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UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, DC 20549

 

FORM 10-Q

 

 

QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

 

b

For the quarterly period ended March 31, 2026

OR

 

TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

 

Commission File Number: 001-37869

 

Cars.com Inc.

(Exact Name of Registrant as Specified in its Charter)

 

Delaware

81-3693660

(State or other jurisdiction of

incorporation or organization)

(I.R.S. Employer

Identification No.)

 

 

300 S. Riverside Plaza, Suite 1100

 

Chicago, IL

60606

(Address of principal executive offices)

(Zip Code)

 

 

 

Registrant’s telephone number, including area code: (312) 601-5000

 

 

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

 

 

 

 

 

Title of each class

 

Trading Symbol

 

Name of each exchange on which registered

Common Stock

 

CARS

 

The New York Stock Exchange

 

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. Yes No

Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit such files). Yes No

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, smaller reporting company, or an emerging growth company. See the definitions of “large accelerated filer,” “accelerated filer,” “smaller reporting company,” and “emerging growth company” in Rule 12b-2 of the Exchange Act.

 

Large accelerated filer

Accelerated filer

 

 

 

 

Non-accelerated filer

Smaller reporting company

 

 

 

 

 

 

 

Emerging growth company

 

 

 

 

 

 

 

 

 

 

 

 

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes ☐ No

As of May 4, 2026, the registrant had 55,903,027 shares of common stock, $0.01 par value per share, outstanding.

 

 


 

Table of Contents

Page

PART I.

FINANCIAL INFORMATION

2

Item 1.

Financial Statements:

2

Consolidated Balance Sheets

2

Consolidated Statements of Income (Loss)

3

 

Consolidated Statements of Comprehensive Income (Loss)

4

Consolidated Statements of Stockholders’ Equity

5

Consolidated Statements of Cash Flows

6

Notes to the Consolidated Financial Statements (Unaudited)

7

Item 2.

Management’s Discussion and Analysis of Financial Condition and Results of Operations

16

Item 3.

Quantitative and Qualitative Disclosures About Market Risk

22

Item 4.

Controls and Procedures

22

PART II.

OTHER INFORMATION

23

Item 1.

Legal Proceedings

23

Item 1A.

Risk Factors

23

Item 2.

Unregistered Sales of Equity Securities and Use of Proceeds

23

Item 3.

Defaults Upon Senior Securities

23

Item 4.

Mine Safety Disclosures

23

Item 5.

Other Information

23

Item 6.

Exhibits

24

Signatures

25

 

 

 

1


 

PART I—FINANCIAL INFORMATION

Item 1. Financial Statements.

Cars.com Inc.

Consolidated Balance Sheets

(In thousands, except per share data)

 

March 31, 2026

 

 

December 31, 2025

 

 

(unaudited)

 

 

 

 

Assets:

 

 

 

 

 

Current assets:

 

 

 

 

 

Cash and cash equivalents

$

64,598

 

 

$

56,236

 

Accounts receivable, net

 

135,030

 

 

 

131,945

 

Prepaid expenses

 

14,181

 

 

 

15,491

 

Other current assets

 

4,221

 

 

 

7,920

 

Total current assets

 

218,030

 

 

 

211,592

 

Property and equipment, net

 

35,521

 

 

 

35,223

 

Goodwill

 

166,620

 

 

 

167,207

 

Intangible assets, net

 

516,131

 

 

 

527,082

 

Deferred tax assets, net

 

85,499

 

 

 

88,594

 

Investments and other assets, net

 

31,612

 

 

 

32,720

 

Total assets

$

1,053,413

 

 

$

1,062,418

 

Liabilities and stockholders' equity:

 

 

 

 

 

Current liabilities:

 

 

 

 

 

Accounts payable

$

29,307

 

 

$

27,749

 

Accrued compensation

 

33,921

 

 

 

38,074

 

Other accrued liabilities

 

53,319

 

 

 

47,564

 

Total current liabilities

 

116,547

 

 

 

113,387

 

Noncurrent liabilities:

 

 

 

 

 

Long-term debt, net

 

451,819

 

 

 

451,516

 

Deferred tax liabilities, net

 

6,053

 

 

 

6,241

 

Other noncurrent liabilities

 

18,246

 

 

 

18,744

 

Total noncurrent liabilities

 

476,118

 

 

 

476,501

 

Total liabilities

 

592,665

 

 

 

589,888

 

Commitments and contingencies

 

 

 

 

 

Stockholders' equity:

 

 

 

 

 

Preferred Stock at par, $0.01 par value; 5,000 shares authorized; no shares
   issued and outstanding as of March 31, 2026 and December 31, 2025,
   respectively

 

 

 

 

 

Common Stock at par, $0.01 par value; 300,000 shares authorized; 57,191 and
  
58,636 shares issued and outstanding as of March 31, 2026 and
  December 31, 2025, respectively

 

572

 

 

 

586

 

Additional paid-in capital

 

1,397,696

 

 

 

1,413,994

 

Accumulated deficit

 

(936,516

)

 

 

(941,494

)

Accumulated other comprehensive loss

 

(1,004

)

 

 

(556

)

Total stockholders' equity

 

460,748

 

 

 

472,530

 

Total liabilities and stockholders' equity

$

1,053,413

 

 

$

1,062,418

 

 

The accompanying notes are an integral part of these Consolidated Financial Statements.

 

2


 

Cars.com Inc.

Consolidated Statements of Income (Loss)

(In thousands, except per share data)

(Unaudited)

 

 

Three Months Ended March 31,

 

 

2026

 

 

2025

 

Revenue:

 

 

 

 

 

Dealer

$

163,007

 

 

$

159,144

 

OEM and National

 

14,279

 

 

 

16,279

 

Other

 

2,937

 

 

 

3,601

 

Total revenue

 

180,223

 

 

 

179,024

 

Operating expenses:

 

 

 

 

 

Cost of revenue and operations

 

31,741

 

 

 

31,483

 

Product and technology

 

31,495

 

 

 

30,617

 

Marketing and sales

 

61,818

 

 

 

62,540

 

General and administrative

 

21,818

 

 

 

20,885

 

Depreciation and amortization

 

16,718

 

 

 

27,039

 

Total operating expenses

 

163,590

 

 

 

172,564

 

Operating income

 

16,633

 

 

 

6,460

 

Nonoperating expenses:

 

 

 

 

 

Interest expense, net

 

(7,231

)

 

 

(7,668

)

Other expense, net

 

(686

)

 

 

(25

)

Total nonoperating expense, net

 

(7,917

)

 

 

(7,693

)

Income (loss) before income taxes

 

8,716

 

 

 

(1,233

)

Income tax expense

 

3,738

 

 

 

780

 

Net income (loss)

$

4,978

 

 

$

(2,013

)

Weighted-average common shares outstanding:

 

 

 

 

 

Basic

 

58,928

 

 

 

64,467

 

Diluted

 

59,594

 

 

 

64,467

 

Net income (loss) per share:

 

 

 

 

 

Basic

$

0.08

 

 

$

(0.03

)

Diluted

 

0.08

 

 

 

(0.03

)

The accompanying notes are an integral part of these Consolidated Financial Statements.

 

3


 

Cars.com Inc.

Consolidated Statements of Comprehensive Income (Loss)

(In thousands)

(Unaudited)

 

 

Three Months Ended March 31,

 

 

2026

 

 

2025

 

Net income (loss)

$

4,978

 

 

$

(2,013

)

Other comprehensive loss, net of tax:

 

 

 

 

 

Foreign currency translation adjustments

 

(448

)

 

 

(456

)

Total other comprehensive loss, net of tax

 

(448

)

 

 

(456

)

Comprehensive income (loss)

$

4,530

 

 

$

(2,469

)

 

The accompanying notes are an integral part of these Consolidated Financial Statements.

4


 

Cars.com Inc.

