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NVR Q2 2026: Net income drops 29% as gross margin narrows to 19.2% on lot costs and deposit impairments

$236.5 million in net income for the second quarter ended June 30, 2026 represents a 29% YoY decline for NVR, Inc. (NYSE: NVR), the Reston, Virginia-based homebuilder behind the Ryan Homes, NVHomes, and Heartland Homes brands. Diluted EPS…

By Owen Gallagher·Jul 23, 2026·3 min read·markets·NVR

$236.5 million in net income for the second quarter ended June 30, 2026 represents a 29% YoY decline for NVR, Inc. (NYSE: NVR), the Reston, Virginia-based homebuilder behind the Ryan Homes, NVHomes, and Heartland Homes brands. Diluted EPS of $83.96 compares to $108.54 a year ago, a 23% drop. The compression traces to the homebuilding segment, where gross margin fell 230 basis points to 19.2% from 21.5% on higher lot costs, affordability-driven price concessions, and $21.7 million in contract land deposit impairments.

Income anatomy

Homebuilding pretax income of $293.2 million plus mortgage banking pretax of $25.4 million equals consolidated pretax income of $318.6 million. The $82.2 million tax charge produces the reported $236.5 million net. The half-year picture is steeper: net income of $434.8 million for the six months ended June 30, 2026 fell 31% from $633.3 million, on revenues of $4.21 billion versus $5.00 billion, a 16% decline. Diluted EPS for the half was $151.38, down 26% from $203.20.

Metric Q2 2026 (reported) Q2 2025 (reported) YoY
Consolidated revenue $2.33B $2.60B -10%
Homebuilding revenue $2.28B $2.55B -11%
Net income $236.5M $333.7M -29%
Diluted EPS $83.96 $108.54 -23%
HB gross margin 19.2% 21.5% -230 bps
HB pretax income $293.2M $417.5M -30%
MB pretax income $25.4M $29.6M -14%

Physical flows: inventory builds as settlements thin

Settlements fell 8% to 5,058 units in Q2 2026 at an average price of $450,700, down 3% YoY. That unit count times the average price reconciles to the $2.28 billion in homebuilding revenues filed. On the balance sheet, inventory expanded to $2.24 billion at June 30, 2026 from $1.72 billion at December 31, 2025, with lots and housing units under customer sales agreements rising to $1.88 billion from $1.41 billion. Homebuilding cash ran from $1.88 billion to $1.09 billion over the same six months, a trajectory consistent with the inventory build.

The $21.7 million in contract land deposit impairments signals NVR forfeited deposits on specific option contracts where projected returns no longer cleared the hurdle. Contract land deposits net still rose to $927.4 million at June 30, 2026 from $851.5 million at year-end 2025, so the broader option pipeline continued expanding even as individual lots were shed.

Orders and backlog

New orders rose 9% to 5,885 units in Q2 2026. Average order price slipped 5% to $437,100. The cancellation rate tightened to 15% from 17% a year ago. Backlog at June 30, 2026 stood at 10,998 units, up 9% in unit terms, and $4.99 billion, up 5% in dollar terms. Unit growth outpacing the dollar increase means per-unit backlog value contracted YoY, in line with the pricing pressure the company cited throughout the quarter.

Mortgage banking

Closed loan production in the mortgage banking segment totaled $1.35 billion in Q2 2026, down 13% from the year-ago period. Mortgage banking fees of $46.6 million and interest income of $4.0 million offset $26.2 million in G&A. Pretax income settled at $25.4 million, down from $29.6 million in Q2 2025.

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Key takeaways

Frequently asked

Why did NVR's net income decline in Q2 2026?

The decline traced to the homebuilding segment, where gross margin fell to 19.2% on higher lot costs, affordability-driven price concessions, and $21.7 million in contract land deposit impairments.

What were NVR's results for the first half of 2026?

Net income for the six months ended June 30, 2026 was $434.8 million, down 31% from $633.3 million, on revenues of $4.21 billion versus $5.00 billion, a 16% decline.

How did the mortgage banking segment perform?

Closed loan production totaled $1.35 billion, down 13% year-over-year, and pretax income settled at $25.4 million, down from $29.6 million in Q2 2025.

What happened with NVR's orders and cancellation rate?

New orders rose 9% to 5,885 units while the average order price slipped 5% to $437,100, and the cancellation rate tightened to 15% from 17% a year ago.

What did the $21.7 million in contract land deposit impairments represent?

They signal NVR forfeited deposits on specific option contracts where projected returns no longer cleared the hurdle, though contract land deposits net still rose to $927.4 million from $851.5 million at year-end 2025.