ArcBest Q3 2026 profit rises to $51.7M on $1.21B sales

Q: What were ARCB's third-quarter 2026 revenue and earnings?

ARCB reported third-quarter 2026 revenue of $1,210.503 million, compared with $1,048.137 million in third-quarter 2025. GAAP net income was $51.659 million, or $2.30 per diluted share; non-GAAP net income was $58.666 million, or $2.62 per diluted share.

ArcBest Corporation (ARCB) reported third-quarter 2026 revenue of $1,210.503 million, versus $1,048.137 million a year earlier.

Available on EDGAR 11/04/2026 - 06:04 AM EST Accepted by SEC EDGAR 11/04/2026 - 06:01 AM EST

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Filing Sentiment

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Form Type

8-K

Rhea-AI Filing Summary

ArcBest Corporation (ARCB) reported third-quarter 2026 revenue of $1,210.503 million, versus $1,048.137 million a year earlier. GAAP net income was $51.659 million, or $2.30 per diluted share, compared with $39.274 million and $1.72. Non-GAAP net income was $58.666 million, or $2.62 per diluted share, versus $33.417 million and $1.46; the non-GAAP results exclude restructuring charges and other items.

Asset-Light revenue was $446.291 million versus $355.969 million, and its GAAP operating income was $12.454 million versus a $1.595 million loss. For the first nine months, GAAP net income was $36.798 million versus $68.214 million, and operating income was $56.141 million versus $98.566 million; that period included $85.266 million in pre-tax asset impairment charges.

For the fourth quarter, management expects ABF's non-GAAP operating ratio to deteriorate approximately 50 to 150 basis points sequentially. Asset-Light GAAP operating income is expected at $17 million to $20 million, including an estimated $12 million office-lease gain; excluding that gain and approximately $2 million of purchase accounting amortization, non-GAAP operating income is expected at $7 million to $10 million. The company paid $7.5 million upon executing the lease modification in October.

2 points · 0 major

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It reads the document as published, with the same rules for every company, and it does not look at what the market expected or at how the stock traded, so a point can be objectively good on a day the stock falls.

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0 major · 2 points

How the balance works

Positive

Moderate pointThird-quarter revenue reached $1,210.503 million, versus $1,048.137 million a year earlier.
Moderate pointThird-quarter GAAP net income was $51.659 million, versus $39.274 million a year earlier.

Negative

Moderate pointNine-month GAAP net income was $36.798 million, versus $68.214 million.
Minor pointNine-month results included $85.266 million in pre-tax asset impairment charges.

Filing Explained

After repurchases settled through October 30, 2026, $56.6 million remained available under ArcBest’s current common-stock repurchase authorization. This is capacity for future buybacks, not a report that the remaining amount has been committed or repurchased.

8-K Event Classification

2 items: 2.02, 9.01

2 items

Item 2.02 Results of Operations and Financial Condition Financial

Disclosure of earnings results, typically an earnings press release or preliminary financials.

Item 9.01 Financial Statements and Exhibits Exhibits

Financial statements, pro forma financial information, or exhibit attachments filed with this report.

Key Figures

Revenue: $1,210.503 million GAAP net income: $51.659 million Non-GAAP net income: $58.666 million +5 more

8 metrics

Revenue $1,210.503 million Third quarter 2026; $1,048.137 million in third quarter 2025

GAAP net income $51.659 million Third quarter 2026; $39.274 million in third quarter 2025

Non-GAAP net income $58.666 million Third quarter 2026; $33.417 million in third quarter 2025

Asset-Light GAAP operating income $12.454 million Third quarter 2026; a $1.595 million loss in third quarter 2025

GAAP net income $36.798 million Nine months ended September 30, 2026; $68.214 million in the same period of 2025

GAAP operating income $56.141 million Nine months ended September 30, 2026; $98.566 million in the same period of 2025

Pre-tax asset impairment charges $85.266 million Nine months ended September 30, 2026

Asset-Light non-GAAP operating income $7 million to $10 million Fourth-quarter 2026 expectation

Key Terms

Adjusted EBITDA, non-GAAP operating ratio, purchase accounting amortization, right-of-use asset

4 terms

Adjusted EBITDA financial

"Consolidated Adjusted EBITDA"

Adjusted EBITDA is a way companies measure how much money they make from their core operations, like running a business, by removing certain costs or income that aren’t part of regular business activities. It helps investors see how well a company is doing without distractions from unusual expenses or gains, making it easier to compare companies or track performance over time.

non-GAAP operating ratio financial

"fourth quarter 2026 non-GAAP operating ratio"

purchase accounting amortization financial

"approximately $2 million of purchase accounting amortization expense"

right-of-use asset financial

"remaining carrying amount of the related right-of-use asset"

A right-of-use asset is the value a company records on its balance sheet for the practical use of something it leases — like the benefit of living in a rented office or using leased equipment for a set period. Investors care because it turns many leases into on-balance-sheet assets and matching liabilities, which can change reported leverage, asset base and performance metrics much like taking on a loan would.

Earnings Snapshot

Revenue: $1,210.503 million · Guidance included

Third quarter 2026

Revenue $1,210.503 million Compared with $1,048.137 million in third quarter 2025

GAAP net income $51.659 million Compared with $39.274 million in third quarter 2025

GAAP diluted earnings per share $2.30 Compared with $1.72 in third quarter 2025

Non-GAAP net income $58.666 million Compared with $33.417 million in third quarter 2025

Guidance

For fourth quarter 2026, ABF's non-GAAP operating ratio is expected to deteriorate approximately 50 to 150 basis points sequentially. Asset-Light GAAP operating income is expected to be $17 million to $20 million, including an estimated $12 million office lease gain. Excluding that gain and approximately $2 million of purchase accounting amortization expense, Asset-Light non-GAAP operating income is expected to be $7 million to $10 million. The non-GAAP effective tax rate is expected to range from 25.5% to 26.5% for the fourth quarter and full year 2026.

FAQ

AI-generated questions and answers. How Rhea-AI works. Not financial advice.

What were ARCB's third-quarter 2026 revenue and earnings?

ARCB reported third-quarter 2026 revenue of $1,210.503 million, compared with $1,048.137 million in third-quarter 2025. GAAP net income was $51.659 million, or $2.30 per diluted share; non-GAAP net income was $58.666 million, or $2.62 per diluted share.

What is ARCB's fourth-quarter 2026 outlook?

Management expects ABF's fourth-quarter 2026 non-GAAP operating ratio to deteriorate approximately 50 to 150 basis points sequentially. Asset-Light GAAP operating income is expected at $17 million to $20 million, including an estimated $12 million lease gain; the non-GAAP range is $7 million to $10 million after excluding the gain and approximately $2 million of purchase accounting amortization.

AI-generated analysis. How Rhea-AI works. Not financial advice.

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UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 8-K

CURRENT REPORT

Pursuant to Section 13 or 15(d) of The Securities Exchange Act of 1934

Date of Report (Date of earliest event reported): November 4, 2026 (November 4, 2026)

ARCBEST CORPORATION

(Exact name of registrant as specified in its charter)


Texas	0-19969	71-0673405
(State or other jurisdiction of incorporation)	(Commission File Number)	(IRS Employer Identification No.)
8401 McClure Drive Fort Smith, Arkansas (Address of principal executive offices)		72916 (Zip Code)

Registrant’s telephone number, including area code: (479) 785-6000

Not Applicable

(Former name or former address, if changed since last report)

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions.

☐	Written communication pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

☐	Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

☐	Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

☐	Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

Securities registered pursuant to Section 12(b) of the Securities Exchange Act of 1934:


Title of each class	Trading Symbol(s)	Name of each exchange on which registered
Common Stock $0.01 Par Value	ARCB	Nasdaq

Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (§230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§240.12b-2 of this chapter).

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.☐

ITEM 2.02 – RESULTS OF OPERATIONS AND FINANCIAL CONDITION

On November 4, 2026, ArcBest^® (Nasdaq: ARCB) (the “Company”) issued a press release announcing its unaudited third quarter 2026 results. A copy of the press release is furnished as Exhibit 99.1 to this Current Report on Form 8-K and incorporated herein by reference. Additional supplemental information and presentation slides to be used in connection with the scheduled conference call to discuss the quarterly results are furnished as Exhibit 99.2 and Exhibit 99.3 to this Current Report on Form 8-K and incorporated herein by reference.

The Company reports its financial results in accordance with U.S. generally accepted accounting principles (“GAAP”). However, management believes that certain non-GAAP financial measures and ratios utilized internally to assess core performance offer analysts, investors, and others insights into performance trends by excluding items from operating results that management believes do not reflect ArcBest’s core operating performance.

The press release in Exhibit 99.1, the supplemental information in Exhibit 99.2, and the presentation slides in Exhibit 99.3 include certain non-GAAP information. Certain information discussed in the scheduled conference call could also be considered non-GAAP measures. Reconciliations of non-GAAP measures to the most directly comparable financial measures calculated and presented in accordance with GAAP are included in Exhibit 99.1 herein, including reconciliations of GAAP earnings and earnings per share to non-GAAP financial measures, reconciliations of GAAP to non-GAAP effective tax rates, and calculations of adjusted earnings before interest, taxes, depreciation and amortization (“Adjusted EBITDA”). Reconciliations of non-GAAP measures included in the presentation slides to the most directly comparable GAAP financial measures are also included within Exhibit 99.3 herein.

Management believes EBITDA and Adjusted EBITDA to be relevant and useful information as EBITDA is a standard measure commonly reported and widely used by analysts, investors and others to measure financial performance and ability to service debt obligations. Additionally, Adjusted EBITDA is used for business planning and as a key performance measure, particularly because it excludes certain significant expenses resulting from strategic decisions or other factors rather than core daily operations. ArcBest’s calculation of EBITDA and Adjusted EBITDA may not be comparable to similarly titled measures of other companies as other companies may calculate EBITDA and Adjusted EBITDA differently. Non-GAAP financial measures should be viewed in addition to, and not as an alternative for or a better measurement than operating income (loss) or net income (loss), as determined under GAAP, which are the most directly comparable GAAP measures for the periods presented.

ITEM 9.01 – FINANCIAL STATEMENTS AND EXHIBITS


Exhibit No.		Description of Exhibit

99.1		Press release of ArcBest dated November 4, 2026
99.2		Supplemental information dated November 4, 2026
99.3		Earnings conference call presentation dated November 4, 2026
104		Cover Page Interactive Data File – The cover page interactive data file does not appear in the Interactive Data File because its XBRL tags are embedded within the Inline XBRL document

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.



		ARCBEST CORPORATION

		(Registrant)

Date:	November 4, 2026	/s/ J. Brent Hagy
		J. Brent Hagy
		Chief Legal Officer and Corporate Secretary

Exhibit 99.1


Investor Relations Contact: Amy Mendenhall	Media Contact: Autumnn Mahar
Phone: 479-785-6200	Phone: 479-494-8221
Email: invrel@arcb.com	Email: amahar@arcb.com

ArcBest Announces Third Quarter 2026 Results

●	Third-quarter revenue increased 15% year over year to $1.2 billion, driven by stronger performance across both operating segments

●	Disciplined pricing, productivity initiatives, and cost savings from organizational changes contributed to higher earnings and operating margin

FORT SMITH, Arkansas, November 4, 2026 — ArcBest^® (Nasdaq: ARCB), a leader in supply chain logistics, announced financial results for the third quarter ended September 30, 2026.

Third quarter 2026 revenue totaled $1.2 billion, compared to $1.0 billion in the third quarter of 2025. Net income was $51.7 million, or $2.30 per diluted share, compared to $39.3 million, or $1.72 per diluted share, in the prior-year period.

On a non-GAAP basis, net income was $58.7 million, or $2.62 per diluted share, compared to $33.4 million, or $1.46 per diluted share, in the prior-year period. Non-GAAP results exclude restructuring charges associated with the restructuring plan announced on July 16, 2026, as well as other items described in the attached non-GAAP reconciliation tables.

“The third quarter reflected the progress we’ve been making across ArcBest and the commitment of our people,” said Seth Runser, ArcBest President and CEO. “Stronger earnings and profitability were driven by disciplined execution, continued momentum in Asset-Light and ongoing savings from actions to simplify our organization and improve efficiency. We also continued to invest in technology and innovation to better serve our customers and support long-term profitable growth.”

Results of Operations Comparisons

Asset-Based

Third Quarter 2026 Versus Third Quarter 2025

●

Revenue of $798.6 million compared to $726.5 million, a per-day increase of 9.9 percent

●

Tonnage per day increase of 9.6 percent

●

Shipments per day decrease of 3.0 percent

●

Billed revenue per shipment increase of 14.2 percent

●

Billed revenue per hundredweight increase of 1.1 percent

●

Weight per shipment increase of 13.0 percent

●

Operating income of $75.6 million and an operating ratio of 90.5 percent, compared to $70.2 million and 90.3 percent

●

On a non-GAAP basis, operating income of $76.3 million and an operating ratio of 90.4 percent, compared to $54.4 million and 92.5 percent

Tonnage growth was driven by higher weight per shipment, reflecting a continued shift in freight profile, partially offset by fewer shipments per day. Revenue per shipment benefited from the heavier freight profile and slightly higher revenue per hundredweight, largely reflecting higher fuel surcharge revenue. Excluding fuel surcharge, revenue per hundredweight decreased in the low single digits.

Customer contracts and deferred pricing agreements renewed during the third quarter averaged a 5.1 percent increase, and LTL industry pricing remains rational.

