ATKORE INC., 10-Q filed on 2/3/2026
Quarterly Report
v3.25.4
Cover - shares
 3 Months Ended
Dec. 26, 2025
Jan. 30, 2026
Cover [Abstract]    
Document Type 10-Q  
Document Quarterly Report true  
Document Period End Date Dec. 26, 2025  
Document Transition Report false  
Entity File Number 001-37793  
Entity Registrant Name Atkore Inc.  
Entity Incorporation, State or Country Code DE  
Entity Tax Identification Number 90-0631463  
Entity Address, Address Line One 16100 South Lathrop Avenue  
Entity Address, City or Town Harvey  
Entity Address, State or Province IL  
Entity Address, Postal Zip Code 60426  
City Area Code 708  
Local Phone Number 339-1610  
Title of 12(b) Security Common Stock, $0.01 par value per share  
Trading Symbol ATKR  
Security Exchange Name NYSE  
Entity Current Reporting Status Yes  
Entity Interactive Data Current Yes  
Entity Filer Category Large Accelerated Filer  
Entity Small Business false  
Entity Emerging Growth Company false  
Entity Shell Company false  
Entity Common Stock, Shares Outstanding   33,750,639
Entity Central Index Key 0001666138  
Document Fiscal Year Focus 2026  
Amendment Flag false  
Document Fiscal Period Focus Q1  
Current Fiscal Year End Date --09-30  
v3.25.4
CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($)
$ in Thousands
 3 Months Ended
Dec. 26, 2025
Dec. 27, 2024
Income Statement [Abstract]    
Net sales $ 655,548 $ 661,597
Cost of sales 529,615 490,509
Gross profit 125,933 171,088
Selling, general and administrative 99,552 91,451
Intangible asset amortization 6,310 11,699
Operating income 20,071 67,938
Interest expense, net 6,899 8,209
Other (income) expense, net (2,327) 1,133
Income before income taxes 15,499 58,596
Income tax expense 465 12,260
Net income $ 15,034 $ 46,336
Net income per share    
Basic (in dollars per share) $ 0.44 $ 1.32
Diluted (in dollars per share) $ 0.44 $ 1.31
v3.25.4
CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - USD ($)
$ in Thousands
 3 Months Ended
Dec. 26, 2025
Dec. 27, 2024
Statement of Comprehensive Income [Abstract]    
Net income $ 15,034 $ 46,336
Other comprehensive (loss) income, net of tax:    
Change in foreign currency translation adjustment 2,745 (17,532)
Change in unrecognized loss related to pension benefit plans 48 42
Total other comprehensive (loss) income 2,793 (17,490)
Comprehensive income $ 17,827 $ 28,846
v3.25.4
CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($)
$ in Thousands
Dec. 26, 2025
Sep. 30, 2025
Current Assets:    
Cash and cash equivalents $ 443,771 $ 506,699
Accounts receivable, less allowance for current and expected credit losses of $2,985 and $5,128, respectively 484,125 447,035
Inventories, net 469,334 484,845
Prepaid expenses and other current assets 174,642 162,225
Total current assets 1,571,872 1,600,804
Property, plant and equipment, net 568,123 594,266
Intangible assets, net 154,684 160,758
Goodwill 294,876 294,485
Right-of-use assets, net 150,918 156,679
Deferred tax assets 39,036 35,863
Other long-term assets 9,072 9,067
Total Assets 2,788,581 2,851,922
Current Liabilities:    
Short-term debt and current maturities of long-term debt 3,730 3,730
Accounts payable 225,110 241,246
Income tax payable 1,764 720
Accrued compensation and employee benefits 35,249 49,192
Customer liabilities 98,955 128,538
Lease obligations 27,077 26,995
Other current liabilities 67,780 74,098
Total current liabilities 459,665 524,519
Long-term debt 757,323 756,802
Long-term lease obligations 137,883 144,293
Deferred tax liabilities 13,496 13,451
Other long-term liabilities 14,944 14,516
Total Liabilities 1,383,311 1,453,581
Equity:    
Common stock, $0.01 par value, 1,000,000,000 shares authorized, 33,750,639 and 33,665,258 shares issued and outstanding as of December 26, 2025 and September 30, 2025, respectively 338 338
Additional paid-in capital 527,152 526,600
Retained earnings 892,975 889,391
Accumulated other comprehensive loss (15,195) (17,988)
Total Equity 1,405,270 1,398,341
Total Liabilities and Equity $ 2,788,581 $ 2,851,922
v3.25.4
CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($)
$ in Thousands
Dec. 26, 2025
Sep. 30, 2025
Statement of Financial Position [Abstract]    
Accounts receivable, allowance for current and expected credit losses $ 2,985 $ 5,128
Common stock, par value (in dollars per share) $ 0.01 $ 0.01
Common stock, shares authorized (in shares) 1,000,000,000 1,000,000,000
Common stock, shares issued (in shares) 33,750,639 33,665,258
Common stock, shares outstanding (in shares) 33,750,639 33,665,258
v3.25.4
CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)
$ in Thousands
 3 Months Ended
Dec. 26, 2025
Dec. 27, 2024
Operating activities:    
Net income $ 15,034 $ 46,336
Adjustments to reconcile net income to net cash provided by operating activities:    
Depreciation and amortization 36,118 29,333
Deferred income taxes (3,243) (73)
Gain on sale of business (2,275) 0
Stock-based compensation 4,020 6,097
Amortization of right-of-use assets 8,452 8,690
Other non-cash adjustments to net income 9,664 173
Changes in operating assets and liabilities, net of effects from acquisitions    
Accounts receivable (45,874) 11,733
Inventories 3,397 (3,072)
Prepaid expenses and other current assets 5,368 (10,061)
Accounts payable (13,736) (6,963)
Accrued and other liabilities (49,396) 471
Lease assets and liabilities (8,961) (7,765)
Income taxes (12,850) (6,085)
Other, net (1,215) 5,560
Net cash provided by (used in) operating activities (55,497) 74,374
Investing activities:    
Capital expenditures (11,758) (41,295)
Proceeds from sale of a business 18,388 0
Other, net 7 158
Net cash provided by (used in) investing activities 6,637 (41,137)
Financing activities:    
Issuance of common stock, net of shares withheld for tax (3,466) (5,864)
Repurchase of common stock 0 (50,011)
Finance lease payments (721) (672)
Dividends paid to shareholders (11,138) (11,121)
Net cash used in financing activities (15,325) (67,668)
Effects of foreign exchange rate changes on cash and cash equivalents 1,257 (6,510)
Decrease in cash and cash equivalents (62,928) (40,941)
Cash and cash equivalents at beginning of period 506,699 351,385
Cash and cash equivalents at end of period 443,771 310,444
Supplementary Cash Flow information    
Capital expenditures, not yet paid 1,144 2,191
Operating lease right-of-use assets obtained in exchange for lease liabilities $ 1,259 $ 1,791
v3.25.4
CONDENSED CONSOLIDATED STATEMENT OF CHANGES IN SHAREHOLDERS' EQUITY - USD ($)
$ in Thousands
Total
Common Stock
Additional Paid-in Capital
Retained Earnings
Accumulated Other Comprehensive Loss
Balance at beginning of period (in shares) at Sep. 30, 2024   34,858,000      
Balance at beginning of period at Sep. 30, 2024 $ 1,539,900 $ 350 $ 509,254 $ 1,049,390 $ (19,094)
Increase (Decrease) in Stockholders' Equity [Roll Forward]          
Net income 46,336     46,336  
Other comprehensive income (loss) (17,490)       (17,490)
Stock-based compensation 6,097   6,097    
Issuance of common stock, net of shares withheld for tax (in shares)   99,000      
Issuance of common stock, net of shares withheld for tax (5,863) $ 1 (5,864)    
Repurchase of common stock (in shares)   (559,000)      
Repurchase of common stock (50,512) $ (6)   (50,506)  
Dividends declared (11,120)     (11,120)  
Balance at end of period (in shares) at Dec. 27, 2024   34,398,000      
Balance at end of period at Dec. 27, 2024 $ 1,507,348 $ 345 509,487 1,034,100 (36,584)
Balance at beginning of period (in shares) at Sep. 30, 2025 33,665,258 33,665,000      
Balance at beginning of period at Sep. 30, 2025 $ 1,398,341 $ 338 526,600 889,391 (17,988)
Increase (Decrease) in Stockholders' Equity [Roll Forward]          
Net income 15,034     15,034  
Other comprehensive income (loss) 2,793       2,793
Stock-based compensation 4,020   4,020    
Issuance of common stock, net of shares withheld for tax (in shares)   85,000      
Issuance of common stock, net of shares withheld for tax (3,468)   (3,468)    
Repurchase of common stock 0        
Dividends declared $ (11,450)     (11,450)  
Balance at end of period (in shares) at Dec. 26, 2025 33,750,639 33,750,000      
Balance at end of period at Dec. 26, 2025 $ 1,405,270 $ 338 $ 527,152 $ 892,975 $ (15,195)
v3.25.4
BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
 3 Months Ended
Dec. 26, 2025
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
1. BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
    
Basis of Presentation

Organization and Ownership Structure — Atkore Inc. (the “Company”, “Atkore” or “AI”) is a leading manufacturer of Electrical products primarily for the non-residential construction and renovation markets and Safety & Infrastructure solutions for the construction and industrial markets. Atkore was incorporated in the State of Delaware on November 4, 2010 under the name Atkore International Group, Inc. and changed its name to Atkore Inc. on February 16, 2021. As of December 26, 2025, Atkore was the sole stockholder of Atkore International Inc. ("AII").

The Electrical segment manufactures high quality products used in the construction of electrical power systems including conduit, cable, and installation accessories. This segment serves contractors, in partnership with the electrical wholesale channel.

The Safety & Infrastructure segment designs and manufactures solutions including metal framing, mechanical pipe, perimeter security, and cable management for the protection and reliability of critical infrastructure. These solutions are marketed to contractors, original equipment manufacturers and end users.

Basis of Presentation — The accompanying unaudited condensed consolidated financial statements of the Company included herein have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”). These unaudited condensed consolidated financial statements have been prepared in accordance with the Company’s accounting policies and on the same basis as those consolidated financial statements included in the Company’s latest Annual Report on Form 10-K for the year ended September 30, 2025, filed with the U.S. Securities and Exchange Commission (the “SEC”) on November 26, 2025, and should be read in conjunction with those consolidated financial statements and the notes thereto. Certain information and disclosures normally included in the Company’s annual financial statements prepared in accordance with GAAP have been condensed or omitted pursuant to the rules and regulations of the SEC.
    
The unaudited condensed consolidated financial statements include the assets and liabilities used in operating the Company’s business. All intercompany balances and transactions have been eliminated in consolidation. The results of companies acquired or disposed of are included in the unaudited condensed consolidated financial statements from the effective date of acquisition or up to the date of disposal.
    
These statements include all adjustments (consisting of normal recurring adjustments) that the Company considered necessary to present a fair statement of its results of operations, financial position and cash flows. The results reported in these unaudited condensed consolidated financial statements should not be regarded as necessarily indicative of results that may be expected for the entire year.

Fiscal Periods — The Company has a fiscal year that ends on September 30. The Company’s fiscal quarters typically end on the last Friday in December, March and June as it follows a 4-5-4 calendar.
    
