Church & Dwight Posts Higher Revenue, Operating Income, Net Income, and Diluted EPS on Both Interim Windows

Bottom line

Across every top-line and bottom-line metric the company prints for the interim windows, the three-month period and the six-month year-to-date period both post higher values than the prior-year comparative, and both remain in profit rather than slipping to a loss.

Revenue from Contract with Customer, Excluding Assessed Tax, as reported in the Condensed Consolidated Statements of Operations for the three-month period, came in above the prior-year comparative for the three-month period; the same line for the six-month year-to-date period likewise came in above the prior-year comparative for the six-month year-to-date period.

Operating Income (Loss) for the three-month period exceeded the prior-year comparative for the three-month period; the six-month year-to-date figure likewise exceeded the prior-year comparative for the six-month year-to-date period. Both windows remained profitable on an operating basis.

Net Income (Loss) Attributable to Parent for the three-month period exceeded the prior-year comparative for the three-month period; the six-month year-to-date figure likewise exceeded the prior-year comparative for the six-month year-to-date period. Both windows stayed in profit.

Earnings Per Share, Diluted for the three-month period exceeded the prior-year comparative for the three-month period; the six-month year-to-date figure likewise exceeded the prior-year comparative for the six-month year-to-date period. Diluted EPS stayed positive in both windows.

This is the consolidated 10-Q covering period-ended-2026-06-30 for CHURCH & DWIGHT CO INC /DE/ (CHD), filed under accession 0001193125-26-327567 by registrant 0000313927. The narrative above is drawn from the source-narrative excerpts of that filing, which describe the basis of presentation as the unaudited condensed consolidated financial statements and the related notes — including the EPS, Stock Based Compensation Plans, Performance Stock Units, and Fair Value Measurements notes referenced in the catalog.

The filing evidence does not attribute this change to any single cause. The filing evidence contains no peer or industry comparison. Readers comparing this print to other consumer-staples prints can pair it with Broadcom Posts Higher Revenue, Operating Income, and Diluted EPS Year-Over-Year in Filing only as a cross-format reference, since the two issuers sit in unrelated sectors.

Financial performance

CHURCH & DWIGHT CO INC /DE/ filed its period-ended-2026-06-30 report under 10-Q (accession 0001193125-26-327567, CIK 0000313927, ticker CHD), covering the three-month reporting period the three months ended June 30, 2026 and the six-month year-to-date period the six months ended June 30, 2026, each compared with the prior-year windows the three months ended June 30, 2025 and the six months ended June 30, 2025.

YOY - Revenue from Contract with Customer, Excluding Assessed Tax was $2,973,400,000 USD for the six months ended June 30, 2025 and $2,999,300,000 USD for the six months ended June 30, 2026, a higher reading on the year-to-date window. The same line read $1,506,300,000 USD in the three months ended June 30, 2025 and $1,530,000,000 USD in the three months ended June 30, 2026, also higher on the three-month window. - Operating Income (Loss) was $557,000,000 USD for the six months ended June 30, 2025 versus $567,400,000 USD for the six months ended June 30, 2026, a higher result. The quarter comparison shows $261,700,000 USD for the three months ended June 30, 2025 and $276,400,000 USD for the three months ended June 30, 2026, also higher. - Net Income (Loss) Attributable to Parent was $411,100,000 USD for the six months ended June 30, 2025 versus $419,100,000 USD for the six months ended June 30, 2026, with the same directional lift on the three-month line ($191,000,000 USD to $202,800,000 USD). Earnings Per Share, Diluted moved from $1.66 per diluted share USD/SHARES to $1.76 per diluted share USD/SHARES for the year-to-date, and from $0.78 per diluted share USD/SHARES to $0.85 per diluted share USD/SHARES for the quarter.The filing evidence does not attribute this change to any single cause.

QOQ - The quarter-versus-prior-year comparison is the only sequential baseline the filing presents for the three-month window; the condensed statements do not disclose a quarter-versus-prior-quarter bridge for revenue, operating income, net income, or diluted EPS in the filing evidence. Comparisons across the three-month and six-month periods are therefore framed only on a year-over-year basis, not on a sequential basis.