Operating expenses increased due to annual union wage and benefit adjustments, as well as higher fuel and purchased transportation costs.

Compared to the second quarter of 2026, third quarter daily revenue improved 1.1 percent. Tonnage per day increased 0.6 percent, driven by a 0.6 percent increase in weight per shipment, while daily shipments were flat. Billed revenue per shipment increased 0.9 percent due to the heavier freight profile, while revenue per hundredweight increased less than one percent, both including and excluding fuel surcharge. The non-GAAP operating ratio was in line with second quarter.

Asset-Light

Third Quarter 2026 Versus Third Quarter 2025

●

Revenue of $446.3 million compared to $356.0 million, a per-day increase of 25.4 percent

●

Shipments per day increase of 1.2 percent

●

Revenue per shipment increase of 23.8 percent

●

Purchased transportation expense was 85.0 percent of revenue compared to 84.9 percent

●

Operating income of $12.5 million compared to operating loss of $1.6 million

●

On a non-GAAP basis, operating income of $14.4 million compared to $1.6 million

●

Adjusted earnings before interest, taxes, depreciation and amortization (“Adjusted EBITDA”), as defined in the attached non-GAAP reconciliation tables, of $15.6 million compared to $3.1 million

Revenue increased primarily due to higher revenue per shipment, reflecting a tightening capacity environment along with modest shipment growth. Revenue growth, combined with disciplined cost management and productivity improvements, drove improved non-GAAP operating income compared to the prior year.

Compared to the second quarter of 2026, third quarter daily revenue increased 0.9 percent, reflecting a 3.8 percent increase in revenue per shipment, partially offset by a 2.7 percent decrease in daily shipments. Higher revenue per shipment and disciplined cost management resulted in improved non-GAAP operating income compared to the previous quarter.

Conference Call

ArcBest will host a conference call with company executives to discuss its quarterly results on Wednesday, November 4, 2026, at 9:00 a.m. ET (8:00 a.m. CT). Interested parties may access the live call by dialing (833) 461-5787 and entering conference ID 500337142, or by accessing the webcast on ArcBest’s website at arcb.com. Presentation slides to accompany the call are included in Exhibit 99.3 of the Form 8-K filed on November 4, 2026. The slides will also be available for download on the company’s website prior to the start of the call and will be included in the webcast. A replay of the webcast will be available on ArcBest’s website following the call.

About ArcBest

ArcBest^® (Nasdaq: ARCB) is a multibillion-dollar integrated logistics company delivering end-to-end supply chain solutions designed around how businesses operate. Partnering with 30,000+ customers across the globe, ArcBest combines the reliability and control of an asset-based LTL network, the reach and flexibility of a brokerage network, and innovative technology to help build stronger, more efficient supply chains. ArcBest View™, the company’s digital logistics platform, gives customers greater control and clarity by bringing quoting, booking, shipment visibility and reporting into one connected experience. With 14,000 employees, approximately 240 campuses and service centers, and over a century of expertise, ArcBest delivers a premium experience built on reliable service, clear visibility and responsive support. For more information, visit arcb.com.

The following is a “safe harbor” statement under the Private Securities Litigation Reform Act of 1995: Certain statements and information in this press release may constitute “forward-looking statements” within the meaning of the Private Securities Litigation Reform Act of 1995, including, among others, statements regarding (i) our expectations about our intrinsic value or our prospects for growth and value creation and (ii) our financial outlook, position, strategies, goals, and expectations, including our expectations with respect to our restructuring plans. Terms such as “anticipate,” “believe,” “could,” “designed,” “estimate,” “expect,” “forecast,” “foresee,” “intend,” “likely,” “may,” “plan,” “predict,” “project,” “scheduled,” “seek,” “should,” “would,” and similar expressions and the negatives of such terms are intended to identify forward-looking statements. These statements are based on management’s beliefs, assumptions, and expectations based on currently available information, are not guarantees of future performance, and involve certain risks and uncertainties (some of which are beyond our control). Although we believe that the expectations reflected in these forward-looking statements are reasonable as and when made, we cannot provide assurance that our expectations will prove to be correct and caution the reader not to place undue reliance on our forward-looking statements. Actual outcomes and results could materially differ from what is expressed, implied, or forecasted in these statements due to a number of factors, including, but not limited to: data breaches, cybersecurity incidents, and/or interruptions or failures of our information systems that we depend on, including software programs and applications provided by third parties; untimely or ineffective development and implementation of, or failure to realize the potential benefits associated with new or enhanced technology or processes; the loss or reduction of business from multiple large customers or an overall reduction in our customer base; the timing and performance of growth initiatives and the ability to manage our cost structure; the cost, integration, and performance of future acquisitions and the inability to realize the anticipated benefits of the acquisition; unsolicited takeover proposals, proxy contests, and other proposals or actions by activist investors; maintaining our corporate reputation and intellectual property rights; failure to achieve market acceptance or generate adequate returns through our Vaux^® technologies; failure to recognize the benefits associated with our restructuring plans; establishing and maintaining adequate internal controls over financial reporting; disruptions in domestic or global manufacturing activity, supply chains, and related changes in spending, resulting in material reductions in freight volumes; competitive initiatives and pricing pressures; increased prices for and decreased availability of equipment, including new revenue equipment, and higher costs of equipment-related operating expenses such as maintenance, fuel, and related taxes; availability of fuel, the effect of volatility in fuel prices and the associated changes in fuel surcharges on securing increases in base freight rates, and the inability to collect fuel surcharges; relationships with employees, including unions, and our ability to attract, retain, and upskill employees; unfavorable terms of, or the inability to reach agreement on, future collective bargaining agreements or a workforce stoppage by our employees covered under ABF Freight’s collective bargaining agreement; union employee wages and benefits, including changes in required contributions to multiemployer plans; availability and cost of reliable third-party services; our ability to secure independent owner-operators and/or operational or regulatory issues related to our use of their services; litigation or claims asserted against us; the effects, costs and potential liabilities related to changes in and compliance with, or violation of, existing or future governmental laws and regulations, including, but not limited to, environmental laws and regulations, such as emissions-control regulations and fuel efficiency regulations; default on covenants of financing arrangements and the availability and terms of future financing arrangements; our ability to generate sufficient cash from operations to support significant ongoing capital expenditure requirements and other business initiatives; self-insurance claims, insurance premium costs, and loss of our ability to self-insure; potential impairment of long-lived assets and goodwill and intangible assets; external events which may adversely affect us or the third parties who provide services for us, for which our business continuity plans may not adequately prepare us, including, but not limited to, the occurrence of natural disasters, public health crises, geopolitical conflicts, acts of terrorism or war, cybersecurity incidents, or trade restrictions; general economic conditions and related shifts in market demand that impact the performance and needs of industries we serve and/or limit our customers’ access to adequate financial resources; seasonal fluctuations, adverse weather conditions, natural disasters, and climate change; and other financial, operational, and legal risks and uncertainties detailed from time to time in ArcBest Corporation’s public filings with the Securities and Exchange Commission (“SEC”).

For additional information regarding known material factors that could cause our actual results to differ from those expressed in these forward-looking statements, please see our filings with the SEC, including our Annual Report on Form 10-K, Quarterly Reports on Form 10-Q, and Current Reports on Form 8-K.

Readers are cautioned not to place undue reliance on forward-looking statements, which speak only as of the date hereof. We undertake no obligation to publicly update or revise any forward-looking statements after the date they are made, whether as a result of new information, future events, or otherwise.

Financial Data and Operating Statistics

The following tables show financial data and operating statistics on ArcBest^® and its reportable segments.

ARCBEST CORPORATION

CONSOLIDATED STATEMENTS OF OPERATIONS


	Three Months Ended				Nine Months Ended
	September 30				September 30
	2026		2025		2026		2025

	(Unaudited)
	($ thousands, except share and per share data)
REVENUES	$	1,210,503	$	1,048,137	$	3,393,822	$	3,037,470

OPERATING EXPENSES		1,137,169		993,510		3,337,681		2,938,904

OPERATING INCOME		73,334		54,627		56,141		98,566

OTHER INCOME (COSTS)
Interest and dividend income		1,745		1,368		3,327		3,555
Interest and other related financing costs		(3,176)		(3,334)		(10,855)		(9,045)
Other, net		(1,030)		847		(30)		574
		(2,461)		(1,119)		(7,558)		(4,916)

INCOME BEFORE INCOME TAXES		70,873		53,508		48,583		93,650

INCOME TAX PROVISION		19,214		14,234		11,785		25,436

NET INCOME	$	51,659	$	39,274	$	36,798	$	68,214

EARNINGS PER COMMON SHARE
Basic	$	2.31	$	1.73	$	1.65	$	2.97
Diluted	$	2.30	$	1.72	$	1.64	$	2.96

AVERAGE COMMON SHARES OUTSTANDING
Basic		22,319,874		22,718,292		22,336,454		22,952,014
Diluted		22,428,317		22,811,670		22,477,448		23,037,638

ARCBEST CORPORATION

CONSOLIDATED BALANCE SHEETS


	September 30		December 31
	2026		2025
	(Unaudited)		Note
	($ thousands, except share data)
ASSETS
CURRENT ASSETS
Cash and cash equivalents	$	184,924	$	102,030
Short-term investments		22,355		22,204
Accounts receivable, less allowances (2026 - $8,484; 2025 - $7,763)		488,940		370,969
Other accounts receivable, less allowances (2026 - $698; 2025 - $656)		9,541		26,295
Prepaid expenses		34,485		49,399
Prepaid and refundable income taxes		10,354		45,405
Other		9,350		9,761
TOTAL CURRENT ASSETS		759,949		626,063

PROPERTY, PLANT AND EQUIPMENT
Land and structures		575,045		566,071
Revenue equipment		1,206,174		1,201,386
Service, office, and other equipment		313,053		363,340
Software		192,488		190,673
Leasehold improvements		44,819		41,531
		2,331,579		2,363,001
Less accumulated depreciation and amortization		1,259,823		1,219,564
PROPERTY, PLANT AND EQUIPMENT, net		1,071,756		1,143,437

GOODWILL		304,753		304,753
INTANGIBLE ASSETS, net		35,926		69,391
OPERATING RIGHT-OF-USE ASSETS		208,303		220,157
DEFERRED INCOME TAXES		18,237		9,303
OTHER LONG-TERM ASSETS		74,436		79,558
TOTAL ASSETS	$	2,473,360	$	2,452,662

LIABILITIES AND STOCKHOLDERS’ EQUITY
CURRENT LIABILITIES
Accounts payable	$	198,882	$	154,487
Income taxes payable		18,368		—
Accrued expenses		420,658		378,125
Current portion of long-term debt		88,264		87,882
Current portion of operating lease liabilities		36,180		36,394
TOTAL CURRENT LIABILITIES		762,352		656,888

LONG-TERM DEBT, less current portion		106,257		135,974
OPERATING LEASE LIABILITIES, less current portion		200,715		204,333
POSTRETIREMENT LIABILITIES, less current portion		13,661		13,696
DEFERRED INCOME TAXES		65,302		111,580
OTHER LONG-TERM LIABILITIES		32,959		34,470

STOCKHOLDERS’ EQUITY
Common stock, $0.01 par value, authorized 70,000,000 shares; issued 2026: 30,586,760 shares; 2025: 30,489,886 shares		306		305
Additional paid-in capital		341,135		338,083
Retained earnings		1,513,128		1,484,378
Treasury stock, at cost, 2026: 8,424,105 shares; 2025: 8,140,368 shares		(561,388)		(526,606)
Accumulated other comprehensive loss		(1,067)		(439)
TOTAL STOCKHOLDERS’ EQUITY		1,292,114		1,295,721
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$	2,473,360	$	2,452,662

Note: The balance sheet at December 31, 2025 has been derived from the audited financial statements at that date but does not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements.

