131) |  |  |  |  |  | (131) |
Stock incentive plan activity | 68 |  |  |  |  |  |  |  |  | (2,888) |  |  |  |  |  | (881) |  |  |  |  |  |  |  |  | (3,701) |  |  |  |  |  | (3,701) |
Common shares issued to rabbi trust of 147, net |  |  |  | (19) |  |  | 19 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | — |  |  |  |  |  | — |
Cash dividends declared – $0.20 per share |  |  |  |  |  |  |  |  |  |  |  |  | (1,018) |  |  |  |  |  |  |  |  |  |  |  | (1,018) |  |  |  |  |  | (1,018) |
Balance at March 31, 2025 | $ | 13,820 |  |  | $ | (9,594) |  |  | $ | 9,594 |  |  | $ | 62,205 |  |  | $ | 563,678 |  |  | $ | (127,812) |  |  | $ | (70,865) |  |  | $ | (5,250) |  |  | $ | 435,776 |  |  | $ | 45 |  |  | $ | 435,821 |
Net income |  |  |  |  |  |  |  |  |  |  |  |  | 12,705 |  |  |  |  |  |  |  |  |  |  |  | 12,705 |  |  | (5) |  |  | 12,700 |
Foreign currency translation adjustment |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 13,681 |  |  |  |  |  | 13,681 |  |  |  |  |  | 13,681 |
Pension adjustment, net of tax |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 123 |  |  | 123 |  |  |  |  |  | 123 |
Total comprehensive income |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 26,509 |  |  | (5) |  |  | 26,504 |
Purchase of 17,028 common shares |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | (2,351) |  |  |  |  |  |  |  |  | (2,351) |  |  |  |  |  | (2,351) |
Stock incentive plan activity | 3 |  |  |  |  |  |  |  |  | 1,814 |  |  |  |  |  |  |  |  |  |  |  |  |  | 1,817 |  |  |  |  |  | 1,817 |
Common shares issued to rabbi trust of 134, net |  |  |  | (19) |  |  | 19 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | — |  |  |  |  |  | — |
Cash dividends declared – $0.20 per share |  |  |  |  |  |  |  |  |  |  |  |  | (1,015) |  |  |  |  |  |  |  |  |  |  |  | (1,015) |  |  |  |  |  | (1,015) |
Balance at June 30, 2025 | $ | 13,823 |  |  | $ | (9,613) |  |  | $ | 9,613 |  |  | $ | 64,019 |  |  | $ | 575,368 |  |  | $ | (130,163) |  |  | $ | (57,184) |  |  | $ | (5,127) |  |  | $ | 460,736 |  |  | $ | 40 |  |  | $ | 460,776 |
Net income |  |  |  |  |  |  |  |  |  |  |  |  | 2,626 |  |  |  |  |  |  |  |  |  |  |  | 2,626 |  |  | (7) |  |  | 2,619 |
Foreign currency translation adjustment |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 1,708 |  |  |  |  |  | 1,708 |  |  |  |  |  | 1,708 |
Pension adjustment, net of tax |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 5,127 |  |  | 5,127 |  |  |  |  |  | 5,127 |
Total comprehensive income |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 9,461 |  |  | (7) |  |  | 9,454 |
Purchase of 26,858 common shares |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | (4,513) |  |  |  |  |  |  |  |  | (4,513) |  |  |  |  |  | (4,513) |
Stock incentive plan activity | 8 |  |  |  |  |  |  |  |  | 1,622 |  |  |  |  |  |  |  |  |  |  |  |  |  | 1,630 |  |  |  |  |  | 1,630 |
Common shares distributed from rabbi trust of 662, net |  |  |  | 27 |  |  | (27) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | — |  |  |  |  |  | — |
Cash dividends declared – $0.20 per share |  |  |  |  |  |  |  |  |  |  |  |  | (1,009) |  |  |  |  |  |  |  |  |  |  |  | (1,009) |  |  |  |  |  | (1,009) |
Balance at September 30, 2025 | $ | 13,831 |  |  | $ | (9,586) |  |  | $ | 9,586 |  |  | $ | 65,641 |  |  | $ | 576,985 |  |  | $ | (134,676) |  |  | $ | (55,476) |  |  | $ | — |  |  | $ | 466,305 |  |  | $ | 33 |  |  | $ | 466,338 |

7

|  |  |  |  |  |  |  |  |  |  |  |  | Accumulated Other Comprehensive Income (Loss) |  |  |  |  |  |
(In thousands, except share and per share data) | Common Shares |  | Common Shares Issued to Rabbi Trust |  | Deferred Compensation Liability |  | Paid in Capital |  | Retained Earnings |  | Treasury Shares |  | Cumulative Translation Adjustment |  | Unrecognized Pension Benefit Cost |  | Total Preformed Line Products Company Equity |  | Noncontrolling Interests |  | Total Equity
Balance at December 31, 2023 | $ | 13,607 |  |  | $ | (10,183) |  |  | $ | 10,183 |  |  | $ | 60,958 |  |  | $ | 520,154 |  |  | $ | (118,249) |  |  | $ | (55,828) |  |  | $ | (4,478) |  |  | $ | 416,164 |  |  | $ | (8) |  |  | $ | 416,156 |
Net income |  |  |  |  |  |  |  |  |  |  |  |  | 9,596 |  |  |  |  |  |  |  |  |  |  |  | 9,596 |  |  | 7 |  |  | 9,603 |
Foreign currency translation adjustment |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | (6,565) |  |  |  |  |  | (6,565) |  |  |  |  |  | (6,565) |
Pension adjustment, net of tax |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 89 |  |  | 89 |  |  |  |  |  | 89 |
Total comprehensive income |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 3,120 |  |  | 7 |  |  | 3,127 |
Stock incentive plan activity | 104 |  |  |  |  |  |  |  |  | 450 |  |  |  |  |  | (5,452) |  |  |  |  |  |  |  |  | (4,898) |  |  |  |  |  | (4,898) |
Common shares distributed from rabbi trust of 4,477, net |  |  |  | (31) |  |  | 31 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | — |  |  |  |  |  | — |
Cash dividends declared – $0.20 per share |  |  |  |  |  |  |  |  |  |  |  |  | (1,017) |  |  |  |  |  |  |  |  |  |  |  | (1,017) |  |  |  |  |  | (1,017) |
Balance at March 31, 2024 | $ | 13,711 |  |  | $ | (10,214) |  |  | $ | 10,214 |  |  | $ | 61,408 |  |  | $ | 528,733 |  |  | $ | (123,701) |  |  | $ | (62,393) |  |  | $ | (4,389) |  |  | $ | 413,369 |  |  | $ | (1) |  |  | $ | 413,368 |
Net income |  |  |  |  |  |  |  |  |  |  |  |  | 9,366 |  |  |  |  |  |  |  |  |  |  |  | 9,366 |  |  | 1 |  |  | 9,367 |
Foreign currency translation adjustment |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | (5,971) |  |  |  |  |  | (5,971) |  |  |  |  |  | (5,971) |
Pension adjustment, net of tax |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 89 |  |  | 89 |  |  |  |  |  | 89 |
Total comprehensive income |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 3,484 |  |  | 1 |  |  | 3,485 |
Stock incentive plan activity | — |  |  |  |  |  |  |  |  | 953 |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 953 |  |  |  |  |  | 953 |
Purchase of 4,540 common shares |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | (568) |  |  |  |  |  |  |  |  | (568) |  |  |  |  |  | (568) |
Common shares distributed from rabbi trust of 146, net |  |  |  | (19) |  |  | 19 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | — |  |  |  |  |  | — |
Cash dividends declared – $0.20 per share |  |  |  |  |  |  |  |  |  |  |  |  | (1,020) |  |  |  |  |  |  |  |  |  |  |  | (1,020) |  |  |  |  |  | (1,020) |
Balance at June 30, 2024 | $ | 13,711 |  |  | $ | (10,233) |  |  | $ | 10,233 |  |  | $ | 62,361 |  |  | $ | 537,079 |  |  | $ | (124,269) |  |  | $ | (68,364) |  |  | $ | (4,300) |  |  | $ | 416,218 |  |  | $ | — |  |  | $ | 416,218 |
Net income |  |  |  |  |  |  |  |  |  |  |  |  | 7,680 |  |  |  |  |  |  |  |  |  |  |  | 7,680 |  |  | 16 |  |  | 7,696 |
Foreign currency translation adjustment |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 7,483 |  |  |  |  |  | 7,483 |  |  |  |  |  | 7,483 |
Pension adjustment, net of tax |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 89 |  |  | 89 |  |  |  |  |  | 89 |
Total comprehensive income |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 15,252 |  |  | 16 |  |  | 15,268 |
Stock incentive plan activity | 4 |  |  |  |  |  |  |  |  | 747 |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 751 |  |  |  |  |  | 751 |
Purchase of 17,822 common shares |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | (2,234) |  |  |  |  |  |  |  |  | (2,234) |  |  |  |  |  | (2,234) |
Common shares distributed from rabbi trust of 16,046, net |  |  |  | 676 |  |  | (676) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | — |  |  |  |  |  | — |
Cash dividends declared – $0.20 per share |  |  |  |  |  |  |  |  |  |  |  |  | (1,016) |  |  |  |  |  |  |  |  |  |  |  | (1,016) |  |  |  |  |  | (1,016) |
Balance at September 30, 2024 | $ | 13,715 |  |  | $ | (9,557) |  |  | $ | 9,557 |  |  | $ | 63,108 |  |  | $ | 543,743 |  |  | $ | (126,503) |  |  | $ | (60,881) |  |  | $ | (4,211) |  |  | $ | 428,971 |  |  | $ | 16 |  |  | $ | 428,987 |

See notes to consolidated financial statements (unaudited).
8

PREFORMED LINE PRODUCTS COMPANY
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
(UNAUDITED)
(Tables in thousands of dollars, except share and per share data, unless specifically noted)
NOTE 1 - SIGNIFICANT ACCOUNTING POLICIES
The accompanying unaudited consolidated financial statements of Preformed Line Products Company and subsidiaries (the “Company” or “PLPC”) have been prepared in accordance with United States ("U.S.") generally accepted accounting principles ("GAAP") for interim financial information and with the instructions to Form 10-Q and Article 10 of Regulation S-X. Accordingly, they do not include all the information and footnotes required by GAAP for complete financial statements. This Form 10-Q should be read in conjunction with the consolidated financial statements and accompanying notes included in our Form 10-K for the year ended December 31, 2024 filed on March 13, 2025 with the Securities and Exchange Commission. Management has evaluated subsequent events through the date this Form 10-Q was filed with the Securities and Exchange Commission.
The preparation of these consolidated financial statements requires management to make estimates and assumptions that affect the amounts reported in the consolidated financial statements and the accompanying notes. Actual results could differ from these estimates. In the opinion of management, these consolidated financial statements contain all estimates and adjustments, consisting of normal recurring accruals, required to fairly present the financial position, results of operations, and cash flows for the interim periods. Operating results for the three and nine months ended September 30, 2025 are not necessarily indicative of the results to be expected for the full-year ending December 31, 2025.
Noncontrolling interests are presented in the Company’s consolidated financial statements as if parent company investors (controlling interests) and other minority investors (noncontrolling interests) in partially-owned subsidiaries have similar economic interests in a single entity. As a result, investments in noncontrolling interests are reported as equity in the Company’s consolidated financial statements. Additionally, the Company’s consolidated financial statements include 100% of a controlled subsidiary’s earnings, rather than only its share. Transactions between the parent company and noncontrolling interests are reported in equity as transactions between stockholders, provided that these transactions do not create a change in control.
Certain prior year amounts have been reclassified to conform to the current year presentation.
Recently Adopted or Issued Accounting Pronouncements and Regulations
Adopted
In November 2023, the FASB issued Accounting Standards Update ("ASU") No. 2023-07, “Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures.” This ASU enhances reportable segment disclosures on both an annual and interim basis primarily in regards to the disclosure of significant segment expenses that are regularly provided to the chief operating decision maker ("CODM") and included within the reported measure(s) of segment profit or loss. In addition, the ASU requires disclosure, by segment, of other items included in the reported measure(s) of segment profit or loss, including qualitative information describing the composition, nature and type of each item. The ASU also expands disclosure requirements related to the CODM, including how the reported measure(s) of segment profit or loss are used to assess segment performance and allocate resources, the method used to allocate overhead for significant segment expenses and others. Lastly, all current required annual segment reporting disclosures under Topic 280 are now effective for interim periods. The ASU was effective for the Company's 2024 fiscal year and interim periods beginning with the quarter ended March 31, 2025. The adoption of this new standard did not have a material impact on the consolidated financial statements, other than the updated segment disclosures included within Note 13, "Segment Information".
Not Yet Adopted
In December 2023, the FASB issued Accounting Standards Update No. 2023-09, “Income Taxes (Topic 740): Improvements to Income Tax Disclosures.” This ASU enhances income tax disclosures by providing information to better assess how an entity's operations, related tax risks, tax planning and operational opportunities affect its tax rate and prospects for future cash flows. This ASU requires additional disclosures to the annual effective tax rate reconciliation including specific categories and further disaggregated reconciling items that meet the quantitative threshold. Additionally, the ASU requires disclosures relating to income tax expense and payments made to federal, state, local and foreign jurisdictions. This ASU is effective for fiscal years beginning after December 15, 2024. The Company is evaluating the impact of adopting this ASU and expects the standard will only impact its income tax disclosures with no material impact to the consolidated financial statements.
In November 2024, the FASB issued Accounting Standards Update No. 2024-03, “Income Statement – Reporting Comprehensive Income – Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses.” This ASU improves disclosures about a public business entity’s expenses and addresses requests from investors for more detailed information about the types of expenses commonly presented in expense captions. Coupled with recent standards that enhanced the disaggregation of revenue and income tax information, the disaggregated expense information required by the amendments in this ASU will enable investors to better understand the major components of an entity’s income statement. This ASU is effective for annual reporting
9