Use of Estimates — The preparation of the condensed consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, disclose contingent assets and liabilities at the date of the condensed consolidated financial statements and report the associated amounts of revenues and expenses. Actual results could differ materially from these estimates.
Recent Accounting Pronouncements

A summary of recently adopted accounting guidance is as follows. Adoption dates are on the first day of the fiscal year indicated below, unless otherwise specified.
ASUDescription of ASUImpact to AtkoreAdoption Date
2023-09 Income Taxes (Topic 740); Improvements to Income Tax DisclosuresThe ASU requires companies to provide additional tax disclosures including specific categories in the rate reconciliations and reconciling items that meet a quantitative threshold. Additional disclosures are also required for income tax paid and the disaggregation of domestic and foreign income tax expense.The Company has adopted the standard in fiscal 2026 and include the disclosures required by the ASU within the Income Tax Footnote of the annual report.2026
2024-03 Income Statement - Reporting Comprehensive Income - Expense Disaggregation Disclosures (Subtopic 220-40)The ASU requires companies to disclose, in the notes to the financial statements, specified information about certain costs and expenses. The amendments in this update do not change or remove current expense disclosure requirements presented on the face of the income statement. However, the amendments require the disaggregation of certain expense captions into specified categories in the notes to financial statements and inclusion of certain current disclosures in the same tabular format as the other disaggregation requirements in the amendments.The Company will adopt the standard in fiscal 2028 and include the disclosures required by the ASU within the annual report and quarterly reports beginning in fiscal 2029.2028
2025-06 Intangibles - Goodwill and Other-Internal-Use Software (Subtopic 350-40); Targeted Improvements to the Accounting for Internal-Use SoftwareThis ASU requires companies to consider project stages in determining whether a software development cost for internal-use software is capitalized or expensed. The amendment requires an entity to start capitalizing software costs when management has both authorized and committed to funding the software project and when it is probable that the project will be completed and the software will be used to perform the intended function. Additionally, disclosures are required for all capitalized internal-use software costs, regardless of how those costs are presented in the financial statements in accordance with Subtopic 360-10, Property, Plant, and Equipment - Overall.The Company is still evaluating the future impact of this accounting standard.2029
v3.25.4
REVENUE FROM CONTRACTS WITH CUSTOMERS
 3 Months Ended
Dec. 26, 2025
Revenue from Contract with Customer [Abstract]  
REVENUE FROM CONTRACTS WITH CUSTOMERS
2. REVENUE FROM CONTRACTS WITH CUSTOMERS

The Company’s revenue arrangements primarily consist of a single performance obligation to transfer promised goods which is satisfied at a point in time when title, risks and rewards of ownership, and subsequently control have transferred to the customer. This generally occurs when the product is shipped to the customer, with an immaterial amount of transactions in which control transfers upon delivery. The Company primarily offers assurance-type standard warranties that do not represent separate performance obligations.
Under the Inflation Reduction Act of 2022 (“IRA”), the Company is eligible for tax credits related to the manufacturing and selling of components used in the solar energy industry. These tax credits are transferable under the IRA when they meet certain criteria. When credits do not meet the transferability criteria, the benefit is recognized within income tax expense in accordance with ASC 740, “Income Taxes.” Beginning in fiscal 2024, the Company has concluded that the credits generated are transferable. As such, the benefit of the solar energy tax credits is recognized as a reduction of cost of sales.

The Company has contractual arrangements with certain customers to transfer a portion of the tax credits or to otherwise provide a rebate based on an agreed-upon value of the tax credits generated. Pursuant to such contractual arrangements, if the tax credits will be transferred to the customer, the Company identifies two separate performance obligations: (1) transfer the promised goods; and (2) transfer of the defined portion of the tax credits earned. The Company allocates the total value of these transactions between the two performance obligations. As a result of this allocation, the Company recognizes a reduction to revenue, similar to a rebate. For arrangements with no transfer of tax credits there is only a single performance obligation to transfer the promised goods and a rebate, which is recognized as a reduction of revenue, is granted based on the agreed-upon value of the tax credits generated.

The solar energy tax credit receivable is recorded in Prepaid Expenses and Other Current Assets and the liability to transfer the defined portion of the tax credits or the economic value thereof is recorded in Customer Liabilities.

For the three months ended December 26, 2025, the Company has recognized a reduction of revenue of $12,525 for the economic value of tax credits to be transferred and a benefit to cost of sales of $13,538. As of December 26, 2025, the Company had a liability of $12,981 for credits to be transferred or the value thereof. As of December 26, 2025, all activity related to the solar energy tax credits was within the Safety & Infrastructure segment.

The Company has certain arrangements that require it to estimate at the time of sale the amounts of variable consideration that should not be recorded as revenue as certain amounts are not expected to be collected from customers, as well as an estimate of the value of products to be returned. The Company principally relies on historical experience, specific customer agreements, and anticipated future trends to estimate these amounts at the time of sale and to reduce the transaction price. These arrangements include sales discounts and allowances, volume rebates, and returned goods. The Company records its obligations related to these items within the Customer Liabilities line on the condensed consolidated balance sheets.
    
The Company records amounts billed to customers for reimbursement of shipping and handling costs within revenue. Shipping and handling costs associated with outbound freight after control over a product has transferred to a customer are accounted for as fulfillment costs and are included in cost of goods sold. Sales taxes and other usage-based taxes are excluded from revenue. The Company does not evaluate whether the selling price includes a financing interest component for contracts that are less than a year. The Company also expenses costs incurred to obtain a contract, primarily sales commissions, as all obligations will be settled in less than one year.

The Company typically receives payment 30 to 60 days from the point it has satisfied the related performance obligation. See Note 17, “Segment Information” for revenue disaggregated by geography and product categories.
v3.25.4
DIVESTITURES
 3 Months Ended
Dec. 26, 2025
Discontinued Operations and Disposal Groups [Abstract]  
DIVESTITURES
3. DIVESTITURES

On December 1, 2025, the Company sold Tectron Tube. The transaction was structured as a stock sale.

(in thousands)Tectron Tube
Cash consideration$18,388 
Note received7,300 
Net assets divested23,273 
Gain on sale of business$2,415 

Net assets divested included working capital of $14,727, fixed assets, net of $8,545, and right-of-use assets and lease liabilities of $387 and $386, respectively. Working capital primarily included accounts receivables, net of $3,971, and inventory, net of $10,227. For consideration, the Company received cash of $18,388 and a note receivable of $7,300 payable in April 2026.

In fiscal 2023, the Company initiated plans to exit operations in Russia and that asset disposal group was recognized as assets held for sale. The Company recognized losses on those assets in fiscal 2023 as the Company did not expect to recover the value of its investment. The Company completed its exit in the first quarter of fiscal 2026 and recognized a loss on sale of business of $140.
v3.25.4
POSTRETIREMENT BENEFITS
 3 Months Ended
Dec. 26, 2025
Retirement Benefits [Abstract]  
POSTRETIREMENT BENEFITS
4. POSTRETIREMENT BENEFITS

The Company provides pension benefits through a number of noncontributory and contributory defined benefit retirement plans covering eligible U.S. employees. As of September 30, 2017, all defined pension benefit plans were frozen, whereby participants no longer accrue credited service.

The net periodic benefit credit was as follows: 
Three months ended
(in thousands)December 26, 2025December 27, 2024
Interest cost$1,118 $1,139 
Expected return on plan assets(1,254)(1,081)
Amortization of actuarial loss62 52 
Net periodic benefit cost$(74)$110 
v3.25.4
RESTRUCTURING CHARGES
 3 Months Ended
Dec. 26, 2025
Restructuring and Related Activities [Abstract]  
RESTRUCTURING CHARGES
5. RESTRUCTURING CHARGES

On September 29, 2025, the Company announced plans for headcount reductions and plant closures at certain of its facilities. The following tables summarize the activities related to the plan.

The liability for restructuring reserves is included within Other current liabilities in the Company's condensed consolidated balance sheets as follows: 

ElectricalSafety & InfrastructureOther/ Corporate
(in thousands)SeveranceOtherSeveranceSeveranceTotal
Balance as of September 30, 2025$845 $— $227 $257 $1,329 
Charges445 167 928 (13)1,527 
Utilization(772)(162)(245)(244)(1,423)
Balance as of December 26, 2025$518 $5 $910 $— $1,433 

The Company expects to utilize all restructuring accruals as of December 26, 2025 within the next twelve months. The net restructuring charges included as a component of Selling, general and administrative expenses in the Company's condensed consolidated statements of operations were as follows:

Three months ended
(in thousands)December 26, 2025December 27, 2024
Total restructuring charges, net$1,527 $321 
In addition to the charges presented above, the Company reduced the remaining useful lives of assets still in use at the plants that are closing in fiscal 2026. This resulted in an additional $8,165 of depreciation expense to be recognized in the first quarter of 2026. Depreciation of plant assets is recognized in Cost of sales.
v3.25.4
OTHER (INCOME) EXPENSE, NET
 3 Months Ended
Dec. 26, 2025
Other Income and Expenses [Abstract]  
OTHER (INCOME) EXPENSE, NET
6. OTHER (INCOME) EXPENSE, NET

Other (income) expense, net consisted of the following:
Three months ended
(in thousands)December 26, 2025December 27, 2024
Loss on assets held for sale$— $68 
Foreign exchange loss on intercompany loans— 1,021 
Pension-related benefits(52)44 
(Gain) on sale of business(2,275)— 
Other (income) expense, net $(2,327)$1,133 

In fiscal 2026, the Company divested Tectron Tube and operations in Russia and recognized a gain of $2,275 as described in Note 3, “Divestitures”.
v3.25.4
INCOME TAXES
 3 Months Ended
Dec. 26, 2025
Income Tax Disclosure [Abstract]  
INCOME TAXES
7. INCOME TAXES    

For the three months ended December 26, 2025 and December 27, 2024, the Company’s effective tax rate attributable to income before income taxes was 3.0% and 20.9%, respectively. For the three months ended December 26, 2025 and December 27, 2024, the Company’s income tax expense was $465 and $12,260, respectively. The decrease in the current period effective tax rate was driven by a one-time discrete tax benefit related to tax planning strategies which resulted in deductible tax attributes.
A valuation allowance has been recorded against certain net operating losses in certain foreign jurisdictions. A valuation allowance is recorded when it is determined to be more likely than not that these assets will not be fully realized in the foreseeable future. The realization of deferred tax assets is dependent upon whether the Company can generate future taxable income in the appropriate character and jurisdiction to utilize the assets. The amount of the deferred tax assets considered realizable is subject to adjustment in future periods.
v3.25.4
EARNINGS PER SHARE
 3 Months Ended
Dec. 26, 2025
Earnings Per Share [Abstract]  
EARNINGS PER SHARE
8. EARNINGS PER SHARE

The Company calculates basic and diluted earnings per common share using the two-class method. Under the two-class method, net earnings are allocated to each class of common stock and participating securities as if all of the net earnings for the period had been distributed. The Company’s participating securities consist of share-based payment awards that contain a non-forfeitable right to receive dividends and therefore are considered to participate in undistributed earnings with common stockholders.

 
Basic earnings per common share excludes dilution and is calculated by dividing the net earnings allocated to common stock by the weighted-average number of common stock outstanding for the period. Diluted earnings per common share is calculated by dividing net earnings allocated to common stock by the weighted-average number of shares outstanding for the period, as adjusted for the potential dilutive effect of non-participating share-based awards.

The following tables sets forth the computation of basic and diluted earnings per share:
Three months ended
(in thousands, except per share data)December 26, 2025December 27, 2024
Numerator:
Net income$15,034 $46,336 
Less: Undistributed earnings allocated to participating securities77 557 
Net income available to common shareholders$14,957 $45,779 
Denominator:
Basic weighted average common shares outstanding33,706 34,794 
Effect of dilutive securities: Non-participating employee stock options (1)
199 246 
Diluted weighted average common shares outstanding33,905 35,040 
Basic earnings per share$0.44 $1.32 
Diluted earnings per share$0.44 $1.31 
(1) Stock options to purchase shares of common stock that would have been anti-dilutive are not included in the calculation. There were no anti-dilutive options outstanding during the three months ended December 26, 2025 and December 27, 2024.
v3.25.4
ACCUMULATED OTHER COMPREHENSIVE LOSS
 3 Months Ended
Dec. 26, 2025
Equity [Abstract]  
ACCUMULATED OTHER COMPREHENSIVE LOSS
9. ACCUMULATED OTHER COMPREHENSIVE LOSS

The following tables presents the changes in accumulated other comprehensive loss by component for the three months ended December 26, 2025 and December 27, 2024.