ARCBEST CORPORATION

CONSOLIDATED STATEMENTS OF CASH FLOWS


	Nine Months Ended
	September 30
	2026		2025

	(Unaudited)
	($ thousands)
OPERATING ACTIVITIES
Net income	$	36,798	$	68,214
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization		125,280		115,690
Amortization of intangibles		6,877		9,600
Share-based compensation expense		7,222		8,904
Provision for losses on accounts receivable		3,128		2,386
Change in deferred income taxes		(55,018)		37,117
Gain on sale of property and equipment		(1,523)		(15,684)
Asset impairment charges		85,266		—
Change in fair value of contingent consideration		—		(2,650)
Changes in operating assets and liabilities:
Receivables		(104,667)		(2,931)
Prepaid expenses		14,914		12,495
Other assets		(2,011)		(4,994)
Income taxes		53,343		(17,320)
Operating right-of-use assets and lease liabilities, net		(341)		(11,194)
Accounts payable, accrued expenses, and other liabilities		85,980		(15,342)
NET CASH PROVIDED BY OPERATING ACTIVITIES		255,248		184,291

INVESTING ACTIVITIES
Purchases of property, plant and equipment, net of financings		(36,022)		(107,005)
Proceeds from sale of property and equipment		7,096		32,518
Purchases of short-term investments		(12,000)		(12,000)
Proceeds from sale of short-term investments		12,000		30,226
Capitalization of internally developed software		(10,589)		(9,958)
Other investing activities		5,242		8,756
NET CASH USED IN INVESTING ACTIVITIES		(34,273)		(57,463)

FINANCING ACTIVITIES
Borrowings under credit facilities		—		25,000
Payments on long-term debt		(89,175)		(87,275)
Net change in book overdrafts		(1,890)		(2,887)
Deferred financing costs		(17)		(112)
Payment of common stock dividends		(8,048)		(8,270)
Purchases of treasury stock		(34,782)		(58,130)
Payments for tax withheld on share-based compensation		(4,169)		(1,994)
NET CASH USED IN FINANCING ACTIVITIES		(138,081)		(133,668)

NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS		82,894		(6,840)
Cash and cash equivalents at beginning of period		102,030		127,444
CASH AND CASH EQUIVALENTS AT END OF PERIOD	$	184,924	$	120,604

NONCASH INVESTING ACTIVITIES
Equipment financed	$	59,840	$	87,241
Accruals for equipment received	$	1,391	$	1,333
Lease liabilities arising from obtaining right-of-use assets	$	23,983	$	47,306

ARCBEST CORPORATION

FINANCIAL STATEMENT OPERATING SEGMENT DATA AND OPERATING RATIOS


	Three Months Ended								Nine Months Ended
	September 30								September 30
	2026				2025				2026				2025

	(Unaudited)
	($ thousands, except percentages)
REVENUES
Asset-Based	$	798,613			$	726,475			$	2,237,291			$	2,086,081
Asset-Light		446,291				355,969				1,262,742				1,053,903
Other and eliminations		(34,401)				(34,307)				(106,211)				(102,514)
Total consolidated revenues	$	1,210,503			$	1,048,137			$	3,393,822			$	3,037,470

OPERATING EXPENSES
Asset-Based
Salaries, wages, and benefits	$	383,778	48.1	%	$	370,164	51.0	%	$	1,113,018	49.7	%	$	1,080,234	51.8	%
Fuel, supplies, and expenses		102,169	12.8			81,861	11.3			281,586	12.6			239,337	11.5
Operating taxes and licenses		15,851	2.0			13,373	1.8			44,455	2.0			40,330	1.9
Insurance		17,031	2.1			18,560	2.5			49,605	2.2			54,176	2.6
Communications and utilities		5,383	0.7			5,166	0.7			16,412	0.7			16,126	0.8
Depreciation and amortization		35,590	4.5			35,054	4.8			108,433	4.9			97,308	4.7
Rents and purchased transportation		92,792	11.6			81,142	11.2			251,564	11.2			224,501	10.8
Shared services		68,939	8.6			66,892	9.2			202,455	9.1			199,203	9.5
Restructuring charges⁽¹⁾		733	0.1			—	—			1,686	0.1			—	—
(Gain) loss on sale of property and equipment⁽²⁾		358	—			(15,874)	(2.2)			(1,994)	(0.1)			(16,010)	(0.8)
Other		433	—			(25)	—			2,786	0.1			3,268	0.1
Total Asset-Based		723,057	90.5	%		656,313	90.3	%		2,070,006	92.5	%		1,938,473	92.9	%

Asset-Light
Purchased transportation	$	379,242	85.0	%	$	302,309	84.9	%	$	1,084,226	85.9	%	$	895,503	85.0	%
Salaries, wages, and benefits		24,646	5.5			24,913	7.0			76,486	6.1			76,091	7.2
Supplies and expenses		1,715	0.4			1,970	0.6			4,834	0.4			5,448	0.5
Depreciation and amortization⁽³⁾		3,139	0.7			4,647	1.3			11,030	0.9			13,870	1.3
Shared services		18,417	4.1			18,657	5.2			51,111	4.0			55,232	5.2
Asset impairment charges⁽⁴⁾		—	—			—	—			34,503	2.7			—	—
Restructuring charges⁽¹⁾		172	—			—	—			884	0.1			—	—
Contingent consideration⁽⁵⁾		—	—			—	—			—	—			(2,650)	(0.2)
Other		6,506	1.5			5,068	1.4			18,331	1.4			15,793	1.5
Total Asset-Light		433,837	97.2	%		357,564	100.4	%		1,281,405	101.5	%		1,059,287	100.5	%

Other and eliminations⁽⁶⁾		(19,725)				(20,367)				(13,730)				(58,856)
Total consolidated operating expenses	$	1,137,169	93.9	%	$	993,510	94.8	%	$	3,337,681	98.3	%	$	2,938,904	96.8	%

OPERATING INCOME (LOSS)
Asset-Based	$	75,556			$	70,162			$	167,285			$	147,608
Asset-Light		12,454				(1,595)				(18,663)				(5,384)
Other and eliminations⁽⁶⁾		(14,676)				(13,940)				(92,481)				(43,658)
Total consolidated operating income	$	73,334			$	54,627			$	56,141			$	98,566

1)	Restructuring charges relate to realignment of the Company’s organizational structure as previously announced.

2)	The nine months ended September 30, 2026 include a gain of $2.9 million on the sale of a service center during the second quarter of 2026. The 2025 periods include a net gain of $15.7 million, primarily related to two service center sales during the third quarter of 2025.

3)	Includes amortization of intangibles associated with acquired businesses.

Represents $25.7 million in noncash asset impairment charges to write off the remaining carrying value of the Panther trade name as part of a strategic brand consolidation decision within Asset‑Light’s operations and $8.8 million in lease-related impairment charges associated with certain office space.

Represents the change in fair value of the contingent earnout consideration recorded for the MoLo acquisition. The Company reduced the contingent consideration for the MoLo acquisition to zero in the second quarter of 2025, reflecting the probability of no earnout payment based on projections of adjusted earnings before interest, taxes, depreciation, and amortization for 2025.

Includes $3.4 million in restructuring charges for the three months ended September 30, 2026. The nine months ended September 30, 2026 include $50.8 million in asset impairment charges recognized during the second quarter of 2026 related to the write-off of certain Freight Movement System assets associated with Vaux and $3.9 million in restructuring charges. “Other” also includes certain unallocated shared service costs which are not attributable to any segment, additional investments to offer comprehensive transportation and logistics services across multiple operating segments, costs related to our customer pilot offering of Vaux, and other investments in ArcBest technology and innovations.

ARCBEST CORPORATION

RECONCILIATIONS OF GAAP TO NON-GAAP FINANCIAL MEASURES

Non-GAAP Financial Measures

We report our financial results in accordance with U.S. generally accepted accounting principles (“GAAP”). However, management believes that certain non-GAAP financial measures and ratios utilized internally to assess core performance offer analysts, investors, and others insights into performance trends by excluding items from operating results that management believes do not reflect our core operating performance. Our calculations may not be comparable to similarly titled measures of other companies as other companies may calculate non-GAAP measures differently. Certain information discussed in the scheduled conference call could be considered non-GAAP measures. Non-GAAP financial measures should be viewed in addition to, and not as an alternative or a better measurement than operating income, net income or earnings per share, as determined under GAAP, which are the most directly comparable measures for the periods presented.


	Three Months Ended					Nine Months Ended
	September 30					September 30
	2026		2025			2026		2025

ArcBest Corporation — Consolidated	(Unaudited)
	($ thousands, except per share data)
Operating Income
Amounts on GAAP basis	$	73,334	$	54,627		$	56,141	$	98,566
Innovative technology costs, pre-tax⁽¹⁾		6,062		7,713			21,039		22,349
Purchase accounting amortization, pre-tax⁽²⁾		1,809		3,192			6,852		9,576
Asset impairment charges, pre-tax⁽³⁾		—		—			85,266		—
Restructuring charges, pre-tax⁽⁴⁾		4,281		—			6,454		—
Gain on sale of certain properties, pre-tax⁽⁵⁾		—		(15,726)			(2,910)		(15,726)
Change in fair value of contingent consideration, pre-tax⁽⁶⁾		—		—			—		(2,650)
Non-GAAP amounts	$	85,486	$	49,806		$	172,842	$	112,115

Net Income
Amounts on GAAP basis	$	51,659	$	39,274		$	36,798	$	68,214
Innovative technology costs, after-tax (includes related financing costs)⁽¹⁾		4,559		5,862			15,917		17,014
Purchase accounting amortization, after-tax⁽²⁾		1,365		2,399			5,169		7,195
Asset impairment charges, after-tax⁽³⁾		—		—			64,209		—
Restructuring charges, after-tax⁽⁴⁾		3,219		—			4,853		—
Gain on sale of certain properties, after-tax⁽⁵⁾		—		(11,778)			(2,184)		(11,778)
Change in fair value of contingent consideration, after-tax⁽⁶⁾		—		—			—		(1,991)
Changes in cash surrender value and gains on life insurance policies		(1,996)		(2,348)			(3,819)		(3,089)
Tax expense (benefit) from vested RSUs		(140)		8			(1,549)		1,000
Non-GAAP amounts	$	58,666	$	33,417		$	119,394	$	76,565

Diluted Earnings Per Share
Amounts on GAAP basis	$	2.30	$	1.72		$	1.64	$	2.96
Innovative technology costs, after-tax (includes related financing costs)⁽¹⁾		0.20		0.26			0.71		0.74
Purchase accounting amortization, after-tax⁽²⁾		0.06		0.11			0.23		0.31
Asset impairment charges, after-tax⁽³⁾		—		—			2.86		—
Restructuring charges, after-tax⁽⁴⁾		0.14		—			0.22		—
Gain on sale of certain properties, after-tax⁽⁵⁾		—		(0.52)			(0.10)		(0.51)
Change in fair value of contingent consideration, after-tax⁽⁶⁾		—		—			—		(0.09)
Changes in cash surrender value and gains on life insurance policies		(0.09)		(0.10)			(0.17)		(0.13)
Tax expense (benefit) from vested RSUs		(0.01)		—			(0.07)		0.04
Non-GAAP amounts⁽⁷⁾	$	2.62	$	1.46		$	5.31	$	3.32

See “Notes to Non-GAAP Financial Tables” for footnotes to this ArcBest Corporation – Consolidated non-GAAP table.

ARCBEST CORPORATION

RECONCILIATIONS OF GAAP TO NON-GAAP FINANCIAL MEASURES - Continued


	Three Months Ended								Nine Months Ended
	September 30								September 30
	2026				2025				2026				2025

Segment Operating Income (Loss) Reconciliations	(Unaudited) ($ thousands, except percentages)

Asset-Based Segment
Operating Income ($) and Operating Ratio (% of revenues)
Amounts on GAAP basis	$	75,556	90.5	%	$	70,162	90.3	%	$	167,285	92.5	%	$	147,608	92.9	%
Restructuring charges, pre-tax⁽⁴⁾		733	(0.1)			—	—			1,686	(0.1)			—	—
Gain on sale of certain properties, pre-tax⁽⁵⁾		—	—			(15,726)	2.2			(2,910)	0.1			(15,726)	0.8
Non-GAAP amounts⁽⁷⁾	$	76,289	90.4	%	$	54,436	92.5	%	$	166,061	92.6	%	$	131,882	93.7	%

Asset-Light Segment
Operating Income (Loss) ($) and Operating Ratio (% of revenues)
Amounts on GAAP basis	$	12,454	97.2	%	$	(1,595)	100.4	%	$	(18,663)	101.5	%	$	(5,384)	100.5	%
Purchase accounting amortization, pre-tax⁽²⁾		1,809	(0.4)			3,192	(0.9)			6,852	(0.5)			9,576	(0.9)
Asset impairment charges, pre-tax⁽³⁾		—	—			—	—			34,503	(2.7)			—	—
Restructuring charges, pre-tax⁽⁴⁾		172	—			—	—			884	(0.1)			—	—
Change in fair value of contingent consideration, pre-tax⁽⁶⁾		—	—			—	—			—	—			(2,650)	0.2
Non-GAAP amounts⁽⁷⁾	$	14,435	96.8	%	$	1,597	99.6	%	$	23,576	98.1	%	$	1,542	99.9	%

Other and Eliminations
Operating Loss ($)
Amounts on GAAP basis	$	(14,676)			$	(13,940)			$	(92,481)			$	(43,658)
Innovative technology costs, pre-tax⁽¹⁾		6,062				7,713				21,039				22,349
Asset impairment charges, pre-tax⁽³⁾		—				—				50,763				—
Restructuring charges, pre-tax⁽⁴⁾		3,376				—				3,884				—
Non-GAAP amounts	$	(5,238)			$	(6,227)			$	(16,795)			$	(21,309)

Note: See “Notes to Non-GAAP Financial Tables” for footnotes to this Segment Operating Income (Loss) Reconciliations non-GAAP table.