periods beginning after December 15, 2026, and interim reporting periods beginning after December 15, 2027, with early adoption permitted. The Company is evaluating the impact of adopting this ASU.
In September 2025, the FASB issued Accounting Standards Update No. 2025-06, "Intangibles - Goodwill and Other – Internal-Use Software (Subtopic 350-40): Targets Improvements to the Accounting for Internal-Use Software." This ASU removes all references to software development "project stages." Instead, capitalization begins when the following conditions are met; management has authorized funding the software project, it is probable that the project will be completed and the software will be used for its intended function. This ASU is effective for annual periods beginning after December 15, 2027, and for interim periods within those annual reporting periods, with early adoption permitted. The Company is evaluating the impact of adopting this ASU.
New Regulations
On July 4, 2025, the One Big Beautiful Bill Act ("OBBBA") was enacted in the U.S. The OBBBA includes significant provisions, such as the permanent extension of certain expiring provisions of the Tax Cuts and Jobs Act, modifications to the international tax framework and the restoration of favorable tax treatment for certain businesses. The legislation has multiple effective dates, with certain provisions effective in 2025 and others implemented through 2027. The Company is currently assessing the OBBBA's impact on the consolidated financial statements.
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NOTE 2 - REVENUE
Revenue Recognition
Sales are recognized when obligations under the terms of the contract are satisfied and control of promised goods or services have transferred to our customers. Control is transferred when the customer has the ability to direct the use of and obtain benefits from the goods or services and is primarily based on shipping terms. Sales are measured as the amount of consideration the Company expects to receive in exchange for transferring products.
Disaggregated Revenue
The Company’s revenues by segment and product type are as follows:

| Three Months Ended September 30, 2025
Product Type | PLP-USA | The Americas | EMEA | Asia-Pacific | Consolidated
Energy | 60% | 84% | 75% | 73% | 69%
Communications | 34% | 15% | 20% | 2% | 23%
Special Industries | 6% | 1% | 5% | 25% | 8%
Total | 100% | 100% | 100% | 100% | 100%
| Three Months Ended September 30, 2024
Product Type | PLP-USA | The Americas | EMEA | Asia-Pacific | Consolidated
Energy | 61% | 79% | 71% | 78% | 70%
Communications | 32% | 18% | 24% | 3% | 23%
Special Industries | 7% | 3% | 5% | 19% | 7%
Total | 100% | 100% | 100% | 100% | 100%
| Nine Months Ended September 30, 2025
Product Type | PLP-USA | The Americas | EMEA | Asia-Pacific | Consolidated
Energy | 61% | 84% | 73% | 75% | 68%
Communications | 34% | 15% | 20% | 3% | 23%
Special Industries | 5% | 1% | 7% | 22% | 8%
Total | 100% | 100% | 100% | 100% | 99%
| Nine Months Ended September 30, 2024
Product Type | PLP-USA | The Americas | EMEA | Asia-Pacific | Consolidated
Energy | 64% | 78% | 71% | 77% | 71%
Communications | 30% | 20% | 24% | 3% | 22%
Special Industries | 6% | 2% | 5% | 20% | 7%
Total | 100% | 100% | 100% | 100% | 100%

Credit Losses for Receivables
The Company maintains an allowance for credit losses for estimated losses resulting from the inability of its customers to make required payments. The Company uses a current expected credit loss model in order to immediately recognize an estimate of credit losses that are expected to occur over the life of the financial instruments, mainly trade receivables. Additionally, the allowance is based upon identified delinquent accounts, customer payment patterns and other analyses of historical data trends. Receivable balances
11

are written off against an allowance for credit losses after a final determination has been made. The change in the allowance for credit losses includes expense and net write-offs, which are identified in the following table:

| Nine Months Ended September 30,
| 2025 |  | 2024
Allowance for credit losses, beginning of period | $ | 6,958 |  |  | $ | 8,260 |
Additions (reductions) charged to costs and expenses | 893 |  |  | (1,165) |
Write-offs | (250) |  |  | (209) |
Foreign exchange and other | 57 |  |  | (203) |
Allowance for credit losses, end of period | $ | 7,658 |  |  | $ | 6,683 |

NOTE 3 - INVENTORIES, NET
Inventories, net
Inventory is carried at lower of cost or net realizable value. The components of inventory are as follows:

| September 30, 2025 |  | December 31, 2024
Raw materials | $ | 87,824 |  |  | $ | 75,138 |
Work-in-process | 17,860 |  |  | 12,225 |
Finished products | 56,850 |  |  | 52,792 |
Inventories, net of excess and obsolete inventory reserve | 162,534 |  |  | 140,155 |
Excess of current cost over LIFO cost | (16,445) |  |  | (10,242) |
Inventories at LIFO cost | $ | 146,089 |  |  | $ | 129,913 |

Costs for inventories of certain material, mainly in the U.S., are determined using the Last-In First-Out ("LIFO") method and totaled approximately $39.6 million at September 30, 2025 and $46.5 million at December 31, 2024. An actual valuation of inventories under the LIFO method can be made only at the end of the year based on the inventory levels and costs at that time. Accordingly, interim LIFO calculations are based on management’s estimates of expected year-end inventory levels and costs. Because these estimates are subject to change and may be different than the actual inventory levels and costs at the end of the year, interim results are subject to the final year-end LIFO inventory valuation. During the three-month periods ended September 30, 2025 and 2024, the net change in LIFO inventories resulted in expense of $3.8 million and $0.2 million, respectively, to Cost of products sold. During the nine-month periods ended September 30, 2025 and 2024, the net change in LIFO inventories resulted in expense of $6.2 million and of $0.6 million, respectively, to Cost of products sold. The Company’s reserves for slow moving and obsolete inventory were $17.9 million at September 30, 2025 and $17.7 million at December 31, 2024.
NOTE 4 - PROPERTY AND EQUIPMENT, NET
Major classes of property, plant and equipment are as follows:

| September 30, 2025 |  | December 31, 2024
Land and improvements | $ | 27,133 |  |  | $ | 20,204 |
Buildings and improvements | 130,641 |  |  | 125,076 |
Machinery, equipment and aircraft | 268,297 |  |  | 252,759 |
Construction in progress | 23,623 |  |  | 10,884 |
Property, plant and equipment, gross | 449,694 |  |  | 408,923 |
Less accumulated depreciation | (231,913) |  |  | (213,837) |
Property, plant and equipment, net | $ | 217,781 |  |  | $ | 195,086 |

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NOTE 5 - CONTINGENT AND OTHER LIABILITIES
The Company can be party to a variety of pending legal proceedings and claims arising in the normal course of business, including, but not limited to, litigation relating to employment, workers’ compensation, product liability, environmental and intellectual property. The Company has liability insurance to cover many of these claims. Although the outcomes of these matters are not predictable with certainty, the Company records a liability when it is both probable that a liability has been incurred and the amount of the loss can be reasonably estimated. In the event the Company determines that a loss is not probable, but is reasonably possible, and the likelihood to develop what the Company believes to be a reasonable range of potential loss exists, the Company will include disclosure related to such matters. To the extent that there is a reasonable possibility the losses could exceed amounts already accrued, the Company will adjust the accrual in the period in which the determination is made, disclose an estimate of the additional loss or range of loss and if the amount of such adjustment cannot be reasonably estimated, disclose that an estimate cannot be made.
The Company is not a party to any pending legal proceedings that the Company believes would, individually or in the aggregate, have a material adverse effect on its financial condition, results of operations or cash flow. As of September 30, 2025 and December 31, 2024, there were zero reserves for known global legal matters.
As of September 30, 2025 and December 31, 2024, the Company has included $6.7 million of advanced payments by customers for future projects in Accrued expenses and other liabilities on the Consolidated Balance Sheets.
NOTE 6 - PENSION PLANS
In 2024, the Company used a December 31 measurement date for the Preformed Line Products Company Employees’ Retirement Plan (the “U.S. Plan”).
The Company completed its previously announced U.S. Plan termination in the third quarter of 2025 through the purchase of a group annuity contract. Prior to the termination, the U.S. Plan was amended to provide certain participants who are not currently receiving benefits the opportunity during an election period of April 1, 2025 to May 31, 2025 to elect to receive their benefit in the form of a lump sum. Lump-sum payments of approximately $13.1 million were made during July and August of 2025 in connection with such elections. In August 2025, the Company contributed approximately $2.9 million to the U.S. Plan and purchased an annuity contract through a financial institution for approximately $18.0 million to fully liquidate the U.S. Plan.
Due to the termination of the U.S. Plan in August 2025, the Company remeasured the U.S. Plan at August 31, 2025. In the third quarter, the Company recorded a total non-cash pre-tax charge associated with the U.S. Plan termination of $11.7 million, of which $8.8 million represents the acceleration of deferred charges previously accrued in accumulated other comprehensive loss and $2.9 million represents the actuarial loss. This non-cash pre-tax charge is recognized within the pension termination expense line item on the Statement of Consolidated Income.
Excluding the pension termination charges, net periodic pension expense for the U.S. Plan for the three- and nine-month periods ended September 30, 2025 and 2024, respectively, follows:

| Three Months Ended September 30, |  | Nine Months Ended September 30,
| 2025 |  | 2024 |  | 2025 |  | 2024
Interest cost | $ | 268 |  |  | $ | 387 |  |  | $ | 1,058 |  |  | $ | 1,162 |
Expected return on plan assets | (239) |  |  | (485) |  |  | (942) |  |  | (1,456) |
Recognized net actuarial loss | 110 |  |  | 117 |  |  | 432 |  |  | 351 |
Net periodic pension expense | $ | 139 |  |  | $ | 19 |  |  | $ | 548 |  |  | $ | 57 |

Components of the recurring pension expense are included in Other income, net in the Consolidated Statements of Income.
13