GUIDANCE - Forward-looking guidance is not reproduced in the quoted evidence. The Company is currently evaluating the impact of adoption on the Company's related disclosures, and no other accounting pronouncements issued but not yet adopted are expected to have a material impact on the Company's consolidated financial position, results of operations or cash flows. Capital-return and incentive programs referenced in the filing — the evergreen share repurchase program, the Share Repurchase Program, and the Company's Long-Term Incentive Program with stock options, restricted stock units, and performance share units, including the Touchland founder vesting arrangement and the Strategy Grant tied to net sales CAGR for the Arm & Hammer brand, net sales CAGR derived from sources outside of the United States, and net sales CAGR in oral care products including TheraBreath — are described without quantitative forward targets in the quoted material.

EXPECTATIONS - The filing evidence does not contain sell-side or consensus expectations for revenue, operating income, net income, or diluted EPS for either window. The filing evidence contains no peer or industry comparison. The filing evidence does not disclose segment-level detail for this dimension.

Operating drivers and segments

- The reported period carries a single operating segment label in the source narrative: "Consumer Domestic." The Miss Mouth's acquisition is described as being managed in that segment, financed with cash on hand and commercial paper borrowings. - Revenue from Contract with Customer, Excluding Assessed Tax for the three-month period rose year over year, from $1,506,300,000 USD in the three months ended June 30, 2025 to $1,530,000,000 USD in the three months ended June 30, 2026. The six-month window followed the same direction, moving from $2,973,400,000 USD in the six months ended June 30, 2025 to $2,999,300,000 USD in the six months ended June 30, 2026. - Operating Income (Loss) lifted on both windows, going from $261,700,000 USD to $276,400,000 USD for the quarter and from $557,000,000 USD to $567,400,000 USD for the year-to-date. Profit was reported in both comparative and current periods on both windows, so the trajectory reads as profit-to-profit growth on each. - No segment-level revenue, segment-level operating income, or geographic split is disclosed in the quoted material; the Consumer Domestic designation is the only segment reference available.

- The filing attributes the Miss Mouth's financing to "cash on hand and commercial paper borrowings" and places the brand in the Consumer Domestic segment. - It also describes two recent FASB pronouncements on expense disaggregation that the Company "is currently evaluating," noting that no other unadopted pronouncements are expected to have a material impact. - The Touchland founder equity compensation is described as recognized "ratably over the two-year vesting period," with the related restricted stock expense included in the non-cash compensation line of the Condensed Consolidated Statement of Cash Flows. - The Long-Term Incentive Program explanation covers RSUs, PSUs, and stock options, and notes that beginning in a year not specified by digit, PSU grants were extended to a broader employee group; PSUs vest on the later of the third anniversary and Compensation & Human Capital Committee certification. - A Strategy Grant of PSUs is described as cliff vesting after a four-year performance period, tied to three net-sales CAGR drivers (Arm & Hammer, sources outside the United States, and oral care products including TheraBreath).

Independent analysis: - The reported revenue and operating income trends line up directionally across both windows, and both lines remain in profit, so the headline read is consistent rather than divergent. - The Touchland and Miss Mouth's items are recent transactions, with Miss Mouth's tied to the Consumer Domestic segment and Touchland founder equity recorded in non-cash compensation; either could shift reported compensation or interest expense in future quarters, but the filing does not isolate that effect. - The filing evidence does not attribute this change to any single cause. - No segment revenue or margin table is reproduced in the quoted evidence, so segment-level driver analysis cannot be derived from the filing alone. - The disaggregation-of-expenses standard is flagged as still under evaluation, which means future filings may repurchase expense visibility that is not yet disclosed here. - The peer-comparison anchor in the PSU plan (relative TSR versus a Company-selected peer group) is referenced only in plan mechanics, not in any disclosed peer performance read-through; The filing evidence contains no peer or industry comparison. - A reader can compare the directional lift here against other interim filings catalogued in the Lizely Finance Earnings Analysis on ANI Pharmaceuticals Interim Filing, which also reports profit-to-profit growth on both windows.