ARCBEST CORPORATION

RECONCILIATIONS OF GAAP TO NON-GAAP FINANCIAL MEASURES – Continued

Effective Tax Rate Reconciliation

ArcBest Corporation - Consolidated

(Unaudited)

($ thousands, except percentages)

Three Months Ended September 30, 2026

Other

Income

Operating

Income

Before Income

Tax

Net

Income

(Costs)

Taxes

Provision

Income

Tax Rate⁽⁸⁾

Amounts on GAAP basis

73,334

(2,461)

70,873

19,214

51,659

27.1

Innovative technology costs⁽¹⁾

6,062

—

6,062

1,503

4,559

24.8

Purchase accounting amortization⁽²⁾

1,809

—

1,809

444

1,365

24.5

Restructuring charges⁽⁴⁾

4,281

—

4,281

1,062

3,219

24.8

Changes in cash surrender value and gains on life insurance policies

—

(1,996)

—

(1,996)

—

Tax benefit from vested RSUs

—

140

(140)

—

Non-GAAP amounts

85,486

(4,457)

81,029

22,363

58,666

27.6

Nine Months Ended September 30, 2026

Other

Income

Operating

Income

Before Income

Tax

Net

Income

(Costs)

Taxes

Provision

Income

Tax Rate⁽⁸⁾

Amounts on GAAP basis

56,141

(7,558)

48,583

11,785

36,798

24.3

Innovative technology costs⁽¹⁾

21,039

125

21,164

5,247

15,917

24.8

Purchase accounting amortization⁽²⁾

6,852

—

6,852

1,683

5,169

24.6

Restructuring charges⁽⁴⁾

6,454

—

6,454

1,601

4,853

24.8

Asset impairment charges⁽³⁾

85,266

—

85,266

21,057

64,209

24.7

Gain on sale of certain properties⁽⁵⁾

(2,910)

—

(2,910)

(726)

(2,184)

(24.9)

Changes in cash surrender value and gains on life insurance policies

—

(3,819)

—

(3,819)

—

Tax benefit from vested RSUs

—

1,549

(1,549)

—

Non-GAAP amounts

172,842

(11,252)

161,590

42,196

119,394

26.1


	Three Months Ended September 30, 2025
			Other		Income		Income
	Operating		Income		Before Income		Tax		Net
	Income		(Costs)		Taxes		Provision		Income		Tax Rate⁽⁸⁾
Amounts on GAAP basis	$	54,627	$	(1,119)	$	53,508	$	14,234	$	39,274	26.6	%
Innovative technology costs⁽¹⁾		7,713		81		7,794		1,932		5,862	24.8
Purchase accounting amortization⁽²⁾		3,192		—		3,192		793		2,399	24.9
Gain on sale of certain properties⁽⁵⁾		(15,726)		—		(15,726)		(3,948)		(11,778)	(25.1)
Changes in cash surrender value and gains on life insurance policies		—		(2,348)		(2,348)		—		(2,348)	—
Tax expense from vested RSUs		—		—		—		(8)		8	—
Non-GAAP amounts	$	49,806	$	(3,386)	$	46,420	$	13,003	$	33,417	28.0	%


	Nine Months Ended September 30, 2025
			Other		Income		Income
	Operating		Income		Before Income		Tax		Net
	Income		(Costs)		Taxes		Provision		Income		Tax Rate⁽⁸⁾
Amounts on GAAP basis	$	98,566	$	(4,916)	$	93,650	$	25,436	$	68,214	27.2	%
Innovative technology costs⁽¹⁾		22,349		274		22,623		5,609		17,014	24.8
Purchase accounting amortization⁽²⁾		9,576		—		9,576		2,381		7,195	24.9
Gain on sale of certain properties⁽⁵⁾		(15,726)		—		(15,726)		(3,948)		(11,778)	(25.1)
Change in fair value of contingent consideration⁽⁶⁾		(2,650)		—		(2,650)		(659)		(1,991)	(24.9)
Changes in cash surrender value and gains on life insurance policies		—		(3,089)		(3,089)		—		(3,089)	—
Tax expense from vested RSUs		—		—		—		(1,000)		1,000	—
Non-GAAP amounts	$	112,115	$	(7,731)	$	104,384	$	27,819	$	76,565	26.7	%

Note: See “Notes to Non-GAAP Financial Tables” for footnotes to this Effective Tax Rate Reconciliation non-GAAP table.

ARCBEST CORPORATION

RECONCILIATIONS OF GAAP TO NON-GAAP FINANCIAL MEASURES – Continued

Adjusted Earnings Before Interest, Taxes, Depreciation, and Amortization (Adjusted EBITDA)

Adjusted EBITDA is used for business planning and as a key performance measure, particularly because it excludes certain significant expenses resulting from strategic decisions or other factors rather than core daily operations, such as amortization of acquired intangibles of the Asset-Light segment, asset impairment charges, and changes in the fair value of contingent consideration. The calculation of Consolidated Adjusted EBITDA as presented below begins with net income, which is the most directly comparable GAAP measure. The calculation of Asset-Light Adjusted EBITDA as presented below begins with operating income (loss), as other income (costs), income tax provision, and net income are reported at the consolidated level and not included in the operating segment financial information evaluated by management to make operating decisions.


	Three Months Ended						Nine Months Ended
	September 30							September 30
	2026			2025			2026			2025

	(Unaudited)
	($ thousands)
ArcBest Corporation - Consolidated Adjusted EBITDA
Net Income	$	51,659		$	39,274		$	36,798		$	68,214
Interest and other related financing costs		3,176			3,334			10,855			9,045
Income tax provision		19,214			14,234			11,785			25,436
Depreciation and amortization⁽⁹⁾		43,172			44,400			132,157			125,290
Share-based compensation expense		2,502			2,742			7,222			8,904
Asset impairment charges⁽³⁾		—			—			85,266			—
Change in fair value of contingent consideration⁽⁶⁾		—			—			—			(2,650)
Consolidated Adjusted EBITDA	$	119,723		$	103,984		$	284,083		$	234,239

Note: See “Notes to Non-GAAP Financial Tables” for footnotes to this ArcBest Corporation – Consolidated Adjusted EBITDA non-GAAP table.


	Three Months Ended				Nine Months Ended
	September 30				September 30
	2026		2025		2026		2025

	(Unaudited)
	($ thousands)
Asset-Light Adjusted EBITDA
Operating Income (Loss)	$	12,454	$	(1,595)	$	(18,663)	$	(5,384)
Depreciation and amortization⁽⁹⁾		3,139		4,647		11,030		13,870
Asset impairment charges⁽³⁾		—		—		34,503		—
Change in fair value of contingent consideration⁽⁶⁾		—		—		—		(2,650)
Asset-Light Adjusted EBITDA	$	15,593	$	3,052	$	26,870	$	5,836

Note: See “Notes to Non-GAAP Financial Tables” for footnotes to this Asset-Light Adjusted EBITDA non-GAAP table.

ARCBEST CORPORATION

RECONCILIATIONS OF GAAP TO NON-GAAP FINANCIAL MEASURES – Continued

Notes to Non-GAAP Financial Tables

The following footnotes apply to the non-GAAP financial tables presented in this press release.

1)	Represents costs related to our customer pilot offering of Vaux and initiatives to optimize our performance through technological innovation.

2)	Represents the amortization of acquired intangible assets in the Asset-Light segment.

For other and eliminations, represents $50.8 million in asset impairment charges related to the write-off of certain Freight Movement System assets associated with Vaux. For Asset-Light, represents $25.7 million in noncash asset impairment charges to write off the remaining carrying value of the Panther trade name as part of a strategic brand consolidation decision within Asset-Light’s operations and $8.8 million in lease-related impairment charges associated with certain office space.

4)	Represents restructuring charges for the realignment of the Company’s organizational structure as previously announced.

5)	Primarily represents gains on service center sales within the Asset-Based operations.

6)	Represents the change in fair value of the contingent earnout consideration related to the MoLo acquisition, as previously described in the footnotes to the Financial Statement Operating Segment Data and Operating Ratios table.

7)	Non-GAAP amounts are calculated in total and may not equal the sum of GAAP amounts and non-GAAP adjustments due to rounding.

Tax rate for total “Amounts on GAAP basis” represents the effective tax rate. The tax effects of non-GAAP adjustments are calculated based on the statutory rate applicable to each item based on tax jurisdiction unless the nature of the item requires the tax effect to be estimated by applying a specific tax treatment.

9)	Includes amortization of intangibles associated with acquired businesses.

ARCBEST CORPORATION

OPERATING STATISTICS


		Three Months Ended								Nine Months Ended
		September 30								September 30
		2026			2025			% Change		2026			2025			% Change

		(Unaudited)
Asset-Based

Workdays			64.0			64.0					190.0			190.5

Tonnage / Day			12,313			11,238		9.6%			11,904			11,125		7.0%

Shipments / Day			20,460			21,095		(3.0%)			20,255			20,550		(1.4%)

Billed Revenue⁽¹⁾ / Shipment		$	610.78		$	534.80		14.2%		$	583.99		$	534.52		9.3%

Billed Revenue⁽¹⁾ / CWT		$	50.75		$	50.19		1.1%		$	49.68		$	49.37		0.6%

Weight / Shipment			1,204			1,065		13.0%			1,175			1,083		8.6%

Shipments / DSY hour			0.436			0.446		(2.1%)			0.438			0.448		(2.2%)

Average Length of Haul (Miles)			1,112			1,129		(1.5%)			1,124			1,128		(0.4%)

1)	Revenue for undelivered freight is deferred for financial statement purposes in accordance with the Asset-Based segment revenue recognition policy. Billed revenue has not been adjusted for the portion of revenue deferred for financial statement purposes.


		Year Over Year % Change
		Three Months Ended	Nine Months Ended
		September 30, 2026	September 30, 2026

		(Unaudited)
Asset-Light

Shipments / Day		1.2%	8.3%

Revenue / Shipment		23.8%	10.9%

Shipments / Person / Day		7.6%	22.2%

###

Exhibit 99.2

ArcBest^® is providing this exhibit as supplemental information to its scheduled conference call and the press release announcing the Company’s unaudited third quarter 2026 results furnished as Exhibit 99.1 to the Company’s Current Report on Form 8-K. Certain statements and information in this exhibit may constitute “forward-looking statements” within the meaning of the Private Securities Litigation Reform Act of 1995. Refer to the “Forward-Looking Statements” disclosure at the end of this exhibit.

Non-GAAP Financial Measures

ArcBest reports its financial results in accordance with generally accepted accounting principles (“GAAP”); however, this exhibit includes certain non-GAAP information. Refer to the discussion of non-GAAP information included in Item 2.02 of the Current Report on Form 8-K with which this exhibit is furnished for additional information, including the Company’s reconciliations of GAAP to non-GAAP financial measures.

Summary Operating and Financial Impacts

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Statistics for October 2026 are preliminary but are not expected to differ materially from actual results.

●

There were 22.0 workdays in October 2026, and there were 23.0 workdays in October 2025.

●

There will be 61.5 workdays in the fourth quarter of 2026, and there were 61.0 workdays in the fourth quarter of 2025.

Asset-Based Operating Segment

Average price increase on contract renewals negotiated during the third quarter of 2026: +5.1%


Year-over-Year Business Trends	July 2026		August 2026		September 2026		October 2026

Billed Revenue⁽¹⁾ / Day	+7.7	%	+9.1	%	+15.8	%	+20	%
Tonnage / Day	+8.1	%	+9.1	%	+11.6	%	+15	%
Shipments / Day	-3.3	%	-4.0	%	-1.6	%	+1	%
Billed Revenue⁽¹⁾ / Shipment	+11.4	%	+13.7	%	+17.7	%	+18	%
Billed Revenue⁽¹⁾ / CWT	-0.4	%	flat		+3.8	%	+4	%
Weight / Shipment	+11.8	%	+13.7	%	+13.5	%	+14	%

1)	Revenue associated with undelivered freight is deferred for financial reporting purposes in accordance with the Asset-Based segment’s revenue recognition policy. Billed revenue has not been adjusted to exclude amounts deferred under that policy.

In October, Asset-Based daily tonnage increased approximately 15% year-over-year, driven by a 14% increase in weight per shipment and a 1% increase in shipments per day. The higher weight per shipment continues to reflect changes in freight profile.

Billed revenue per shipment increased 18% year-over-year, reflecting the heavier freight profile and a 4% increase in billed revenue per hundredweight. Excluding fuel surcharge, revenue per hundredweight declined in the low single digits, primarily due to changes in freight profile.

Compared with September, daily tonnage decreased approximately 1% as shipments per day were down 2%, while weight per shipment increased by 1%. Billed revenue per shipment was flat on a sequential basis, due to the 1% higher weight per shipment that was offset by a 1% lower billed revenue per hundredweight.

From 2016 through 2025, ABF’s non-GAAP operating ratio deteriorated by an average of approximately 180 basis points from the third quarter to the fourth quarter, excluding 2020 and 2023, which were affected by significant market disruptions. This analysis is based on non-GAAP operating ratio and excludes the items identified in the Company's historical non-GAAP reconciliations included in previously furnished earnings releases.

Based on current trends, the Company expects ABF’s fourth quarter 2026 non-GAAP operating ratio to deteriorate by approximately 50 to 150 basis points sequentially from the third quarter of 2026. The Company does not currently expect a significant difference between GAAP and non-GAAP operating ratios for the fourth quarter of 2026.

Asset-Light Operating Segment


Business Trends	July 2026		August 2026		September 2026		October 2026

Revenue / Day (Year-over-Year)	+27.0	%	+26.1	%	+23.1	%	+27	%
Shipments / Day (Year-over-Year)	+6.8	%	+0.3	%	-3.1	%	+8	%
Revenue / Shipment (Year-over-Year)	+18.9	%	+25.7	%	+26.9	%	+18	%
Purchased Transportation Expense as a % of Revenue	85.6	%	84.5	%	84.8	%	85	%

In October, Asset-Light daily revenue increased approximately 27% year over year, driven by an 18% increase in revenue per shipment and an 8% increase in shipments per day. Higher revenue per shipment reflects a stronger pricing environment, including the effects of higher fuel prices and tightening truckload market capacity. Shipment growth was led by the managed logistics business.

Compared with September, Asset-Light daily revenue decreased approximately 1%, driven by a 2% decrease in shipments per day, while revenue per shipment increased 1%.