NOTE 7 - ACCUMULATED OTHER COMPREHENSIVE INCOME ("AOCI")
The following tables set forth the total changes in AOCI by component, net of tax:

| Three Months Ended September 30, 2025 |  | Three Months Ended September 30, 2024
| Unrecognized Benefit Cost |  | Cumulative Translation Adjustment |  | Total |  | Unrecognized Benefit Cost |  | Cumulative Translation Adjustment |  | Total
Balance at June 30 | $ | (5,127) |  |  | $ | (57,184) |  |  | $ | (62,311) |  |  | $ | (4,300) |  |  | $ | (68,364) |  |  | $ | (72,664) |
Other comprehensive income (loss) before reclassifications: |  |  |  |  |  |  |  |  |  |  |
Foreign currency translation adjustment | — |  |  | 1,708 |  |  | 1,708 |  |  | — |  |  | 7,483 |  |  | 7,483 |
Amounts reclassified from AOCI: |  |  |  |  |  |  |  |  |  |  |
Amortization of defined benefit pension activity (a) | 435 |  |  | — |  |  | 435 |  |  | 89 |  |  | — |  |  | 89 |
Recognition of deferred losses from pension termination (a) | 4,692 |  |  | — |  |  | 4,692 |  |  | — |  |  | — |  |  | — |
Net current period other comprehensive income | 5,127 |  |  | 1,708 |  |  | 6,835 |  |  | 89 |  |  | 7,483 |  |  | 7,572 |
Balance at September 30 | $ | — |  |  | $ | (55,476) |  |  | $ | (55,476) |  |  | $ | (4,211) |  |  | $ | (60,881) |  |  | $ | (65,092) |

| Nine Months Ended September 30, 2025 |  | Nine Months Ended September 30, 2024
| Unrecognized Benefit Cost |  | Cumulative Translation Adjustment |  | Total |  | Unrecognized Benefit Cost |  | Cumulative Translation Adjustment |  | Total
Balance at January 1 | $ | (5,373) |  |  | $ | (77,536) |  |  | $ | (82,909) |  |  | $ | (4,478) |  |  | $ | (55,828) |  |  | $ | (60,306) |
Other comprehensive income (loss) before reclassifications: |  |  |  |  |  |  |  |  |  |  |
Foreign currency translation adjustment | — |  |  | 22,060 |  |  | 22,060 |  |  | — |  |  | (5,053) |  |  | (5,053) |
Amounts reclassified from AOCI: |  |  |  |  |  |  |  |  |  |  |
Amortization of defined benefit pension activity (a) | 681 |  |  | — |  |  | 681 |  |  | 267 |  |  | — |  |  | 267 |
Recognition of deferred losses from pension termination (a) | 4,692 |  |  | — |  |  | 4,692 |  |  | — |  |  | — |  |  | — |
Net current period other comprehensive income (loss) | 5,373 |  |  | 22,060 |  |  | 27,433 |  |  | 267 |  |  | (5,053) |  |  | (4,786) |
Balance at September 30 | $ | — |  |  | $ | (55,476) |  |  | $ | (55,476) |  |  | $ | (4,211) |  |  | $ | (60,881) |  |  | $ | (65,092) |

(a)This AOCI component is included in the computation of net periodic pension expense as noted in Note 6 – Pension Plans.
14

NOTE 8 - DEBT AND CREDIT ARRANGEMENTS
PNC Bank Credit Facility
As of September 30, 2025, the Company maintained a credit facility (the "Facility") with PNC Bank, National Association ("PNC") with a capacity of $60.0 million. On March 14, 2025, the Company amended the Facility to extend the maturity date from March 2, 2026 to June 30, 2028. In addition, the amendment increased the amount of unsecured borrowings that the Company is permitted to incur outside of the Facility from $40.0 million to $60.0 million and included PLP Spain as an additional borrower.
On July 30, 2025, the Company amended the Facility to reduce the borrowing capacity from $90.0 million to $60.0 million as well as increase the permitted indebtedness limit secured by mortgages, security interests or other liens from $35.0 million to $55.0 million. There were no other material changes to the Facility.
The interest rate for U.S. borrowing is defined as the Secured Overnight Financing Rate (“SOFR”) plus 1.225% unless the Company’s funded debt to Earnings before Interest, Taxes and Depreciation ratio exceeds 3.00 to 1, at which point the SOFR spread becomes 1.600%. At September 30, 2025, the Company had utilized $7.9 million with $52.1 million available on the Facility. There were no long-term outstanding letters of credit on the Facility as of September 30, 2025. Our bank debt to equity percentage was 8.3%. The Facility contains, among other provisions, requirements for maintaining levels of net worth and profitability. At September 30, 2025, the Company was in compliance with these covenants.
Corporate Aircraft Term Loan
On January 19, 2021, the Company received funding for a term loan from PNC Equipment Finance, LLC in the principal amount of $20.5 million for the full amount of the purchase price for a new corporate aircraft. The term of the loan is 120 months at a fixed interest rate of 2.744%. The loan is payable in 119 equal monthly installments, which commenced on March 1, 2021 with a final payment of any outstanding principal and accrued interest due and payable on the final monthly payment date. Of the $11.1 million outstanding on this debt facility at September 30, 2025, $2.1 million was classified as current. The aircraft has been pledged as collateral against the loan.
International Borrowing Facilities
The Company has other borrowing facilities at certain of its foreign subsidiaries, which consist of overdraft lines, working capital credit lines, and facilities for the issuance of letters of credit and short-term borrowing needs. At September 30, 2025, and December 31, 2024, $19.9 million and $8.8 million were outstanding, of which $5.5 million and $8.2 million were classified as current, respectively. These facilities support commitments made in the ordinary course of business.
On July 16, 2025, PLP Poland (Belos) S.A. ("PLP Poland"), a subsidiary of the Company, entered into a non-revolving investment loan with Bank Polska Kasa Opieki Spolka Akcynja ("Bank Pekao S.A") to finance the construction of a new manufacturing plant for an amount up to PLN100.3 million ($27.6 million). The maturity date of the loan is January 31, 2035 and is payable in annual installments in the amounts of PLN5.3 million ($1.5 million) in 2026, PLN9.0 million ($2.6 million) in 2027, PLN9.6 million ($2.6 million) in 2028 through 2034, and PLN18.8 million ($5.3 million) in 2035.
The loan bears interest at the one month Warsaw Interbank Offered Rate ("WIBOR") plus 1.0% unless the Company does not meet the covenants as set forth in the Facility with PNC, at which point the WIBOR spread becomes 1.5%. The current manufacturing plant owned by PLP Poland, the plant under construction and all fixed assets within the plants are pledged as collateral against the loan. The loan also is guaranteed by the Company.
Restricted Cash
The Company's Asia-Pacific segment had $0.1 million in restricted cash used to secure bank guarantees at September 30, 2025 and December 31, 2024. The restricted cash is shown on the Company’s Consolidated Balance Sheets in Cash, cash equivalents and restricted cash.
NOTE 9 - INCOME TAXES
For the three-month period ended September 30, 2025 and 2024, the Company’s effective tax rate was (11)% and 26%, respectively. The lower effective tax rate for the three months ended September 30, 2025 compared to the three months ended September 30, 2024 was due to the decrease in income before income taxes attributable to the pension termination charges recorded in the third quarter of 2025 and a discrete tax benefit recorded related to the release of amounts in OCI attributed to the pension termination. For the nine-month period ended September 30, 2025 and 2024, the Company’s effective tax rate was 19% and 20%, respectively. The lower effective tax rates for the nine months ended September 30, 2025 compared to the nine months ended September 30, 2024 was due to a discrete tax benefit recorded in the third quarter related to the release of amounts in OCI attributed to the pension termination, partially offset by increased foreign withholding taxes in the same period in 2024.
The Company provides valuation allowances against deferred tax assets when it is more likely than not that some portion or all of its deferred tax assets will not be realized. During the period ended September 30, 2025, the Company did not record any additional valuation allowances in various jurisdictions on its deferred tax assets.
15

For the nine-month periods ending September 30, 2025 and 2024, the Company did not record any new uncertain tax positions.
NOTE 10 - COMPUTATION OF EARNINGS PER SHARE
Basic earnings per share were computed by dividing net income by the weighted-average number of common shares outstanding for each respective period. Diluted earnings per share were calculated by dividing net income by the weighted-average of all potentially dilutive common shares that were outstanding during the periods presented.
The calculation of basic and diluted earnings per share for the three and nine months ended September 30, was as follows:

| Three Months Ended September 30, |  | Nine Months Ended September 30,
| 2025 |  | 2024 |  | 2025 |  | 2024
Numerator |  |  |  |  |  |  |
Net income | $ | 2,626 |  |  | $ | 7,680 |  |  | $ | 26,848 |  |  | $ | 26,642 |
Denominator |  |  |  |  |  |  |
Determination of shares (in thousands) |  |  |  |  |  |  |
Weighted-average common shares outstanding | 4,915 |  | 4,904 |  | 4,925 |  | 4,911
Dilutive effect – share-based awards | 26 |  | 73 |  | 26 |  | 48
Diluted weighted-average common shares outstanding | 4,941 |  | 4,977 |  | 4,951 |  | 4,959
Earnings per common share |  |  |  |  |  |  |
Basic | $ | 0.53 |  |  | $ | 1.57 |  |  | $ | 5.45 |  |  | $ | 5.42 |
Diluted | $ | 0.53 |  |  | $ | 1.54 |  |  | $ | 5.42 |  |  | $ | 5.37 |

For the three and nine months ended September 30, 2025 and 2024, there were 7,500 and zero share-based awards, respectively, excluded from the calculation of diluted earnings per share as the effect would have been anti-dilutive.
NOTE 11 - GOODWILL AND OTHER INTANGIBLES
The Company’s finite and indefinite-lived intangible assets consist of the following:

| September 30, 2025 |  | December 31, 2024
| Gross Carrying Amount |  | Accumulated Amortization |  | Gross Carrying Amount |  | Accumulated Amortization
Finite-lived intangible assets |  |  |  |  |  |  |
Patents | $ | 4,806 |  |  | $ | (4,806) |  |  | $ | 4,806 |  |  | $ | (4,806) |
Land use rights | 718 |  |  | (143) |  |  | 637 |  |  | (122) |
Trademark | 1,948 |  |  | (1,715) |  |  | 1,910 |  |  | (1,685) |
Technology | 7,204 |  |  | (4,630) |  |  | 6,582 |  |  | (3,933) |
Customer relationships | 18,681 |  |  | (12,391) |  |  | 17,399 |  |  | (11,132) |
| $ | 33,357 |  |  | $ | (23,685) |  |  | $ | 31,334 |  |  | $ | (21,678) |
Indefinite-lived intangible assets |  |  |  |  |  |  |
Goodwill | $ | 30,480 |  |  |  |  | $ | 26,685 |  |  |

The Company’s measurement date for its annual impairment test for goodwill is October 1st of each year. The Company performs additional interim impairment assessments as circumstances warrant.
The Company may use both quantitative and qualitative approaches when testing goodwill for impairment. For selected reporting units where the qualitative approach is utilized, a qualitative evaluation of events and circumstances impacting the reporting unit is performed to determine if it is more likely than not that the fair value of the reporting unit exceeds its carrying amount. If that determination is made, no further evaluation is necessary. Otherwise, the Company performs a quantitative impairment test on the reporting unit.
16

For the quantitative approach, the Company uses a combination of the income approach, which uses a discounted cash flow methodology, and the market approach, which uses comparable market multiples in computing fair value by reporting unit. The Company then compares the fair value of the reporting unit with its carrying value to assess if goodwill has been impaired. The fair value estimates are subjective and sensitive to significant assumptions, such as revenue growth rates, operating margins, the weighted average cost of capital, and estimated market multiples, all of which are affected by expectations of future market or economic conditions. The Company believes that the methodologies, significant assumptions, and weightings used are reasonable and result in appropriate fair values of the reporting units.
As a result of actual performance for the EMEA reporting unit falling short of internal forecasts, combined with an increase in projected capital expenditures related to the construction of a new manufacturing facility in 2025 and 2026, management identified a potential indicator of impairment as of September 30, 2025. The Company performed an interim impairment assessment and based on this review, the estimated fair value of the EMEA reporting unit exceeded its carrying amount by approximately 30%. The interim impairment assessment was performed using the same methodologies as the annual assessments discussed above and included revised forecasts, which are subject to various risks and uncertainties, including forecasted revenue, expenses and cash flows. Accordingly, management concluded that no impairment of goodwill was required for the EMEA reporting unit as of September 30, 2025.
No indicators of impairment were identified for the Company's other reporting units for the period ending September 30, 2025.
The Company’s only intangible asset with an indefinite life is goodwill. The Company’s goodwill is not deductible for tax purposes. Changes in the carrying amount of goodwill by reporting unit are shown in the following table:

| PLP-USA |  | The Americas |  | EMEA |  | Asia-Pacific |  | Total
Balance at January 1, 2025 | $ | 3,078 |  |  | $ | 8,858 |  |  | $ | 14,749 |  |  | $ | — |  |  | $ | 26,685 |
Acquisitions | — |  |  | 720 |  |  | — |  |  | — |  |  | 720 |
Currency translation | — |  |  | 937 |  |  | 2,138 |  |  | — |  |  | 3,075 |
Balance at September 30, 2025 | $ | 3,078 |  |  | $ | 10,515 |  |  | $ | 16,887 |  |  | $ | — |  |  | $ | 30,480 |