(in thousands)Defined Benefit
Pension Items		Currency
Translation
Adjustments 		Total
Balance as of September 30, 2025$(10,414)$(7,574)$(17,988)
Other comprehensive income before reclassifications— 2,745 2,745 
Amounts reclassified from accumulated other
comprehensive income, net of tax		48 — 48 
Net current period other comprehensive income48 2,745 2,793 
Balance as of December 26, 2025$(10,366)$(4,829)$(15,195)

(in thousands)Defined Benefit
Pension Items		Currency
Translation
Adjustments		Total
Balance as of September 30, 2024$(10,408)$(8,686)$(19,094)
Other comprehensive income before reclassifications— (17,532)(17,532)
Amounts reclassified from accumulated other
comprehensive income, net of tax		42 — 42 
Net current period other comprehensive income42 (17,532)(17,490)
Balance as of December 27, 2024$(10,366)$(26,218)$(36,584)
v3.25.4
INVENTORIES, NET
 3 Months Ended
Dec. 26, 2025
Inventory Disclosure [Abstract]  
INVENTORIES, NET
10. INVENTORIES, NET

A majority of the Company’s inventories are recorded at the lower of cost (primarily last in, first out, or “LIFO”) or market or net realizable value, as applicable. Approximately 82% and 81% of the Company’s inventories were valued at the lower of LIFO cost or market at each of December 26, 2025 and September 30, 2025. Interim LIFO determinations, including those at December 26, 2025, are based on management’s estimates of future inventory levels and costs for the remainder of the current fiscal year.

(in thousands)December 26, 2025September 30, 2025
Purchased materials and manufactured parts, net$107,188 $134,869 
Work in process, net65,239 74,159 
Finished goods, net296,907 275,817 
Inventories, net$469,334 $484,845 
Total inventories would be $11,855 higher and $8,995 higher than reported as of December 26, 2025 and September 30, 2025, respectively, if the first-in, first-out method was used for all inventories. As of December 26, 2025, and September 30, 2025, the excess and obsolete inventory reserve was $22,313 and $23,192, respectively.
v3.25.4
PROPERTY, PLANT AND EQUIPMENT
 3 Months Ended
Dec. 26, 2025
Property, Plant and Equipment [Abstract]  
PROPERTY, PLANT AND EQUIPMENT
11. PROPERTY, PLANT AND EQUIPMENT

As of December 26, 2025, and September 30, 2025, property, plant and equipment and accumulated depreciation were as follows:

(in thousands)December 26, 2025September 30, 2025
Land$29,407 $29,766 
Buildings and related improvements200,394 217,894 
Machinery and equipment716,665 701,220 
Leasehold improvements19,268 22,116 
Software61,195 64,371 
Construction in progress96,572 107,758 
Property, plant and equipment, at cost1,123,501 1,143,125 
Accumulated depreciation(555,378)(548,859)
Property, plant and equipment, net$568,123 $594,266 
Depreciation expense for the three months ended December 26, 2025 and December 27, 2024 totaled $29,808 and $17,634, respectively.
v3.25.4
GOODWILL AND INTANGIBLE ASSETS
 3 Months Ended
Dec. 26, 2025
Goodwill and Intangible Assets Disclosure [Abstract]  
GOODWILL AND INTANGIBLE ASSETS
12. GOODWILL AND INTANGIBLE ASSETS

Changes in the carrying amount of goodwill are as follows:    
(in thousands)ElectricalSafety & InfrastructureTotal
Balance as of September 30, 2025$260,843 $33,642 $294,485 
Exchange rate effects273 118 391 
Balance as of December 26, 2025$261,116 $33,760 $294,876 
    
Goodwill balances as of December 26, 2025 included $5,645 and $61,885 of accumulated impairment losses within the Electrical and Safety & Infrastructure segments, respectively.

The Company assesses the recoverability of goodwill and indefinite-lived trade names on an annual basis in accordance with ASC 350, “Intangibles - Goodwill and Other.” The measurement date is the first day of the fourth fiscal quarter, or more frequently, if events or circumstances indicate that it is more likely than not that the fair value of a reporting unit or the respective indefinite-lived trade name is less than the carrying value.
The following table provides the gross carrying value, accumulated amortization and net carrying value for each major class of intangible asset:

  December 26, 2025September 30, 2025
(in thousands)Weighted Average Useful Life (Years)Gross Carrying ValueAccumulated AmortizationNet Carrying ValueGross Carrying ValueAccumulated AmortizationNet Carrying Value
Amortizable intangible assets:
Customer relationships10$401,189 $(343,224)$57,965 $401,771 $(338,201)$63,570 
Other825,033 (21,114)3,919 25,205 (20,797)4,408 
Total426,222 (364,338)61,884 426,976 (358,998)67,978 
Indefinite-lived intangible assets:
Trade names92,800 — 92,800 92,780 — 92,780 
Total$519,022 $(364,338)$154,684 $519,756 $(358,998)$160,758 

Other intangible assets consist of definite-lived trade names, technology, non-compete agreements and backlogs. Included in the table above are the effects of changes in exchange rates, which were not material for the three months ended December 26, 2025. Amortization expense for the three months ended December 26, 2025 and December 27, 2024 was $6,310 and $11,699, respectively.

Expected amortization expense for intangible assets for the remainder of fiscal 2026 and over the next five years and thereafter is as follows:

(in thousands)
Remaining 2026$18,668 
202723,994 
20289,066 
20292,953 
20302,951 
20312,093 
Thereafter2,159 
Actual amounts of amortization may differ from estimated amounts due to additional intangible asset acquisitions, impairment of intangible assets and other events.
v3.25.4
DEBT
 3 Months Ended
Dec. 26, 2025
Debt Disclosure [Abstract]  
DEBT
13. DEBT

Debt as of December 26, 2025 and September 30, 2025 was as follows:

(in thousands)December 26, 2025September 30, 2025
ABL Credit Facility$— $— 
Senior Secured Term Loan Facility due September 29, 2032370,712 370,628 
Senior Notes due June 2031400,000 400,000 
Deferred financing costs(9,659)(10,096)
Total debt$761,053 $760,532 
Less: Current portion3,730 3,730 
Long-term debt$757,323 $756,802 

The asset-based credit facility (the “ABL Credit Facility”) has aggregate commitments of $325,000. AII is the borrower under the ABL Credit Facility which is guaranteed by the Company and all other subsidiaries of the Company (other than AII) that are guarantors of the Senior Notes (as defined below). AII’s availability under the ABL Credit Facility was $325,000 as of each of December 26, 2025 and September 30, 2025.

The ABL Credit Facility uses a forward-looking interest rate based on the Secured Overnight Financing Rate (“SOFR”) consisting of an applicable margin ranging from 1.25% to 1.75% and a credit spread adjustment of 0.10%.

On April 30, 2025, AII, a wholly owned subsidiary of the Company, entered into a Fourth Amendment to its existing Credit Agreement, dated as of August 28, 2020, which, among other things, (i) extended the maturity of the facility to the earlier of April 30, 2030 or 91 days prior to the maturity date of the existing senior term loan facility if at least $100,000 of obligations remain outstanding under the existing senior secured term loan facility on such date and (ii) amended certain terms and thresholds with respect to the Company’s borrowing base capacity.

On March 15, 2023, the Company entered into an amendment to the New Senior Secured Term Loan Facility to implement a forward-looking interest rate based on the Secured Overnight Financing Rate (“SOFR”) in lieu of LIBOR, consisting of an applicable margin of 2.00% and a credit spread adjustment of (i) 0.11448% for a one-month interest period, (ii) 0.26161% for a three-month interest period and (iii) 0.42826% for a six-month interest period.

On September 29, 2025, the Company entered into a new $373 million senior secured term loan facility (the “New Senior Secured Term Loan Facility”) pursuant to an amendment to its existing Term Loan Credit Agreement (the “Amendment”). The New Senior Secured Term Loan Facility will mature on the earlier of (i) September 29, 2032 and (ii) the date that is 91 days prior to the maturity of the Company’s existing senior notes due June 1, 2031 if more than $100 million of such senior notes remains outstanding as of such date. Borrowings under the New Senior Secured Term Loan Facility will bear interest at the rate of either (x) Term SOFR (with a floor of 0%) plus 2.00%, or (y) an alternate base rate (with a floor of 1.5%) plus 1.00%. The New Senior Secured Term Loan Facility has an annual amortization rate of 1.00%.

Senior Notes - On May 26, 2021, the Company completed the issuance and sale of the $400,000 aggregate principal amount of 4.25% Senior Notes due 2031 (the “Senior Notes”) in a private offering. The Senior Notes were sold only to qualified institutional buyers in compliance with Rule 144A of the Securities Act of 1933, as amended (the “Securities Act”), and to non-U.S. persons outside of the United States in compliance with Regulation S of the Securities Act.
v3.25.4
FAIR VALUE MEASUREMENTS
 3 Months Ended
Dec. 26, 2025
Fair Value Disclosures [Abstract]  
FAIR VALUE MEASUREMENTS
14. FAIR VALUE MEASUREMENTS

Certain assets and liabilities are required to be recorded at fair value on a recurring basis.

The Company periodically uses forward currency contracts to hedge the effects of foreign exchange relating to intercompany balances denominated in a foreign currency. These derivative instruments are not formally designated as a hedge by the Company. Short-term forward currency contracts are recorded in either other current assets or other current liabilities and long-term forward currency contracts are recorded in either other long-term assets or other long-term liabilities in the condensed consolidated balance sheets. The fair value gains and losses are included in other (income) expense, net within the condensed consolidated statements of operations. See Note 6, “Other (Income) Expense, net” for further detail.

Cash flows associated with derivative financial instruments are recognized in the operating section of the condensed consolidated statements of cash flows. The fair value of forward currency contracts is calculated by reference to current forward exchange rates for contracts with similar maturity profiles.

The Company had no active forward currency contracts or other derivative instruments as of December 26, 2025, or September 30, 2025.


The following table presents the Company’s assets and liabilities measured at fair value:

December 26, 2025September 30, 2025
(in thousands)Level 1Level 2Level 1Level 2
Assets
Cash equivalents$375,937 $— $422,292 $— 

The Company’s remaining financial instruments consist primarily of cash, accounts receivable and accounts payable whose carrying value approximate their fair value due to their short-term nature.

The estimated fair value of financial instruments not carried at fair value in the condensed consolidated balance sheets were as follows:

December 26, 2025September 30, 2025
(in thousands)Carrying ValueFair ValueCarrying ValueFair Value
Senior Secured Term Loan Facility due September 29, 2032$373,000 $374,399 $373,000 $371,135 
Senior Notes due June 2031400,000 384,260 400,000 373,164 
Total Debt$773,000 $758,659 $773,000 $744,299 
In determining the approximate fair value of its long-term debt, the Company used the trading values among financial institutions, and these values fall within Level 2 of the fair value hierarchy. The carrying value of the ABL Credit Facility approximates fair value due to it being a market-linked variable rate debt.
v3.25.4
COMMITMENTS AND CONTINGENCIES
 3 Months Ended
Dec. 26, 2025
Commitments and Contingencies Disclosure [Abstract]  
COMMITMENTS AND CONTINGENCIES
15. COMMITMENTS AND CONTINGENCIES

The Company has obligations related to commitments to purchase certain goods. As of December 26, 2025, such obligations were $230,331 for the rest of fiscal year 2026 and $16,000 for fiscal year 2027 and beyond. These amounts represent open purchase orders for materials used in production.
Insurable Liabilities — The Company maintains policies with various insurance companies for its workers’ compensation, product, property, general, auto, and executive liability risks. The insurance policies that the Company maintains have various retention levels and excess coverage limits. The establishment and update of liabilities for unpaid claims, including claims incurred but not reported, is based on management's estimate as a result of the assessment by the Company's claim administrator of each claim and an independent actuarial valuation of the nature and severity of total claims. The Company utilizes a third-party claims administrator to pay claims, track and evaluate actual claims experience, and ensure consistency in the data used in the actuarial valuation.