For the fourth quarter of 2026, the Company expects Asset-Light GAAP operating income of $17 million to $20 million, which includes an estimated $12 million gain from the modification of an office lease used in the Asset-Light operations. Excluding this gain and approximately $2 million of purchase accounting amortization expense, the Company expects Asset-Light non-GAAP operating income to range from $7 million to $10 million. This outlook reflects continued yield discipline and ongoing productivity improvements across the business.

Additional Detailed Information

Operating Lease Modification

In October 2026, the Company entered into an agreement to modify an existing office lease used in Asset-Light operations. Under the agreement, during the fourth quarter of 2026, the Company’s right to use two floors of office space will terminate and be replaced by the right to use office space on another floor in the same building. The Company paid $7.5 million upon execution of the agreement and expects to recognize a gain of approximately $12.0 million during the fourth quarter of 2026. The expected gain primarily results from the reduction in the lease liability exceeding the remaining carrying amount of the related right-of-use asset, which had previously been impaired based on conditions existing at the dates of the impairment analyses, including anticipated sublease arrangements.

Projected 2026 Consolidated Capital Expenditures

●

Capital Expenditures, net of sales proceeds and including financed equipment: $130 million to $140 million

Includes net revenue equipment purchases (primarily for Asset-Based) of $75 million to
$80 million, of which approximately $75 million will be financed through promissory note arrangements

Includes net real estate expenditures of $25 million to $35 million

Remaining capital expenditures primarily relate to technology investments and miscellaneous dock equipment upgrades and enhancements

●

Depreciation and amortization costs on property, plant and equipment: approximately $170 million

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Intangible asset amortization, primarily related to purchase accounting amortization for the MoLo acquisition: $9 million

Share Repurchase Program

Based on repurchases settled through October 30, 2026, $56.6 million remained available for future repurchases of the Company’s common stock under the current share repurchase authorization.

Tax Rate

ArcBest’s third quarter 2026 effective GAAP tax rate was 27.1%. The “Effective Tax Rate Reconciliation” table of ArcBest’s third quarter 2026 earnings press release, furnished as Exhibit 99.1, provides a reconciliation of GAAP to non-GAAP effective tax rates. The effective non-GAAP tax rate for the third quarter of 2026 was 27.6%. Under the current tax laws, the Company expects its non-GAAP effective tax rate for the fourth quarter and full year 2026 to range from 25.5% to 26.5%. The effective tax rate may be impacted by discrete items that could occur throughout the year.

“Other and eliminations” within Operating Income (Loss) on the Operating Segment Data and Operating Ratios statement

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Includes innovative technology costs related to our human-centered remote and automated operations, which are disclosed as a non-GAAP reconciling item.

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Includes noncash impairment charges related to certain Freight Movement System assets associated with Vaux, which are disclosed as a non-GAAP reconciling item.

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Includes charges related to the restructuring plan announced on July 16, 2026, which are disclosed as a non-GAAP reconciling item.

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Includes certain overhead costs not attributable to other operating segments, including legal, investor relations, and other strategic expenses and investments.

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Projected operating expenses for fourth quarter and full year 2026 and actual operating expenses for fourth quarter and full year 2025 are included below.


	Three Months Ended				Year Ended
	December 31				December 31
	2026		2025		2026		2025

	(in millions)
Innovative technology costs, pre-tax	$	5	$	7	$	26	$	29
Asset impairment charges, pre-tax		—		5		51		5
Restructuring charges, pre-tax		—		—		4		—
Other costs, pre-tax		9		11		26		32
Total other and eliminations	$	14	$	23	$	107	$	66

Other Income (Costs) on the Consolidated Statements of Operations

●

Other income and costs include separate lines for interest income and interest expense.

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The “Other, net” line primarily includes changes in cash surrender value of life insurance and expenses associated with non-operating properties.

Changes in the cash surrender value of life insurance are typically disclosed as non-GAAP reconciling items. Changes in the cash surrender value of life insurance depend on market returns of underlying investments which cannot be reasonably estimated; therefore, ArcBest does not provide forward-looking guidance for “Other, net” on a GAAP basis.

●

Projected amounts for fourth quarter and full year 2026 and actual amounts for fourth quarter and full year 2025 are included below.


	Three Months Ended						Year Ended
	December 31						December 31
	2026			2025			2026			2025

	(in millions)
Interest and dividend income	$	2		$	1		$	6		$	5
Interest and other related financing costs	$	(3)		$	(3)		$	(14)		$	(12)
Other, net, excluding non-GAAP reconciling items	$	—		$	—		$	(4)		$	(3)

Restructuring Plan Cost Savings

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On July 16, 2026, the Company announced a restructuring plan designed to realign its operating structure, reduce costs, simplify its go-to-market brand architecture, and better position the Company for long-term growth and profitability.

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The plan is expected to generate approximately $40 million of annualized run-rate cost savings, as detailed below.

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Innovative technology costs relate to our human-centered remote and automated operations, which are typically disclosed as a non-GAAP reconciling item.

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The Company realized approximately $2 million of cost savings during the second quarter of 2026 and $6 million during the third quarter of 2026. Quarterly cost savings are expected to reach approximately $10 million by the first quarter of 2027, representing the full annualized run-rate savings.

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The $40 million in annualized run-rate cost savings is expected to represent cash savings. These savings support the Company's previously communicated 2028 Investor Day financial targets but are not incremental to those targets.


	Cost Savings, pre-tax
	(in millions)
Asset-Based	$	30
Asset-Light		8
Innovative technology costs		2
Total	$	40

Asset-Based Annual Union Profit-Sharing Bonus

Under ABF Freight’s current Teamster labor contract, eligible Teamster employees may receive an annual profit-sharing bonus for each full year from 2024 through 2027, as shown in the following table. The operating ratio (“OR”) used to calculate the bonus amount is on a GAAP basis. The potential bonus would be based on full-year union employee earnings. While impacted by business and associated labor levels, both of which are subject to change, each one percentage point of the bonus is currently estimated to represent approximately $7.0 million of expense.

During years in which ArcBest’s internal forecasts indicate that a union bonus is expected to be paid, the Company will accrue the expense throughout the year, generally based on quarterly results relative to the full-year projection. As the Company does not provide public updates on its projected full-year GAAP operating ratio or its expectations regarding payment of the union bonus, it does not routinely disclose amounts accrued for the bonus. If financial models reflect an operating ratio that meets the payout thresholds shown below, ArcBest encourages analysts to include expenses for the union bonus in quarterly and annual earnings per share projections for the Company.


ABF Freight Published Annual OR (GAAP basis)	Bonus Amount
91.1 to 93.0	1%
89.1 to 91.0	2%
87.1 to 89.0	3%
87.0 or below	4%

Forward-Looking Statements

The following is a “safe harbor” statement under the Private Securities Litigation Reform Act of 1995: Certain statements and information in this exhibit may constitute “forward-looking statements” within the meaning of the Private Securities Litigation Reform Act of 1995, including, among others, statements regarding (i) our expectations about our intrinsic value or our prospects for growth and value creation and (ii) our financial outlook, position, strategies, goals, and expectations, including our expectations with respect to our restructuring plans. Terms such as “anticipate,” “believe,” “could,” “designed,” “estimate,” “expect,” “forecast,” “foresee,” “intend,” “likely,” “may,” “plan,” “predict,” “project,” “scheduled,” “seek,” “should,” “would,” and similar expressions and the negatives of such terms are intended to identify forward-looking statements. These statements are based on management’s beliefs, assumptions, and expectations based on currently available information, are not guarantees of future performance, and involve certain risks and uncertainties (some of which are beyond our control). Although we believe that the expectations reflected in these forward-looking statements are reasonable as and when made, we cannot provide assurance that our expectations will prove to be correct and caution the reader not to place undue reliance on our forward-looking statements. Actual outcomes and results could materially differ from what is expressed, implied, or forecasted in these statements due to a number of factors, including, but not limited to: data breaches, cybersecurity incidents, and/or interruptions or failures of our information systems that we depend on, including software programs and applications provided by third parties; untimely or ineffective development and implementation of, or failure to realize the potential benefits associated with new or enhanced technology or processes; the loss or reduction of business from multiple large customers or an overall reduction in our customer base; the timing and performance of growth initiatives and the ability to manage our cost structure; the cost, integration, and performance of future acquisitions and the inability to realize the anticipated benefits of the acquisition; unsolicited takeover proposals, proxy contests, and other proposals or actions by activist investors; maintaining our corporate reputation and intellectual property rights; failure to achieve market acceptance or generate adequate returns through our Vaux^® technologies; failure to recognize the benefits associated with our restructuring plans; establishing and maintaining adequate internal controls over financial reporting; disruptions in domestic or global manufacturing activity, supply chains, and related changes in spending, resulting in material reductions in freight volumes; competitive initiatives and pricing pressures; increased prices for and decreased availability of equipment, including new revenue equipment, and higher costs of equipment-related operating expenses such as maintenance, fuel, and related taxes; availability of fuel, the effect of volatility in fuel prices and the associated changes in fuel surcharges on securing increases in base freight rates, and the inability to collect fuel surcharges; relationships with employees, including unions, and our ability to attract, retain, and upskill employees; unfavorable terms of, or the inability to reach agreement on, future collective bargaining agreements or a workforce stoppage by our employees covered under ABF Freight’s collective bargaining agreement; union employee wages and benefits, including changes in required contributions to multiemployer plans; availability and cost of reliable third-party services; our ability to secure independent owner-operators and/or operational or regulatory issues related to our use of their services; litigation or claims asserted against us; the effects, costs and potential liabilities related to changes in and compliance with, or violation of, existing or future governmental laws and regulations, including, but not limited to, environmental laws and regulations, such as emissions-control regulations and fuel efficiency regulations; default on covenants of financing arrangements and the availability and terms of future financing arrangements; our ability to generate sufficient cash from operations to support significant ongoing capital expenditure requirements and other business initiatives; self-insurance claims, insurance premium costs, and loss of our ability to self-insure; potential impairment of long-lived assets and goodwill and intangible assets; external events which may adversely affect us or the third parties who provide services for us, for which our business continuity plans may not adequately prepare us, including, but not limited to, the occurrence of natural disasters, public health crises, geopolitical conflicts, acts of terrorism or war, cybersecurity incidents, or trade restrictions; general economic conditions and related shifts in market demand that impact the performance and needs of industries we serve and/or limit our customers’ access to adequate financial resources; seasonal fluctuations, adverse weather conditions, natural disasters, and climate change; and other financial, operational, and legal risks and uncertainties detailed from time to time in ArcBest Corporation’s public filings with the Securities and Exchange Commission (“SEC”).

Exhibit 99.3

3Q26 Earnings Presentation

The following is a “safe harbor” statement under the Private Securities Litigation Reform Act of 1995: Certain statements and information in this presentation may constitute “forward-looking statements” within the meaning of the Private Securities Litigation Reform Act of 1995, including, among others, statements regarding (i) our expectations about our intrinsic value or our prospects for growth and value creation and (ii) our financial outlook, position, strategies, goals, and expectations, including our expectations with respect to our restructuring plans. Terms such as “anticipate,” “believe,” “could,” “designed,” “estimate,” “expect,” “forecast,” “foresee,” “intend,” “likely,” “may,” “plan,” “predict,” “project,” “scheduled,” “seek,” “should,” “would,” and similar expressions and the negatives of such terms are intended to identify forward-looking statements. These statements are based on management’s beliefs, assumptions, and expectations based on currently available information, are not guarantees of future performance, and involve certain risks and uncertainties (some of which are beyond our control). Although we believe that the expectations reflected in these forward-looking statements are reasonable as and when made, we cannot provide assurance that our expectations will prove to be correct and caution the reader not to place undue reliance on our forward-looking statements. Actual outcomes and results could materially differ from what is expressed, implied, or forecasted in these statements due to a number of factors, including, but not limited to: data breaches, cybersecurity incidents, and/or interruptions or failures of our information systems that we depend on, including software programs and applications provided by third parties; untimely or ineffective development and implementation of, or failure to realize the potential benefits associated with new or enhanced technology or processes; the loss or reduction of business from multiple large customers or an overall reduction in our customer base; the timing and performance of growth initiatives and the ability to manage our cost structure; the cost, integration, and performance of future acquisitions and the inability to realize the anticipated benefits of the acquisition; unsolicited takeover proposals, proxy contests, and other proposals or actions by activist investors; maintaining our corporate reputation and intellectual property rights; failure to achieve market acceptance or generate adequate returns through our Vaux® technologies; failure to recognize the benefits associated with our restructuring plans; establishing and maintaining adequate internal controls over financial reporting; disruptions in domestic or global manufacturing activity, supply chains, and related changes in spending, resulting in material reductions in freight volumes; competitive initiatives and pricing pressures; increased prices for and decreased availability of equipment, including new revenue equipment, and higher costs of equipment-related operating expenses such as maintenance, fuel, and related taxes; availability of fuel, the effect of volatility in fuel prices and the associated changes in fuel surcharges on securing increases in base freight rates, and the inability to collect fuel surcharges; relationships with employees, including unions, and our ability to attract, retain, and upskill employees; unfavorable terms of, or the inability to reach agreement on, future collective bargaining agreements or a workforce stoppage by our employees covered under ABF Freight’s collective bargaining agreement; union employee wages and benefits, including changes in required contributions to multiemployer plans; availability and cost of reliable third-party services; our ability to secure independent owner-operators and/or operational or regulatory issues related to our use of their services; litigation or claims asserted against us; the effects, costs and potential liabilities related to changes in and compliance with, or violation of, existing or future governmental laws and regulations, including, but not limited to, environmental laws and regulations, such as emissions-control regulations and fuel efficiency regulations; default on covenants of financing arrangements and the availability and terms of future financing arrangements; our ability to generate sufficient cash from operations to support significant ongoing capital expenditure requirements and other business initiatives; self-insurance claims, insurance premium costs, and loss of our ability to self-insure; potential impairment of long-lived assets and goodwill and intangible assets; external events which may adversely affect us or the third parties who provide services for us, for which our business continuity plans may not adequately prepare us, including, but not limited to, the occurrence of natural disasters, public health crises, geopolitical conflicts, acts of terrorism or war, cybersecurity incidents, or trade restrictions; general economic conditions and related shifts in market demand that impact the performance and needs of industries we serve and/or limit our customers’ access to adequate financial resources; seasonal fluctuations, adverse weather conditions, natural disasters, and climate change; and other financial, operational, and legal risks and uncertainties detailed from time to time in ArcBest Corporation’s public filings with the Securities and Exchange Commission (“SEC”). For additional information regarding known material factors that could cause our actual results to differ from those expressed in these forward-looking statements, please see our filings with the SEC, including our Annual Report on Form 10-K, Quarterly Reports on Form 10-Q, and Current Reports on Form 8-K. Readers are cautioned not to place undue reliance on forward-looking statements, which speak only as of the date hereof. We undertake no obligation to publicly update or revise any forward-looking statements after the date they are made, whether as a result of new information, future events, or otherwise. E A R N I N G S P R E S E N T A T I O N | 3 Q 2 6 2 F O R W A R D L O O K I N G S T A T E M E N T S