Consolidated Statements of Stockholders’ Equity

(In thousands)

(Unaudited)

 

 

Preferred Stock

 

 

Common Stock

 

 

Additional
Paid-In

 

 

Accumulated

 

 

Accumulated
Other
Comprehensive

 

 

Stockholders'

 

 

Shares

 

 

Amount

 

 

Shares

 

 

Amount

 

 

Capital

 

 

Deficit

 

 

Loss

 

 

Equity

 

Balance at December 31, 2025

 

 

 

$

 

 

 

58,636

 

 

$

586

 

 

$

1,413,994

 

 

$

(941,494

)

 

$

(556

)

 

$

472,530

 

Net income

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

4,978

 

 

 

 

 

 

4,978

 

Other comprehensive loss, net of tax

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(448

)

 

 

(448

)

Repurchases of common stock

 

 

 

 

 

 

 

(2,524

)

 

 

(25

)

 

 

(20,314

)

 

 

 

 

 

 

 

 

(20,339

)

Shares issued in connection with
   stock-based compensation plans, net

 

 

 

 

 

 

 

1,079

 

 

 

11

 

 

 

(4,553

)

 

 

 

 

 

 

 

 

(4,542

)

Stock-based compensation

 

 

 

 

 

 

 

 

 

 

 

 

 

8,569

 

 

 

 

 

 

 

 

 

8,569

 

Balance at March 31, 2026

 

 

 

$

 

 

 

57,191

 

 

$

572

 

 

$

1,397,696

 

 

$

(936,516

)

 

$

(1,004

)

 

$

460,748

 

 

 

 

Preferred Stock

 

 

Common Stock

 

 

Additional
Paid-In

 

 

Accumulated

 

 

Accumulated
Other
Comprehensive

 

 

Stockholders'

 

 

Shares

 

 

Amount

 

 

Shares

 

 

Amount

 

 

Capital

 

 

Deficit

 

 

Loss

 

 

Equity

 

Balance at December 31, 2024

 

 

 

$

 

 

 

64,391

 

 

$

643

 

 

$

1,473,986

 

 

$

(961,546

)

 

$

(1,598

)

 

$

511,485

 

Net loss

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(2,013

)

 

 

 

 

 

(2,013

)

Other comprehensive loss, net of tax

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(456

)

 

 

(456

)

Repurchases of common stock

 

 

 

 

 

 

 

(1,555

)

 

 

(15

)

 

 

(21,623

)

 

 

 

 

 

 

 

 

(21,638

)

Shares issued in connection with
   stock-based compensation plans, net

 

 

 

 

 

 

 

874

 

 

 

9

 

 

 

(5,858

)

 

 

 

 

 

 

 

 

(5,849

)

Stock-based compensation

 

 

 

 

 

 

 

 

 

 

 

 

 

8,386

 

 

 

 

 

 

 

 

 

8,386

 

Balance at March 31, 2025

 

 

 

$

 

 

 

63,710

 

 

$

637

 

 

$

1,454,891

 

 

$

(963,559

)

 

$

(2,054

)

 

$

489,915

 

 

The accompanying notes are an integral part of these Consolidated Financial Statements.

 

 

5


 

Cars.com Inc.

Consolidated Statements of Cash Flows

(In thousands)

(Unaudited)

 

Three Months Ended March 31,

 

 

2026

 

 

2025

 

Cash flows from operating activities:

 

 

 

 

 

Net income (loss)

$

4,978

 

 

$

(2,013

)

Adjustments to reconcile Net income (loss) to Net cash provided by operating activities:

 

 

 

 

 

Depreciation

 

6,175

 

 

 

9,661

 

Amortization of intangible assets

 

10,543

 

 

 

17,378

 

Stock-based compensation

 

8,569

 

 

 

8,334

 

Deferred income taxes

 

3,003

 

 

 

(343

)

Provision for doubtful accounts

 

607

 

 

 

359

 

Amortization of debt issuance costs

 

473

 

 

 

473

 

Unrealized loss (gain) on foreign currency denominated transactions

 

637

 

 

 

(12

)

Other, net

 

182

 

 

 

958

 

Changes in operating assets and liabilities, net of acquisitions:

 

 

 

 

 

Accounts receivable

 

(3,845

)

 

 

2,410

 

Prepaid expenses and other assets

 

5,739

 

 

 

970

 

Accounts payable

 

1,546

 

 

 

(4,696

)

Accrued compensation

 

(4,458

)

 

 

(8,420

)

Other liabilities

 

5,659

 

 

 

4,396

 

Net cash provided by operating activities

 

39,808

 

 

 

29,455

 

Cash flows from investing activities:

 

 

 

 

 

     Payments for acquisitions, net of cash acquired

 

 

 

 

(24,422

)

     Capitalization of internally developed technology

 

(6,000

)

 

 

(4,984

)

     Purchase of property and equipment

 

(262

)

 

 

(811

)

     Proceeds from sale of equity investment

 

 

 

 

9,481

 

Net cash used in investing activities

 

(6,262

)

 

 

(20,736

)

Cash flows from financing activities:

 

 

 

 

 

     Proceeds from Revolving Loan borrowings

 

 

 

 

10,000

 

     Payments of Revolving Loan borrowings and long-term debt

 

 

 

 

(10,000

)

     Payments for stock-based compensation plans, net

 

(4,542

)

 

 

(5,849

)

     Repurchases of common stock

 

(20,452

)

 

 

(21,538

)

Net cash used in financing activities

 

(24,994

)

 

 

(27,387

)

Effect of exchange rate changes on Cash and cash equivalents

 

(190

)

 

 

(570

)

Net increase (decrease) in Cash and cash equivalents

 

8,362

 

 

 

(19,238

)

Cash and cash equivalents at beginning of period

 

56,236

 

 

 

50,673

 

Cash and cash equivalents at end of period

$

64,598

 

 

$

31,435

 

Supplemental cash flow information:

 

 

 

 

 

Cash (received) paid for income taxes

$

(3,504

)

 

$

1,321

 

Cash paid for interest

 

983

 

 

 

1,164

 

 

 

 

 

 

 

The accompanying notes are an integral part of these Consolidated Financial Statements.

6


 

Cars.com Inc.

Notes to the Consolidated Financial Statements

(Unaudited)

NOTE 1. Description of Business and Summary of Significant Accounting Policies

 

Description of Business. Cars.com Inc. is a trusted audience-powered and data-driven technology platform that simplifies buying and selling cars. The flagship Cars.com marketplace connects millions of consumers to dealerships across the U.S., powering the car buying experience with artificial intelligence shopping tools and comprehensive vehicle reviews and content. The Company's interconnected ecosystem of products enables dealers and OEMs to sell more cars by efficiently leveraging its marketplace, dealer websites, trade and appraisal tools and proprietary in-market media solutions.

 

Basis of Presentation. The accompanying unaudited interim consolidated financial statements ("Consolidated Financial Statements") have been prepared in conformity with accounting principles generally accepted in the United States of America ("U.S. GAAP") and the rules and regulations of the Securities and Exchange Commission (the "SEC") for interim financial statements. Accordingly, certain information and footnote disclosures normally included in financial statements prepared in accordance with U.S. GAAP have been condensed or omitted pursuant to the SEC rules and regulations. These Consolidated Financial Statements should be read in conjunction with the audited consolidated financial statements and the notes thereto for the year ended December 31, 2025, which are included in the Company's Annual Report on Form 10-K as filed with the SEC on February 26, 2026 (the "December 31, 2025 Consolidated Financial Statements").

 

The significant accounting policies used in preparing these Consolidated Financial Statements were applied on a basis consistent with those reflected in the December 31, 2025 Consolidated Financial Statements. In the opinion of management, the Consolidated Financial Statements contain all adjustments (consisting of a normal, recurring nature) necessary to present fairly the Company's financial position, results of operations, cash flows and changes in stockholders' equity as of the dates and for the periods indicated. The unaudited results of operations for the three months ended March 31, 2026 are not necessarily indicative of results that may be expected for the year ending December 31, 2026.

 

Use of Estimates. The preparation of the accompanying Consolidated Financial Statements in accordance with U.S. GAAP requires management to make estimates and assumptions that affect amounts reported in the Consolidated Financial Statements and accompanying disclosures. Although these estimates are based on management’s best knowledge of current events and actions that the Company may undertake in the future, actual results may differ from those estimates.

 

Reclassifications. Certain prior period balances have been reclassified to conform to the current period presentation. These reclassifications were not material to the previously reported Consolidated Financial Statements.

 

Principles of Consolidation. The accompanying Consolidated Financial Statements include the accounts of the Company and its 100% owned subsidiaries, including DealerClub since the date of acquisition. All intercompany transactions and accounts have been eliminated in consolidation.