NOTE 12 - FAIR VALUE OF FINANCIAL ASSETS AND LIABILITIES
Fair value is measured based on an exit price, representing the amount that would be received to sell an asset or paid to satisfy a liability in an orderly transaction between market participants. The Company measures and records certain assets and liabilities at fair value. A fair value hierarchy is used for those assets and liabilities measured at fair value that distinguishes between assumptions based on market data (observable inputs), and the Company’s assumptions (unobservable inputs). The hierarchy consists of the following three levels: (Level 1 Inputs) quoted market prices in active markets for identical assets or liabilities; (Level 2 Inputs) observable market-based inputs or unobservable inputs that are corroborated by market data; and (Level 3 Inputs) unobservable inputs that are not corroborated by market data.
The following table summarizes the Company’s assets and liabilities, recorded and measured at fair value, in the Consolidated Balance Sheets as of September 30, 2025 and December 31, 2024:

Description |  | Balance as of September 30, 2025 |  | Quoted Prices in Active Markets for Identical Assets or Liabilities (Level 1) |  | Significant Other Observable Inputs (Level 2) |  | Significant Unobservable Inputs (Level 3)
Assets: |  |  |  |  |  |  |  |
Foreign currency forward contracts |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Fixed income investments |  | — |  |  | — |  |  | — |  |  | — |
Total assets |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Liabilities: |  |  |  |  |  |  |  |
Foreign currency forward contracts |  | $ | 14 |  |  | $ | — |  |  | $ | 14 |  |  | $ | — |
Supplemental profit sharing plan |  | 10,603 |  |  | — |  |  | 10,603 |  |  | — |
Total liabilities |  | $ | 10,617 |  |  | $ | — |  |  | $ | 10,617 |  |  | $ | — |

17

Description |  | Balance as of December 31, 2024 |  | Quoted Prices in Active Markets for Identical Assets or Liabilities (Level 1) |  | Significant Other Observable Inputs (Level 2) |  | Significant Unobservable Inputs (Level 3)
Assets: |  |  |  |  |  |  |  |
Foreign currency forward contracts |  | $ | 65 |  |  | $ | — |  |  | $ | 65 |  |  | $ | — |
Fixed income investments |  | 1,142 |  |  | 1,142 |  |  | — |  |  | — |
Total assets |  | $ | 1,207 |  |  | $ | 1,142 |  |  | $ | 65 |  |  | $ | — |
Liabilities: |  |  |  |  |  |  |  |
Foreign currency forward contracts |  | $ | 71 |  |  | $ | — |  |  | $ | 71 |  |  | $ | — |
Supplemental profit sharing plan |  | 9,031 |  |  | — |  |  | 9,031 |  |  | — |
Total liabilities |  | $ | 9,102 |  |  | $ | — |  |  | $ | 9,102 |  |  | $ | — |

The Company operates internationally and enters into intercompany transactions denominated in foreign currencies. Consequently, the Company is subject to market risk arising from exchange rate movements between the dates foreign currency transactions occur and the dates they are settled. The Company currently uses foreign currency forward contracts to reduce the risk related to some of these transactions. These contracts usually have maturities of 90 days or less and generally require an exchange of foreign currencies for U.S. dollars at maturity at rates stated in the contracts. These contracts are not designated as hedging instruments under U.S. GAAP. Accordingly, the changes in the fair value of the foreign currency forward contracts are recognized in each accounting period in Other income, net on the Consolidated Statements of Income together with the transaction gain or loss from the related balance sheet position. For the three and nine months ended September 30, 2025, the Company recognized net losses of zero and net gains of $0.1 million, respectively, on foreign currency forward contracts. For the three and nine months ended September 30, 2024, the Company recognized net losses of zero and $0.2 million, respectively, on foreign currency forward contracts.
The Company has a non-qualified supplemental profit sharing plan for its executives (the "Supplemental Profit Sharing Plan"). The liability for the unfunded Supplemental Profit Sharing Plan was $10.6 million at September 30, 2025 and $9.0 million at December 31, 2024. These amounts are recorded within Other noncurrent liabilities on the Company’s Consolidated Balance Sheets. The Supplemental Profit Sharing Plan allows participants the ability to hypothetically invest their proportionate award into various investment options, which primarily includes mutual funds. The Company credits earnings, gains and losses to the participants’ deferred compensation account balances based on the investments selected by the participants. The Company measures the fair value of the Supplemental Profit Sharing Plan liability using the market values of the participants’ underlying investment accounts.
The Company had zero fixed income investments as of September 30, 2025. The Company’s fixed income investments as of December 31, 2024 of $1.1 million are recorded in Other assets on the Consolidated Balance Sheet and are valued using the closing price on the active market on which the securities are traded. There were no unrealized gains on the fixed income investments for the periods ended September 30, 2025 and 2024.
The carrying value of the Company’s current financial instruments, which include cash, cash equivalents and restricted cash, accounts receivable, accounts payable and short-term debt, approximates fair value because of the short-term maturity of these instruments.
At September 30, 2025 and December 31, 2024, the fair value of the Company’s long-term debt was estimated using discounted cash flows analyses, based on the Company’s current incremental borrowing rates for similar types of borrowing arrangements that are considered to be Level 2 inputs. Based on the analysis performed, the fair value and the carrying value of the Company’s long-term debt are as follows:

| September 30, 2025 |  | December 31, 2024
| Fair Value |  | Carrying Value |  | Fair Value |  | Carrying Value
Long-term debt and related current maturities | $ | 32,969 |  |  | $ | 36,006 |  |  | $ | 17,474 |  |  | $ | 20,787 |

18

NOTE 13 - SEGMENT INFORMATION
The Company reports its segments in four geographic regions: PLP-USA, The Americas, EMEA (Europe, Middle East & Africa) and Asia-Pacific in accordance with accounting standards codified in FASB ASC 280, "Segment Reporting". Each segment distributes a full range of the Company’s primary products. The PLP-USA segment is comprised of U.S. operations manufacturing the Company’s traditional products primarily supporting domestic energy, telecommunications and special industries products. The other three segments, The Americas, EMEA and Asia-Pacific, support the Company’s energy, telecommunications, data communication and special industries products in each respective geographical region.
The segment managers responsible for each region report directly to the Company’s Executive Chairman, who is the CODM, and are accountable for the financial results and performance of their entire segment for which they are responsible. The business components within each segment are managed to maximize the results of the entire Company rather than the results of any individual business component of the segment.
The amount of each segment’s performance reported to the CODM is for purposes of making decisions about allocating resources to the segment and assessing its performance. The Company evaluates segment performance and allocates resources based on several factors primarily based on gross sales and income before income taxes.
The CODM uses both gross sales and income before income taxes for each segment predominantly in the annual budget and forecasting process as well as monitoring actual results. The CODM considers forecast-to-actual and actual to prior period variances for both measures when making decisions about the allocation of operating and capital resources to each segment. The CODM also uses segment gross sales and income before income taxes for the performance of each segment by comparing the results of each segment with one another and in determining the incentive compensation of certain employees.
The following tables present a summary of the Company’s reportable segments for the three- and nine-month periods ended September 30, 2025 and 2024. Financial results for the PLP-USA segment include the elimination of all segments’ intercompany profit in inventory.
19

| Three Months Ended September 30, 2025
| PLP-USA | The Americas | EMEA | Asia-Pacific | Total
Gross sales | $ | 82,814 |  | $ | 32,032 |  | $ | 39,564 |  | $ | 35,142 |  | $ | 189,552 |
Intersegment sales | (1,997) |  | (2,700) |  | (1,491) |  | (5,277) |  | (11,465) |
Net sales | 80,817 |  | 29,332 |  | 38,073 |  | 29,865 |  | 178,087 |
Less: |  |  |  |  |
Cost of products sold | 57,143 |  | 20,269 |  | 25,663 |  | 22,163 |  | 125,238 |
Gross profit | 23,674 |  | 9,063 |  | 12,410 |  | 7,702 |  | 52,849 |
Costs and expenses | 16,264 |  | 7,474 |  | 8,272 |  | 7,707 |  | 39,717 |
Operating Income (Loss) | 7,410 |  | 1,589 |  | 4,138 |  | (5) |  | 13,132 |
Interest income | 165 |  | 381 |  | 110 |  | 27 |  | 683 |
Interest expense | (78) |  | (6) |  | (164) |  | (64) |  | (312) |
Other (expense) income, net | (11,780) |  | 61 |  | 37 |  | 535 |  | (11,147) |
(Loss) Income before income taxes | (4,283) |  | 2,025 |  | 4,121 |  | 493 |  | 2,356 |
Income tax (benefit) expense | (2,599) |  | 570 |  | 1,141 |  | 625 |  | (263) |
Total noncontrolling interest | — |  | — |  | 7 |  | — |  | 7 |
Total net (loss) income attributable to Preformed Line Products Company shareholders | $ | (1,684) |  | $ | 1,455 |  | $ | 2,987 |  | $ | (132) |  | $ | 2,626 |
| Three Months Ended September 30, 2024
| PLP-USA | The Americas | EMEA | Asia-Pacific | Total
Gross sales | $ | 68,274 |  | $ | 21,970 |  | $ | 34,333 |  | $ | 32,698 |  | $ | 157,275 |
Intersegment sales | (2,720) |  | (2,118) |  | (1,396) |  | (4,068) |  | (10,302) |
Net sales | 65,554 |  | 19,852 |  | 32,937 |  | 28,630 |  | 146,973 |
Less: |  |  |  |  |
Cost of products sold | 44,171 |  | 13,082 |  | 23,610 |  | 20,332 |  | 101,195 |
Gross profit | 21,383 |  | 6,770 |  | 9,327 |  | 8,298 |  | 45,778 |
Costs and expenses | 17,357 |  | 4,981 |  | 7,223 |  | 5,825 |  | 35,386 |
Operating Income | 4,026 |  | 1,789 |  | 2,104 |  | 2,473 |  | 10,392 |
Interest income | 4 |  | 387 |  | 116 |  | 32 |  | 538 |
Interest expense | (136) |  | (20) |  | (233) |  | (175) |  | (564) |
Other (expense) income, net | (10) |  | 51 |  | 29 |  | (6) |  | 64 |
Income before income taxes | 3,883 |  | 2,207 |  | 2,016 |  | 2,324 |  | 10,430 |
Income tax expense | 824 |  | 633 |  | 663 |  | 614 |  | 2,734 |
Total noncontrolling interest | — |  | — |  | (16) |  | — |  | (16) |
Total net income attributable to Preformed Line Products Company shareholders | $ | 3,059 |  | $ | 1,574 |  | $ | 1,337 |  | $ | 1,710 |  | $ | 7,680 |