We are a leading integrated logistics company that leverages technology and a full suite of solutions to meet customers’ supply chain needs A T A G L A N C E N A S D A Q : A R C B E A R N I N G S P R E S E N T A T I O N | 3 Q 2 6 * Armstrong & Associates, US Department of Commerce, management estimates – October 2026. 3 Customers 14K Employees 1923 Founded Addressable Market* 99% United States Coverage ~240 Campuses and Service Centers 40K+ Owned Equipment Top 20 U.S. Truckload Broker ~$400B 30K+

V I S I O N S T R A T E G Y Creativity Integrity Collaboration Growth Excellence Wellness M I S S I O N To connect and positively impact the world through solving logistics challenges To be the leading logistics partner and innovator, working with customers to build better supply chains across the globe To drive long-term value by delivering a premium experience and growing informed, trusted, innovative relationships V A L U E S We create solutions We do the right thing We work together We grow our people and our business We exceed expectations We embrace total health E A R N I N G S P R E S E N T A T I O N | 3 Q 2 6 4 MOTTO: “We’ll find a way”

E A R N I N G S P R E S E N T A T I O N | 3 Q 2 6 5 ARCBEST IS A STRATEGIC PARTNER TO CUSTOMERS Cost Savings Actionable Supply Chain Insights Operational Efficiencies P A R T N E R I N G W I T H C U S T O M E R S T O P R O V I D E C U S T O M E R S W A N T A N D N E E D Resiliency Flexibility Efficiency ArcBest Seamlessly Connects Customers & Reliability Capacity

E A R N I N G S P R E S E N T A T I O N | 3 Q 2 6 6 ARCBEST SOLVES CUSTOMER NEEDS THROUGH MULTIPLE SOLUTIONS Less-than- Truckload Truckload Managed Logistics Expedite and Other Services Customers use an average of 4services

>3x Revenue & Profit per account is over 3X higher on cross-sold accounts Revenue & Profit 70% About 70% of customers who use Asset-Light services also utilize Asset-Based services 5% Higher Customer Retention Asset-Light + Asset-Based Retention rates are 5 percentage points higher on cross-sold accounts than on single-solution accounts Shared resources provide scale and cost efficiencies Sales Technology Financial Services Human Resources 7 CUSTOMER-LED STRATEGY YIELDS RESULTS E A R N I N G S P R E S E N T A T I O N | 3 Q 2 6

2017 2018 2019 2020 2021 2022 2023 2024 2025 3Q26 Average Managed Shipments Per Day E A R N I N G S P R E S E N T A T I O N | 3 Q 2 6 8 MANAGED LOGISTICS ArcBest is a 3PL with Assets • Strong network of LTL, truckload & rail capacity providers • ~230 Service Centers • 40K+ pieces of owned equipment Sourcing Customer Benefits • Supply Chain Optimization • Network Design and Pool Distribution • Vendor Consolidations • Technology Enabled Integrations • End-to-End Visibility & Reporting • Supply Chain Efficiency and Reduced Costs Managed feeds ~40% CAGR ‘17-26 LTL, Truckload and Expedite

16%-19% Margin Expansion and Growth Strong EPS Growth 2028 FINANCIAL TARGETS Annual Operating Cash Flow 87%-90% Asset-Based Non-GAAP Operating Ratio(1) $40M-$70M Asset-Light Non-GAAP Operating Income(1) $400M-$500M $12-$15 Non-GAAP Diluted EPS (1)(2) Non-GAAP Return on Capital Employed(1) 1) See non-GAAP reconciliations in the Additional Information section of this presentation E A R N I N G S P R E S E N T A T I O N | 3 Q 2 6 2) Assumes consistent outstanding shares 9

Increasing EFFICIENCY Driving INNOVATION Accelerating PROFITABLE GROWTH ✓ Go-to-Market Approach ✓ Maintaining Yield Discipline ✓ Expanding Quote Pool ✓ Enhancing Customer Service and Visibility Tools ✓ Network Capacity ✓ Fleet Optimization ✓ Technology & AI Portfolio STRATEGIC PILLARS E A R N I N G S P R E S E N T A T I O N | 3 Q 2 6 10

Marketing Sales Solutions Design Yield Commercial Team E A R N I N G S P R E S E N T A T I O N | 3 Q 2 6 11 GO-TO-MARKET APPROACH Accelerating Managed Logistics Opportunities Growing Core LTL Business Growing Truckload Business & Optimizing Mix Enhancing Expedite Growth ACCELERATING PROFITABLE GROWTH Making it easier for customers to choose and grow with ArcBest

MAINTAINING YIELD DISCIPLINE THROUGH CENTRALIZED PRICING STRATEGY $0 $25 $50 Revenue/CWT $0 $275 $550 Revenue/Shipment Cost Market Value Strongest LTL Pricing Metrics Among Competitors Peers ABF Legend: ~1.6x ~1.5x Peers as of 2Q26 What is the market price? How much will it cost to handle? What additional value are we providing? ABF 3Q26 Peers as of 2Q26 ABF 3Q26 E A R N I N G S P R E S E N T A T I O N | 3 Q 2 6 12 ACCELERATING PROFITABLE GROWTH

EXPANDING QUOTE POOL DRIVES PROFITABLE GROWTH Selectively fill capacity to optimize yield and profitability ArcBest View TMS Providers 3PLs NMFC Changes Profitable Growth E A R N I N G S P R E S E N T A T I O N | 3 Q 2 6 13 ACCELERATING PROFITABLE GROWTH

E A R N I N G S P R E S E N T A T I O N | 3 Q 2 6 14 DYNAMIC PRICE IMPROVES AS QUOTES GROW ACCELERATING PROFITABLE GROWTH More quotes, more choices Drives additional incremental profit K 50K 100K 150K 200K 250K 300K 350K 2020 2021 2022 2023 2024 2025 2026 Daily Dynamic Quotes ~70% More Rev/Ship Since 2020

8,800 9,000 9,300 9,500 9,600 9,500 2021 2022 2023 2024 2025 2026 ~8% Net Door Expansion Since 2021 Strategically Added Capacity Revenue Growth E N A B L E S : Efficiency Productivity Service I M P R O V E S : E A R N I N G S P R E S E N T A T I O N | 3 Q 2 6 15 NETWORK CAPACITY Disciplined investments in our long-term LTL network facility roadmap INCREASING EFFICIENCY As part of our previously announced reorganization, we are closing 10 service centers in smaller markets, representing less than 1% of our total door count.

E A R N I N G S P R E S E N T A T I O N | 3 Q 2 6 16 FLEET OPTIMIZATION Disciplined investments in our fleet FLEET INVESTMENT • Annual reinvestment cycle • Optimized total cost of ownership • 40,000+ owned and operated pieces of equipment FLEET EFFICIENCY • Maintaining young and modern fleet • Piloting and implementing solutions to improve vehicle efficiency SAFETY • Piloting speed limiter and control technology • Implemented advanced safety features SUSTAINABILITY • Testing electric vehicles • EPA SmartWay partner since 2006 INCREASING EFFICIENCY

Customer value remains central as we balance digital enablement with human support AI supports our strategy and is integrated into current initiatives DRIVING INNOVATION Governance ensures responsible, secure, and rapid deployment We build where our network and process knowledge create advantage, and we partner where it speeds time-to-value We apply multiple AI techniques aligned to each use case We equip employees with secure generative AI tools and training Our AI portfolio is prioritized to create meaningful value across the business 17 ARCBEST AI APPROACH Delivering tangible productivity gains and enabling growth E A R N I N G S P R E S E N T A T I O N | 3 Q 2 6

E A R N I N G S P R E S E N T A T I O N | 3 Q 2 6 18 TECHNOLOGY AND AI PORTFOLIO Optimize the Asset-Based Network Asset-Based Optimization Efficiency & Margin Improvements Better & Faster Information for Customers Commercial Optimization * Includes AI components that enhance efficiency and decision support. DRIVING INNOVATION Asset-Light Optimization Spot Price Enhancements* Carrier Portal Digital Tools Capacity Sourcing Augmentation Load Posting Optimization Automated Offer Negotiation* Load Scheduling Automation* Truckload Quote Email Automation* City Route Optimization* Flex Deliveries Linehaul Optimization* Network Simulation Tools* Trailer Close Model Augmented Appointment Scheduling* Augmented Dock Decision Tools* Interaction Categorization & Routing* Phone & Email Tracking Automation* Document Request Email Automation* Enhanced Pickup ETAs and Stops Away Enhanced Delivery ETAs and Stops Away LTL Pickup Request Phone Automation* LTL Quote Email Automation* Conversational Agent for Chat and Email* Invoice Review Email Automation*

E A R N I N G S P R E S E N T A T I O N | 3 Q 2 6 19 • Quote, book and manage shipments through a single interface • Provides real-time visibility across ArcBest logistics solutions • Delivers integrated reporting on cost and service performance • Aligns workflows with how customers manage daily shipments • Combines self-service convenience with ArcBest expertise Unified platform for shipment execution, visibility and insights “This is the best software we’ve seen. It’s so user friendly.” W H A T W E ’ R E H E A R I N G : – Industrial equipment provider “I have had the easiest time booking and changing arrangements when needed!” – Global defense contractor “Amazing service, very easy to use!” – Healthcare provider

$22M 72% $1.2B E A R N I N G S P R E S E N T A T I O N | 3 Q 2 6 20 Key Metrics A R C B E S T C O N S O L I D A T E D 3Q26 vs 3Q25 ArcBest Consolidated Revenue $2.62 Non-GAAP Earnings per Diluted Share(1) $85.5M Non-GAAP Operating Income(1) Asset-Based 15% Asset-Light 79% $13M 1) See non-GAAP reconciliations in the Additional Information section of this presentation

Billed Rev/CWT Billed Revenue per Shipment 1% 3% 40% Shipments per Day Average Increase on Contract Renewals and Deferred Pricing Agreements Tonnage per Day Weight per Shipment 10% 14% 5.1% E A R N I N G S P R E S E N T A T I O N | 3 Q 2 6 21 Key Metrics A S S E T - B A S E D Non-GAAP Operating Income(1) 10% $76.3M Per Day 90.4% Non-GAAP Operating Ratio(1) 210BPS Improvement Asset-Based Revenue $799M 13% 1) See non-GAAP reconciliations in the Additional Information section of this presentation 3Q26 vs 3Q25

Higher Revenue per Shipment Increased weight per shipment Increased revenue per hundredweight, including higher fuel surcharge revenue 5.1% increase on contract renewals during 3Q Higher Cost per Shipment Increased contracted union labor rates Higher fuel and purchased transportation 80 82 84 86 88 90 92 94 96 98 100 Non-GAAP Operating Ratio YoY Bridge Improved Rev/Ship outpaced higher Cost/Ship by 210 bps E A R N I N G S P R E S E N T A T I O N | 3 Q 2 6 22 OPERATING RATIO BRIDGE K E Y D R I V E R S : Asset-Based 3Q25 to 3Q26 3Q25 Operating Ratio 3Q26 Rev/Ship 3Q26 Cost/Ship 3Q26 Operating Ratio See non-GAAP reconciliations in the Additional Information section of this presentation

E A R N I N G S P R E S E N T A T I O N | 3 Q 2 6 23 LABOR PLANNING ALIGNS HEADCOUNT AND SHIPMENTS 15,000 16,000 17,000 18,000 19,000 20,000 21,000 22,000 5,000 5,500 6,000 6,500 7,000 7,500 8,000 8,500 1Q19 2Q19 3Q19 4Q19 1Q20 2Q20 3Q20 4Q20 1Q21 2Q21 3Q21 4Q21 1Q22 2Q22 3Q22 4Q22 1Q23 2Q23 3Q23 4Q23 1Q24 2Q24 3Q24 4Q24 1Q25 2Q25 3Q25 4Q25 1Q26 2Q26 3Q26 Shipments/Day Linehaul and DSY Headcount Linehaul, Dock, Street and Yard Headcount Shipments/Day Technology and Training Drives Productivity Gains