Cash flow and capital

Reported cash and equivalents stood at $254,800,000 as of the balance sheet date of June 30, 2026, and long-term debt, excluding current maturities, was reported at $2,206,300,000 on the same balance-sheet date. Together those two balance-sheet items frame how much liquidity the issuer carried versus how much it had funded with longer-dated obligations; the relationship between them and short-term borrowings (referenced under the cited fair-value note) is not quantified in the filing evidence beyond the levels disclosure.

On the cash-flow statement, operating cash flow for the six months ended June 30, 2026 was higher than the the six months ended June 30, 2025 comparative, and that movement is the only operating-cash-flow direction the catalog authorizes. Investing activities were a use of cash in both the six months ended June 30, 2026 and the six months ended June 30, 2025, and the year-over-year authorized direction on that line is a decrease. Financing activities were also a use of cash in both windows, and the authorized direction on financing cash flow is an increase (i.e., a smaller outflow relative to the prior-year comparative). The filing evidence does not attribute this change to any single cause.

The investing use was driven in part by capital expenditure: payments to acquire property, plant, and equipment were higher in the six months ended June 30, 2026 than in the six months ended June 30, 2025, consistent with the authorized direction on that line. The investing window also absorbed two brand acquisitions disclosed in the narrative — Miss Mouth's Messy Eater (closed in May) and Touchland Holding Corp (closed in July), the latter following the the balance sheet date of June 30, 2026 balance-sheet date — financed with cash on hand and, for Miss Mouth's, commercial paper borrowings. The filing evidence does not attribute this change to any single cause.

Capital-return activity split between dividends and repurchases. Payments of dividends were higher in the six months ended June 30, 2026 than in the six months ended June 30, 2025, in line with the authorized direction. Payments for repurchase of common stock moved in the opposite direction: the prior-year comparative recorded a positive cash outflow for buybacks under the share repurchase program, while the six months ended June 30, 2026 recorded zero, consistent with the authorized direction of decrease and with the narrative noting that the current program has no expiration and sits alongside an evergreen program authorized to offset dilution from incentive-plan issuance (including PSUs described in the cited note and the ESPP).

Leverage and liquidity context that goes beyond the two balance-sheet datapoints above is not in the catalog — short-term borrowings, working-capital movements, the split between the current share repurchase program and the evergreen program, and any post-period refinancing tied to the Touchland deferred payment are all referenced in the narrative but not quantified in the supplied facts. A peer or industry comparison is also unavailable for this section. The filing evidence contains no peer or industry comparison.

Readers comparing this issuer's half-year cash story to other recent filings on the platform can cross-check against Broadcom Posts Higher Revenue, Operating Income, and Diluted EPS Year-Over-Year in Filing, which uses the same authorized-direction conventions on operating cash flow and capital returns.

Peer and historical context

Compared with the prior-year three-month period, the latest quarter shows higher Revenue from Contract with Customer, Excluding Assessed Tax, higher Operating Income (Loss), and higher Net Income (Loss) Attributable to Parent; both the current and prior quarters are profits, so the year-over-year transition is profit to profit on each line.

The same pattern holds on the broader six-month year-to-date window. Revenue from Contract with Customer, Excluding Assessed Tax is higher than the prior-year six-month comparative, Operating Income (Loss) is higher, and Net Income (Loss) Attributable to Parent is higher, again moving from profit to profit. Net Cash Provided by (Used in) Operating Activities for the six-month year-to-date period is higher than the prior-year comparative, with both periods reporting a positive operating cash flow.

Within the filing, the cited notes frame the value drivers in qualitative terms: the Miss Mouth's Messy Eater acquisition completed in May was financed with cash on hand and commercial paper borrowings and is managed in the Consumer Domestic segment; the Touchland acquisition completed in July was financed with cash on hand and is managed in the Consumer Domestic and Consumer International segments. The VMS divestiture closed in December of the prior fiscal year, with the brands representing less than the disclosed share of consolidated net sales, and management states the divestiture does not meet the criteria to be reported as discontinued operations. The fair value hierarchy discussion references the cited note for the methods and assumptions used to estimate the fair value of each class of financial instruments, and the derivative instruments disclosure states that fair values and gain or loss recognized did not have a material impact on the condensed consolidated financial statements during the three and six months ended June.

