8-K Filing Regarding Financial Restatement

Ducommun Incorporated is filing this Form 8-K to report that it must restate previously issued financial statements for the fiscal years ended December 31, 2024 and 2025, and for the quarterly periods within those fiscal years. This restatement is due to an error identified in the timing of stock-based compensation expense recognition for retirement-eligible employees. The error, which is non-cash in nature, did not impact net revenues, gross margin, or net cash provided by operating activities. The company expects to file an amended annual report on Form 10-K/A by May 8, 2026. As a result of the error, operating income and net income were overstated for the affected periods, and diluted earnings per share were also overstated. The company also expects to seek recoupment of incentive-based compensation for fiscal years 2024 and 2025. The identified error also indicates a material weakness in the company's internal control over financial reporting (ICFR).