O C T O B E R P R E L I M I N A R Y 1% E A R N I N G S P R E S E N T A T I O N | 3 Q 2 6 24 Key Metrics A S S E T - B A S E D Oct 2026 vs Oct 2025 Billed Revenue per Day Tonnage per Day Shipments per Day Billed Rev/CWT Billed Revenue per Shipment Weight per Shipment 18% 14% 15% 4% 20%

E A R N I N G S P R E S E N T A T I O N | 3 Q 2 6 25 Key Metrics A S S E T - L I G H T 3Q26 vs 3Q25 $446M Asset-Light Revenue Non-GAAP Operating Income(1) Shipments per Day Revenue per Shipment Shipments per Person per Day Purchased Transportation as % of Revenue: 85% 1% 24% 8% 1) See non-GAAP reconciliations in the Additional Information section of this presentation 25% $14.4M 804% Per Day

O C T O B E R P R E L I M I N A R Y Revenue per Shipment E A R N I N G S P R E S E N T A T I O N | 3 Q 2 6 26 Key Metrics A S S E T - L I G H T Oct 2026 vs Oct 2025 18% Revenue per Day Shipments per Day Purchased Transportation as % of Revenue: 85% 8% 27%

94.5% 94.2% 88.8% 86.4% 90.4% 91.2% 94.3% 93.4% 75% 80% 85% 90% 95% 2019 2020 2021 2022 2023 2024 2025 3Q26 TTM FREIGHT RECESSION COVID-19 IMPACTS Union Pension Impact on Operating Ratio E A R N I N G S P R E S E N T A T I O N | 3 Q 2 6 27 ASSET-BASED ANNUAL OPERATING RATIO FREIGHT RECESSION See non-GAAP reconciliations in the Additional Information section of this presentation

1,000 1,200 1,400 1,600 1,800 2,000 $300 $350 $400 $450 $500 $550 $600 $650 2019 2020 2021 2022 2023 2024 2025 3Q26 TTM Weight Revenue and Cost Rev/Shp Cost/Shp Wgt/Shp E A R N I N G S P R E S E N T A T I O N | 3 Q 2 6 28 ASSET-BASED ANNUAL MARGIN Revenue per shipment Reflects disciplined pricing, changes in freight-profile and fuel Impacted by weight per shipment Cost per shipment Reflects union labor contract and other inflationary increases, including fuel Mitigated by technology, training and network design that improves productivity and efficiency Weight per shipment Impacted by heavier weighted shipments from expanding dynamic quote pool Focused on maximizing profitability per shipment through disciplined pricing and cost control See non-GAAP reconciliations in the Additional Information section of this presentation

-$40 -$20 $0 $20 $40 $60 $80 $100 2019 2020 2021 2022 2023 2024 2025 3Q26 TTM FREIGHT RECESSION COVID-19 IMPACTS FREIGHT RECESSION E A R N I N G S P R E S E N T A T I O N | 3 Q 2 6 29 ASSET-LIGHT ANNUAL OPERATING INCOME compared to 2024 (Non-GAAP) $ IMPROVEMENT 41M IN OPERATING RESULTS See non-GAAP reconciliations in the Additional Information section of this presentation

Maintaining solid balance sheet and investment-grade credit metrics E A R N I N G S P R E S E N T A T I O N | 3 Q 2 6 30 BALANCED APPROACH TO CAPITAL ALLOCATION Returning cash to shareholders through share repurchases and dividends Prioritizing high-return, organic investments in real estate, equipment, and innovative projects Selectively using mergers & acquisitions to advance strategy Sustain & Drive Growth Return Capital Mergers & Acquisitions $170 $206 $324 $471 $322 $286 $229 $300 2019 2020 2021 2022 2023 2024 2025 3Q26 TTM Operating Cash Flow

2019 - 2021 2022 - 2025 2026 - 2028 Target Normalization following ‘22-‘25 strategic investments Asset-Light strategy requires minimal capital Efficiency gains from tech, training, process improvements Rigorous capital investment evaluation Projected 2026 Net Capital Expenditures: $130M to $140M E A R N I N G S P R E S E N T A T I O N | 3 Q 2 6 31 CAPITAL INTENSITY DECREASING K E Y D R I V E R S : Positioned for growth without major new buildouts Capital Expenditures % of Revenue 4% 5% Below 5%

E A R N I N G S P R E S E N T A T I O N | 3 Q 2 6 32 RETURN OF CAPITAL Increasing Returns to Shareholders Through Dividends and Share Repurchases $57M Remaining share repurchase authorization $500M+ Returned to shareholders since 2019 Generates significant free cash flow, enabling opportunistic share repurchases STRONG OUTLOOK 0 100 200 300 400 500 600 2019 2020 2021 2022 2023 2024 2025 2026 YTD* Cumulative Dividends Cumulative Share Repurchases *Year to date through October 30, 2026

E A R N I N G S P R E S E N T A T I O N | 3 Q 2 6 33 SOLID FINANCIAL FOUNDATION ~$760M of Current and Potential Capacity ~$430M Cash and Current Debt Capacity ~$330M Potential Future Debt Capacity(2) 1) See non-GAAP reconciliations in the Additional Information section of this presentation 2) Reflects available amounts under accordion features of the Credit Facility as well as allowable equipment financing borrowings, as of 3Q 2026 -0.5 0 0.5 1 1.5 2 2019 2020 2021 2022 2023 2024 2025 3Q26 TTM Net Debt to EBITDA (Non-GAAP)(1) S&P 500 Net Debt to EBITDA ArcBest Net Debt to EBITDA

E A R N I N G S P R E S E N T A T I O N | 3 Q 2 6 34 RETURN ON CAPITAL EMPLOYED 0% 5% 10% 15% 20% 25% 30% 2019 2020 2021 2022 2023 2024 2025 3Q26 TTM Return on Capital Employed (Non-GAAP) Disciplined capital allocation and strategic investments that deliver long-term growth DRIVES SUSTAINABLE VALUE See non-GAAP reconciliations in the Additional Information section of this presentation

E A R N I N G S P R E S E N T A T I O N | 3 Q 2 6 35 Reconciliations of GAAP to Non-GAAP Financial Measures (Unaudited) Note: We report our financial results in accordance with U.S. generally accepted accounting principles (“GAAP”). However, management believes that certain non-GAAP financial measures and ratios utilized internally to assess core performance offer analysts, investors, and others insights into performance trends by excluding items from operating results that management believes do not reflect our core operating performance. Our calculations may not be comparable to similarly titled measures of other companies as other companies may calculate non-GAAP measures differently. Certain information discussed in the scheduled conference call could be considered non-GAAP measures. Non-GAAP financial measures should be viewed in addition to, and not as an alternative or a better measurement than operating income (loss), net income (loss) or earnings per share, as determined under GAAP, which are the most directly comparable measures for the periods presented.

All forward-looking financial targets in this presentation assume a consolidated tax rate of 25%. Consolidated non-GAAP earnings per share and non-GAAP return on capital employed are non-GAAP financial measures that are most directly comparable to consolidated earnings per share and return on capital employed. These non-GAAP measures exclude purchase accounting amortization, which is expected to total $7M pre-tax in 2028. We are unable to provide a quantitative reconciliation of these forward-looking non-GAAP measures to the most directly comparable GAAP measures without unreasonable effort because the timing, amount, and nature of the adjustments that would be required to reconcile such measures are inherently uncertain, depend on future events outside of our control, and cannot be reasonably predicted. These items include innovative technology costs, life insurance proceeds, changes in the cash surrender value of life insurance policies, income taxes related to future vesting of restricted stock units, and potential non-recurring or unusual items, any of which could be material. Non-GAAP Asset-Based Operating Ratio is a non-GAAP financial measure that is most directly comparable to Asset-Based Operating Ratio. Non-GAAP Asset-Based OR could be adjusted for non-recurring, infrequent, or unusual items. Because the timing, amount and nature of any adjustments are unknown, and any adjustments could be material in future periods, we are unable to provide quantitative reconciliations to the most directly comparable GAAP measure. Asset-Light non-GAAP operating income range of $40M to $70M excludes GAAP impacts from purchase accounting amortization, which is expected to total $7M in 2028. Including these impacts, the Asset-Light GAAP operating income would range from $33M to $63M in 2028. See reconciliation table to the right. E A R N I N G S P R E S E N T A T I O N | 3 Q 2 6 36 Forward-Looking Non-GAAP Financial Measures A D D I T I O N A L I N F O R M A T I O N RECONCILIATIONS OF GAAP TO NON-GAAP FINANCIAL MEASURES (Unaudited) 2028 Target Asset-Light – Operating Income ($ millions) Amounts on a GAAP basis $ 33 - 63 Purchase accounting amortization, pre-tax (1) 7 Non-GAAP amounts $ 40 - 70 1. Represents the amortization of acquired intangible assets in the Asset-Light segment.

RECONCILIATIONS OF GAAP TO NON-GAAP FINANCIAL MEASURES (Unaudited) 3Q26 3Q25 ArcBest Consolidated – Operating Income ($ millions) Amounts on a GAAP basis $ 73.3 $ 54.6 Innovative technology costs, pre-tax (1) 6.1 7.7 Purchase accounting amortization, pre-tax (2) 1.8 3.2 Restructuring charges, pre-tax (3) 4.3 - Gain on sale of certain properties, pre-tax (4) - (15.7) Non-GAAP amounts $ 85.5 $ 49.8 E A R N I N G S P R E S E N T A T I O N | 3 Q 2 6 37 ArcBest Consolidated 1. Represents costs related to our customer pilot offering of Vaux and initiatives to optimize our performance through technological innovation. 2. Represents the amortization of acquired intangible assets in the Asset-Light segment. 3. Represents restructuring charges for the realignment of the Company’s organizational structure as previously announced. 4. Primarily represents gains on service center sales within the Asset-Based operations. A D D I T I O N A L I N F O R M A T I O N

E A R N I N G S P R E S E N T A T I O N | 3 Q 2 6 38 ArcBest Consolidated RECONCILIATIONS OF GAAP TO NON-GAAP FINANCIAL MEASURES (Unaudited) 3Q26 3Q25 ArcBest Consolidated – Diluted Earnings Per Share Amounts on a GAAP basis $ 2.30 $ 1.72 Innovative technology costs, after-tax (includes related financing costs) (1) 0.20 0.26 Purchase accounting amortization, after-tax (2) 0.06 0.11 Restructuring charges, after-tax (3) 0.14 - Gain on sale of certain properties, after-tax (4) - (0.52) Changes in cash surrender value and gains on life insurance policies (0.09) (0.10) Tax expense (benefit) from vested RSUs (0.01) - Non-GAAP amounts (5) $ 2.62 $ 1.46 1. Represents costs related to our customer pilot offering of Vaux and initiatives to optimize our performance through technological innovation. 2. Represents the amortization of acquired intangible assets in the Asset-Light segment. 3. Represents restructuring charges for the realignment of the Company’s organizational structure as previously announced. 4. Primarily represents gains on service center sales within the Asset-Based operations. 5. Non-GAAP amounts are calculated in total and may not equal the sum of the GAAP and the non-GAAP adjustments due to rounding. A D D I T I O N A L I N F O R M A T I O N

E A R N I N G S P R E S E N T A T I O N | 3 Q 2 6 39 Asset-Based A D D I T I O N A L I N F O R M A T I O N RECONCILIATIONS OF GAAP TO NON-GAAP FINANCIAL MEASURES (Unaudited) 3Q26 3Q25 Asset-Light – Operating Income (Loss) ($ millions) Amounts on a GAAP basis $ 12.5 $ (1.6) Purchase accounting amortization, pre-tax (1) 1.8 3.2 Restructuring charges, pre-tax (2) 0.2 - Non-GAAP amounts (3) $ 14.4 $ 1.6 1. Represents the amortization of acquired intangible assets in the Asset-Light segment. 2. Represents restructuring charges for the realignment of the Company’s organizational structure as previously announced. 3. Non-GAAP amounts are calculated in total and may not equal the sum of the GAAP and the non-GAAP adjustments due to rounding RECONCILIATIONS OF GAAP TO NON-GAAP FINANCIAL MEASURES (Unaudited) 3Q26 3Q25 Asset-Based – Operating Income ($ millions) Amounts on a GAAP basis $ 75.6 90.5% $ 70.2 90.3% Restructuring charges, pre-tax (1) 0.7 (0.1) - - Gain on sale of certain properties, pre-tax (2) - - (15.7) 2.2 Non-GAAP amounts (3) $ 76.3 90.4% $ 54.4 92.5% 1. Represents restructuring charges for the realignment of the Company’s organizational structure as previously announced. 2. Primarily represents gains on service center sales within the Asset-Based operations. 3. Non-GAAP amounts are calculated in total and may not equal the sum of the GAAP and the non-GAAP adjustments due to rounding. Asset-Light