20

| Nine Months Ended September 30, 2025
| PLP-USA | The Americas | EMEA | Asia-Pacific | Total
Gross sales | $ | 240,937 |  | $ | 87,346 |  | $ | 104,716 |  | $ | 94,820 |  | $ | 527,819 |
Intersegment sales | (6,824) |  | (7,228) |  | (4,739) |  | (12,799) |  | (31,590) |
Net sales | 234,113 |  | 80,118 |  | 99,977 |  | 82,021 |  | 496,229 |
Less: |  |  |  |  |
Cost of products sold | 155,538 |  | 55,545 |  | 69,179 |  | 59,048 |  | 339,310 |
Gross profit | 78,575 |  | 24,573 |  | 30,798 |  | 22,973 |  | 156,919 |
Costs and expenses | 50,832 |  | 19,697 |  | 23,572 |  | 19,432 |  | 113,533 |
Operating income | 27,743 |  | 4,876 |  | 7,226 |  | 3,541 |  | 43,386 |
Interest income | 346 |  | 901 |  | 235 |  | 95 |  | 1,577 |
Interest expense | (173) |  | (39) |  | (479) |  | (315) |  | (1,006) |
Other (expense) income, net | (12,183) |  | 134 |  | 307 |  | 1,118 |  | (10,624) |
Income before income taxes | 15,733 |  | 5,872 |  | 7,289 |  | 4,439 |  | 33,333 |
Income tax expense | 1,236 |  | 1,719 |  | 1,723 |  | 1,783 |  | 6,461 |
Total noncontrolling interest | — |  | — |  | (24) |  | — |  | (24) |
Total net income attributable to Preformed Line Products Company shareholders | $ | 14,497 |  | $ | 4,153 |  | $ | 5,542 |  | $ | 2,656 |  | $ | 26,848 |
| Nine Months Ended September 30, 2024
| PLP-USA | The Americas | EMEA | Asia-Pacific | Total
Gross sales | $ | 204,068 |  | $ | 66,558 |  | $ | 97,824 |  | $ | 88,083 |  | $ | 456,533 |
Intersegment sales | (7,877) |  | (6,532) |  | (4,194) |  | (11,333) |  | (29,936) |
Net sales | 196,191 |  | 60,026 |  | 93,630 |  | 76,750 |  | 426,597 |
Less: |  |  |  |  |
Cost of products sold | 129,370 |  | 41,578 |  | 66,621 |  | 54,846 |  | 292,415 |
Gross profit | 66,821 |  | 18,448 |  | 27,009 |  | 21,904 |  | 134,182 |
Costs and expenses | 52,460 |  | 14,344 |  | 18,743 |  | 15,391 |  | 100,938 |
Operating income | 14,361 |  | 4,104 |  | 8,266 |  | 6,513 |  | 33,244 |
Interest income | 3 |  | 1,581 |  | 203 |  | 69 |  | 1,856 |
Interest expense | (820) |  | (67) |  | (537) |  | (416) |  | (1,840) |
Other (expense) income, net | (39) |  | 126 |  | 107 |  | (5) |  | 189 |
Income before income taxes | 13,505 |  | 5,744 |  | 8,039 |  | 6,161 |  | 33,449 |
Income tax expense | 1,784 |  | 1,476 |  | 2,122 |  | 1,401 |  | 6,783 |
Total noncontrolling interest | — |  | — |  | (24) |  | — |  | (24) |
Total net income attributable to Preformed Line Products Company shareholders | $ | 11,719 |  | $ | 4,268 |  | $ | 5,893 |  | $ | 4,761 |  | $ | 26,642 |

21

| Three Months Ended September 30, |  | Nine Months Ended September 30,
| 2025 |  | 2024 |  | 2025 |  | 2024 |  |
Expenditure for long-lived assets |  |  |  |  |  |  |  |  |
PLP-USA | $ | 1,334 |  |  | $ | 1,152 |  |  | $ | 4,248 |  |  | $ | 5,656 |  |  |
The Americas | 1,298 |  |  | 841 |  |  | 3,097 |  |  | 1,923 |  |  |
EMEA | 7,602 |  |  | 1,050 |  |  | 21,102 |  |  | 2,557 |  |  |
Asia-Pacific | 389 |  |  | 531 |  |  | 1,530 |  |  | 1,084 |  |  |
Total expenditure for long-lived assets | $ | 10,623 |  |  | $ | 3,574 |  |  | $ | 29,977 |  |  | $ | 11,220 |  |  |

Depreciation and amortization |  |  |  |  |  |  |  |  |
PLP-USA | $ | 3,338 |  |  | $ | 2,973 |  |  | $ | 9,596 |  |  | $ | 8,687 |  |  |
The Americas | 915 |  |  | 799 |  |  | 2,600 |  |  | 3,002 |  |  |
EMEA | 1,003 |  |  | 869 |  |  | 2,841 |  |  | 2,532 |  |  |
Asia-Pacific | 750 |  |  | 744 |  |  | 2,222 |  |  | 2,192 |  |  |
Total depreciation and amortization | $ | 6,006 |  |  | $ | 5,385 |  |  | $ | 17,259 |  |  | $ | 16,413 |  |  |

| September 30, 2025 |  | December 31, 2024
Identifiable assets |  |  |
PLP-USA | $ | 264,451 |  |  | $ | 245,388 |
The Americas | 115,071 |  |  | 103,456 |
EMEA | 164,226 |  |  | 125,013 |
Asia-Pacific | 100,875 |  |  | 100,020 |
Total identifiable assets | $ | 644,623 |  |  | $ | 573,877 |

Long-lived assets |  |  |
PLP-USA | $ | 114,469 |  |  | $ | 119,114 |
The Americas | 25,529 |  |  | 20,446 |
EMEA | 43,105 |  |  | 21,243 |
Asia-Pacific | 34,678 |  |  | 34,283 |
Total long-lived assets | $ | 217,781 |  |  | $ | 195,086 |

NOTE 14 - ACQUISITION OF BUSINESSES
Acquisition of JAP Telecom
On May 1, 2025, the Company acquired all issued and outstanding shares of J.A.P. Industria De Materiais Para Telefonia Ltda., (JAP Telecom) an entity headquartered in Pedreira, Brazil. JAP Telecom is a leading Brazilian designer, manufacturer, and supplier of connectivity solutions for the South American telecommunications infrastructure market with a product portfolio including fiber optic splice closures, connectivity devices, and infrastructure accessories tailored to the specific needs of the local market. JAP Telecom's annual sales for the year ending December 31, 2024 were approximately $4.6 million. The acquisition expands the Company's operational capabilities in the region and strengthens the Company's position in the global communications market. The purchase price was approximately $5.8 million, net of cash received.
The acquisition of JAP Telecom is accounted for using the acquisition method of accounting, which requires the assets acquired and liabilities assumed to be recognized at their respective fair values on the acquisition date. The process of estimating the fair values of certain tangible assets, identifiable intangible assets and assumed liabilities requires the use of judgment in determining the appropriate assumptions and estimates. The opening balance sheet is preliminary, and no material measurement period adjustments have been recorded as of September 30, 2025. Future adjustments are not expected to have a material impact to the Consolidated Statements of Income.
From the date of the acquisition through September 30, 2025, the Company’s consolidated financial statements included JAP Telecom sales of approximately $2.3 million and is reported in The Americas segment.
22

ITEM 2. MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS
This Management’s Discussion and Analysis of Financial Condition and Results of Operations (MD&A) is intended to help the readers of our financial statements better understand our results of operations, financial condition and present business environment. The MD&A is provided as a supplement to, and should be read in conjunction with, our unaudited consolidated financial statements and related notes included elsewhere in this report.
OVERVIEW
Preformed Line Products Company (the “Company”, “PLPC”, “we”, “us”, or “our”) was incorporated in Ohio in 1947. We are an international designer and manufacturer of products and systems employed in the construction and maintenance of overhead and underground networks for the energy, telecommunication, cable operators, information (data communication), and other similar industries. Our primary products support, protect, connect, terminate, and secure cables and wires. We provide helical solutions, connectors, fiber optic and copper splice closures, solar hardware mounting applications, and electric vehicle charging station foundations. We also provide aerial drone inspection services for utility assets including transmission and distribution power lines, substations, and generation facilities. We are respected around the world for quality, dependability and market-leading customer service. Our goal is to continue to achieve profitable growth as a leader in the research, innovation, development, manufacture, and marketing of technically advanced products and services related to energy, communications and cable systems and to take advantage of this leadership position to sell additional quality products in familiar markets. We have sales and manufacturing operations in 20 different countries.
We report our segments in four geographic regions: PLP-USA (including corporate), The Americas (includes operations in North and South America, excluding PLP-USA), EMEA (Europe, Middle East & Africa) and Asia-Pacific, in accordance with accounting standards codified in Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC) 280, “Segment Reporting”. Each segment distributes a full range of our primary products. Our PLP-USA segment is comprised of our U.S. operations manufacturing our traditional products primarily supporting our domestic energy, telecommunications, solar framing products and inspection services. Our other three segments, The Americas, EMEA and Asia-Pacific, support our energy, telecommunications, data communication, solar and other products in each respective geographical region.
The segment managers responsible for each region report directly to the Company’s Executive Chairman, who is the chief operating decision maker, and are accountable for the financial results and performance of their entire segment for which they are responsible. The business components within each segment are managed to maximize the results of the entire operating segment and the Company rather than the results of any individual business component of the segment.
We evaluate segment performance and allocate resources based on several factors primarily based on gross sales and income before income taxes.
PREFACE
The following discussion describes our results of operations for the three and nine months ended September 30, 2025 and 2024. Our consolidated financial statements are prepared in conformity with United States ("U.S.") generally accepted accounting principles ("GAAP"). Our discussions of the financial results include non-GAAP measures (e.g., foreign currency impact) to provide additional information concerning our financial results and provide information that we believe is useful to the readers of our financial statements in the assessment of our performance and operating trends.
Net sales of $178.1 million increased $31.1 million for the three months ended September 30, 2025 year-over-year and net sales of $496.2 million increased $69.6 million for the nine months ended September 30, 2025 year-over-year, mainly due to an increase in energy and communication sales for the quarter. While our significant domestic manufacturing footprint provides a competitive advantage in the current high tariff environment, raw materials imports, particularly steel and aluminum, continue to be most impacted. Additionally, PLP-USA LIFO inventory valuation costs have accelerated due to tariffs, resulting in charges of $3.8 million and $6.2 million for the three-month and nine-month periods ending September 30, 2025. These amounts exclude cash-tax savings generated from lower pre-tax book income. While we continue to manage trade matters proactively, further tariff increases may give rise to inflationary pressures, which may require further price adjustments to maintain profit margin, and any price increases may have a negative effect on demand.
Our financial statements are subject to fluctuations in the exchange rates of foreign currencies in relation to the U.S. dollar. The fluctuations of foreign currencies during the three and nine months ended September 30, 2025 had a favorable impact on net sales of $1.9 million and an unfavorable impact of $3.0 million, respectively. The fluctuations on foreign currencies had a favorable impact of $0.3 million on net income for the three months ended September 30, 2025 and a de minimis impact on net income for the nine months ended September 30, 2025. The fluctuations of foreign currencies during the three and nine months ended September 30, 2024 had an unfavorable impact on net sales of $0.8 million and $1.1 million, respectively. The fluctuations on foreign currencies during the three and nine months ended September 30, 2024 had an unfavorable impact on net income of $0.1 million and $0.2 million, respectively. On a reportable segment basis, the impact of foreign currency translation on net sales and net income for the three and nine months ended September 30, 2025, was as follows:
23

| Foreign Currency Translation Impact
| Three Months Ended September 30, 2025 |  | Nine Months Ended September 30, 2025
(Thousands of dollars) | Net Sales |  | Net Income |  | Net Sales |  | Net Income
The Americas | $ | 166 |  |  | $ | 3 |  |  | $ | (5,103) |  |  | $ | (288) |
EMEA | 2,040 |  |  | 111 |  |  | 3,121 |  |  | 192 |
Asia-Pacific | (294) |  |  | 143 |  |  | (1,034) |  |  | 102 |
Total | $ | 1,912 |  |  | $ | 257 |  |  | $ | (3,016) |  |  | $ | 6 |

While uncertainty remains in the global economy due to tariffs and trade matters, we believe our business portfolio, including our significant U.S. manufacturing footprint, as well as our financial position, are sound and strategically well-positioned. We remain focused on assessing our global market opportunities and overall manufacturing capacity in conjunction with the requirements of local manufacturing in the markets that we serve. As necessary, we will modify redundant processes and further utilize our global manufacturing network to manage costs, including tariff-related impacts, increase sales volume and deliver value to our customers. Period cost containment continues to be a priority for the Company in 2025, and we continue to monitor and control discretionary spending where necessary. We have continued to invest in the business to expand into new markets for the Company, evaluate strategic mergers and acquisitions, improve efficiency, develop new products and increase our capacity. As of September 30, 2025, our liquidity remains strong with our bank debt to equity percentage at 8.3%. We can borrow needed funds at a competitive interest rate under the Facility.
RESULTS OF OPERATIONS
The following table sets forth a summary of the Company’s Statements of Consolidated Income and the percentage of net sales for the three months ended September 30, 2025 and 2024. The Company’s past operating results are not necessarily indicative of future operating results.