Legal Contingencies — Historically, a number of lawsuits have been filed against the Company and the Company has also received other claim demand letters alleging that the Company's anti-microbial coated steel sprinkler pipe, which the Company has not manufactured or sold for several years, is incompatible with chlorinated polyvinyl chloride and caused stress cracking in such pipe manufactured by third parties when installed together in the same sprinkler system, which the Company refers to collectively as the “Special Products Claims.” Tyco International Ltd., now Johnson Controls, Inc. (“JCI”), has a contractual obligation to indemnify the Company in respect of all remaining and future claims of incompatibility between the Company's antimicrobial coated steel sprinkler pipe and CPVC pipe used in the same sprinkler system. When Special Products Claims arise, JCI has defended and indemnified the Company as required.

As of the date of this filing, no Special Product Claims are currently pending against the Company as JCI has resolved all claims at their sole cost and expense. Accordingly, at this time, the Company does not expect the outcome of the Special Products Claims proceedings, either individually or in the aggregate, to have a material adverse effect on its business, financial condition, results of operations or cash flows, and the Company believes that its reserves are adequate for all remaining contingencies for Special Products Claims and other product liabilities.

In the fourth quarter of fiscal 2024, the Company was named a defendant in several putative class action lawsuits, consolidated under the caption In re: PVC Pipe Antitrust Litigation (N.D. Ill. 24-cv-07639), seeking injunctive and monetary relief on behalf of both direct and indirect purchasers of PVC water pipe and PVC conduit. The suits generally allege anticompetitive conduct related to the price of PVC pipes sold in the United States between approximately 2021 and the present. Specifically, the complaints allege that the defendant PVC pipe manufacturers improperly shared otherwise confidential information through their contribution of information to, and readership of, a weekly report called “PVC & Pipe Weekly” published by defendant Oil Price Information Service, LLC (“OPIS”), as well as through direct communications with each other. The complaints claim that this conspiracy violated Section 1 of the Sherman Antitrust Act of 1890, as amended, and certain state laws. All cases are pending in federal court for the Northern District of Illinois. The Company believes there are defenses, both factual and legal, to the allegations in these various proceedings and the Company plans to vigorously defend itself. A settlement between OPIS and plaintiffs was preliminarily approved in July 2025, obligating OPIS to pay certain monies and to cooperate with plaintiffs. Notice of the settlement has been sent to class members who now have the opportunity to opt out. Amended complaints were filed in August 2025 that included additional allegations against the defendants, including the Company. Defendants have filed motions to dismiss the amended complaints, and briefing on these motions is complete.

At this stage of the antitrust litigation, the Company cannot reasonably estimate the range of possible loss or timing, outcome or consequence of this litigation. The total cost associated with these matters will depend on many factors, including the duration of these matters and any related findings. An adverse outcome in this litigation could have a material adverse impact on the Company’s business, financial position, results of operations or cash flows.

In September 2025, the Company was also named a defendant in a lawsuit in British Columbia, Canada with allegations similar to those in the US antitrust lawsuits. At this time, the Company is not able to predict any outcome or estimate the amount of loss, if any, which could be associated with any adverse decision in this matter.
On February 13, 2025, the Company received from the U.S. Department of Justice Antitrust Division (“DOJ”) a grand jury subpoena issued by the U.S. District Court for the Northern District of California. The subpoena calls for production of documents relating to the pricing of the Company’s PVC pipe and conduit products. The Company is complying, and intends to continue to comply, with its obligations under the subpoena. In October 2025, the DOJ intervened and sought an order from the court presiding over the putative antitrust class action lawsuits, staying most discovery in these matters for six months. DOJ’s motion to stay discovery was granted without objection.

In the second quarter of fiscal 2025, the Company and certain of its current and former officers were named as defendants in two putative securities class action lawsuits under the captions Westchester Putnam Counties Heavy & Highway Laborers Local 60 Benefits Fund v. Atkore Inc. et al (N.D. Ill 1:25-cv-01851) and Coles v. Atkore Inc. et al (N.D. Ill 1:25-cv-02686). The complaints assert claims under Sections 10(b) and 20(a) of the Securities Exchange Act of 1934, as amended (the “Exchange Act”) and Rule 10(b)(5) promulgated thereunder, based on disclosures about the Company’s business, operations, and prospects, which were allegedly false or misleading based on the allegations in the antitrust matters described above. The complaints seek damages in an unspecified amount on behalf of all shareholders who purchased shares during the class period. An amended complaint was filed in August 2025, and a further amended complaint was filed in December 2025. The Company believes there are defenses, both factual and legal, to the allegations in these proceedings, and the Company plans to vigorously defend the cases.
Also, in the second quarter of fiscal 2025, a putative shareholder derivative lawsuit was filed naming the Company as the nominal defendant under the caption Blatzer v. Waltz et al (N.D. Ill 1:25-cv-02833). The Company’s directors and certain of its current and former officers are named as defendants. A second such lawsuit was recently filed under the caption LR Trust v. Waltz et al (N.D. III 1:25-cv-08009). These complaints assert claims for breach of fiduciary duties, aiding and abetting breach of fiduciary duties, unjust enrichment, waste, and violations of federal securities laws, and in LR Trust, an insider trading claim, based primarily on the same alleged conduct underlying the securities class action lawsuits described above, and seek damages in an unspecified amount and other relief.
At this stage of the securities or derivative litigation, the Company cannot reasonably estimate the range of possible loss or the timing, outcome or consequence of the securities or derivative proceedings described above. The total cost associated with these matters will depend on many factors, including the duration of these matters and any related findings. An adverse outcome in this litigation could have a material adverse impact on the Company’s business, financial position, results of operations or cash flows.

In addition to the matters discussed above, from time to time, the Company is subject to a number of disputes, administrative proceedings and other claims arising out of the ordinary conduct of the Company’s business. These matters generally relate to disputes arising out of the use or installation of the Company’s products, product liability litigation, contract disputes, patent infringement accusations, employment matters, personal injury claims and similar matters (“Other Matters”). On the basis of information currently available to the Company, it does not believe that existing Other Matters will have a material adverse effect on its business, financial condition, results of operations or cash flows. However, litigation is unpredictable, and the Company could incur judgments or enter into settlements for current or future claims that could adversely affect its business, financial condition, results of operations or cash flows.
v3.25.4
GUARANTEES
 3 Months Ended
Dec. 26, 2025
Guarantees [Abstract]  
GUARANTEES
16. GUARANTEES

The Company had no outstanding letters of credit as of December 26, 2025. The Company also had surety bonds primarily related to performance guarantees on supply agreements and construction contracts, and payment of duties and taxes totaling $44,381 as of December 26, 2025.

In disposing of assets or businesses, the Company often provides representations, warranties and indemnities to cover various risks including unknown damage to the assets, environmental risks involved in the sale of real estate, liability to investigate and remediate environmental contamination at
waste disposal sites and manufacturing facilities, and unidentified tax liabilities and legal fees related to periods prior to disposition. The Company does not have the ability to estimate the potential liability from such indemnities because they relate to unknown conditions. However, the Company has no reason to believe that these uncertainties would have a material adverse effect on the Company’s business, financial condition, results of operations or cash flows.

In the normal course of business, the Company is liable for product performance and contract completion. In the opinion of management, such obligations will not have a material adverse effect on the Company’s business, financial condition, results of operations or cash flows.
v3.25.4
SEGMENT INFORMATION
 3 Months Ended
Dec. 26, 2025
Segment Reporting [Abstract]  
SEGMENT INFORMATION
17. SEGMENT INFORMATION

Atkore operates its business through two operating segments which are also its reportable segments: Electrical and Safety & Infrastructure. The Company’s operating segments are organized based on primary market channel and, in most instances, the end use of products. The Company reviews the results of its operating segments separately for the purpose of making decisions about resource allocation and performance assessment. The Company evaluates performance on the basis of net sales and Adjusted EBITDA.

The Electrical segment manufactures high quality products used in the construction of electrical power systems including conduit, cable and installation accessories. This segment serves contractors in partnership with the electrical wholesale channel.

The Safety & Infrastructure segment designs and manufactures solutions including metal framing, mechanical pipe, perimeter security and cable management for the protection and reliability of critical infrastructure. These solutions are marketed to contractors, original equipment manufacturers and end users.

The Company’s Chief Operating Decision Maker (“CODM”) is the President and Chief Executive Officer. The CODM uses Adjusted EBITDA to allocate resources predominantly in the annual planning process. Adjusted EBITDA is used to monitor and evaluate periodic results against budget, forecast and prior period results.

Both segments use Adjusted EBITDA as the primary measure of profit and loss. Segment Adjusted EBITDA is income (loss) before income taxes, adjusted to exclude unallocated expenses, depreciation and amortization, interest expense, net, stock-based compensation, loss on extinguishment of debt, gains and losses on the divestiture of a business, asset impairment charges, certain legal matters, and other items, such as inventory reserves and adjustments, (gain) loss on disposal of property, plant and equipment, insurance recovery related to damages of property, plant and equipment, release of indemnified uncertain tax positions, realized or unrealized gain (loss) on foreign currency impacts of intercompany loans and related forward currency derivatives, gain on purchase of business, loss on assets held for sale, restructuring costs and transaction costs.

Intersegment transactions primarily consist of product sales at designated transfer prices on an arm’s-length basis. Gross profit earned and reported within the segment is eliminated in the Company’s consolidated results. Certain manufacturing and distribution expenses are allocated between the segments on a pro rata basis due to the shared nature of activities. Recorded amounts represent a proportional amount of the quantity of product produced for each segment. Certain assets, such as machinery and equipment and facilities, are not allocated to each segment despite serving both segments. These shared assets are reported within the Safety & Infrastructure segment. The Company allocates certain corporate operating expenses that directly benefit our operating segments, such as insurance and information technology, on a basis that reasonably approximates an estimate of the use of these services.
Three months ended
 December 26, 2025December 27, 2024
(in thousands)External Net SalesIntersegment SalesAdjusted EBITDAExternal Net SalesIntersegment SalesAdjusted EBITDA
Electrical$469,546 $8 $55,102 $465,355 $— $92,387 
Safety & Infrastructure186,002 250 30,187 196,242 482 15,579 
Eliminations— (258)— (482)
Consolidated operations$655,548 $— $661,597 $— 

The table below presents the reconciliation of net sales from continuing operations to Adjusted EBITDA by segment.
Three months ended
December 26, 2025December 27, 2024
(in thousands)ElectricalSafety and InfrastructureElectricalSafety and Infrastructure
Net Sales$469,554 $186,253 $465,355 $196,724 
Cost of sales (373,584)(151,981)(324,141)(168,407)
Selling, general and administrative expenses (53,491)(21,415)(53,232)(19,603)
Other Segment Items (a)12,623 17,330 4,405 6,865 
Adjusted EBITDA$55,102 $30,187 $92,387 $15,579 
(a) Other Segment items include intangibles amortization expense, depreciation expense, interest expense, income tax expense, and other adjustments to the measure of profitability as defined above.

Presented below is a reconciliation of operating Segment Adjusted EBITDA to Income before income taxes:

Three months ended
(in thousands)December 26, 2025December 27, 2024
Operating segment Adjusted EBITDA
Electrical$55,102 $92,387 
Safety & Infrastructure30,187 15,579 
Total85,289 107,966 
Unallocated expenses (a)(16,143)(8,816)
Depreciation and amortization(36,118)(29,333)
Interest expense, net(6,899)(8,209)
Stock-based compensation(4,020)(6,097)
Other (b)(6,610)3,085 
Income before income taxes$15,499 $58,596 
(a) Represents unallocated selling, general and administrative activities and associated expenses including, in part, executive, legal, finance, human resources, information technology, business development and communications.
(b) Represents other items, such as inventory reserves and adjustments, loss on disposal of property, plant and equipment, release of indemnified uncertain tax positions, gain on purchase of business. loss on assets held for sale (includes loss on assets held for sale in Russia. See Note 13, “Goodwill and Intangible Assets” in the form 10-K filed November 26, 2025 for additional information), realized or unrealized gain (loss) on foreign currency impacts of intercompany loans and related forward currency derivatives, transaction and restructuring costs.
Capital ExpendituresTotal Assets
(in thousands)December 26, 2025December 27, 2024December 26, 2025December 27, 2024
Electrical$6,419 $21,933 $1,500,040 $1,758,885 
Safety & Infrastructure3,509 6,730 655,525 755,727 
Unallocated (a)1,830 12,632 633,016 447,133 
Consolidated operations$11,758 $41,295 $2,788,581 $2,961,745 
(a) Unallocated includes corporate assets primarily consisting of cash, corporate prepaids, fixed assets and income tax-based assets.