E A R N I N G S P R E S E N T A T I O N | 3 Q 2 6 40 Asset-Based A D D I T I O N A L I N F O R M A T I O N RECONCILIATIONS OF GAAP TO NON-GAAP FINANCIAL MEASURES* (Unaudited) 2019 2020 2021 2022 2023 2024 2025 3Q26 TTM Asset-Based Operating Income ($ millions, except percentages) Amounts on a GAAP basis $ 102.1 95.2% $ 98.9 95.3% $ 260.7 89.9% $ 381.1 87.3% $ 253.2 91.2% $ 242.6 91.2% $ 172.0 93.7% $ 191.7 93.4% Restructuring charges, pre-tax (1) - - - - - - - - - - - - - - 1.7 0.1 Gain on sale of certain properties, pre-tax (2) - - - - - - - - - - - - (15.7) 0.6 (2.9) (0.1) Innovative technology costs, pre-tax (3) 13.7 (0.6) 22.5 (1.1) 27.6 (1.1) 27.2 (0.9) 21.7 (0.8) - - - - - - Asset impairment charges, pre-tax (4) - - - - - - - - 0.7 - - - - - - - Nonunion vacation policy enhancement, pre-tax (5) - - - - - - 1.2 - - - - - - - - - ELD conversion costs, pre-tax (6) 2.7 (0.1) - - - - - - - - - - - - - - Nonunion pension termination costs, pre-tax (7) 0.3 - - - - - - - - - - - - - - - Non-GAAP amounts (8) $ 118.8 94.5% $ 121.3 94.2% $288.3 88.8% $409.6 86.4% $ 275.5 90.4% $242.6 91.2% $ 156.3 94.3% $ 190.4 93.4% *See “Notes to Non-GAAP Financial Tables” for footnotes to this non-GAAP table

E A R N I N G S P R E S E N T A T I O N | 3 Q 2 6 41 Asset-Light A D D I T I O N A L I N F O R M A T I O N RECONCILIATIONS OF GAAP TO NON-GAAP FINANCIAL MEASURES* (Unaudited) 2019 2020 2021 2022 2023 2024 2025 3Q26 TTM Asset-Light – Operating Income (Loss) ($ millions) Amounts on a GAAP basis $ (20.2) $ 9.7 $ 46.4 $ 52.7 $ (12.3) $ 58.4 $ (15.3) $ (28.5) Purchase accounting amortization, pre-tax (9) 4.2 3.8 5.3 12.9 12.8 12.8 12.8 10.0 Asset impairment charges, pre-tax (4) 26.5 - - - 14.4 1.7 6.6 41.1 Restructuring charges, pre-tax (1) - - - - - - - 0.9 Change in fair value of contingent consideration, pre-tax (10) - - - 18.3 (19.1) (90.3) (2.7) - Legal settlement, pre-tax (11) - - - - 9.5 0.3 - - Gain on sale of subsidiaries, pre-tax (12) - - (6.9) (0.4) - - - - Nonunion vacation policy enhancement, pre-tax (5) - - - 0.3 - - - - Non-GAAP amounts (8) $ 10.5 $ 13.4 $ 44.7 $ 83.8 $ 5.3 $ (17.1) $ 1.5 $ 23.5 *See “Notes to Non-GAAP Financial Tables” for footnotes to this non-GAAP table

E A R N I N G S P R E S E N T A T I O N | 3 Q 2 6 42 A D D I T I O N A L I N F O R M A T I O N RECONCILIATIONS OF GAAP TO NON-GAAP FINANCIAL MEASURES* (Unaudited) 2019 2020 2021 2022 2023 2024 2025 3Q26 TTM ArcBest Consolidated – Adjusted EBITDA (14) ($ millions) Net Income (Amounts on a GAAP basis) $ 35.2 $ 67.3 $ 210.5 $ 294.6 $ 142.2 $ 173.4 $ 60.1 $ 28.7 Interest and other related financing costs 11.5 11.7 8.9 7.7 9.1 9.0 12.4 14.2 Income tax provision 10.1 20.4 62.6 93.7 44.8 45.4 23.0 9.3 Depreciation and amortization (15) 111.1 116.8 122.6 138.2 145.3 149.1 170.3 177.2 Amortization of share-based compensation 9.4 10.3 11.2 12.5 11.4 11.4 10.6 8.9 Change in fair value of contingent consideration (10) - - - 18.3 (19.1) (90.3) (2.7) - Asset impairment charges (4) 26.5 - - - 30.2 1.7 12.0 97.3 Legal settlement (11) - - - - 9.5 0.3 - - Change in fair value of equity investment (16) - - - - (3.7) 28.7 - - Gain on sale of subsidiaries (12) - - (6.9) (0.4) - - - - Transaction costs (17) - - 6.0 - - - - - Amortization of actuarial losses of benefit plans and pension settlement expense (18) 9.8 - - - - - - - Consolidated Adjusted EBITDA (8) $ 213.6 $ 226.5 $ 414.8 $ 564.6 $ 369.6 $ 328.6 $ 285.8 $ 335.6 ArcBest Consolidated *See “Notes to Non-GAAP Financial Tables” for footnotes to this non-GAAP table (continuing operations)(13)

RETURN ON CAPITAL EMPLOYED (ROCE)(19) 2019 2020 2021 2022 2023 2024 2025 3Q26 TTM (Unaudited, $ millions) Net Income (Amounts on a GAAP basis) $ 35.2 $ 67.3 $ 210.5 $ 294.6 $ 142.2 $ 173.4 $ 60.1 $ 28.7 Innovative technology costs, after-tax (includes related financing costs) (3) 15.7 19.6 24.9 30.8 39.7 26.1 22.2 21.1 Purchase accounting amortization, after-tax (9) 3.1 2.8 3.9 9.6 9.6 9.6 9.6 7.6 Changes in cash surrender value and gains on life insurance policies (3.7) (2.3) (4.1) 2.7 (4.6) (3.3) (3.3) (4.1) Tax expense (benefit) from vested RSUs (20) 0.5 0.5 (7.6) (8.1) (5.3) (11.3) 1.0 (1.6) Change in fair value of contingent consideration, after-tax (10) - - - 13.6 (14.4) (67.9) (2.0) - Asset impairment charges, after-tax (4) 19.8 - - - 22.6 1.3 9.1 73.3 Legal settlement, after-tax (11) - - - - 7.1 0.2 - - Gain on sale of certain properties, after-tax (2) - - - - - - (11.8) (2.2) Restructuring charges, after-tax (1) - - - - - - - 4.9 Change in fair value of equity investment, after-tax (16) - - - - (2.8) 21.6 - - Gain on sale of subsidiaries, after-tax (12) - - (5.4) (0.3) - - - - Nonunion vacation policy enhancement, after-tax (5) - - - 1.5 - - - - Tax credits (21) (2.5) (1.3) (1.5) 0.2 - - - - Transaction costs, after-tax (17) - - 4.4 - - - - - Nonunion pension expense, including settlement expense, after-tax (22) 8.0 0.1 - - - - - - ELD conversion costs, after-tax (6) 2.0 - - - - - - - Nonunion pension termination costs, after-tax (7) 0.3 - - - - - - - After-tax interest expense (23) 8.7 8.8 6.5 5.7 6.7 6.6 9.1 10.5 ROCE Earnings (8) $ 87.1 $ 95.5 $ 231.5 $ 350.5 $ 200.8 $ 156.3 $ 93.9 $ 138.1 Beginning equity 717.7 763.0 828.6 929.1 1,151.4 1,242.4 1,314.4 1,322.9 Ending equity 763.0 828.6 929.1 1,151.4 1,242.4 1,314.4 1,295.7 1,292.1 Average Total Equity (24) $ 740.4 $ 795.8 $ 878.8 $ 1,040.2 $ 1,196.9 $ 1,278.4 $ 1,305.0 $ 1,307.5 Beginning debt 291.7 323.5 284.2 225.5 264.6 228.9 189.1 214.1 Ending debt 323.5 284.2 225.5 264.6 228.9 189.1 223.9 194.5 Average Total Debt (25) $ 307.6 $ 303.9 $ 254.9 $ 245.1 $ 246.8 $ 209.0 $ 206.5 $ 204.3 Average Capital Employed $ 1,048.0 $ 1,099.7 $ 1,133.7 $ 1,285.3 $ 1,443.7 $ 1,487.4 $ 1,511.5 $ 1,511.8 ROCE (percent) 8% 9% 20% 27% 14% 11% 6% 9% A D D I T I O N A L I N F O R M A T I O N ArcBest Consolidated *See “Notes to Non-GAAP Financial Tables” for footnotes to this non-GAAP table (continuing operations)(13)

The following footnotes apply to the non-GAAP financial tables on the previous four slides in this presentation: 1) Represents restructuring charges for the realignment of the Company’s organizational structure as previously announced. 2) Primarily represents gains on service center sales within the Asset-Based operations. 3) Represents costs related to our customer pilot offering of Vaux and initiatives to optimize our performance through technological innovation. The 2019-2023 periods also include costs associated with the freight handling pilot test program at ABF Freight, for which the decision was made to pause the pilot during third quarter 2023. Costs for 2019-2020 have been adjusted to conform to the current-year presentation. 4) The 2026 periods represent $50.8 million in asset impairment charges related to the write-off of certain freight movement system assets associated with Vaux. Also represents $25.7 million in noncash asset impairment charges to write off the Panther trade name as part of a strategic brand consolidation decision within Asset-Light’s operations and $8.8 million in lease-related impairment charges for certain Asset-Light office space. The 2025 periods represent noncash asset impairment charges recognized during fourth quarter 2025 related to the indefinite-lived intangible assets within Asset-Light’s segment and the write-off of certain assets utilized in the freight handling pilot program. The 2024 periods represent noncash asset impairment charges for certain revenue equipment and software recognized during fourth quarter 2024 as part of a strategic decision to adjust capacity within Asset-Light’s operations. The 2023 periods represent noncash lease-related impairment charges for a freight handling pilot facility, an Asset-Based service center, and Asset-Light office spaces that were made available for sublease. The 2019 periods represent a noncash impairment charge recognized in fourth quarter related to a portion of the goodwill, customer relationship intangible assets, and revenue equipment associated with the acquisition of truckload brokerage and truckload dedicated businesses within the Asset-Light segment. 5) Represents a one-time, noncash charge for enhancements to our nonunion vacation policy which were effective third quarter 2022. 6) Impairment charges related to equipment replacement and other one-time costs incurred to comply with the electronic logging device (“ELD”) mandate which became effective in December 2019. 7) Consulting fee incurred in third quarter 2019 associated with the termination of the nonunion defined benefit pension plan. 8) Non-GAAP amounts are calculated in total and may not equal the sum of the GAAP and the non-GAAP adjustments due to rounding. 9) Represents the amortization of acquired intangible assets in the Asset-Light segment. 10) Represents change in fair value of the contingent earnout consideration recorded for the MoLo acquisition. 11) Represents settlement expenses related to the classification of certain Asset-Light employees under the Fair Labor Standards Act, which were paid during first quarter 2025. 12) Gains associated with the April 2021 divestitures of moving services subsidiaries for which the gains were recognized in second quarter 2021, when the contingent consideration was received on the transactions, as well as including the contingent amount recognized in second quarter 2022 when the funds were released to escrow. 13) Historical results of FleetNet have been excluded from results for all periods presented, and reclassifications have been made to the prior-period financial statements to conform to current-year presentation. 14) Adjusted EBITDA is used for business planning and as a key performance measure, particularly because it excludes certain significant expenses resulting from strategic decisions or other factors rather than core daily operations, such as amortization of acquired intangibles and software of the Asset-Light segment, asset impairment charges, and changes in fair value of contingent consideration. The calculation of Consolidated Adjusted EBITDA begins with net income, which is the most directly comparable GAAP measure. 15) Includes amortization of intangibles associated with acquired businesses. 16) For 2024, represents a noncash impairment charge to write off an equity investment in Phantom Auto, a provider of human-centered remote operation software, which ceased operations during first quarter 2024. For 2023, represents the increase in fair value of an investment in Phantom Auto based on observable price changes during second quarter 2023. 17) Represents costs associated with the November 1, 2021, acquisition of MoLo Solutions, LLC. 18) Includes pre-tax pension settlement expense of $4.2 million related to the Company’s nonunion defined benefit pension plan, for which plan termination was completed as of December 31, 2019, and a $4.0 million noncash pension termination expense related to an amount which was stranded in accumulated other comprehensive income until the pension benefit obligation was settled upon plan termination. 19) Management uses Adjusted Return on Capital Employed (ROCE) as a measure of the profitability of the company's capital employed in its business operations. ROCE is a good indicator of long-term company and management performance as it relates to capital efficiency. The calculation of ROCE as presented below begins with the numerator of Net Income from Continuing Operations and the denominator of Average Debt and Average Total Equity. The Net Income from Continuing Operations is adjusted for Non-GAAP items and after-tax interest expense. 20) Represents recognition of the tax impact for the vesting of share-based compensation. 21) Represents tax credits recognized in the tax provision which relate to a prior tax year due to timing of recognition or retroactive reinstatement of the tax credits. Includes amounts related to alternative fuel tax credit in 2018, 2019 and 2022. Includes amounts related to research and development tax credit in 2019, 2020 and 2021. The 2022 period also includes amounts related to the alternative fuel tax credit for the year ended December 31, 2021, which were recorded in third quarter 2022. 22) Represents nonunion pension expense, including pension settlement and termination expense, related to the Company’s nonunion defined benefit pension plan for which plan termination was completed in 2019. Also includes pension settlement expense related to the Company’s supplemental benefit plan. 23) After-tax interest expense is interest and other related financing costs, net of an assumed tax rate reflective of the applicable statutory and/or effective tax rates for the period presented. 24) Average total equity is the average of the beginning and ending total stockholders’ equity. 25) Average total debt is the average of the beginning and ending current portion of long-term debt and long-term debt, less current portion. E A R N I N G S P R E S E N T A T I O N | 3 Q 2 6 44 Notes to Non-GAAP Financial Tables

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