| Three Months Ended September 30,
(Thousands of dollars) | 2025 |  | 2024 |  | Change
Net sales | $ | 178,087 |  |  | 100.0 | % |  | $ | 146,973 |  |  | 100.0 | % |  | $ | 31,114 |
Cost of products sold | 125,238 |  |  | 70.3 |  |  | 101,195 |  |  | 68.9 |  |  | 24,043 |
GROSS PROFIT | 52,849 |  |  | 29.7 |  |  | 45,778 |  |  | 31.1 |  |  | 7,071 |
Costs and expenses | 39,717 |  |  | 22.3 |  |  | 35,386 |  |  | 24.1 |  |  | 4,331 |
OPERATING INCOME | 13,132 |  |  | 7.4 |  |  | 10,392 |  |  | 7.1 |  |  | 2,740 |
Other (expense) income, net | (10,776) |  |  | (6.1) |  |  | 38 |  |  | — |  |  | (10,814) |
INCOME BEFORE INCOME TAXES | 2,356 |  |  | 1.3 |  |  | 10,430 |  |  | 7.1 |  |  | (8,074) |
Income tax (benefit) expense | (263) |  |  | (0.1) |  |  | 2,734 |  |  | 1.9 |  |  | (2,997) |
NET INCOME | 2,619 |  |  | 1.5 |  |  | 7,696 |  |  | 5.2 |  |  | (5,077) |
Net expense (income) attributable to noncontrolling interests | 7 |  |  | 0.0 |  |  | (16) |  |  | 0.0 |  |  | 23 |
NET INCOME ATTRIBUTABLE TO PREFORMED LINE PRODUCTS COMPANY SHAREHOLDERS | $ | 2,626 |  |  | 1.5 | % |  | $ | 7,680 |  |  | 5.2 | % |  | $ | (5,054) |

Net sales. In 2025, net sales were $178.1 million, an increase of $31.1 million, or 21%, compared to 2024. Excluding the effect of currency translation, net sales increased 20% as summarized in the following table:

| Three Months Ended September 30,
(Thousands of dollars) | 2025 |  | 2024 |  | Change |  | Change Due to Currency Translation |  | Change Excluding Currency Translation |  | % Change
Net sales |  |  |  |  |  |  |  |  |  |  |
PLP-USA | $ | 80,817 |  |  | $ | 65,554 |  |  | $ | 15,263 |  |  | $ | — |  |  | $ | 15,263 |  |  | 23 | %
The Americas | 29,332 |  |  | 19,852 |  |  | 9,480 |  |  | 166 |  |  | 9,314 |  |  | 47 | %
EMEA | 38,073 |  |  | 32,937 |  |  | 5,136 |  |  | 2,040 |  |  | 3,096 |  |  | 9 | %
Asia-Pacific | 29,865 |  |  | 28,630 |  |  | 1,235 |  |  | (294) |  |  | 1,529 |  |  | 5 | %
Consolidated | $ | 178,087 |  |  | $ | 146,973 |  |  | $ | 31,114 |  |  | $ | 1,912 |  |  | $ | 29,202 |  |  | 20 | %

24

The increase in PLP-USA net sales of $15.3 million, or 23%, was primarily due to higher volumes in energy and communications sales. International net sales for the three months ended September 30, 2025 were favorably affected by $1.9 million when local currencies were converted to U.S. dollars. The following discussion of changes in net sales excludes the effect of currency translation. The Americas net sales of $29.3 million increased $9.3 million, or 47%, primarily due to higher volumes in energy product sales and an increase in communications sales due to the acquisition of JAP Telecom in May 2025. EMEA net sales of $38.1 million increased $3.1 million, or 9%, primarily due to higher volumes in energy product sales and special industry sales. Asia-Pacific net sales of $29.9 million increased $1.5 million, or 5%, primarily due to higher volumes in special industry sales.
Gross profit. Gross profit of $52.8 million for 2025 increased $7.1 million, or 15%, compared to 2024. Excluding the effect of currency translation, gross profit increased $6.5 million, or 14%, as summarized in the following table:

| Three Months Ended September 30,
(Thousands of dollars) | 2025 |  | 2024 |  | Change |  | Change Due to Currency Translation |  | Change Excluding Currency Translation |  | % Change
Gross profit |  |  |  |  |  |  |  |  |  |  |
PLP-USA | $ | 23,674 |  |  | $ | 21,383 |  |  | $ | 2,291 |  |  | $ | — |  |  | $ | 2,291 |  |  | 11 | %
The Americas | 9,063 |  |  | 6,770 |  |  | 2,293 |  |  | 60 |  |  | 2,233 |  |  | 33 | %
EMEA | 12,410 |  |  | 9,327 |  |  | 3,083 |  |  | 619 |  |  | 2,464 |  |  | 26 | %
Asia-Pacific | 7,702 |  |  | 8,298 |  |  | (596) |  |  | (67) |  |  | (529) |  |  | (6) | %
Consolidated | $ | 52,849 |  |  | $ | 45,778 |  |  | $ | 7,071 |  |  | $ | 612 |  |  | $ | 6,459 |  |  | 14 | %

PLP-USA gross profit of $23.7 million increased by $2.3 million, or 11%, compared to the same period in 2024, primarily due to higher sales volumes, partially offset by higher tariff and manufacturing costs, including LIFO valuation costs. International gross profit for the period ended September 30, 2025 was favorably impacted by $0.6 million when local currencies were translated to U.S. dollars. The following discussion of gross profit changes excludes the effects of currency translation. The Americas gross profit increased $2.2 million, or 33%, which was primarily the result of higher sales volumes. EMEA gross profit increased $2.5 million, or 26%, primarily due to higher sales volumes and favorable product mix. Asia-Pacific gross profit decreased $0.5 million, or 6%, which was primarily driven by higher inventory adjustments.
Costs and expenses. Costs and expenses of $39.7 million for the three months ended September 30, 2025 increased $4.3 million, or 12%, when compared to 2024. Excluding the effect of currency translation and intercompany transactions, costs and expenses increased $3.9 million, or 11%, as summarized in the following table:

| Three Months Ended September 30,
(Thousands of dollars) | 2025 |  | 2024 |  | Change |  | Change Due to Currency Translation |  | Change Due to Intercompany Transactions |  | Change Excluding Currency and Intercompany Transactions |  | % Change
Costs and expenses |  |  |  |  |  |  |  |  |  |  |  |  |
PLP-USA | $ | 16,264 |  |  | $ | 17,357 |  |  | $ | (1,093) |  |  | $ | — |  |  | $ | (3,615) |  |  | $ | 2,522 |  |  | 15 | %
The Americas | 7,474 |  |  | 4,981 |  |  | 2,493 |  |  | 59 |  |  | 1,311 |  |  | 1,123 |  |  | 23 | %
EMEA | 8,272 |  |  | 7,223 |  |  | 1,049 |  |  | 426 |  |  | 490 |  |  | 133 |  |  | 2 | %
Asia-Pacific | 7,707 |  |  | 5,825 |  |  | 1,882 |  |  | (11) |  |  | 1,814 |  |  | 79 |  |  | 1 | %
Consolidated | $ | 39,717 |  |  | $ | 35,386 |  |  | $ | 4,331 |  |  | $ | 474 |  |  | $ | — |  |  | $ | 3,857 |  |  | 11 | %

Excluding intercompany transactions, PLP-USA costs and expenses increased $2.5 million, or 15% year-over-year, primarily due to higher selling costs and personnel costs. International costs and expenses for the three months ended September 30, 2025 were unfavorably impacted when local currencies were translated to U.S. dollars and unfavorably impacted by intercompany transactions with PLP-USA. The following discussion of costs and expenses excludes the effect of currency translation and intercompany transactions. The Americas costs and expenses of $7.5 million increased $1.1 million primarily due to an increase in selling, general, and administrative costs. EMEA costs and expenses of $8.3 million increased by $0.1 million primarily due to an increase in personnel costs. Asia-Pacific costs and expenses of $7.7 million increased $0.1 million primarily due to an increase in personnel costs and engineering costs.
Other Expense, net. Other expense, net of $10.8 million for the three months ended September 30, 2025 was unfavorable by $10.8 million when compared to the nominal Other income, net for the three months ended September 30, 2024. The unfavorable movement was mainly due to an $11.7 million pension termination charge recorded, partially offset by government incentives received in 2025 related to our facility in China.
25

Income taxes. Income taxes for the three months ended September 30, 2025 and 2024 were $(0.3) million and $2.7 million based on pre-tax income of $2.4 million and $10.4 million, respectively. The tax rate for the three months ended September 30, 2025 and 2024 was (11)% and 26%, respectively. The lower effective tax rates for the three months ended September 30, 2025 compared to the three months ended September 30, 2024 was due the decrease in income before income taxes attributable to the pension termination charges recorded in the third quarter of 2025 and a discrete tax benefit recorded related to the release of amounts in OCI attributed to the pension termination.
Net income. As a result of the preceding items, net income for the three months ended September 30, 2025 was $2.6 million, compared to $7.7 million for 2024. Excluding the effect of currency translation, net income decreased $5.3 million as summarized in the following table. The decrease in net income was due to the pension termination charge recorded in the third quarter of 2025, offset by increases in operating income described above:

| Three Months Ended September 30,
(Thousands of dollars) | 2025 |  | 2024 |  | Change |  | Change Due to Currency Translation |  | Change Excluding Currency Translation |  | % Change
Net income (loss) |  |  |  |  |  |  |  |  |  |  |
PLP-USA | $ | (1,684) |  |  | $ | 3,059 |  |  | $ | (4,743) |  |  | $ | — |  |  | $ | (4,743) |  |  | (155) | %
The Americas | 1,455 |  |  | 1,574 |  |  | (119) |  |  | 3 |  |  | (122) |  |  | (8) | %
EMEA | 2,987 |  |  | 1,337 |  |  | 1,650 |  |  | 111 |  |  | 1,539 |  |  | 115 | %
Asia-Pacific | (132) |  |  | 1,710 |  |  | (1,842) |  |  | 143 |  |  | (1,985) |  |  | (116) | %
Consolidated | $ | 2,626 |  |  | $ | 7,680 |  |  | $ | (5,054) |  |  | $ | 257 |  |  | $ | (5,311) |  |  | (69) | %

NINE MONTHS ENDED SEPTEMBER 30, 2025 COMPARED TO NINE MONTHS ENDED SEPTEMBER 30, 2024
The following table sets forth a summary of the Company’s Statements of Consolidated Income and the percentage of net sales for the nine months ended September 30, 2025 and 2024. The Company’s past operating results are not necessarily indicative of future operating results.

| Nine Months Ended September 30,
(Thousands of dollars) | 2025 |  | 2024 |  | Change
Net sales | $ | 496,229 |  |  | 100.0 | % |  | $ | 426,597 |  |  | 100.0 | % |  | $ | 69,632 |
Cost of products sold | 339,310 |  |  | 68.4 |  |  | 292,415 |  |  | 68.5 |  |  | 46,895 |
GROSS PROFIT | 156,919 |  |  | 31.6 |  |  | 134,182 |  |  | 31.5 |  |  | 22,737 |
Costs and expenses | 113,533 |  |  | 22.9 |  |  | 100,938 |  |  | 23.7 |  |  | 12,595 |
OPERATING INCOME | 43,386 |  |  | 8.7 |  |  | 33,244 |  |  | 7.8 |  |  | 10,142 |
Other (expense) income, net | (10,053) |  |  | (2.0) |  |  | 205 |  |  | — |  |  | (10,258) |
INCOME BEFORE INCOME TAXES | 33,333 |  |  | 6.7 |  |  | 33,449 |  |  | 7.8 |  |  | (116) |
Income tax (benefit) expense | 6,461 |  |  | 1.3 |  |  | 6,783 |  |  | 1.6 |  |  | (322) |
NET INCOME | 26,872 |  |  | 5.4 |  |  | 26,666 |  |  | 6.3 |  |  | 206 |
Net income attributable to noncontrolling interests | (24) |  |  | (0.0) |  | (24) |  |  | (0.0) |  | — |
NET INCOME ATTRIBUTABLE TO PREFORMED LINE PRODUCTS COMPANY SHAREHOLDERS | $ | 26,848 |  |  | 5.4 | % |  | $ | 26,642 |  |  | 6.2 | % |  | $ | 206 |