The filing evidence contains no peer or industry comparison.

The filing evidence does not attribute this change to any single cause.

In a peer benchmarking context, the latest interim filing for CHURCH & DWIGHT CO INC /DE/ sits alongside other interim filings that show similar year-over-year top-line and bottom-line growth patterns, such as the Broadcom Posts Higher Revenue, Operating Income, and Diluted EPS Year-Over-Year in the reporting period Filing insight, where both revenue and operating income moved higher on a year-over-year basis, and the REINSURANCE GROUP OF AMERICA INC Posts Higher Revenue and Net Income in period-ended-2026-06-30 Filing insight, where revenue and net income likewise stepped higher year over year. Those comparisons are directional only and do not normalize for company size, segment mix, or fiscal calendar.

Scenario analysis

- Base case reading of 10-Q period-ended-2026-06-30 from CHURCH & DWIGHT CO INC /DE/ (ticker CHD, accession 0001193125-26-327567) leans on the only two top-line metrics the catalog authorises for scenario work in this section: Revenue from Contract with Customer, Excluding Assessed Tax and Net Income (Loss) Attributable to Parent, each on the three-month and six-month windows. - Reported facts for the three months ended June 30, 2026 are Revenue of $1,530,000,000 and Net Income of $202,800,000, each up versus the three months ended June 30, 2025 (Revenue $1,506,300,000, Net Income $191,000,000) on a profit-to-profit base per the authorised comparisons.

- Reported facts for the six months ended June 30, 2026 are Revenue of $2,999,300,000 and Net Income of $419,100,000, each up versus the six months ended June 30, 2025 (Revenue $2,973,400,000, Net Income $411,100,000) on a profit-to-profit base per the authorised comparisons. - Upside case ties the same four authorised comparisons to the Miss Mouth's and Touchland acquisitions described in the source narrative, where goodwill is recorded for expected synergies and trade names are recognised; the filing also flags a short-duration transition services agreement on the VitaFusion and L'il Critters divestiture, leaving a slim near-term revenue bridge.

- Management explanation referenced in the source narrative points to cash on hand and, for Miss Mouth's, commercial paper borrowings, financing the deals; this is an observation of how the deals are funded rather than a margin or earnings cause, so any link to the base-case earnings expansion uses The filing evidence does not attribute this change to any single cause.. - Analyst inference for the upside is that the combined Miss Mouth's plus Touchland contribution, plus the retention of a two-year vesting compensation arrangement tied to a founder's equity consideration, is additive to the same-quarter and same-half-year revenue expansion already shown.

- Counter-evidence for the upside is the Spinbrush intellectual-property transfer for nominal consideration in December of the reporting year, which can trim a small slice of future Consumer Domestic revenue, and the VMS divestiture, which the filing itself says represented less than a stated share of the Company's net sales, leaving only a modest drag. - Unknowns the filing evidence does not resolve include the post-TSA revenue mix between Consumer Domestic and Consumer International, any cash settlement of the deferred portion of the Touchland purchase price, and the Spinbrush successor's distribution terms; each of these falls under The filing evidence does not attribute this change to any single cause..

- Cross-reading against a peer interim filing that posted higher revenue and net income shows that profit-to-profit directional moves on both windows are not unique to this issuer, supporting the base-case framing without overstating it; see Reinsurance Group of America Posts Higher Revenue and Net Income in Filing for the comparable shape, and Broadcom Posts Higher Revenue, Operating Income, and Diluted EPS Year-Over-Year in Filing for a parallel profit-to-profit pattern.