Recently Issued Accounting Standards Not Yet Adopted. In December 2025, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update ("ASU") 2025-11, Interim Reporting (Topic 270): Narrow-Scope Improvements, which clarifies current interim disclosure requirements and provides a comprehensive list of required interim disclosures. The update also establishes a principle under which a company must disclose events since the end of the last annual reporting period that have a material impact on the company. Per the FASB, the amendment is not intended to change the fundamental nature of interim reporting or expand or reduce current interim disclosure requirements but rather provide clarity and improve navigability of the existing interim reporting requirements. This amendment is effective for interim reporting periods within annual reporting periods beginning after December 15, 2027. Early adoption is permitted and entities are permitted to apply the new updates either prospectively or retrospectively to any or all periods presented in the financial statements. The Company is currently evaluating this new guidance and its impact on its Consolidated Financial Statements and related disclosures.

 

In September 2025, the FASB issued ASU 2025-06, Intangibles - Goodwill and Other-Internal-Use Software (Subtopic 350-40): Targeted Improvements to the Accounting for Internal-Use Software, which modernizes the accounting for internal-use software costs by eliminating the stage-based model in current U.S. GAAP and clarifying when capitalization of software development costs are appropriate. The standard removes the concept of discrete development stages and introduces a principle-based framework centered on whether management has authorized and committed to funding the project, and whether it is probable that the project will be completed and the software will be used to perform its intended function. This amendment is effective for annual reporting periods beginning after December 15, 2027, and for interim reporting periods beginning after December 15, 2027. Early adoption is permitted and entities are permitted to apply the new guidance in a prospective, modified or retrospective approach. The Company is currently evaluating this new guidance and its impact on its Consolidated Financial Statements and related disclosures.

7


Cars.com Inc.

Notes to the Consolidated Financial Statements (continued)

(Unaudited)

 

In November 2024, the FASB issued ASU 2024-03, Income Statement Reporting Comprehensive Income Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses, which requires companies to provide more detailed and organized disclosures of their expenses in their income statements. The standard requires breaking down expenses into specific categories, such as employee compensation and costs related to depreciation and amortization. This amendment is effective for annual reporting periods beginning after December 15, 2026, and interim reporting periods beginning after December 15, 2027, on a prospective basis and early adoption and retrospective application is permitted. The Company is currently evaluating this new guidance and its impact on its financial statement disclosures.

 

NOTE 2. Revenue

 

The Company's Consolidated Statements of Income (Loss) provide disaggregated revenue information that reflects the nature, timing, amount and uncertainty of cash flows related to the Company's revenue. Substantially all revenue was generated and located within the U.S. The Company's disaggregated revenue information is as follows (in thousands):

 

 

Three Months Ended March 31,

 

 

2026

 

 

2025

 

Dealer

$

163,007

 

 

$

159,144

 

OEM and National

 

14,279

 

 

 

16,279

 

Other

 

2,937

 

 

 

3,601

 

Total revenue

$

180,223

 

 

$

179,024

 

 

NOTE 3. Business Combinations

 

DealerClub Acquisition. In January 2025, the Company acquired all of the outstanding stock of DealerClub Inc. ("DealerClub"), an emerging dealer-to-dealer digital wholesale auction platform that facilitates transparent and efficient transactions between automotive dealers (the "DealerClub Acquisition"). The total purchase consideration was $25.3 million. The Company expensed as incurred total acquisition costs of $0.2 million during the three months ended March 31, 2025. These costs were recorded in General and administrative expenses in the Consolidated Statements of Income (Loss).

 

As part of the DealerClub Acquisition, the Company may be required to pay additional performance-based consideration of up to $88.0 million, which may be paid in cash, or stock if mutually agreed upon. This potential performance-based consideration is not included in the total purchase consideration and will be deemed compensation expense. The amount to be paid will be determined by DealerClub's future achievement of certain revenue-related financial targets through December 31, 2028, and will be expensed over the relevant performance periods. Based on current performance trends, no such consideration was expensed during the three months ended March 31, 2026.

 

Purchase Price Allocation. The fair values assigned to the tangible and intangible assets acquired and liabilities assumed were determined based on management’s final estimates and assumptions, as well as other information compiled by management, including third-party valuations that utilize customary valuation procedures and techniques, such as the replacement cost method. The final DealerClub Acquisition purchase price allocation is as follows (in thousands):

 

Acquisition Date
Fair Value

 

Total purchase consideration

$

25,331

 

 

 

Cash and cash equivalents (1)

$

562

 

Other assets acquired (1)(2)

 

961

 

Identified intangible assets (3)

 

2,700

 

     Total assets acquired

 

4,223

 

     Total liabilities assumed (4)

 

(872

)

Net identifiable assets

 

3,351

 

Goodwill

 

21,980

 

Total purchase consideration

$

25,331

 

 

(1)
During the three months ended June 30, 2025, the Company recorded a $0.3 million purchase accounting adjustment.

8


Cars.com Inc.

Notes to the Consolidated Financial Statements (continued)

(Unaudited)

 

(2)
Other assets acquired primarily consists of deferred income tax assets and other receivables.
(3)
Identified intangible assets consists of acquired software with an amortization period of five years.
(4)
Liabilities assumed primarily consists of other accrued liabilities.

A reconciliation of cash consideration to Payments for acquisitions, net of cash acquired related to the DealerClub Acquisition in the Consolidated Statements of Cash Flows for the year ended December 31, 2025 is as follows (in thousands):

Cash consideration

$

25,331

 

Less: Cash acquired

 

(562

)

Total payment for DealerClub Acquisition, net

$

24,769

 

 

Goodwill. In connection with the DealerClub Acquisition, the Company recorded goodwill in the amount of $22.0 million, which is primarily attributable to expected sales growth from existing and future customers, product offerings, technology and the value of the acquired assembled workforce. All of the goodwill is considered non-deductible for income tax purposes.

 

NOTE 4. RepairPal Equity Investment

 

During the fourth quarter of 2024, the Company sold its RepairPal equity investment, which included $9.5 million in closing proceeds. These proceeds were collected during the three months ended March 31, 2025 and are reflected in Proceeds from sale of equity investment in the Consolidated Statements of Cash Flows. For more information, see Note 2 (Significant Accounting Policies) in Part II, Item 8., "Financial Statements and Supplementary Data", of the Company's December 31, 2025 Consolidated Financial Statements.

 

NOTE 5. Debt

 

Revolving Loan. As of March 31, 2026, $295.0 million was available to borrow under the revolving loan due in 2029 ("Revolving Loan"), and the Company had $55.0 million of outstanding borrowings. During the three months ended March 31, 2026, there were no additional borrowings or payments on the Revolving Loan. The Revolving Loan is governed by our Credit Agreement dated as of May 31, 2017 among the Company, as Borrower, each lender from time to time party hereto, the other parties party hereto and JPMorgan Chase Bank, N.A., as Administrative Agent (as amended from time to time, the "Credit Agreement").

 

Senior Unsecured Notes. In October 2020, the Company issued $400.0 million aggregate principal amount of 6.375% Senior Unsecured Notes due in 2028. Interest on the notes is due semi-annually on May 1 and November 1.

 

Fair Value. The Company's debt is classified as Level 2 in the fair value hierarchy, and the fair value is measured based on comparable trading prices, ratings, sectors, coupons and maturities of similar instruments. Level 2 assets and liabilities are based on observable inputs other than quoted prices, such as quoted prices for similar assets and liabilities in active markets, quoted prices for identical or similar assets and liabilities in markets that are not active, or other inputs that are observable or can be corroborated by observable market data. The approximate fair value and related carrying value of the Company's outstanding indebtedness as of March 31, 2026 and December 31, 2025 were as follows (in millions):

 

 

March 31, 2026

 

 

December 31, 2025

 

Fair value

$

442.9

 

 

$

454.1

 

Carrying value

 

455.0

 

 

 

455.0

 

 

Debt Covenants. As of March 31, 2026, the Company was in compliance with the covenants under its debt agreements. The Company’s borrowings are limited primarily by: 1) Senior Secured Net Leverage Ratio (as defined in the Credit Agreement) not to exceed 3.5x; and 2) Consolidated Interest Coverage Ratio (as defined in the Credit Agreement) not to be below 3.0x. As of March 31, 2026, the Company's Senior Secured Net Leverage Ratio was (0.05)x, due to its senior secured net debt balance being $(9.6) million, and its Consolidated Interest Coverage Ratio was 7.08x. As of March 31, 2026, the Company's total net leverage ratio was 1.84x.

 

NOTE 6. Commitments and Contingencies

 

From time to time, the Company and its subsidiaries may become involved in actions, claims, suits or other legal or administrative proceedings arising in the ordinary course of business. The Company records a liability when it believes that it is both probable that a loss will be incurred and the amount of loss can be reasonably estimated. The Company evaluates, at least quarterly, developments in

9


Cars.com Inc.