26

Net sales. In 2025, net sales were $496.2 million, an increase of $69.6 million, or 16%, compared to 2024. Excluding the effect of currency translation, net sales increased 17% as summarized in the following table:

| Nine Months Ended September 30,
(Thousands of dollars) | 2025 |  | 2024 |  | Change |  | Change Due to Currency Translation |  | Change Excluding Currency Translation |  | % Change
Net sales |  |  |  |  |  |  |  |  |  |  |
PLP-USA | $ | 234,113 |  |  | $ | 196,191 |  |  | $ | 37,922 |  |  | $ | — |  |  | $ | 37,922 |  |  | 19 | %
The Americas | 80,118 |  |  | 60,026 |  |  | 20,092 |  |  | (5,103) |  |  | 25,195 |  |  | 42 | %
EMEA | 99,977 |  |  | 93,630 |  |  | 6,347 |  |  | 3,121 |  |  | 3,226 |  |  | 3 | %
Asia-Pacific | 82,021 |  |  | 76,750 |  |  | 5,271 |  |  | (1,034) |  |  | 6,305 |  |  | 8 | %
Consolidated | $ | 496,229 |  |  | $ | 426,597 |  |  | $ | 69,632 |  |  | $ | (3,016) |  |  | $ | 72,648 |  |  | 17 | %

The increase in PLP-USA net sales of $37.9 million, or 19%, was primarily due to higher volumes in energy and communications product sales. International net sales for the nine months ended September 30, 2025 were unfavorably affected by $3.0 million when local currencies were converted to U.S. dollars. The following discussion of changes in net sales excludes the effect of currency translation. The Americas net sales of $80.1 million increased $25.2 million, or 42%, primarily due to an increase in energy product sales and an increase in communications sales due to the acquisition of JAP Telecom in May 2025. EMEA net sales of $100.0 million increased $3.2 million, or 3% primarily due to higher volume in energy product and special industry sales. Asia-Pacific net sales of $82.0 million increased $6.3 million, or 8%, primarily due to volume increases in energy product and special industries sales.
Gross profit. Gross profit of $156.9 million for 2025 increased $22.7 million, or 17%, compared to 2024. Excluding the effect of currency translation, gross profit increased $23.6 million, or 18%, as summarized in the following table:

| Nine Months Ended September 30,
(Thousands of dollars) | 2025 |  | 2024 |  | Change |  | Change Due to Currency Translation |  | Change Excluding Currency Translation |  | % Change
Gross profit |  |  |  |  |  |  |  |  |  |  |
PLP-USA | $ | 78,575 |  |  | $ | 66,821 |  |  | $ | 11,754 |  |  | $ | — |  |  | $ | 11,754 |  |  | 18 | %
The Americas | 24,573 |  |  | 18,448 |  |  | 6,125 |  |  | (1,580) |  |  | 7,705 |  |  | 42 | %
EMEA | 30,798 |  |  | 27,009 |  |  | 3,789 |  |  | 976 |  |  | 2,813 |  |  | 10 | %
Asia-Pacific | 22,973 |  |  | 21,904 |  |  | 1,069 |  |  | (299) |  |  | 1,368 |  |  | 6 | %
Consolidated | $ | 156,919 |  |  | $ | 134,182 |  |  | $ | 22,737 |  |  | $ | (903) |  |  | $ | 23,640 |  |  | 18 | %

PLP-USA gross profit of $78.6 million increased by $11.8 million, or 18%, compared to the same period in 2024, primarily due to higher sales volumes and favorable product mix, partially offset by higher tariff and manufacturing costs, including LIFO valuation costs. International gross profit for the period ended September 30, 2025 was unfavorably impacted by $0.9 million when local currencies were translated to U.S. dollars. The following discussion of gross profit changes excludes the effects of currency translation. The Americas gross profit increased $7.7 million, or 42%, which was primarily the result of higher sales volumes. EMEA gross profit increased $2.8 million, or 10%, primarily due to higher sales volume and favorable product mix. Asia-Pacific gross profit increased $1.4 million, or 6%, which was primarily driven by higher sales volume.
27

Costs and expenses. Costs and expenses of $113.5 million for the nine months ended September 30, 2025 increased $12.6 million, or 12%, when compared to 2024. Excluding the effect of currency translation and intercompany transactions, costs and expenses increased $13.0 million, or 13%, as summarized in the following table:

| Nine Months Ended September 30,
(Thousands of dollars) | 2025 |  | 2024 |  | Change |  | Change Due to Currency Translation |  | Change Due to Intercompany Transactions |  | Change Excluding Currency and Intercompany Transactions |  | % Change
Costs and expenses |  |  |  |  |  |  |  |  |  |  |  |  |
PLP-USA | $ | 50,832 |  |  | $ | 52,460 |  |  | $ | (1,628) |  |  | $ | — |  |  | $ | (7,169) |  |  | $ | 5,541 |  |  | 11 | %
The Americas | 19,697 |  |  | 14,344 |  |  | 5,353 |  |  | (957) |  |  | 3,232 |  |  | 3,078 |  |  | 21 | %
EMEA | 23,572 |  |  | 18,743 |  |  | 4,829 |  |  | 664 |  |  | 1,390 |  |  | 2,775 |  |  | 15 | %
Asia-Pacific | 19,432 |  |  | 15,391 |  |  | 4,041 |  |  | (132) |  |  | 2,547 |  |  | 1,626 |  |  | 11 | %
Consolidated | $ | 113,533 |  |  | $ | 100,938 |  |  | $ | 12,595 |  |  | $ | (425) |  |  | $ | — |  |  | $ | 13,020 |  |  | 13 | %

PLP-USA costs and expenses of $50.8 million increased $5.5 million, or 11% year-over-year. PLP-USA’s increase was primarily attributable to higher selling costs and personnel costs. International costs and expenses for the nine months ended September 30, 2025 were favorably impacted by $0.4 million when local currencies were translated to U.S. dollars and unfavorably impacted by intercompany transactions with PLP-USA. The following discussion of costs and expenses excludes the effect of currency translation and intercompany transactions. The Americas costs and expenses of $19.7 million increased $3.1 million primarily due to an increase in personnel costs and the impact of foreign currency remeasurement. EMEA costs and expenses of $23.6 million increased by $2.8 million primarily due to higher personnel cost and a recovery of bad debt in the second quarter of 2024 that did not recur. Asia-Pacific costs and expenses of $19.4 million increased $1.6 million primarily due to a gain on the sale of capital assets in the first quarter of 2024 that did not recur.
Other Expense, net. Other expense, net of $10.1 million for the nine months ended September 30, 2025 was unfavorable by $10.3 million when compared to Other income, net for the nine months ended September 30, 2024 of $0.2 million. The unfavorable movement was mainly due to an $11.7 million pension termination charge recorded in the third quarter of 2025, offset by government incentives received in 2025 related to our facility in China.
Income taxes. Income taxes for the nine months ended September 30, 2025 and 2024 were $6.5 million and $6.8 million based on pre-tax income of $33.3 million and $33.4 million, respectively. The tax rate for the nine months ended September 30, 2025 and 2024 was 19% and 20%, respectively. The effective tax rate for the nine months ended September 30, 2025 was lower than the effective tax rate for the same period in 2024 mainly due to a discrete tax benefit recorded in the third quarter related to the release of amounts in OCI attributed to the pension termination, partially offset by increased foreign withholding taxes in the same period in 2024.
Net income. As a result of the preceding items, net income for the nine months ended September 30, 2025 was $26.8 million, compared to $26.6 million for 2024. Excluding the effect of currency translation, net income increased $0.2 million as summarized in the following table. The increase in net income was due to increases in operating income described above, offset by the pension termination charge recorded in the third quarter of 2025.

| Nine Months Ended September 30,
(Thousands of dollars) | 2025 |  | 2024 |  | Change |  | Change Due to Currency Translation |  | Change Excluding Currency Translation |  | % Change
Net income (loss) |  |  |  |  |  |  |  |  |  |  |
PLP-USA | $ | 14,497 |  |  | $ | 11,719 |  |  | $ | 2,778 |  |  | $ | — |  |  | $ | 2,778 |  |  | 24 | %
The Americas | 4,153 |  |  | 4,268 |  |  | (115) |  |  | (288) |  |  | 173 |  |  | 4 | %
EMEA | 5,542 |  |  | 5,893 |  |  | (352) |  |  | 192 |  |  | (544) |  |  | (9) | %
Asia-Pacific | 2,656 |  |  | 4,761 |  |  | (2,105) |  |  | 102 |  |  | (2,207) |  |  | (46) | %
Consolidated | $ | 26,848 |  |  | $ | 26,642 |  |  | $ | 206 |  |  | $ | 6 |  |  | $ | 200 |  |  | 1 | %

