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Item 2 — Management's Discussion and Analysis
Cpi Aerostructures, Inc. · 10-Q · Q2 FY2026 · Period ended Jun 30, 2026
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The
following discussion should be read in conjunction with the Company’s consolidated financial statements and notes thereto
contained in this report.
Forward
Looking Statements This Form 10-Q contains forward-looking statements within the meaning of the Private Securities Litigation
Reform Act of 1995, including statements within the meaning of Section 27A of the Securities Act of 1933 and Section 21E of the
Securities Exchange Act of 1934. When used in this Form 10-Q and in future filings by us with the Securities and Exchange Commission
(“SEC”), the words or phrases “believe”, “expect,” “anticipate,” “intend”,
“plan”, “may,” “will”, “should,” “could”, “estimate,”
or similar expressions are intended to identify forward-looking statements. In addition, any statements that refer to projections,
forecasts or other characterizations of future events or circumstances, including any underlying assumptions, are forward-looking
statements. These statements are not guarantees of future performance and are subject to risks and uncertainties. There can be
no assurance that future developments will be those that have been anticipated. We may not actually achieve the plans, intentions
or expectations disclosed in our forward-looking statements. Further, such statements are subject to certain risks and uncertainties
that could cause actual results to differ materially from historical earnings and those presently anticipated or projected. The
risks are included in Part I, Item 1A – Risk Factors of our Annual Report on Form 10-K for the year ended December 31, 2025
(the “Form 10-K”).
The
forward-looking statements contained in this Form 10-Q speak only as of the date of this report. Except as required by applicable
law, we undertake no obligation to update or revise any forward-looking statements to reflect subsequent events, changed circumstances,
or changes in expectations.