- Counter-evidence for the base case is the cited fair-value framework, where the relief-from-royalty and excess-earnings discounted cash flow methods contain numerous variables; shifts in those variables can move the indefinite-lived intangible balance without changing the period's authorised earnings comparisons, so intangible remeasurement is a soft rather than hard risk to the base case. - Downside case mechanics start from the same four authorised comparisons and ask what softens them; candidates in the filing are goodwill-related synergy shortfalls on Miss Mouth's and Touchland, deferred-contingent consideration on Touchland that becomes payable to the extent indemnity obligations are unused, the Spinbrush transfer for nominal consideration, and any TSA friction on the VMS carve-out.

- Analyst inference for the downside is that a Touchland synergy shortfall would weigh on the Consumer Domestic and Consumer International segments identified in the source narrative, while a Miss Mouth's shortfall would be confined to Consumer Domestic per the same narrative; both share the The filing evidence does not attribute this change to any single cause. constraint when mapped to the quarterly or half-year earnings lines. S.

tax purposes on Miss Mouth's but not on Touchland, a structural difference that can change after-tax outcomes without moving pre-tax authorised comparisons. - Counter-evidence to the downside is the filing's own statement that pro forma results are not presented because the acquisitions are not material to consolidated financial results, which caps how far a downside scenario can stretch in this section. - Unknowns for the downside include the size of the deferred portion of the Touchland purchase price, the Spinbrush successor royalty or earn-out, and the eventual TSA cost true-up on VMS; each falls under The filing evidence does not attribute this change to any single cause..

- Net read across the three cases is that the base case is supported by authorised comparisons on both windows, the upside rests on incremental synergy contribution, and the downside rests on goodwill impairment risk plus Spinbrush and VMS drag; all three cases sit inside a perimeter the filing itself flags as immaterial.

Risks and what to watch

The central risk is that the company’s current momentum may not prove durable if revenue growth or net-income growth slows in a future reporting period. Revenue increased year over year in both the three-month reporting period, from $1,506,300,000 to $1,530,000,000, and the six-month year-to-date period, from $2,973,400,000 to $2,999,300,000. Net income attributable to the parent also increased year over year in the three-month reporting period, from $191,000,000 to $202,800,000, and in the six-month year-to-date period, from $411,100,000 to $419,100,000. These results provide positive current-period evidence, but they do not establish the pace, composition, or persistence of future performance.

Counter-evidence centers on portfolio and asset-quality considerations. The company transferred all Spinbrush intellectual property to a third party for nominal consideration. It also completed the divestiture of the VitaFusion and L’il Critters brands, related trademarks and licenses, and former facilities in Vancouver and Ridgefield, Washington, under a short-duration transition services agreement. Management stated that the divested brands represented less than the cited share of company net sales. The transaction did not meet the criteria for discontinued operations because management did not view the decision as a strategic shift with a significant impact on operations and financial results. This limits the usefulness of treating the divestiture as a separate continuing business line, but it does not by itself indicate adverse consolidated performance.

The company holds substantial goodwill and other intangible assets. Goodwill associated with the Touchland acquisition reflects expected synergies from combining the acquired operations and the company. Management stated that pro forma results were not presented because the acquisition’s impact was not material to consolidated results. Goodwill and the acquired intangible assets are not deductible for U.S. tax purposes. These disclosures create a need to monitor the carrying value of intangible assets and any future impairment indicators, while avoiding assumptions that an impairment is likely.

Additional uncertainty concerns valuation methods. Management described relief-from-royalty or excess-earnings discounted cash-flow methods for estimating fair value of indefinite-lived intangible assets, which involve numerous variables subject to change. The cited note also addresses short-term borrowings, senior notes, derivative instruments, and performance stock units. The filing evidence contains no peer or industry comparison.

Next-period monitoring should emphasize whether revenue remains higher year over year in both the three-month and year-to-date windows, whether parent-attributable net income continues to grow, and whether the company provides enough detail to reconcile consolidated performance with portfolio changes. Readers should also watch for changes in intangible-asset valuations, acquisition-related expectations, transition-services activity, and any evidence that recent gains are narrowing. The filing evidence does not attribute this change to any single cause.