APPLICATION OF CRITICAL ACCOUNTING POLICIES AND ESTIMATES
Our critical accounting policies are consistent with the information set forth in Item 7, Management’s Discussion and Analysis of Financial Condition and Results of Operations, included in our Form 10-K for the year ended December 31, 2024 filed on March 13, 2025 with the Securities and Exchange Commission and are, therefore, not presented herein.
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WORKING CAPITAL, LIQUIDITY AND CAPITAL RESOURCES
Management Assessment of Liquidity
We measure liquidity on the basis of our ability to meet short-term and long-term operating needs, repay debt, fund additional investments, including acquisitions, and make dividend payments to shareholders. Significant factors affecting the management of liquidity are cash flows from operating activities, capital expenditures, cash dividends, business acquisitions and access to bank lines of credit.
Our investments include expenditures required for equipment and facilities as well as expenditures in support of our strategic initiatives. During the first nine months of 2025, we used cash of $30.0 million for capital expenditures, mainly related to new facilities in the EMEA region. We ended the first nine months of 2025 with $72.9 million of cash, cash equivalents and restricted cash (collectively, “Cash”). Our Cash is held in various locations throughout the world. At September 30, 2025, the majority of our Cash was held outside the U.S. We expect most accumulated non-U.S. Cash balances will remain outside of the U.S. and that we will meet U.S. liquidity needs through future operating cash flows, use of U.S. Cash balances, external borrowings, or some combination of these sources. We complete comprehensive reviews of our significant customers and their creditworthiness by analyzing financial statements for customers where we have identified a measure of increased risk. We closely monitor payments and developments which may signal possible customer credit issues. We currently have not identified any potential material impact on our liquidity from customer credit issues.
Total debt, including notes payable, at September 30, 2025 was $38.9 million. The Company maintained a credit facility (the "Facility") with a capacity of $60.0 million. On March 14, 2025, the Company amended the Facility to extend the maturity date from March 2, 2026 to June 30, 2028. In addition, the amendment increased the amount of unsecured borrowings that the Company is permitted to incur outside of the Facility from $40.0 million to $60.0 million and included PLP Spain as an additional borrower. On July 30, 2025, the Company amended the Facility again to reduce the borrowing capacity from $90.0 million to $60.0 million as well as increase the permitted indebtedness limit secured by mortgages, security interests or other liens from $35.0 million to $55.0 million. There were no other material changes to the Facility.
At September 30, 2025, our unused availability under the Facility was $52.1 million and our bank debt to equity percentage was 8.3%. The Facility contains, among other provisions, requirements for maintaining levels of net worth and profitability. At September 30, 2025, the Company was in compliance with these covenants.
On January 19, 2021, the Company received funding for a term loan from PNC Equipment Finance, LLC in the principal amount of $20.5 million for the full amount of the purchase price for a new corporate aircraft. As of September 30, 2025, $11.1 million was outstanding on this debt facility, of which $2.1 million was classified as current. The aircraft has been pledged as collateral against the loan.
On July 16, 2025, PLP Poland (Belos) S.A. ("PLP Poland"), a subsidiary of the Company, entered into a non-revolving investment loan with Bank Polska Kasa Opieki Spolka Akcynja ("Bank Pekao S.A") to finance the construction of a new manufacturing plant for an amount up to PLN100.3 million ($27.6 million). The maturity date of the loan is January 31, 2035 and is payable in annual installments in the amounts of PLN5.3 million ($1.5 million) in 2026, PLN9.0 million ($2.6 million) in 2027, PLN9.6 million ($2.6 million) in 2028 through 2034, and PLN18.8 million ($5.3 million) in 2035.
The loan bears interest at the one month Warsaw Interbank Offered Rate ("WIBOR") plus 1.0% unless the Company does not meet the covenants as set forth in the Facility with PNC, at which point the WIBOR spread becomes 1.5%. The current manufacturing plant owned by PLP Poland, the plant under construction and all fixed assets within the plants are pledged as collateral against the loan. The loan also is guaranteed by the Company.
Our Asia-Pacific segment had $0.1 million in restricted cash for the periods ended September 30, 2025 and December 31, 2024, respectively. The restricted cash was used to secure bank guarantees and is included in Cash, cash equivalents and restricted cash on the Consolidated Balance Sheets.
We expect that our major source of funding for 2025 and beyond will be our operating cash flows, our existing Cash as well as our Facility agreement. Except for current earnings in certain jurisdictions, our operating income is deemed to be indefinitely reinvested in foreign jurisdictions. We currently do not intend nor foresee a need to repatriate these funds. We believe our future operating cash flows will be more than sufficient to cover debt repayments, other contractual obligations, capital expenditures and dividends for the next 12 months and thereafter for the foreseeable future. In addition, we believe our borrowing capacity provides substantial financial resources, if needed, to supplement funding of capital expenditures and/or acquisitions. We also believe that we can further expand our borrowing capacity, if necessary; however, we do not believe we would increase our debt to a level that would have a material adverse impact upon results of operations or financial condition.
Sources and Uses of Cash
Net cash provided by operating activities for the nine months ended September 30, 2025 was $51.5 million compared to $43.4 million in the comparable prior year nine-month period. The $8.1 million increase was primarily a result of the net favorable movement in non-cash items of $22.9 million, including the pension termination, offset by changes in operating assets and liabilities.
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Net cash used in investing activities for the nine months ended September 30, 2025 was $33.2 million compared to $7.7 million in the comparable prior year nine-month period. The $25.5 million change was primarily a result of the acquisition of JAP Telecom in May 2025 and an increase in capital expenditures, primarily related to the acquisition of new land and a building in Spain and the construction of a new manufacturing plant in Poland.
Net cash used in financing activities for the nine months ended September 30, 2025 was $7.3 million compared to $40.8 million in the comparable prior year nine-month period. The $33.5 million change was primarily the result of a reduction in net payments of long-term debt.
We have commitments under operating leases primarily for office and manufacturing space, transportation equipment, office and computer equipment and finance leases primarily for equipment. At September 30, 2025, we had $1.8 million of current operating lease liabilities and $6.2 million of noncurrent operating lease liabilities. Total liabilities related to finance lease obligations were approximately $0.7 million at September 30, 2025.
As of September 30, 2025, the Company had total outstanding guarantees of $14.7 million. Additionally, certain domestic and foreign customers require the Company to issue letters of credit or performance bonds as a condition of placing an order. As of September 30, 2025, the Company had total outstanding letters of credit of $3.5 million.
The Company has borrowing facilities at certain of its foreign subsidiaries, which consist of overdraft lines, working capital credit lines, and facilities for the issuance of letters of credit and short-term borrowing needs. At September 30, 2025, and December 31, 2024, $19.9 million and $8.8 million was outstanding, of which $5.5 million and $8.2 million were classified as current, respectively. These facilities support commitments made in the ordinary course of business.
FORWARD LOOKING STATEMENTS
Cautionary Statement for “Safe Harbor” Purposes Under The Private Securities Litigation Reform Act of 1995
This Form 10-Q and other documents we file with the SEC contain forward-looking statements regarding the Company’s and management’s beliefs and expectations. Any forward-looking statements are made pursuant to the safe harbor provisions of the Private Securities Litigation Reform Act of 1995. As a general matter, forward-looking statements are those focused upon future plans, objectives or performance (as opposed to historical items) and include statements of anticipated events or trends and expectations and beliefs relating to matters not historical in nature. Use of words such “anticipates,” “believes,” “may,” “should,” “will,” “would,” “could,” “plans,” “projects,” “expects,” “estimates,” “predicts,” “targets,” “forecasts,” “intends,” “contemplates,” and similar words may identify forward-looking statements. Such forward-looking statements are subject to uncertainties and factors relating to the Company’s operations and business environment, all of which are difficult to predict and many of which are beyond the Company’s control. Such uncertainties and factors could cause the Company’s actual results to differ materially from those matters expressed in or implied by such forward-looking statements.
The following factors, among others, could affect the Company’s future performance and cause the Company’s actual results to differ materially from those expressed or implied by forward-looking statements made in this report:
•The overall demand for cable anchoring and control hardware for electrical transmission and distribution lines on a worldwide basis, which has a slow growth rate in mature markets such as the United States (“U.S.”), Canada, Australia and Western Europe and may grow slowly or experience prolonged delay in developing regions despite expanding power needs;
•The potential impact of global economic conditions, including the impact of inflation, recently enacted or future tariffs and related economic uncertainty, and rising interest rates, on the Company’s ongoing profitability and future growth opportunities in the Company’s core markets in the U.S. and other foreign countries, which may experience continued or further instability due to political and economic conditions, social unrest, acts of war, military conflict (such as the Russian-Ukrainian, Israeli-Palestinian and Iranian conflicts), international hostilities or the perception that hostilities may be imminent, terrorism, changes in diplomatic and trade relationships and public health concerns (including viral outbreaks such as COVID-19);
•The ability of the Company’s customers to raise funds needed to build the infrastructure projects their customers require;
•Technological developments that affect longer-term trends for communication lines, such as wireless communication;
•The decreasing demand for product supporting copper-based infrastructure due to the introduction of products using new technologies or adoption of new industry standards;
•The Company’s success at continuing to develop proprietary technology and maintaining high quality products and customer service to meet or exceed new industry performance standards and individual customer expectations;
•The Company’s success in strengthening and retaining relationships with the Company’s customers, growing sales at targeted accounts and expanding geographically;
•The extent to which the Company is successful at expanding the Company’s product line or production facilities into new areas or implementing efficiency measures at existing facilities;
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•The effects of fluctuation in currency exchange rates upon the Company’s foreign subsidiaries’ operations and reported results from international operations, together with non-currency risks of investing in and conducting significant operations in foreign countries, including those relating to political, social, economic, trade and regulatory factors;
•The Company’s ability to identify, complete, obtain funding for and integrate acquisitions for profitable growth;
•The potential impact of consolidation, deregulation and bankruptcy among the Company’s suppliers, competitors and customers and of any legal or regulatory claims;
•The relative degree of competitive and customer price pressure on the Company’s products;
•The cost, availability and quality of raw materials required for the manufacture of products and any tariffs that may be associated with the purchase of these products or components of these products. The Company’s supply chain could face disruptions and constraints from such tariffs, inflationary pressures and ongoing wars and military conflicts, which could have a material, adverse effect on the ability to secure raw materials and supplies;
•Strikes, labor disruptions and other fluctuations in labor costs;
•Changes and uncertainty in significant government regulations and funding priorities, including those affecting environmental compliance or regulatory or third-party litigation matters;
•Security breaches or other disruptions to the Company’s information technology structure;
•The telecommunication market’s continued deployment of Fiber-to-the-Premises;
•The impact of any failure to timely implement and maintain adequate financial, information technology and management processes and controls and procedures; and
•Those factors described under the heading “Risk Factors” in Item 1A of Part I of the Company’s Annual Report on Form 10-K for the year ended December 31, 2024 which was filed on March 13, 2025.
ITEM 3. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK
The Company operates manufacturing facilities and offices around the world and uses fixed and floating rate debt to finance the Company’s global operations. As a result, the Company is subject to business risks inherent in non-U.S. activities, including political and economic uncertainty, import and export limitations and market risk related to changes in interest rates and foreign currency exchange rates. The Company believes that the political and economic risks related to the Company’s international operations are mitigated due to the geographic diversity in which the Company’s international operations are located.
There have been no material changes in the Company’s disclosed exposure to market risk since December 31, 2024. See “Item 7A. Quantitative and Qualitative Disclosures About Market Risk” in the Company’s Annual Report on Form 10-K for the year ended December 31, 2024.
ITEM 4. CONTROLS AND PROCEDURES
Evaluation of Disclosure Controls and Procedures
The Company’s Principal Executive Officer and Principal Accounting Officer have concluded that the Company’s disclosure controls and procedures, as defined in Rule 13a-15(e) or Rule 15d-15(e) of the Securities Exchange Act of 1934, as amended, were effective as of September 30, 2025.
Changes in Internal Control over Financial Reporting
There were no changes in the Company’s internal control over financial reporting as defined in Rule 13a-15(f) and 15d-15(f) of the Securities and Exchange Act of 1934, as amended, during the nine-month period ended September 30, 2025 that materially affected or are reasonably likely to materially affect the Company’s internal control over financial reporting.
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PART II – OTHER INFORMATION
ITEM 1. LEGAL PROCEEDINGS
Information regarding the Company’s current legal proceedings is presented in Note 5 of the Notes to the Consolidated Financial Statements.
ITEM 1A. RISK FACTORS
There were no material changes from the risk factors previously disclosed in the Company’s Annual Report on Form 10-K for the year ended December 31, 2024 filed with the SEC on March 13, 2025. In addition, the escalating tariffs between the U.S. and other countries could potentially exacerbate other risks discussed, any of which could have a material adverse effect on the Company. The situation continues to change, and additional impacts may arise that the Company is not aware of currently.
ITEM 2. UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS
On November 1, 2023, the Board of Directors authorized a new plan to repurchase up to an additional 212,952 of Preformed Line Products Company common shares, resulting in a total of 250,000 shares available for repurchase with no expiration date. The following table reflects repurchases for the three-month period ended September 30, 2025.

Period |  | Total Number of Shares Purchased |  | Average Price Paid per Share ($) |  | Total Number of Shares Purchased as Part of Publicly Announced Plans or Programs |  | Maximum Number of Shares that may yet be Purchased under the Plans or Programs
July |  | — |  | $ | — |  |  | — |  | 154,887
August |  | 16,404 |  | $ | 154.26 |  |  | 16,404 |  | 138,483
September |  | 10,454 |  | $ | 189.63 |  |  | 10,454 |  | 128,029
Total |  | 26,858 |  |  |  |  |  |

ITEM 3. DEFAULTS UPON SENIOR SECURITIES
None.
ITEM 4. MINE SAFETY DISCLOSURES
None.
ITEM 5. OTHER INFORMATION
None.
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ITEM 6. EXHIBITS AND FINANCIAL STATEMENT SCHEDULES

Exhibit Number |  | Exhibit
10.1 |  | Joinder and Amendment No. 9 to the Credit Facility dated July 30, 2025, as amended, between the Company and PNC Bank, National Association previously filed as Exhibit 10.1 to Form 10-Q (File No. 0-31164), filed on July 30, 2025 and incorporated herein by reference).
10.2 |  | Fifteenth Amended and Restated Line of Credit Note, dated July 30, 2025, between the Company and PNC, National Association previously filed as Exhibit 10.2 to Form 10-Q (File No. 0-31164), filed on July 30, 2025 and incorporated herein by reference).
10.3 |  | Investment Loan Agreement, dated July 16, 2025, between PLP Poland (Belos) S.A. and Bank Pekao S.A., (English translation) previously filed as Exhibit 10.1 to Form 8-K (File No. 0-31164), filed on July 22, 2025 and incorporated herein by reference ).
31.1 |  | Certification of the Principal Executive Officer, Robert G. Ruhlman, pursuant to Section 302 of the Sarbanes-Oxley Act of 2002, filed herewith.
31.2 |  | Certification of the Principal Accounting Officer, Andrew S. Klaus, pursuant to Section 302 of the Sarbanes-Oxley Act of 2002, filed herewith.
32.1 |  | Certification of the Principal Executive Officer, Robert G. Ruhlman, pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, furnished.
32.2 |  | Certification of the Principal Accounting Officer, Andrew S. Klaus, pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, furnished.
101.INS |  | Inline XBRL Instance Document.
101.SCH |  | Inline XBRL Taxonomy Extension Schema Document.
101.CAL |  | Inline XBRL Taxonomy Extension Calculation Linkbase Document.
101.DEF |  | Inline XBRL Taxonomy Extension Definition Linkbase Document.
101.LAB |  | Inline XBRL Taxonomy Extension Label Linkbase Document.
104 |  | Cover Page Interactive Data File (embedded within the inline XBRL document)

33

SIGNATURES
Pursuant to the requirements of Section 13 or 15(d) of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

|  | Preformed Line Products Company
October 30, 2025 |  | /s/ Robert G. Ruhlman
|  | Robert G. Ruhlman
|  | Executive Chairman
|  | (principal executive officer)
October 30, 2025 |  | /s/ Andrew S. Klaus
|  | Andrew S. Klaus
|  | Chief Financial Officer
|  | (principal financial and accounting officer)

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