The Company’s long-lived assets and net sales by geography were as follows for the three months ended December 26, 2025 and December 27, 2024:

Three months ended
Long-Lived AssetsNet Sales
(in thousands)December 26, 2025December 27, 2024December 26, 2025December 27, 2024
United States$652,177 $760,771 $565,761 $573,360 
Other Americas7,994 8,354 17,945 19,745 
Europe51,565 51,472 46,544 57,928 
Asia-Pacific7,305 9,944 25,298 10,564 
Total$719,041 $830,541 $655,548 $661,597 

The table below shows the amount of net sales from external customers for each of the Company’s product categories which accounted for 10% or more of consolidated net sales in either period for the three months ended December 26, 2025 and December 27, 2024:

Three months ended
(in thousands)December 26, 2025December 27, 2024
Metal Electrical Conduit and Fittings$118,356 $102,205 
Electrical Cable & Flexible Conduit110,891 109,467 
Plastic Pipe and Conduit138,113 162,561 
Other Electrical products (a)
102,186 91,122 
Electrical469,546 465,355 
Mechanical Pipe65,363 66,259 
Other Safety & Infrastructure products (b)
120,639 129,983 
Safety & Infrastructure186,002 196,242 
Net sales$655,548 $661,597 
(a) Other Electrical products includes International Cable Management, Fiberglass Conduit and Corrosion Resistant Conduit.
(b) Other S&I products includes Metal Framing and Fittings, Construction Services, Perimeter Security and Cable Management.
v3.25.4
SUBSEQUENT EVENTS
 3 Months Ended
Dec. 26, 2025
Subsequent Events [Abstract]  
SUBSEQUENT EVENTS
18. SUBSEQUENT EVENTS

On January 28, 2026, Atkore’s Board of Directors approved a quarterly dividend payment of $0.33 per share of common stock payable on February 27, 2026 to stockholders of record on February 17, 2026.
v3.25.4
Insider Trading Arrangements
 3 Months Ended
Dec. 26, 2025
Trading Arrangements, by Individual  
Rule 10b5-1 Arrangement Adopted false
Non-Rule 10b5-1 Arrangement Adopted false
Rule 10b5-1 Arrangement Terminated false
Non-Rule 10b5-1 Arrangement Terminated false
v3.25.4
BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)
 3 Months Ended
Dec. 26, 2025
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
Basis of Presentation
Basis of Presentation — The accompanying unaudited condensed consolidated financial statements of the Company included herein have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”). These unaudited condensed consolidated financial statements have been prepared in accordance with the Company’s accounting policies and on the same basis as those consolidated financial statements included in the Company’s latest Annual Report on Form 10-K for the year ended September 30, 2025, filed with the U.S. Securities and Exchange Commission (the “SEC”) on November 26, 2025, and should be read in conjunction with those consolidated financial statements and the notes thereto. Certain information and disclosures normally included in the Company’s annual financial statements prepared in accordance with GAAP have been condensed or omitted pursuant to the rules and regulations of the SEC.
    
The unaudited condensed consolidated financial statements include the assets and liabilities used in operating the Company’s business. All intercompany balances and transactions have been eliminated in consolidation. The results of companies acquired or disposed of are included in the unaudited condensed consolidated financial statements from the effective date of acquisition or up to the date of disposal.
    
These statements include all adjustments (consisting of normal recurring adjustments) that the Company considered necessary to present a fair statement of its results of operations, financial position and cash flows. The results reported in these unaudited condensed consolidated financial statements should not be regarded as necessarily indicative of results that may be expected for the entire year.
Fiscal Periods
Fiscal Periods — The Company has a fiscal year that ends on September 30. The Company’s fiscal quarters typically end on the last Friday in December, March and June as it follows a 4-5-4 calendar.
Use of Estimates
Use of Estimates — The preparation of the condensed consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, disclose contingent assets and liabilities at the date of the condensed consolidated financial statements and report the associated amounts of revenues and expenses. Actual results could differ materially from these estimates.
Recent Accounting Pronouncements
Recent Accounting Pronouncements

A summary of recently adopted accounting guidance is as follows. Adoption dates are on the first day of the fiscal year indicated below, unless otherwise specified.
ASUDescription of ASUImpact to AtkoreAdoption Date
2023-09 Income Taxes (Topic 740); Improvements to Income Tax DisclosuresThe ASU requires companies to provide additional tax disclosures including specific categories in the rate reconciliations and reconciling items that meet a quantitative threshold. Additional disclosures are also required for income tax paid and the disaggregation of domestic and foreign income tax expense.The Company has adopted the standard in fiscal 2026 and include the disclosures required by the ASU within the Income Tax Footnote of the annual report.2026
2024-03 Income Statement - Reporting Comprehensive Income - Expense Disaggregation Disclosures (Subtopic 220-40)The ASU requires companies to disclose, in the notes to the financial statements, specified information about certain costs and expenses. The amendments in this update do not change or remove current expense disclosure requirements presented on the face of the income statement. However, the amendments require the disaggregation of certain expense captions into specified categories in the notes to financial statements and inclusion of certain current disclosures in the same tabular format as the other disaggregation requirements in the amendments.The Company will adopt the standard in fiscal 2028 and include the disclosures required by the ASU within the annual report and quarterly reports beginning in fiscal 2029.2028
2025-06 Intangibles - Goodwill and Other-Internal-Use Software (Subtopic 350-40); Targeted Improvements to the Accounting for Internal-Use SoftwareThis ASU requires companies to consider project stages in determining whether a software development cost for internal-use software is capitalized or expensed. The amendment requires an entity to start capitalizing software costs when management has both authorized and committed to funding the software project and when it is probable that the project will be completed and the software will be used to perform the intended function. Additionally, disclosures are required for all capitalized internal-use software costs, regardless of how those costs are presented in the financial statements in accordance with Subtopic 360-10, Property, Plant, and Equipment - Overall.The Company is still evaluating the future impact of this accounting standard.2029
v3.25.4
BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
 3 Months Ended
Dec. 26, 2025
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
Schedule of Adopted Accounting Guidance
A summary of recently adopted accounting guidance is as follows. Adoption dates are on the first day of the fiscal year indicated below, unless otherwise specified.
ASUDescription of ASUImpact to AtkoreAdoption Date
2023-09 Income Taxes (Topic 740); Improvements to Income Tax DisclosuresThe ASU requires companies to provide additional tax disclosures including specific categories in the rate reconciliations and reconciling items that meet a quantitative threshold. Additional disclosures are also required for income tax paid and the disaggregation of domestic and foreign income tax expense.The Company has adopted the standard in fiscal 2026 and include the disclosures required by the ASU within the Income Tax Footnote of the annual report.2026
2024-03 Income Statement - Reporting Comprehensive Income - Expense Disaggregation Disclosures (Subtopic 220-40)The ASU requires companies to disclose, in the notes to the financial statements, specified information about certain costs and expenses. The amendments in this update do not change or remove current expense disclosure requirements presented on the face of the income statement. However, the amendments require the disaggregation of certain expense captions into specified categories in the notes to financial statements and inclusion of certain current disclosures in the same tabular format as the other disaggregation requirements in the amendments.The Company will adopt the standard in fiscal 2028 and include the disclosures required by the ASU within the annual report and quarterly reports beginning in fiscal 2029.2028
2025-06 Intangibles - Goodwill and Other-Internal-Use Software (Subtopic 350-40); Targeted Improvements to the Accounting for Internal-Use SoftwareThis ASU requires companies to consider project stages in determining whether a software development cost for internal-use software is capitalized or expensed. The amendment requires an entity to start capitalizing software costs when management has both authorized and committed to funding the software project and when it is probable that the project will be completed and the software will be used to perform the intended function. Additionally, disclosures are required for all capitalized internal-use software costs, regardless of how those costs are presented in the financial statements in accordance with Subtopic 360-10, Property, Plant, and Equipment - Overall.The Company is still evaluating the future impact of this accounting standard.2029
v3.25.4
DIVESTITURES (Tables)
 3 Months Ended
Dec. 26, 2025
Discontinued Operations and Disposal Groups [Abstract]  
Schedule of Selling Price Allocation
(in thousands)Tectron Tube
Cash consideration$18,388 
Note received7,300 
Net assets divested23,273 
Gain on sale of business$2,415 
v3.25.4
POSTRETIREMENT BENEFITS (Tables)
 3 Months Ended
Dec. 26, 2025
Retirement Benefits [Abstract]  
Schedule of Net Periodic Benefit Cost
The net periodic benefit credit was as follows: 
Three months ended
(in thousands)December 26, 2025December 27, 2024
Interest cost$1,118 $1,139 
Expected return on plan assets(1,254)(1,081)
Amortization of actuarial loss62 52 
Net periodic benefit cost$(74)$110 
v3.25.4
RESTRUCTURING CHARGES (Tables)
 3 Months Ended
Dec. 26, 2025
Restructuring and Related Activities [Abstract]  
Schedule of Restructuring Reserves
The liability for restructuring reserves is included within Other current liabilities in the Company's condensed consolidated balance sheets as follows: 

ElectricalSafety & InfrastructureOther/ Corporate
(in thousands)SeveranceOtherSeveranceSeveranceTotal
Balance as of September 30, 2025$845 $— $227 $257 $1,329 
Charges445 167 928 (13)1,527 
Utilization(772)(162)(245)(244)(1,423)
Balance as of December 26, 2025$518 $5 $910 $— $1,433 
Restructuring and Related Costs The net restructuring charges included as a component of Selling, general and administrative expenses in the Company's condensed consolidated statements of operations were as follows:
Three months ended
(in thousands)December 26, 2025December 27, 2024
Total restructuring charges, net$1,527 $321 
v3.25.4
OTHER (INCOME) EXPENSE, NET (Tables)
 3 Months Ended
Dec. 26, 2025
Other Income and Expenses [Abstract]  
Schedule of Other (Income) Expense, Net
Other (income) expense, net consisted of the following:
Three months ended
(in thousands)December 26, 2025December 27, 2024
Loss on assets held for sale$— $68 
Foreign exchange loss on intercompany loans— 1,021 
Pension-related benefits(52)44 
(Gain) on sale of business(2,275)— 
Other (income) expense, net $(2,327)$1,133 
v3.25.4
EARNINGS PER SHARE (Tables)
 3 Months Ended
Dec. 26, 2025
Earnings Per Share [Abstract]  
Schedule of Basic and Diluted Net Income Per Share
The following tables sets forth the computation of basic and diluted earnings per share:
Three months ended
(in thousands, except per share data)December 26, 2025December 27, 2024
Numerator:
Net income$15,034 $46,336 
Less: Undistributed earnings allocated to participating securities77 557 
Net income available to common shareholders$14,957 $45,779 
Denominator:
Basic weighted average common shares outstanding33,706 34,794 
Effect of dilutive securities: Non-participating employee stock options (1)
199 246 
Diluted weighted average common shares outstanding33,905 35,040 
Basic earnings per share$0.44 $1.32 
Diluted earnings per share$0.44 $1.31 
(1) Stock options to purchase shares of common stock that would have been anti-dilutive are not included in the calculation. There were no anti-dilutive options outstanding during the three months ended December 26, 2025 and December 27, 2024.
v3.25.4
ACCUMULATED OTHER COMPREHENSIVE LOSS (Tables)
 3 Months Ended
Dec. 26, 2025
Equity [Abstract]  
Schedule of Accumulated Other Comprehensive Loss
The following tables presents the changes in accumulated other comprehensive loss by component for the three months ended December 26, 2025 and December 27, 2024.