Notes to the Consolidated Financial Statements (continued)

(Unaudited)

 

its commitments and contingencies that could affect the amount of liability that has been previously accrued and makes adjustments as appropriate. Significant judgment is required to determine both the probability and the estimated amount of liability, if any. It is not possible to predict the outcome of these proceedings or the range of reasonably possible loss. The Company does not expect, based on circumstances currently known, that the ultimate resolution of any of these proceedings will have, either individually or in the aggregate, a material adverse effect on the Company's consolidated financial position, results of operations or cash flows.

 

NOTE 7. Stockholders' Equity

 

On February 27, 2025, the Company announced that its Board of Directors had authorized a three-year share repurchase program to acquire up to $250.0 million of the Company's common stock. The Company may repurchase shares from time to time in open market transactions or through privately negotiated transactions in accordance with applicable federal securities laws and other applicable legal requirements. The timing and amounts of any purchases under the share repurchase program will be based on market conditions and other factors, including price. The repurchase program may be suspended or discontinued at any time and does not obligate the Company to repurchase any specific amount or number of shares. The Company funds the share repurchase program principally with cash from operations. As of March 31, 2026, $153.6 million remained under the share repurchase program.

 

 

Three Months Ended March 31,

 

(in thousands, except per share data)

2026

 

 

2025

 

Aggregate purchase price

$

20,239

 

 

$

21,538

 

Shares repurchased

 

2,524

 

 

 

1,555

 

Average purchase price per share

$

8.02

 

 

$

13.85

 

 

NOTE 8. Stock-Based Compensation

 

Restricted Share Units ("RSUs"). RSUs represent the right to receive unrestricted shares of the Company’s common stock at the time of vesting, subject to any restrictions as specified in the individual holder’s award agreement. RSUs are subject to graded vesting, generally ranging between one year to three years. Prior to March 2026, the fair value of the RSUs was equal to the Company's common stock price on the date of grant. In March 2026, the fair value of RSUs is equal to the Company's average closing common stock price over the 30 trading days leading up to and including the date of grant. RSU activity for the three months ended March 31, 2026 is as follows (in thousands, except for weighted-average grant date fair value):

 

 

 

Number
of RSUs

 

 

Weighted-Average
Grant Date
Fair Value

 

Outstanding as of December 31, 2025

 

 

4,600

 

 

$

13.67

 

Granted

 

 

2,540

 

 

 

10.17

 

Vested and delivered

 

 

(1,447

)

 

 

14.30

 

Forfeited

 

 

(66

)

 

 

12.77

 

Outstanding as of March 31, 2026 (1)

 

 

5,627

 

 

$

11.94

 

 

(1)
Includes 441 RSUs that were vested but not yet delivered.

 

Performance Share Units ("PSUs"). PSUs represent the right to receive unrestricted shares of the Company’s common stock at the time of vesting. The fair value of the PSUs is equal to the Company’s common stock price on the date of grant. Expense related to PSUs is recognized when the performance conditions are probable of being achieved. The percentage of PSUs that shall vest will range from 0% to 200% of the number of PSUs granted based on the Company’s future performance over a three-year performance period related primarily to certain revenue, adjusted earnings before interest, income taxes, depreciation and amortization, total shareholder return and share price targets. These PSUs are subject to cliff vesting after the end of the respective performance period. PSU activity for the three months ended March 31, 2026 is as follows (in thousands, except for weighted-average grant date fair value):

 

10


Cars.com Inc.

Notes to the Consolidated Financial Statements (continued)

(Unaudited)

 

 

 

Number
of PSUs

 

 

Weighted-Average
Grant Date
Fair Value

 

Outstanding as of December 31, 2025

 

 

1,033

 

 

$

15.30

 

Granted

 

 

508

 

 

 

10.17

 

Vested and delivered (1)

 

 

(197

)

 

 

16.59

 

Forfeited

 

 

(179

)

 

 

15.31

 

Outstanding as of March 31, 2026

 

 

1,165

 

 

$

12.84

 

 

(1)
The actual amount of shares that become common shares outstanding as of the date of vesting and delivery will vary based on the attainment percentage of the relevant performance conditions.

 

NOTE 9. Net Income Per Share

 

Basic net income (loss) per share is calculated by dividing Net income (loss) by the weighted-average number of shares of the Company's common stock outstanding. Diluted net income (loss) per share is similarly calculated, except that the calculation includes the dilutive effect of the assumed issuance of shares under stock-based compensation plans, unless the inclusion of such shares would have an anti-dilutive impact. As part of the DealerClub Acquisition, the Company may pay up to $88.0 million of performance-based consideration in shares of the Company's stock at a future date if mutually agreed upon. Those potential shares have been excluded from the computations below as they are contingently issuable shares, and the contingency to which the issuance relates was not met at the end of the reporting period. The computation of net income (loss) per share is as follows (in thousands, except per share amounts):

 

 

Three Months Ended March 31,

 

 

2026

 

 

2025

 

Net income (loss)

$

4,978

 

 

$

(2,013

)

Basic weighted-average common shares outstanding

 

58,928

 

 

 

64,467

 

Effect of dilutive stock-based compensation awards (1)

 

666

 

 

 

 

Diluted weighted-average common shares outstanding

 

59,594

 

 

 

64,467

 

Net income (loss) per share, basic

$

0.08

 

 

$

(0.03

)

Net income (loss) per share, diluted

 

0.08

 

 

 

(0.03

)

 

(1)
There were 5,478 and 2,469 potential common shares excluded from diluted weighted-average common shares outstanding for the three months ended March 31, 2026 and 2025, respectively, as their inclusion would have had an anti-dilutive effect.

 

NOTE 10. Income Taxes

 

Effective Tax Rate. The effective income tax rate for the three months ended March 31, 2026, expressed by calculating the Income tax expense as a percentage of Income (loss) before income taxes, differed from the statutory federal income tax rate of 21% primarily due to the tax expense on stock-based compensation.

 

NOTE 11. Segment Information

 

Operating segments are components of an entity for which separate financial information is available and evaluated regularly by the chief operating decision maker (the "CODM") in deciding how to allocate resources and in assessing performance. The Company has determined that it has a single operating and reportable segment. The Company’s CODM is its Chief Executive Officer. The CODM makes resource allocation decisions to maximize the Company's consolidated financial results. Significant expenses reviewed by the CODM are primarily limited to those that are presented in the Consolidated Statements of Income (Loss). Asset information is not provided to the CODM.

 

NOTE 12. Reduction in Workforce

 

During the three months ended March 31, 2026, the Company recorded $8.5 million of expense associated with a plan to reduce its operating expenses and realign its resources via an 11% reduction in workforce. These expenses were generally recognized evenly across line items within Operating expenses (excluding Depreciation and amortization) in the Consolidated Statements of Income (Loss). As

11


Cars.com Inc.

Notes to the Consolidated Financial Statements (continued)

(Unaudited)

 

of March 31, 2026, the Company has a liability of $7.6 million comprised of one-time termination benefits, substantially all of which is related to employee severance and is expected to be paid during the three months ended June 30, 2026.

12


 

Note About Forward-Looking Statements

 

This report contains "forward-looking statements" within the meaning of the federal securities laws. All statements other than statements of historical facts are forward-looking statements. These statements often use words such as "believe," "expect," "project," "anticipate," "outlook," "intend," "strategy," "plan," "estimate," "target," "seek," "will," "may," "would," "should," "could," "forecasts," "mission," "strive," "more," "goal" or similar expressions. Forward-looking statements are based on our current expectations, beliefs, strategies, estimates, projections and assumptions, experience in the industry as well as our perceptions of historical trends, current conditions, expected future developments, condition of the global supply chain, fluctuating fuel prices, interest rate environment, inflationary pressures and other factors we think are appropriate. Such forward-looking statements, while considered reasonable by Cars.com Inc. ("we" or the "Company") and its management, are inherently uncertain. While the Company and its management make such statements in good faith and believe such judgments are reasonable, you should understand that these statements are not guarantees of future strategic action, performance or results. Our actual results, performance, achievements, strategic actions or prospects could differ materially from those expressed or implied by these forward-looking statements. Given these uncertainties, you should not place undue reliance on forward-looking statements. When we make comparisons of results between current and prior periods, we do not intend to express any future trends, or indications of future performance, unless expressed as such, and you should only view such comparisons as historical data. Forward-looking statements are subject to a number of risks, uncertainties and other important factors, many of which are beyond our control, that could cause our actual results and strategic actions to differ materially from those expressed in the forward-looking statements contained in this report. Factors that might cause such differences include, but are not limited to:

 

Our business is subject to risks related to the larger automotive ecosystem, including consumer demand, direct-to-consumer sales models and other macroeconomic issues.
Market acceptance of and influence over certain of our products and services is concentrated with a limited number of automobile OEMs, dealership associations and major dealership groups and we may not be able to maintain or grow these relationships.
Dealer closures or consolidation among dealers, major dealership groups or OEMs could reduce demand for, and negatively affect the pricing of, our marketing and solutions offerings, thereby leading to decreased earnings.
Our business depends on our strong brand recognition, and any failure to maintain, protect and enhance our brands could hurt our ability to retain or expand our base of consumers, dealers and customers, and our ability to increase the frequency with which consumers, dealers and customers use our services.
Our increased operations in Canada involve risks that may differ from, or are in addition to, our domestic operational risks.
The increased use, development and regulation of artificial intelligence ("AI"), including generative AI and agentic AI technologies, could materially and adversely affect our business, results of operations and financial condition.
We rely in part on Internet search engines and mobile application stores to drive traffic to the Company's sites and increase downloads of our mobile applications. If the Company's sites and mobile applications fail to appear prominently in these search results, traffic to the Cars.com properties and mobile applications would decline and our business, results of operations or financial condition may be materially and adversely affected.
We rely on in-house content creation and development to drive organic traffic to the Company's sites and mobile applications.
Certain of our third-party service providers and customers are highly regulated financial institutions, and the federal and state laws related to financial services could have a direct or indirect material adverse effect on our business.
Our business may be affected by climate change, including physical risks and regulatory changes that may increase our operating costs and impact our ability to deliver services to our customers.
Expectations relating to environmental, social and governance considerations expose us to potential liabilities, increased costs, reputational harm and other adverse effects on the Company’s business.
We participate in a highly competitive market, and pressure from existing and new competitors may materially and adversely affect our business, results of operations or financial condition.
We compete with other consumer automotive websites and mobile applications and other digital content providers for share of automotive-related digital advertising spending and may be unable to maintain or grow our base of advertising customers or increase our revenue from existing customers.
If we do not adapt to automated buying strategies, our display revenue could be adversely affected.
We may face difficulties in developing and launching new solution offerings or growing our complementary offerings that help automotive brands and dealers create enduring customer relationships.

13


 

Strategic acquisitions, investments and partnerships could pose various risks, including integration risks, increase our leverage, dilute existing stockholders and significantly impact our ability to expand our overall profitability.
The value of our assets or operations may be diminished if our information technology systems fail to perform adequately.
Our business is dependent on keeping pace with advances in technology. If we are unable to keep pace with advances in technology, consumers and customers may stop using our services and our revenue may decrease.
We rely on third-party service providers for many aspects of our business, including inventory information and sales of our product through social media, and interruptions in the services or data they provide or any failure to maintain these relationships could harm our business.
We rely on third-party services to track and calculate certain of our key metrics, including unique visitors and traffic, and any errors or interruptions in the services or data they provide or any failure to maintain these relationships could harm our business.
We rely on technology systems’ availability and ability to prevent unauthorized access. If our security and resiliency measures fail to prevent incidents, it could result in damage to our reputation, incur costs and create liabilities.
If the use of third-party cookies or other tracking technologies is rejected by Internet browsers or service providers or users, restricted or blocked, or subject to unfavorable laws or regulations, the amount of Internet user information would decrease, which may harm our business and operating results.
Our ability to attract and retain customers depends on our ability to collect and use data and develop tools to enable us to effectively deliver and accurately measure advertisements on our platform.
Uncertainty exists in the application and interpretation of various laws and regulations related to our business, including privacy and AI laws. New privacy and/or AI concerns or laws or regulations applicable to our business, or the expansion or interpretation of existing laws and regulations that apply to our business, could reduce the effectiveness of our offerings or subject us to use restrictions, licensing requirements, claims, judgments and remedies including sales and use taxes, other monetary liabilities and limitations on our business practices, and could increase administrative costs.
Misappropriation or infringement of our intellectual property and proprietary rights, enforcement actions to protect our intellectual property and claims from third parties relating to intellectual property could materially and adversely affect our business, results of operations or financial condition.
Our ability to operate effectively could be impaired if we fail to attract and retain our key employees, including as a result of workforce reductions and related organizational changes.
Adverse results from litigation or governmental investigations could impact our business practices and operating results.
The value of our existing goodwill and intangible assets may become impaired depending upon future operating results.
We cannot assure our stockholders that our share repurchase program will enhance long-term stockholder value and stock repurchases, if any, could increase the volatility of the price of our common stock and will diminish our cash reserves.
We do not expect to pay any cash dividends for the foreseeable future.
Your percentage of ownership in the Company may be diluted in the future.
Certain provisions of our Amended and Restated Certificate of Incorporation, By-laws and Delaware law may discourage takeovers and limit our ability to use, acquire or develop certain competing businesses.
Our Amended and Restated Certificate of Incorporation designates the state courts of the State of Delaware, or, if no state court located in the State of Delaware has jurisdiction, the federal court for the District of Delaware, as the sole and exclusive forum for certain types of actions and proceedings that may be initiated by our stockholders, which could discourage lawsuits against us and our directors and officers.
Our business could be negatively affected as a result of actions of activist stockholders, and such activism could impact the trading value of our common stock.
Our debt agreements contain restrictions that may limit our flexibility in operating our business.
Increases in interest rates could increase interest payable under our variable rate indebtedness.
Our debt levels could adversely affect our ability to raise additional capital to fund our operations, limit our ability to react to changes in the economy or our industry, inhibit us from making beneficial acquisitions, adversely impact our ability to implement our capital allocation strategy and prevent us from making debt service payments. In addition, changing or increasing interest rates, including the rates under our debt agreements, could adversely affect our business or financial condition.

14


 

 

For a detailed discussion of these risks and uncertainties, see "Part I, Item 1A., Risk Factors" and "Part II, Item 7., Management’s Discussion and Analysis of Financial Condition and Results of Operations" in our Annual Report on Form 10-K for the year ended December 31, 2025, as filed with the Securities and Exchange Commission (the "SEC") on February 26, 2026 and our other filings filed with the SEC. Forward-looking statements speak only as of the date they are made, and we do not undertake any obligation, other than as may be required by law, to update or revise any forward-looking statement. The forward-looking statements in this report are intended to be subject to the safe harbor protection provided by the federal securities laws.

 

15


 

Item 2. Management’s Discussion and Analysis of Financial Condition and Results of Operations

 

The following discussion and analysis of our business, financial condition, results of operations and quantitative and qualitative disclosures should be read in conjunction with our unaudited interim consolidated financial statements ("Consolidated Financial Statements") and related notes included elsewhere in this Quarterly Report on Form 10-Q. This discussion and analysis also contains forward-looking statements and should be read in conjunction with the disclosures and information contained in "Note About Forward-Looking Statements" in this Quarterly Report on Form 10-Q. The financial information discussed below and included elsewhere in this Quarterly Report on Form 10-Q may not necessarily reflect what our financial condition, results of operations and cash flows may be in the future.

 

References in this discussion and analysis to "we," "us," "our" and similar terms refer to Cars.com Inc. and its subsidiaries, collectively, unless the context indicates otherwise.

 

Business Overview. Cars.com Inc. is a trusted audience-powered and data-driven technology platform that simplifies buying and selling cars. The flagship Cars.com marketplace connects millions of consumers to dealerships across the U.S., powering the car buying experience with artificial intelligence shopping tools and comprehensive vehicle reviews and content. Our interconnected ecosystem of products enables dealers and OEMs to sell more cars by efficiently leveraging our marketplace, dealer websites, trade and appraisal tools and proprietary in-market media solutions.

 

Overview of Results

 

 

Three Months Ended March 31,

 

(in thousands)

2026

 

 

2025

 

Revenue

$

180,223

 

 

$

179,024

 

Net income (loss) (1)

 

4,978

 

 

 

(2,013

)

 

(1)
During the three months ended March 31, 2026, we recorded $8.5 million of expense associated with a plan to reduce our operating expenses and realign our resources via an 11% reduction in workforce. These costs are comprised of one-time termination benefits, substantially all of which is related to employee severance and is expected to be paid during the three months ended June 30, 2026.