(in thousands)Defined Benefit
Pension Items		Currency
Translation
Adjustments 		Total
Balance as of September 30, 2025$(10,414)$(7,574)$(17,988)
Other comprehensive income before reclassifications— 2,745 2,745 
Amounts reclassified from accumulated other
comprehensive income, net of tax		48 — 48 
Net current period other comprehensive income48 2,745 2,793 
Balance as of December 26, 2025$(10,366)$(4,829)$(15,195)

(in thousands)Defined Benefit
Pension Items		Currency
Translation
Adjustments		Total
Balance as of September 30, 2024$(10,408)$(8,686)$(19,094)
Other comprehensive income before reclassifications— (17,532)(17,532)
Amounts reclassified from accumulated other
comprehensive income, net of tax		42 — 42 
Net current period other comprehensive income42 (17,532)(17,490)
Balance as of December 27, 2024$(10,366)$(26,218)$(36,584)
v3.25.4
INVENTORIES, NET (Tables)
 3 Months Ended
Dec. 26, 2025
Inventory Disclosure [Abstract]  
Schedule of Inventory, Current
(in thousands)December 26, 2025September 30, 2025
Purchased materials and manufactured parts, net$107,188 $134,869 
Work in process, net65,239 74,159 
Finished goods, net296,907 275,817 
Inventories, net$469,334 $484,845 
v3.25.4
PROPERTY, PLANT AND EQUIPMENT (Tables)
 3 Months Ended
Dec. 26, 2025
Property, Plant and Equipment [Abstract]  
Schedule of Property, Plant and Equipment
As of December 26, 2025, and September 30, 2025, property, plant and equipment and accumulated depreciation were as follows:

(in thousands)December 26, 2025September 30, 2025
Land$29,407 $29,766 
Buildings and related improvements200,394 217,894 
Machinery and equipment716,665 701,220 
Leasehold improvements19,268 22,116 
Software61,195 64,371 
Construction in progress96,572 107,758 
Property, plant and equipment, at cost1,123,501 1,143,125 
Accumulated depreciation(555,378)(548,859)
Property, plant and equipment, net$568,123 $594,266 
v3.25.4
GOODWILL AND INTANGIBLE ASSETS (Tables)
 3 Months Ended
Dec. 26, 2025
Goodwill and Intangible Assets Disclosure [Abstract]  
Schedule of Goodwill
Changes in the carrying amount of goodwill are as follows:    
(in thousands)ElectricalSafety & InfrastructureTotal
Balance as of September 30, 2025$260,843 $33,642 $294,485 
Exchange rate effects273 118 391 
Balance as of December 26, 2025$261,116 $33,760 $294,876 
Schedule of Finite-Lived Intangible Assets
The following table provides the gross carrying value, accumulated amortization and net carrying value for each major class of intangible asset:

  December 26, 2025September 30, 2025
(in thousands)Weighted Average Useful Life (Years)Gross Carrying ValueAccumulated AmortizationNet Carrying ValueGross Carrying ValueAccumulated AmortizationNet Carrying Value
Amortizable intangible assets:
Customer relationships10$401,189 $(343,224)$57,965 $401,771 $(338,201)$63,570 
Other825,033 (21,114)3,919 25,205 (20,797)4,408 
Total426,222 (364,338)61,884 426,976 (358,998)67,978 
Indefinite-lived intangible assets:
Trade names92,800 — 92,800 92,780 — 92,780 
Total$519,022 $(364,338)$154,684 $519,756 $(358,998)$160,758 
Schedule of Indefinite-Lived Intangible Assets
The following table provides the gross carrying value, accumulated amortization and net carrying value for each major class of intangible asset:

  December 26, 2025September 30, 2025
(in thousands)Weighted Average Useful Life (Years)Gross Carrying ValueAccumulated AmortizationNet Carrying ValueGross Carrying ValueAccumulated AmortizationNet Carrying Value
Amortizable intangible assets:
Customer relationships10$401,189 $(343,224)$57,965 $401,771 $(338,201)$63,570 
Other825,033 (21,114)3,919 25,205 (20,797)4,408 
Total426,222 (364,338)61,884 426,976 (358,998)67,978 
Indefinite-lived intangible assets:
Trade names92,800 — 92,800 92,780 — 92,780 
Total$519,022 $(364,338)$154,684 $519,756 $(358,998)$160,758 
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense
Expected amortization expense for intangible assets for the remainder of fiscal 2026 and over the next five years and thereafter is as follows:

(in thousands)
Remaining 2026$18,668 
202723,994 
20289,066 
20292,953 
20302,951 
20312,093 
Thereafter2,159 
v3.25.4
DEBT (Tables)
 3 Months Ended
Dec. 26, 2025
Debt Disclosure [Abstract]  
Schedule of Debt
Debt as of December 26, 2025 and September 30, 2025 was as follows:

(in thousands)December 26, 2025September 30, 2025
ABL Credit Facility$— $— 
Senior Secured Term Loan Facility due September 29, 2032370,712 370,628 
Senior Notes due June 2031400,000 400,000 
Deferred financing costs(9,659)(10,096)
Total debt$761,053 $760,532 
Less: Current portion3,730 3,730 
Long-term debt$757,323 $756,802 
v3.25.4
FAIR VALUE MEASUREMENTS (Tables)
 3 Months Ended
Dec. 26, 2025
Fair Value Disclosures [Abstract]  
Schedule of Assets and Liabilities Measured at Fair Value
The following table presents the Company’s assets and liabilities measured at fair value:

December 26, 2025September 30, 2025
(in thousands)Level 1Level 2Level 1Level 2
Assets
Cash equivalents$375,937 $— $422,292 $— 
Schedule of Estimated Fair Value of Financial Instruments Not Carried at Fair Value
The estimated fair value of financial instruments not carried at fair value in the condensed consolidated balance sheets were as follows:

December 26, 2025September 30, 2025
(in thousands)Carrying ValueFair ValueCarrying ValueFair Value
Senior Secured Term Loan Facility due September 29, 2032$373,000 $374,399 $373,000 $371,135 
Senior Notes due June 2031400,000 384,260 400,000 373,164 
Total Debt$773,000 $758,659 $773,000 $744,299 
v3.25.4
SEGMENT INFORMATION (Tables)
 3 Months Ended
Dec. 26, 2025
Segment Reporting [Abstract]  
Schedule of Segment Information
Three months ended
 December 26, 2025December 27, 2024
(in thousands)External Net SalesIntersegment SalesAdjusted EBITDAExternal Net SalesIntersegment SalesAdjusted EBITDA
Electrical$469,546 $8 $55,102 $465,355 $— $92,387 
Safety & Infrastructure186,002 250 30,187 196,242 482 15,579 
Eliminations— (258)— (482)
Consolidated operations$655,548 $— $661,597 $— 

The table below presents the reconciliation of net sales from continuing operations to Adjusted EBITDA by segment.
Three months ended
December 26, 2025December 27, 2024
(in thousands)ElectricalSafety and InfrastructureElectricalSafety and Infrastructure
Net Sales$469,554 $186,253 $465,355 $196,724 
Cost of sales (373,584)(151,981)(324,141)(168,407)
Selling, general and administrative expenses (53,491)(21,415)(53,232)(19,603)
Other Segment Items (a)12,623 17,330 4,405 6,865 
Adjusted EBITDA$55,102 $30,187 $92,387 $15,579 
(a) Other Segment items include intangibles amortization expense, depreciation expense, interest expense, income tax expense, and other adjustments to the measure of profitability as defined above.

Presented below is a reconciliation of operating Segment Adjusted EBITDA to Income before income taxes:

Three months ended
(in thousands)December 26, 2025December 27, 2024
Operating segment Adjusted EBITDA
Electrical$55,102 $92,387 
Safety & Infrastructure30,187 15,579 
Total85,289 107,966 
Unallocated expenses (a)(16,143)(8,816)
Depreciation and amortization(36,118)(29,333)
Interest expense, net(6,899)(8,209)
Stock-based compensation(4,020)(6,097)
Other (b)(6,610)3,085 
Income before income taxes$15,499 $58,596 
(a) Represents unallocated selling, general and administrative activities and associated expenses including, in part, executive, legal, finance, human resources, information technology, business development and communications.
(b) Represents other items, such as inventory reserves and adjustments, loss on disposal of property, plant and equipment, release of indemnified uncertain tax positions, gain on purchase of business. loss on assets held for sale (includes loss on assets held for sale in Russia. See Note 13, “Goodwill and Intangible Assets” in the form 10-K filed November 26, 2025 for additional information), realized or unrealized gain (loss) on foreign currency impacts of intercompany loans and related forward currency derivatives, transaction and restructuring costs.
Capital ExpendituresTotal Assets
(in thousands)December 26, 2025December 27, 2024December 26, 2025December 27, 2024
Electrical$6,419 $21,933 $1,500,040 $1,758,885 
Safety & Infrastructure3,509 6,730 655,525 755,727 
Unallocated (a)1,830 12,632 633,016 447,133 
Consolidated operations$11,758 $41,295 $2,788,581 $2,961,745 
(a) Unallocated includes corporate assets primarily consisting of cash, corporate prepaids, fixed assets and income tax-based assets.

The Company’s long-lived assets and net sales by geography were as follows for the three months ended December 26, 2025 and December 27, 2024:

Three months ended
Long-Lived AssetsNet Sales
(in thousands)December 26, 2025December 27, 2024December 26, 2025December 27, 2024
United States$652,177 $760,771 $565,761 $573,360 
Other Americas7,994 8,354 17,945 19,745 
Europe51,565 51,472 46,544 57,928 
Asia-Pacific7,305 9,944 25,298 10,564 
Total$719,041 $830,541 $655,548 $661,597 

The table below shows the amount of net sales from external customers for each of the Company’s product categories which accounted for 10% or more of consolidated net sales in either period for the three months ended December 26, 2025 and December 27, 2024:

Three months ended
(in thousands)December 26, 2025December 27, 2024
Metal Electrical Conduit and Fittings$118,356 $102,205 
Electrical Cable & Flexible Conduit110,891 109,467 
Plastic Pipe and Conduit138,113 162,561 
Other Electrical products (a)
102,186 91,122 
Electrical469,546 465,355 
Mechanical Pipe65,363 66,259 
Other Safety & Infrastructure products (b)
120,639 129,983 
Safety & Infrastructure186,002 196,242 
Net sales$655,548 $661,597 
(a) Other Electrical products includes International Cable Management, Fiberglass Conduit and Corrosion Resistant Conduit.
(b) Other S&I products includes Metal Framing and Fittings, Construction Services, Perimeter Security and Cable Management.
v3.25.4
REVENUE FROM CONTRACTS WITH CUSTOMERS (Details)
$ in Thousands
 3 Months Ended
Dec. 26, 2025
USD ($)
performance_obligation
Disaggregation of Revenue [Line Items]  
Number of performance obligations | performance_obligation 2
Reduction of revenue for economic value of tax credits to be transferred $ 12,525
Benefit to tax provision related to tax credits 13,538
Liability for credits to be transferred $ 12,981
Minimum  
Disaggregation of Revenue [Line Items]  
Period of payment received from related performance obligation satisfied 30 days
Maximum  
Disaggregation of Revenue [Line Items]  
Period of payment received from related performance obligation satisfied 60 days
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2025-12-27  
Disaggregation of Revenue [Line Items]  
Revenue, remaining performance obligation, expected timing of satisfaction, period 1 year
v3.25.4
DIVESTITURES - Schedule of Selling Price Allocation (Details) - Tectron Tube - Disposal Group, Disposed of by Sale, Not Discontinued Operations
$ in Thousands
Dec. 01, 2025
USD ($)
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]  
Cash consideration $ 18,388
Note received 7,300
Net assets divested 23,273
Gain on sale of business $ 2,415
v3.25.4
DIVESTITURES - Narrative (Details) - USD ($)
$ in Thousands
 3 Months Ended
Dec. 26, 2025
Dec. 27, 2024
Dec. 01, 2025
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]      
Gain (loss) on disposition of business $ 2,275 $ 0  
Disposal Group, Disposed of by Sale, Not Discontinued Operations | Tectron Tube      
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]      
Working capital     $ 14,727
Fixed assets     8,545
Right use of assets     387
Lease liabilities     386
Accounts receivables, net     3,971
Inventory     10,227
Cash consideration     18,388
Note receivables     $ 7,300
Disposal Group, Disposed of by Sale, Not Discontinued Operations | Operations In Russia      
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]      
Gain (loss) on disposition of business $ (140)    
v3.25.4
POSTRETIREMENT BENEFITS (Details) - Pension Plan - USD ($)
$ in Thousands
 3 Months Ended
Dec. 26, 2025
Dec. 27, 2024
Defined Benefit Plan Disclosure [Line Items]    
Interest cost $ 1,118 $ 1,139
Expected return on plan assets (1,254) (1,081)
Amortization of actuarial loss 62 52
Net periodic benefit cost $ (74) $ 110
v3.25.4
RESTRUCTURING CHARGES - Restructuring Reserves (Details)
$ in Thousands
 3 Months Ended
Dec. 26, 2025
USD ($)
Restructuring Reserve [Roll Forward]  
Beginning balance $ 1,329
Charges 1,527
Utilization (1,423)
Ending balance 1,433
Operating Segments | Electrical | Severance  
Restructuring Reserve [Roll Forward]  
Beginning balance 845
Charges 445
Utilization (772)
Ending balance 518
Operating Segments | Electrical | Other  
Restructuring Reserve [Roll Forward]  
Beginning balance 0
Charges 167
Utilization (162)
Ending balance 5
Operating Segments | Safety & Infrastructure | Severance  
Restructuring Reserve [Roll Forward]  
Beginning balance 227
Charges 928
Utilization (245)
Ending balance 910
Other/Corporate | Severance  
Restructuring Reserve [Roll Forward]  
Beginning balance 257
Charges (13)
Utilization (244)
Ending balance $ 0
v3.25.4
RESTRUCTURING CHARGES - As a Component of Selling, General and Administrative (Details) - USD ($)
$ in Thousands
 3 Months Ended
Dec. 26, 2025
Dec. 27, 2024
Restructuring and Related Activities [Abstract]    
Total restructuring charges, net $ 1,527 $ 321
v3.25.4
RESTRUCTURING CHARGES - Narrative (Details) - USD ($)
$ in Thousands
 3 Months Ended
Mar. 31, 2026
Dec. 26, 2025
Dec. 27, 2024
Restructuring Cost and Reserve [Line Items]      
Depreciation   $ 29,808 $ 17,634
Subsequent Event      
Restructuring Cost and Reserve [Line Items]      
Depreciation $ 8,165    
v3.25.4
OTHER (INCOME) EXPENSE, NET (Details) - USD ($)
$ in Thousands
 3 Months Ended
Dec. 26, 2025
Dec. 27, 2024
Other Income and Expenses [Abstract]    
Loss on assets held for sale $ 0 $ 68
Foreign exchange loss on intercompany loans 0 1,021
Pension-related benefits (52) 44
(Gain) on sale of business (2,275) 0
Other (income) expense, net $ (2,327) $ 1,133
v3.25.4
OTHER (INCOME) EXPENSE, NET - Narrative (Details) - USD ($)
$ in Thousands
 3 Months Ended
Dec. 26, 2025
Dec. 27, 2024
Other Income and Expenses [Abstract]    
Gain (loss) on disposition of business $ 2,275 $ 0
v3.25.4
INCOME TAXES (Details) - USD ($)
$ in Thousands
 3 Months Ended
Dec. 26, 2025
Dec. 27, 2024
Income Tax Disclosure [Abstract]    
Effective income tax rate 3.00% 20.90%
Income tax expense $ 465 $ 12,260
v3.25.4
EARNINGS PER SHARE (Details) - USD ($)
$ / shares in Units, shares in Thousands, $ in Thousands
 3 Months Ended
Dec. 26, 2025
Dec. 27, 2024
Numerator:    
Net income $ 15,034 $ 46,336
Less: Undistributed earnings allocated to participating securities 77 557
Net income available to common shareholders 14,957 45,779
Net income available to common shareholders $ 14,957 $ 45,779
Denominator:    
Basic weighted average common shares outstanding (in shares) 33,706 34,794
Effect of dilutive securities: Non-participating employee stock options (in shares) 199 246
Diluted weighted average common shares outstanding (in shares) 33,905 35,040
Basic earnings per share (in dollars per share) $ 0.44 $ 1.32
Diluted earnings per share (in dollars per share) $ 0.44 $ 1.31
Stock Options    
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]    
Antidilutive securities excluded from computation of earnings per share, amount (in shares) 0 0
v3.25.4
ACCUMULATED OTHER COMPREHENSIVE LOSS (Details) - USD ($)
$ in Thousands
 3 Months Ended
Dec. 26, 2025
Dec. 27, 2024
AOCI Attributable to Parent, Net of Tax [Roll Forward]    
Balance at beginning of period $ 1,398,341 $ 1,539,900
Other comprehensive income/loss before reclassifications 2,745 (17,532)
Amounts reclassified from accumulated other comprehensive income/loss, net of tax 48 42
Total other comprehensive (loss) income 2,793 (17,490)
Balance at end of period 1,405,270 1,507,348
Accumulated Other Comprehensive Loss    
AOCI Attributable to Parent, Net of Tax [Roll Forward]    
Balance at beginning of period (17,988) (19,094)
Total other comprehensive (loss) income 2,793 (17,490)
Balance at end of period (15,195) (36,584)
Defined Benefit Pension Items    
AOCI Attributable to Parent, Net of Tax [Roll Forward]    
Balance at beginning of period (10,414) (10,408)
Other comprehensive income/loss before reclassifications 0 0
Amounts reclassified from accumulated other comprehensive income/loss, net of tax 48 42
Total other comprehensive (loss) income 48 42
Balance at end of period (10,366) (10,366)
Currency Translation Adjustments    
AOCI Attributable to Parent, Net of Tax [Roll Forward]    
Balance at beginning of period (7,574) (8,686)
Other comprehensive income/loss before reclassifications 2,745 (17,532)
Amounts reclassified from accumulated other comprehensive income/loss, net of tax 0 0
Total other comprehensive (loss) income 2,745 (17,532)
Balance at end of period $ (4,829) $ (26,218)
v3.25.4
INVENTORIES, NET - Narrative (Details) - USD ($)
$ in Thousands
Dec. 26, 2025
Sep. 30, 2025
Inventory Disclosure [Abstract]    
Inventories at lower of LIFO cost or market 82.00% 81.00%
FIFO inventory, higher (lower) than reported $ 11,855 $ 8,995
Excess and obsolete inventory reserve $ 22,313 $ 23,192
v3.25.4
INVENTORIES, NET - Schedule of Company Inventories (Details) - USD ($)
$ in Thousands
Dec. 26, 2025
Sep. 30, 2025
Inventory Disclosure [Abstract]    
Purchased materials and manufactured parts, net $ 107,188 $ 134,869
Work in process, net 65,239 74,159
Finished goods, net 296,907 275,817
Inventories, net $ 469,334 $ 484,845
v3.25.4
PROPERTY, PLANT AND EQUIPMENT - Schedule of Property, Plant and Equipment (Details) - USD ($)
$ in Thousands
Dec. 26, 2025
Sep. 30, 2025
Property, Plant and Equipment [Line Items]    
Property, plant and equipment, at cost $ 1,123,501 $ 1,143,125
Accumulated depreciation (555,378) (548,859)
Property, plant and equipment, net 568,123 594,266
Land    
Property, Plant and Equipment [Line Items]    
Property, plant and equipment, at cost 29,407 29,766
Buildings and related improvements    
Property, Plant and Equipment [Line Items]    
Property, plant and equipment, at cost 200,394 217,894
Machinery and equipment    
Property, Plant and Equipment [Line Items]    
Property, plant and equipment, at cost 716,665 701,220
Leasehold improvements    
Property, Plant and Equipment [Line Items]    
Property, plant and equipment, at cost 19,268 22,116
Software    
Property, Plant and Equipment [Line Items]    
Property, plant and equipment, at cost 61,195 64,371
Construction in progress    
Property, Plant and Equipment [Line Items]    
Property, plant and equipment, at cost $ 96,572 $ 107,758
v3.25.4
PROPERTY, PLANT AND EQUIPMENT - Narrative (Details) - USD ($)
$ in Thousands
 3 Months Ended
Dec. 26, 2025
Dec. 27, 2024
Property, Plant and Equipment [Abstract]    
Depreciation expense $ 29,808 $ 17,634
v3.25.4
GOODWILL AND INTANGIBLE ASSETS - Goodwill (Details)
$ in Thousands
 3 Months Ended
Dec. 26, 2025
USD ($)
Goodwill [Roll Forward]  
Balance at beginning of period $ 294,485
Exchange rate effects 391
Balance at end of period 294,876
Electrical  
Goodwill [Roll Forward]  
Balance at beginning of period 260,843
Exchange rate effects 273
Balance at end of period 261,116
Safety & Infrastructure  
Goodwill [Roll Forward]  
Balance at beginning of period 33,642
Exchange rate effects 118
Balance at end of period $ 33,760
v3.25.4
GOODWILL AND INTANGIBLE ASSETS - Narrative (Details) - USD ($)
$ in Thousands
 3 Months Ended
Dec. 26, 2025
Dec. 27, 2024
Goodwill [Line Items]    
Intangible asset amortization $ 6,310 $ 11,699
Electrical    
Goodwill [Line Items]    
Accumulated impairment loss 5,645  
Safety & Infrastructure    
Goodwill [Line Items]    
Accumulated impairment loss $ 61,885  
v3.25.4
GOODWILL AND INTANGIBLE ASSETS - Intangible Assets (Details) - USD ($)
$ in Thousands
Dec. 26, 2025
Sep. 30, 2025
Amortizable intangible assets:    
Gross Carrying Value $ 426,222 $ 426,976
Accumulated Amortization (364,338) (358,998)
Net Carrying Value 61,884 67,978
Intangible Assets, Net (Excluding Goodwill) [Abstract]    
Gross Carrying Value 519,022 519,756
Net Carrying Value 154,684 160,758
Trade names    
Indefinite-lived Intangible Assets [Line Items]    
Trade names 92,800 92,780
Customer relationships    
Amortizable intangible assets:    
Gross Carrying Value 401,189 401,771
Accumulated Amortization (343,224) (338,201)
Net Carrying Value $ 57,965 63,570
Customer relationships | Weighted Average Useful Life (Years)    
Amortizable intangible assets:    
Weighted Average Useful Life (Years) 10 years  
Other    
Amortizable intangible assets:    
Gross Carrying Value $ 25,033 25,205
Accumulated Amortization (21,114) (20,797)
Net Carrying Value $ 3,919 $ 4,408
Other | Weighted Average Useful Life (Years)    
Amortizable intangible assets:    
Weighted Average Useful Life (Years) 8 years  
v3.25.4
GOODWILL AND INTANGIBLE ASSETS - Expected Amortization Expense (Details)
$ in Thousands
Dec. 26, 2025
USD ($)
Goodwill and Intangible Assets Disclosure [Abstract]  
Remaining 2026 $ 18,668
2027 23,994
2028 9,066
2029 2,953
2030 2,951
2031 2,093
Thereafter $ 2,159
v3.25.4
DEBT - Schedule of Debt (Details) - USD ($)
$ in Thousands
Dec. 26, 2025
Sep. 30, 2025
Debt Instrument [Line Items]    
Deferred financing costs $ (9,659) $ (10,096)
Total debt 761,053 760,532
Less: Current portion 3,730 3,730
Long-term debt 757,323 756,802
Secured Debt | ABL Credit Facility    
Debt Instrument [Line Items]    
Carrying value 0 0
Secured Debt | Senior Secured Term Loan Facility due September 29, 2032    
Debt Instrument [Line Items]    
Carrying value 370,712 370,628
Secured Debt | Senior Notes due June 2031    
Debt Instrument [Line Items]    
Carrying value $ 400,000 $ 400,000
v3.25.4
DEBT - Narrative (Details) - USD ($)
 3 Months Ended
Sep. 29, 2025
Apr. 30, 2025
Dec. 26, 2025
Sep. 30, 2025
May 26, 2021
Senior Secured Term Loan Facility due September 29, 2032 | Secured Debt          
Debt Instrument [Line Items]          
Debt instrument, basis spread on variable rate     2.00%    
Senior Secured Term Loan Facility due September 29, 2032 | Secured Debt | One-month interest period          
Debt Instrument [Line Items]          
Credit spread adjustment     0.11448%    
Senior Secured Term Loan Facility due September 29, 2032 | Secured Debt | Three-month interest period          
Debt Instrument [Line Items]          
Credit spread adjustment     0.26161%    
Senior Secured Term Loan Facility due September 29, 2032 | Secured Debt | Six-month interest period          
Debt Instrument [Line Items]          
Credit spread adjustment     0.42826%    
Senior Term Loan Facility Due September 29, 2032 | Secured Debt          
Debt Instrument [Line Items]          
Debt instrument, extended term, period prior to maturity date 91 days        
Line of credit facility, term, outstanding obligations threshold amount $ 100,000,000        
Debt face amount $ 373,000,000        
Annual amortization rate (as a percent) 1.00%        
Senior Term Loan Facility Due September 29, 2032 | Secured Debt | Term Secured Overnight Financing Rate (SOFR)          
Debt Instrument [Line Items]          
Debt instrument, basis spread on variable rate 2.00%        
Debt instrument, variable rate floor 0.00%        
Senior Term Loan Facility Due September 29, 2032 | Secured Debt | Base Rate          
Debt Instrument [Line Items]          
Debt instrument, basis spread on variable rate 1.00%        
Debt instrument, variable rate floor 1.50%        
Senior Notes due June 2031 | Senior Notes          
Debt Instrument [Line Items]          
Debt face amount         $ 400,000,000
Debt instrument, interest rate, stated percentage         4.25%
Line of credit | ABL Credit Facility          
Debt Instrument [Line Items]          
Credit spread adjustment     0.10%    
Line of credit | ABL Credit Facility | Minimum          
Debt Instrument [Line Items]          
Debt instrument, basis spread on variable rate     1.25%    
Line of credit | ABL Credit Facility | Maximum          
Debt Instrument [Line Items]          
Debt instrument, basis spread on variable rate     1.75%    
Line of credit | ABL Credit Facility | Atkore International          
Debt Instrument [Line Items]          
Credit facility, aggregate commitments     $ 325,000,000    
Credit facility available borrowing capacity     $ 325,000,000 $ 325,000,000  
Line of credit | Amended ABL Credit Facility | Secured Debt          
Debt Instrument [Line Items]          
Debt instrument, extended term, period prior to maturity date   91 days      
Line of credit facility, term, outstanding obligations threshold amount   $ 100,000,000      
v3.25.4
FAIR VALUE MEASUREMENTS - Assets and Liabilities Measured at Fair Value (Details) - Fair Value, Measurements, Recurring - USD ($)
$ in Thousands
Dec. 26, 2025
Sep. 30, 2025
Level 1    
Assets    
Cash equivalents $ 375,937 $ 422,292
Level 2    
Assets    
Cash equivalents $ 0 $ 0
v3.25.4
FAIR VALUE MEASUREMENTS - Estimated Fair Value of Financial Instruments Not Carried at Fair Value (Details) - Secured Debt - USD ($)
$ in Thousands
Dec. 26, 2025
Sep. 30, 2025
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Carrying Value $ 773,000 $ 773,000
Fair Value 758,659 744,299
Senior Secured Term Loan Facility due September 29, 2032    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Carrying Value 373,000 373,000
Fair Value 374,399 371,135
Senior Notes due June 2031    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Carrying Value 400,000 400,000
Fair Value $ 384,260 $ 373,164
v3.25.4
COMMITMENTS AND CONTINGENCIES (Details)
$ in Thousands
Dec. 26, 2025
USD ($)
Commitments and Contingencies Disclosure [Abstract]  
Purchase obligation for the rest of fiscal year 2026 $ 230,331
Purchase obligation for fiscal year 2027 and beyond $ 16,000
v3.25.4
GUARANTEES (Details)
$ in Thousands
Dec. 26, 2025
USD ($)
Surety bond  
Guarantor Obligations [Line Items]  
Guarantees $ 44,381
v3.25.4
SEGMENT INFORMATION - Narrative (Details)
 3 Months Ended
Dec. 26, 2025
segment
Segment Reporting [Abstract]  
Number of operating segments 2
Number of reportable segments 2
v3.25.4
SEGMENT INFORMATION -Schedule of Segment Information (Details) - USD ($)
$ in Thousands
 3 Months Ended
Dec. 26, 2025
Dec. 27, 2024
Segment Reporting Information [Line Items]    
Net sales $ 655,548 $ 661,597
Electrical    
Segment Reporting Information [Line Items]    
Net sales 469,546 465,355
Safety & Infrastructure    
Segment Reporting Information [Line Items]    
Net sales 186,002 196,242
Operating Segments    
Segment Reporting Information [Line Items]    
Adjusted EBITDA 85,289 107,966
Operating Segments | Electrical    
Segment Reporting Information [Line Items]    
Net sales 469,554 465,355
Adjusted EBITDA 55,102 92,387
Operating Segments | Safety & Infrastructure    
Segment Reporting Information [Line Items]    
Adjusted EBITDA 30,187 15,579
Intersegment Sales    
Segment Reporting Information [Line Items]    
Net sales (258) (482)
Intersegment Sales | Electrical    
Segment Reporting Information [Line Items]    
Net sales 8 0
Intersegment Sales | Safety & Infrastructure    
Segment Reporting Information [Line Items]    
Net sales $ 250 $ 482
v3.25.4
SEGMENT INFORMATION - Schedule of Reconciliation of Net Sales (Details) - USD ($)
$ in Thousands
 3 Months Ended
Dec. 26, 2025
Dec. 27, 2024
Segment Reporting Information [Line Items]    
Net sales $ 655,548 $ 661,597
Cost of sales (529,615) (490,509)
Selling, general and administrative expenses (99,552) (91,451)
Operating Segments    
Segment Reporting Information [Line Items]    
Adjusted EBITDA 85,289 107,966
Electrical    
Segment Reporting Information [Line Items]    
Net sales 469,546 465,355
Electrical | Operating Segments    
Segment Reporting Information [Line Items]    
Net sales 469,554 465,355
Cost of sales (373,584) (324,141)
Selling, general and administrative expenses (53,491) (53,232)
Other Segment Items 12,623 4,405
Adjusted EBITDA 55,102 92,387
Safety & Infrastructure | Operating Segments    
Segment Reporting Information [Line Items]    
Net sales 186,253 196,724
Cost of sales (151,981) (168,407)
Selling, general and administrative expenses (21,415) (19,603)
Other Segment Items 17,330 6,865
Adjusted EBITDA $ 30,187 $ 15,579
v3.25.4
SEGMENT INFORMATION - Reconciliation of Operating Segment Income (Details) - USD ($)
$ in Thousands
 3 Months Ended
Dec. 26, 2025
Dec. 27, 2024
Segment Reporting Information [Line Items]    
Unallocated expenses $ (16,143) $ (8,816)
Depreciation and amortization (36,118) (29,333)
Interest expense, net (6,899) (8,209)
Stock-based compensation (4,020) (6,097)
Other (6,610) 3,085
Income before income taxes 15,499 58,596
Operating Segments    
Segment Reporting Information [Line Items]    
Adjusted EBITDA 85,289 107,966
Operating Segments | Electrical    
Segment Reporting Information [Line Items]    
Adjusted EBITDA 55,102 92,387
Operating Segments | Safety & Infrastructure    
Segment Reporting Information [Line Items]    
Adjusted EBITDA $ 30,187 $ 15,579
v3.25.4
SEGMENT INFORMATION - Schedule of Segment Information of Capital Expenditures and Assets (Details) - USD ($)
$ in Thousands
 3 Months Ended
Dec. 26, 2025
Dec. 27, 2024
Sep. 30, 2025
Segment Reporting Information [Line Items]      
Capital Expenditures $ 11,758 $ 41,295  
Total Assets 2,788,581 2,961,745 $ 2,851,922
Operating Segments | Electrical      
Segment Reporting Information [Line Items]      
Capital Expenditures 6,419 21,933  
Total Assets 1,500,040 1,758,885  
Operating Segments | Safety & Infrastructure      
Segment Reporting Information [Line Items]      
Capital Expenditures 3,509 6,730  
Total Assets 655,525 755,727  
Unallocated      
Segment Reporting Information [Line Items]      
Capital Expenditures 1,830 12,632  
Total Assets $ 633,016 $ 447,133  
v3.25.4
SEGMENT INFORMATION - Schedule of Net Sales By Geography (Details) - USD ($)
$ in Thousands
 3 Months Ended
Dec. 26, 2025
Dec. 27, 2024
Revenues from External Customers and Long-Lived Assets [Line Items]    
Long-Lived Assets $ 719,041 $ 830,541
Net sales 655,548 661,597
United States    
Revenues from External Customers and Long-Lived Assets [Line Items]    
Long-Lived Assets 652,177 760,771
Net sales 565,761 573,360
Other Americas    
Revenues from External Customers and Long-Lived Assets [Line Items]    
Long-Lived Assets 7,994 8,354
Net sales 17,945 19,745
Europe    
Revenues from External Customers and Long-Lived Assets [Line Items]    
Long-Lived Assets 51,565 51,472
Net sales 46,544 57,928
Asia-Pacific    
Revenues from External Customers and Long-Lived Assets [Line Items]    
Long-Lived Assets 7,305 9,944
Net sales $ 25,298 $ 10,564
v3.25.4
SEGMENT INFORMATION - Schedule of Net Sales From External Customers by Product Category (Details) - USD ($)
$ in Thousands
 3 Months Ended
Dec. 26, 2025
Dec. 27, 2024
Revenues from External Customers and Long-Lived Assets [Line Items]    
Net sales $ 655,548 $ 661,597
Electrical    
Revenues from External Customers and Long-Lived Assets [Line Items]    
Net sales 469,546 465,355
Electrical | Metal Electrical Conduit and Fittings    
Revenues from External Customers and Long-Lived Assets [Line Items]    
Net sales 118,356 102,205
Electrical | Electrical Cable & Flexible Conduit    
Revenues from External Customers and Long-Lived Assets [Line Items]    
Net sales 110,891 109,467
Electrical | Plastic Pipe and Conduit    
Revenues from External Customers and Long-Lived Assets [Line Items]    
Net sales 138,113 162,561
Electrical | Other Electrical products    
Revenues from External Customers and Long-Lived Assets [Line Items]    
Net sales 102,186 91,122
Safety & Infrastructure    
Revenues from External Customers and Long-Lived Assets [Line Items]    
Net sales 186,002 196,242
Safety & Infrastructure | Mechanical Pipe    
Revenues from External Customers and Long-Lived Assets [Line Items]    
Net sales 65,363 66,259
Safety & Infrastructure | Other Safety & Infrastructure products    
Revenues from External Customers and Long-Lived Assets [Line Items]    
Net sales $ 120,639 $ 129,983
v3.25.4
SUBSEQUENT EVENTS (Details)
Feb. 28, 2026
$ / shares
Subsequent Event  
Subsequent Event [Line Items]  
Dividends declared (in dollars per share) $ 0.33