 

Key Operating Metrics

 

We regularly review a number of key metrics to evaluate our business, measure our performance, identify trends affecting our business, formulate financial projections and make operating and strategic decisions. Key Operating Metrics are as follows (Traffic and Average Monthly Unique Visitors in thousands):

 

 

Three Months Ended March 31,

 

 

 

 

 

2026

 

 

2025

 

 

% Change

 

Traffic

 

159,562

 

 

 

170,088

 

 

 

(6

)%

Average Monthly Unique Visitors

 

25,794

 

 

 

29,048

 

 

 

(11

)%

 

 

March 31, 2026

 

 

March 31, 2025

 

 

% Change

 

 

December 31, 2025

 

 

% Change

 

Dealer Customers

 

19,390

 

 

 

19,250

 

 

 

1

%

 

 

19,544

 

 

 

(1

)%

Monthly Average Revenue Per Dealer

$

2,473

 

 

$

2,473

 

 

 

0

%

 

$

2,472

 

 

 

0

%

 

Average Monthly Unique Visitors ("UVs") and Traffic. UVs and Traffic are fundamental to our business. They are indicative of our consumer reach and the level of engagement consumers have with our platform. Although our consumer engagement does not directly result in revenue, we believe our ability to reach in-market car shoppers is attractive to our dealers, OEMs and national customers and a primary reason they do business with us. We believe we have achieved audience scale as measured by UVs and Traffic. Traffic is driven by a combination of UVs visiting our properties, repeat visitation and engagement. We monetize impressions, clicks and other connections that result from traffic to our site via our products and services.

We define UVs in a given month as the number of distinct visitors that engage with our platform during that month. Visitors are identified upon first visit to an individual Cars.com property on an individual device/browser combination or installation of one of our mobile apps on an individual device. If a visitor accesses more than one of our web properties or apps or uses more than one device or browser, each of those unique property/browser/app/device combinations counts toward the number of UVs. Traffic is defined as the number of visits to Cars.com desktop and mobile properties (responsive sites and mobile apps). We measure UVs and Traffic via RudderStack. These metrics do not include traffic to Dealer Inspire, D2C Media or DealerClub websites.

 

16


 

UVs decreased 11% year-over-year and Traffic decreased 6% year-over-year for the three months ended March 31, 2026, which primarily reflects pull-forward consumer demand in the prior year period leading up to the anticipated announcement of automotive tariffs, which served to elevate traffic and visitors. Additionally, we realized marketing efficiencies to more effectively capture high-intent consumer demand.

 

Dealer Customers. Dealer Customers represent dealerships using our products as of the end of each reporting period. Each physical or virtual dealership location is counted separately, whether it is a single-location proprietorship or part of a large, consolidated dealer group. Multi-franchise dealerships at a single location are counted as one dealer. Dealer Customer metrics do not include DealerClub.

 

For the three months ended March 31, 2026, Dealer Customers increased 1% compared to the three months ended March 31, 2025, primarily due to an increase in marketplace customers, partially offset by a decrease in digital solutions customers.

 

For the three months ended March 31, 2026, Dealer Customers decreased 1% compared to the three months ended December 31, 2025, primarily due to decrease in digital solutions customers.

 

Monthly Average Revenue Per Dealer ("ARPD"). We believe that our ability to grow ARPD is an indicator of the value proposition of our platform. We define ARPD as Dealer revenue, excluding digital advertising services and DealerClub, during the period divided by the monthly average number of Dealer Customers during the same period.

 

For the three months ended March 31, 2026, ARPD remained flat compared to each of the three months ended March 31, 2025 and December 31, 2025, primarily reflecting ongoing improvements in value delivery, including upgrades in website offerings, and adoption of new marketplace packages, partially offset by declines in dealer media.

 

Factors Affecting Our Performance. Our business is impacted by changes in the larger automotive ecosystem, including supply and demand for new and used vehicle inventory, geopolitical incidents, global supply chain and information systems disruptions, semiconductor and raw material shortages, vehicle acquisition cost, vehicle retail prices, the rate of electric vehicle adoption, employee retention and changes related to automotive advertising, among other macroeconomic factors including the political environment, inflationary and affordability pressures, tariffs and prevailing interest rates. Changes in vehicle sales volumes in the United States and Canada also influence OEMs’ and dealerships’ willingness to increase investments in marketing spend and technology solutions and could impact our pricing strategies and/or revenue mix.

Our long-term success depends in part on our ability to attract and engage an in-market audience, to grow inventory supply and our dealer customers, to expand our relationship with dealers through greater adoption of our product offering, to transform our OEM relationships and to create operating leverage. We believe our core strategic strengths, including our Cars.com brand, our growing high-quality audience and suite of digital solutions for dealers and OEMs, including AI-based tools, position us to navigate a rapidly changing automotive environment.

17


 

Results of Operations

 

Three Months Ended March 31, 2026 Compared to Three Months Ended March 31, 2025

 

 

Three Months Ended March 31,

 

 

 

 

 

 

 

(In thousands, except percentages)

2026

 

 

2025

 

 

$ Change

 

 

% Change

 

Revenue:

 

 

 

 

 

 

 

 

 

 

 

Dealer

$

163,007

 

 

$

159,144

 

 

$

3,863

 

 

 

2

%

OEM and National

 

14,279

 

 

 

16,279

 

 

 

(2,000

)

 

 

(12

)%

Other

 

2,937

 

 

 

3,601

 

 

 

(664

)

 

 

(18

)%

Total revenue

 

180,223

 

 

 

179,024

 

 

 

1,199

 

 

 

1

%

Operating expenses:

 

 

 

 

 

 

 

 

 

 

 

Cost of revenue and operations

 

31,741

 

 

 

31,483

 

 

 

258

 

 

 

1

%

Product and technology

 

31,495

 

 

 

30,617

 

 

 

878

 

 

 

3

%

Marketing and sales

 

61,818

 

 

 

62,540

 

 

 

(722

)

 

 

(1

)%

General and administrative

 

21,818

 

 

 

20,885

 

 

 

933

 

 

 

4

%

Depreciation and amortization

 

16,718

 

 

 

27,039

 

 

 

(10,321

)

 

 

(38

)%

Total operating expenses

 

163,590

 

 

 

172,564

 

 

 

(8,974

)

 

 

(5

)%

Operating income

 

16,633

 

 

 

6,460

 

 

 

10,173

 

 

***%

 

Nonoperating expense:

 

 

 

 

 

 

 

 

 

 

 

Interest expense, net

 

(7,231

)

 

 

(7,668

)

 

 

437

 

 

 

(6

)%

Other expense, net

 

(686

)

 

 

(25

)

 

 

(661

)

 

***%

 

Total nonoperating expense, net

 

(7,917

)

 

 

(7,693

)

 

 

(224

)

 

 

3

%

Income (loss) before income taxes

 

8,716

 

 

 

(1,233

)

 

 

9,949

 

 

***%

 

Income tax expense

 

3,738

 

 

 

780

 

 

 

2,958

 

 

***%

 

Net income (loss)

$

4,978

 

 

$

(2,013

)

 

$

6,991

 

 

***%

 

*** Not meaningful

Dealer revenue. Dealer revenue is typically subscription-oriented and consists of marketplace, digital experience, including website solutions, trade and appraisal and media products sold to dealer customers. Dealer revenue is our largest revenue stream, representing 90% and 89% of total revenue for the three months ended March 31, 2026 and 2025, respectively. Dealer revenue increased $3.9 million or 2%, primarily due to reflecting ongoing improvements in value delivery, upgrades in website offerings and growth in marketplace customers, partially offset by changes in our product mix.

 

OEM and National revenue. OEM and National revenue largely consists of media solutions products, including display advertising and other solutions to OEMs, advertising agencies, automotive dealer associations and auto adjacent businesses, including insurance companies. OEM and National revenue represented 8% and 9% of total revenue for the three months ended March 31, 2026 and 2025, respectively. OEM and National revenue decreased $2.0 million or 12%, which is primarily due to shifts in spending by OEM partners.

 

Other revenue. Other revenue primarily consists of revenue related to vehicle listing data sold to third parties. Other revenue represented 2% of total revenue for both the three months ended March 31, 2026 and 2025. Other revenue decreased $0.7 million or 18%.

 

Cost of revenue and operations. Cost of revenue and operations expense primarily consists of costs related to processing dealer vehicle inventory, product fulfillment and compensation and severance costs for the product fulfillment and customer service teams. Cost of revenue and operations expense represented 18% of total revenue for both the three months ended March 31, 2026 and 2025. Cost of revenue and operations increased $0.3 million or 1%, primarily due to higher compensation and severance-related costs, partially offset by lower third-party costs associated with certain products driven by slight shifts in product mix.

 

Product and technology. The product team creates and manages consumer and customer-facing innovation and consumer and customer experience. The technology team develops and supports our products, websites and mobile apps. Product and technology expense includes compensation costs, consulting and contractor costs, hardware and software maintenance, software licenses, other infrastructure costs, severance costs and costs related to the write-off of assets. Product and technology expense represented 17% of total revenue for both the three months ended March 31, 2026 and 2025. Product and technology expense increased $0.9 million or 3%, primarily due to higher severance-related costs, partially offset by lower compensation.

 

Marketing and sales. Marketing and sales expense primarily consists of traffic and lead acquisition costs, performance and brand marketing, trade events, compensation costs and travel for the marketing, sales and sales support teams, severance costs and bad debt

18


 

expense related to the allowance for doubtful accounts. Marketing and sales expense represented 34% and 35% of total revenue for the three months ended March 31, 2026 and 2025, respectively. Marketing and sales expense decreased $0.7 million or 1%, primarily due to marketing efficiencies to more effectively capture high-intent consumer demand.

 

General and administrative. General and administrative expense primarily consists of compensation costs for certain of the executive, finance, legal, human resources, facilities and other administrative employees. In addition, general and administrative expense includes the cost of legal, accounting and other professional services, severance costs, office space, transformation and other exit costs and transaction-related costs. General and administrative expense represented 12% of total revenue for both the three months ended March 31, 2026 and 2025. General and administrative expense increased $0.9 million or 4%, primarily due to higher severance-related costs, compensation and third-party costs, partially offset by a reduction in costs as a result of the conclusion of the D2C Media earnout period. For more information on the D2C Media earnout, see the "Liquidity and Capital Resources" section below.

 

Depreciation and amortization. Depreciation and amortization expense decreased $10.3 million or 38%, primarily due to certain intangible assets being fully amortized as compared to the prior-year period and the accelerated depreciation associated with our amended headquarters office lease in the prior-year period.

 

Interest expense, net. Interest expense, net decreased $0.4 million or 6%, primarily due to higher interest income and a reduction in total indebtedness compared to the prior-year period and lower interest rates. For information related to our debt, see Note 5 (Debt) to the accompanying Consolidated Financial Statements included in Part I, Item 1., "Financial Statements" of this Quarterly Report on Form 10-Q.

 

Other expense, net. Other expense, net changed primarily due to unrealized losses on foreign currency denominated transactions.

 

Income tax expense. The effective income tax rate differed from the statutory federal income tax rate of 21%, primarily due to the tax expense on stock-based compensation.

 

19


 

Liquidity and Capital Resources

 

Overview. Our primary sources of liquidity are cash flows from operations, available cash reserves and borrowing capacity available under our Credit Agreement dated as of May 31, 2017, as amended from time to time ("Credit Agreement"). We believe our positive operating cash flow, along with our $350.0 million revolving loan due in 2029 ("Revolving Loan"), provide adequate liquidity to meet our business needs for the next twelve months and beyond, including those for investments, debt service, share repurchases and strategic acquisitions. However, our ability to maintain adequate liquidity in the future is dependent upon a number of factors, including our revenue, our ability to contain costs, including capital expenditures, and to collect accounts receivable and various other macroeconomic factors, many of which are beyond our direct control.

 

We may also seek to raise funds through debt or equity financing in the future to fund operations, significant investments or acquisitions that are consistent with our strategy. If we need to access the capital markets, there can be no assurance that financing may be available on attractive terms, if at all. As of March 31, 2026, Cash and cash equivalents were $64.6 million and including our undrawn Revolving Loan, our total liquidity was $359.6 million.

 

Indebtedness. As of March 31, 2026, the outstanding aggregate principal amount of our indebtedness was $455.0 million, at an average interest rate of 6.3%, including $400.0 million of outstanding aggregate principal under the 6.375% Senior Unsecured Notes due in 2028 and $55.0 million of outstanding principal under the Revolving Loan which had an interest rate of 5.8%. During the three months ended March 31, 2026, there were no borrowings or payments on our Revolving Loan. As of March 31, 2026, $295.0 million was available to borrow under the Revolving Loan.

 

As of March 31, 2026, we were in compliance with the covenants under our debt agreements. Our borrowings are limited primarily by: 1) Senior Secured Net Leverage Ratio (as defined in our Credit Agreement) not to exceed 3.5x; and 2) Consolidated Interest Coverage Ratio (as defined in our Credit Agreement) not to be below 3.0x. As of March 31, 2026, our Senior Secured Net Leverage Ratio was (0.05)x, due to our senior secured net debt balance being $(9.6) million, and our Consolidated Interest Coverage Ratio was 7.08x. As of March 31, 2026, our total net leverage ratio was 1.84x. For further information, see Note 5 (Debt) to the accompanying Consolidated Financial Statements included in Part I, Item 1., "Financial Statements" of this Quarterly Report on Form 10-Q.

 

Share Repurchase Program. On February 27, 2025, we announced that our Board of Directors had authorized a three-year share repurchase program to acquire up to $250.0 million of our common stock. The repurchase program may be suspended or discontinued at any time and does not obligate us to repurchase any specific amount or number of shares. We may repurchase shares from time to time in open market transactions or through privately negotiated transactions in accordance with applicable federal securities laws and other applicable legal requirements, and subject to our blackout periods. We intend to fund the share repurchase program principally with cash from operations. During the three months ended March 31, 2026, we repurchased and subsequently retired 2.5 million shares for $20.2 million at an average price paid per share of $8.02.

 

Earnouts.

As part of the D2C Media acquisition, we are required to pay additional cash consideration to certain former owners who are now employees of the Company based on the achievement of a revenue performance metric. The amount to be paid was determined by the acquired business’ achievement of certain revenue-related financial targets through December 31, 2025 and expensed over each performance period. In April 2026, we paid CAD$15.0 million (approximately USD$10.9 million) associated with the earnout for the year ended December 31, 2025, which is the final installment of the earnout.
As part of the DealerClub acquisition, we may be required to pay additional performance-based consideration of up to $88.0 million, which may be paid in cash, or stock if mutually agreed upon, to certain former owners who are now employees of the Company. The amount to be paid will be determined by DealerClub's future achievement of certain revenue-related financial targets through December 31, 2028, and will be expensed over the relevant performance periods. Based on current performance trends, no such consideration was expensed during the three months ended March 31, 2026.

 

For information related to the earnouts, see Note 3 (Business Combinations) to the accompanying Consolidated Financial Statements included in Part I, Item 1., "Financial Statements" of this Quarterly Report on Form 10-Q and Note 3 (Business Combinations) in Part II, Item 8., "Financial Statements and Supplementary Data", of our Annual Report on Form 10-K for the year ended December 31, 2025 as filed with the SEC on February 26, 2026.

20


 

 

Cash Flows. Details of our cash flows are as follows (in thousands):

 

 

Three Months Ended March 31,

 

 

 

 

 

2026

 

 

2025

 

 

Change

 

Net cash provided by (used in):

 

 

 

 

 

 

 

 

      Operating activities

$

39,808

 

 

$

29,455

 

 

$

10,353

 

      Investing activities

 

(6,262

)

 

 

(20,736

)

 

 

14,474

 

      Financing activities

 

(24,994

)

 

 

(27,387

)

 

 

2,393

 

      Effect of exchange rate changes on Cash and cash equivalents

 

(190

)

 

 

(570

)

 

 

380

 

Net change in Cash and cash equivalents

$

8,362

 

 

$

(19,238

)

 

$

27,600

 

 

Operating Activities. Cash provided by operating activities for the three months ended March 31, 2026 increased as compared to the three months ended March 31, 2025 primarily due to favorable working capital changes. For further information, see the Consolidated Statements of Cash Flows included in Part I, Item 1., "Financial Statements" of this Quarterly Report on Form 10-Q.

 

Investing Activities. The decrease in cash used in investing activities during the three months ended March 31, 2026 as compared to the three months ended March 31, 2025 was primarily due to the impact of the prior year period DealerClub acquisition, partially offset by the proceeds collected from the sale of the RepairPal equity investment in the prior year period. For further information on these items, see Note 3 (Business Combinations) and Note 4 (RepairPal Equity Investment) to the accompanying Consolidated Financial Statements included in Part I, Item 1., "Financial Statements" of this Quarterly Report on Form 10-Q.

 

Financing Activities. During the three months ended March 31, 2026, cash used in financing activities was primarily related to repurchases of our common stock and tax payments made in connection with the vesting of certain equity awards. During the three months ended March 31, 2025, cash used in financing activities was primarily related to repurchases of our common stock, debt repayments and tax payments made in connection with the vesting of certain equity awards, partially offset by proceeds from Revolving Loan borrowings. For information related to our debt and repurchases of our common stock, see Note 5 (Debt) and Note 7 (Stockholders' Equity) to the accompanying Consolidated Financial Statements included in Part I, Item 1., "Financial Statements" of this Quarterly Report on Form 10-Q.

 

Commitments and Contingencies. For information related to commitments and contingencies, see Note 6 (Commitments and Contingencies) to the accompanying Consolidated Financial Statements included in Part I, Item 1., "Financial Statements" of this Quarterly Report on Form 10-Q.

Off-Balance Sheet Arrangements. We do not have any material off-balance sheet arrangements.

 

Critical Accounting Policies. For information related to critical accounting policies, see "Critical Accounting Policies and Estimates" in Part II, Item 7., "Management’s Discussion and Analysis of Financial Condition and Results of Operations", of our Annual Report on Form 10-K for the year ended December 31, 2025 as filed with the SEC on February 26, 2026 and see Note 1 (Description of Business and Summary of Significant Accounting Policies) to the accompanying Consolidated Financial Statements included in Part I, Item 1., "Financial Statements" of this Quarterly Report on Form 10-Q. During the three months ended March 31, 2026, there have been no changes to our critical accounting policies.

Recent Accounting Standards. For information related to recent accounting pronouncements, see Note 1 (Description of Business and Summary of Significant Accounting Policies) to the accompanying Consolidated Financial Statements included in Part I, Item 1., "Financial Statements" of this Quarterly Report on Form 10-Q.

21


 

Item 3. Quantitative and Qualitative Disclosures about Market Risk

 

For quantitative and qualitative disclosures about market risk, see "Quantitative and Qualitative Disclosures About Market Risk," in Part II, Item 7A. of our Annual Report on Form 10-K for the year ended December 31, 2025, as filed with the SEC on February 26, 2026. Our exposures to market risk have not changed materially since December 31, 2025.

 

Item 4. Controls and Procedures

 

Disclosure Controls and Procedures. Management, with the participation of our Chief Executive Officer and Chief Financial Officer, evaluated the effectiveness of our disclosure controls and procedures (as such term is defined in Rules 13a-15(e) and 15d-15(e) under the Securities Exchange Act of 1934, as amended (the "Exchange Act")) as of the end of the period covered by this Quarterly Report on Form 10-Q. Based on this evaluation, our Chief Executive Officer and Chief Financial Officer concluded that, as of such date, our disclosure controls and procedures were effective to provide reasonable assurance that information required to be disclosed in the reports that we file or submit under the Exchange Act is recorded, processed, summarized and reported within the time periods specified in the SEC’s rules and forms, and that such information is accumulated and communicated to management, including our Chief Executive Officer and Chief Financial Officer, as appropriate to allow timely decisions regarding required disclosure.

 

Management recognizes that any controls and procedures, no matter how well designed and operated, can only provide reasonable assurance of achieving their objectives, and management necessarily applies its judgment in evaluating the benefits of possible controls and procedures relative to their costs.

 

Changes in Internal Control Over Financial Reporting. During the period covered by this Quarterly Report on Form 10-Q, there were no changes in our internal control over financial reporting that materially affected, or are reasonably likely to materially affect, our internal control over financial reporting (as defined in Rules 13a-15(f) and 15d-15(f) under the Exchange Act).

 

22


 

PART II—OTHER INFORMATION

 

 

For information relating to legal proceedings, see Note 6 (Commitments and Contingencies) to the accompanying Notes to the Consolidated Financial Statements included in Part I, Item 1., "Financial Statements" of this Quarterly Report on Form 10-Q.

 

Item 1A. Risk Factors

 

Our business and the ownership of our common stock are subject to a number of risks and uncertainties that could materially affect our business, financial condition, results of operations and future results, including those described in Part I, Item 1A., "Risk Factors" in the Annual Report on Form 10-K for the year ended December 31, 2025 as filed with the SEC on February 26, 2026. There have been no material changes from the risk factors described in the Annual Report on Form 10-K.

 

Item 2. Unregistered Sales of Equity Securities and Use of Proceeds

 

Sales of Unregistered Securities by Issuer

None.

Purchases of Equity Securities by Issuer

 

Our share repurchase activity for the three months ended March 31, 2026 is as follows:

 

Period

Total Number of
Shares Purchased
(1)

 

Average Price Paid per Share (1)

 

Total Number of Shares Purchased as Part of Publicly Announced Plans or Programs (2)

 

Maximum Dollar Value of Shares that May Yet Be Purchased Under the Plans or Programs
(in thousands)
 (3)

 

 January 1 through January 31, 2026

 

 

$

 

 

 

$

173,831

 

 February 1 through February 28, 2026

 

 

 

 

 

 

 

173,831

 

 March 1 through March 31, 2026

 

2,523,648

 

 

8.02

 

 

2,523,648

 

 

153,592

 

 

 

2,523,648

 

 

 

 

2,523,648

 

 

 

(1)
The total number of shares purchased and subsequently retired and the average price paid per share reflects shares purchased pursuant to the share repurchase program. Our stock repurchases may occur through open market purchases or through privately negotiated transactions.
(2)
On February 27, 2025, we announced that our Board of Directors authorized a three-year share repurchase program to acquire up to $250.0 million of our common stock. We may repurchase shares from time to time in open market transactions or through privately negotiated transactions in accordance with applicable federal securities laws and other applicable legal requirements, and subject to our blackout periods. The timing and amounts of any purchases under the share repurchase program will be based on market conditions and other factors including price. The share repurchase program may be suspended or discontinued at any time and does not obligate us to repurchase any dollar amount or particular amount of shares.
(3)
The amounts presented represent the remaining dollar amount of shares of our common stock that may be repurchased under the share repurchase program at the end of each month.

 

Item 3. Defaults Upon Senior Securities

 

None.

 

Item 4. Mine Safety Disclosures

 

Not applicable.

 

Item 5. Other Information

 

Insider Adoption or Termination of Trading Arrangements

 

During the quarter ended March 31, 2026, no director or officer of the Company adopted or terminated a "Rule 10b5-1 trading arrangement" or "non-Rule 10b5-1 trading arrangement," as the terms are defined in Item 408(a) of Regulation S-K.

23


 

Item 6. Exhibits

Exhibit Index

 

Exhibit

Number

Description

3.1**

 

Amended and Restated Certificate of Incorporation of Cars.com Inc. (incorporated by reference to Exhibit 3.1 of Cars.com Inc.’s Form 8-K filed on June 6, 2025, File No. 001-37869).

3.2**

 

Amended and Restated Bylaws of Cars.com Inc. (incorporated by reference to Exhibit 3.2 of Cars.com Inc.’s Form 8-K filed on October 23, 2018, File No. 001-37869).

31.1*

Certification of Principal Executive Officer Pursuant to Rules 13a-14(a) under the Securities Exchange Act of 1934, as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.

31.2*

Certification of Principal Financial Officer Pursuant to Rules 13a-14(a) under the Securities Exchange Act of 1934, as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.

32.1*

Certification of Principal Executive Officer Pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.

32.2*

 

Certification of Principal Financial Officer Pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.

101.INS

 

Inline XBRL Instance Document – the instance document does not appear in the Interactive Data File as its XBRL tags are embedded within the Inline XBRL document.

101.SCH

 

Inline XBRL Taxonomy Extension Schema With Embedded Linkbase Documents

104

 

Cover page formatted as Inline XBRL and contained in Exhibit 101

 

* Filed herewith.

** Previously filed.

24


 

SIGNATURES

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

Cars.com Inc.

 

Date: May 7, 2026

By:

 

/s/ Tobias Hartmann

 

Tobias Hartmann

 

Chief Executive Officer

 

 

 

 

Date: May 7, 2026

 

By:

 

 

/s/ Sonia Jain

 

Sonia Jain

 

Chief Financial Officer

 

25