{"filing": {"accession": "0001437749-26-029700", "cik": "0000100378", "ticker": "TWIN", "company_name": "TWIN DISC INC", "form_type": "10-K", "filing_type": "10-K", "filing_date": "2026-09-04", "accepted_datetime": null, "acceptance_datetime": null, "accepted_at": null, "primary_doc_url": "https://www.sec.gov/Archives/edgar/data/100378/000143774926029700/0001437749-26-029700-index.htm", "filing_url": "https://www.sec.gov/Archives/edgar/data/100378/000143774926029700/0001437749-26-029700-index.htm", "period_of_report": "2026-06-30"}, "html_url": "/api/filings/000143774926029700/stream", "exhibits": [{"exhibit_number": "18", "exhibit_type": "18", "description": "Preferability Letter from RSM U.S., LLP", "filename": "ex_1009788.htm", "edgar_url": "https://www.sec.gov/Archives/edgar/data/100378/000143774926029700/ex_1009788.htm", "category": "other", "incorporated_by_reference": false}, {"exhibit_number": "19", "exhibit_type": "19", "description": "Insider Trading Policy", "filename": "ex_1006836.htm", "edgar_url": "https://www.sec.gov/Archives/edgar/data/100378/000143774926029700/ex_1006836.htm", "category": "other", "incorporated_by_reference": false}, {"exhibit_number": "21", "exhibit_type": "21", "description": "Subsidiaries of the Registrant", "filename": "ex_1006764.htm", "edgar_url": "https://www.sec.gov/Archives/edgar/data/100378/000143774926029700/ex_1006764.htm", "category": "other", "incorporated_by_reference": false}, {"exhibit_number": "24", "exhibit_type": "24", "description": "Power of Attorney", "filename": "ex_1006762.htm", "edgar_url": "https://www.sec.gov/Archives/edgar/data/100378/000143774926029700/ex_1006762.htm", "category": "other", "incorporated_by_reference": false}, {"exhibit_number": "97", "exhibit_type": "97", "description": "Policy Relating to Recovery of Erroneously Awarded Compensation", "filename": "ex_1006837.htm", "edgar_url": "https://www.sec.gov/Archives/edgar/data/100378/000143774926029700/ex_1006837.htm", "category": "other", "incorporated_by_reference": false}], "sections": [{"section_name": "item_1", "section_title": "Business", "start_position": 4707, "end_position": 4737}, {"section_name": "item_1a", "section_title": "Risk Factors", "start_position": 4737, "end_position": 4772}, {"section_name": "item_1b", "section_title": "Unresolved Staff Comments", "start_position": 4772, "end_position": 4821}, {"section_name": "item_1c", "section_title": "Cybersecurity", "start_position": 4821, "end_position": 4858}, {"section_name": "item_2", "section_title": "Properties", "start_position": 4858, "end_position": 4891}, {"section_name": "item_3", "section_title": "Legal Proceedings", "start_position": 4891, "end_position": 4931}, {"section_name": "item_4", "section_title": "Mine Safety Disclosures", "start_position": 4931, "end_position": 5231}, {"section_name": "item_7", "section_title": "Management's Discussion and Analysis", "start_position": 5231, "end_position": 5339}, {"section_name": "item_7a", "section_title": "Quantitative and Qualitative Disclosures", "start_position": 5339, "end_position": 5420}, {"section_name": "item_8", "section_title": "Financial Statements", "start_position": 5420, "end_position": 5593}, {"section_name": "item_9a", "section_title": "Controls and Procedures", "start_position": 5593, "end_position": 5640}, {"section_name": "item_9b", "section_title": "Other Information", "start_position": 5640, "end_position": 5800}, {"section_name": "item_10", "section_title": "Directors and Executive Officers", "start_position": 5800, "end_position": 5879}, {"section_name": "item_11", "section_title": "Executive Compensation", "start_position": 5879, "end_position": 5925}, {"section_name": "item_12", "section_title": "Security Ownership", "start_position": 5925, "end_position": 6043}, {"section_name": "item_13", "section_title": "Certain Relationships", "start_position": 6043, "end_position": 6231}, {"section_name": "item_15", "section_title": "Exhibits and Financial Statement Schedules", "start_position": 6231, "end_position": 6359}], "tables": [{"table_index": 0, "table_type": "text", "caption": null, "header_text": "Wisconsin39\u20110667110"}, {"table_index": 1, "table_type": "text", "caption": null, "header_text": "Title of each classTrading Symbol(s)Name of each exchange on which registered"}, {"table_index": 2, "table_type": "exhibit_index", "caption": null, "header_text": "PART I."}, {"table_index": 13, "table_type": "text", "caption": null, "header_text": "Brisbane, Queensland, AustraliaChennai, India"}, {"table_index": 14, "table_type": "text", "caption": null, "header_text": "NameAgePosition"}, {"table_index": 15, "table_type": "text", "caption": null, "header_text": "Period(a) TotalNumber ofSharesPurchased(b) AveragePrice Paidper Share(c) Total Numberof SharesPurchased as Partof PubliclyAnnounced Plansor Programs(d) Maximum Number ofShares that May Yet BePurchased"}, {"table_index": 19, "table_type": "financial", "caption": null, "header_text": "INDEX TO CONSOLIDATED FINANCIAL STATEMENTSPage"}, {"table_index": 24, "table_type": "financial", "caption": null, "header_text": "As Adjusted"}, {"table_index": 25, "table_type": "financial", "caption": null, "header_text": "As Adjusted"}, {"table_index": 26, "table_type": "financial", "caption": null, "header_text": "As Adjusted"}, {"table_index": 27, "table_type": "financial", "caption": null, "header_text": "Twin Disc, Inc. Shareholders\u2019 Equity"}, {"table_index": 33, "table_type": "financial", "caption": null, "header_text": "Contract AssetsContract Liabilities"}, {"table_index": 34, "table_type": "text", "caption": null, "header_text": "As Adjusted"}, {"table_index": 35, "table_type": "financial", "caption": null, "header_text": "Consolidated Statements of Operations and Comprehensive Income (Loss)As ComputedUnder PreviousMethodEffect ofAccountingChangeAs ReportedUnder NewMethod"}, {"table_index": 36, "table_type": "financial", "caption": null, "header_text": "Consolidated Balance SheetsAs ComputedUnder PreviousMethodEffect ofAccountingChangeAs ReportedUnder NewMethod"}, {"table_index": 37, "table_type": "financial", "caption": null, "header_text": "Consolidated Statements of Cash FlowsAs ComputedUnder PreviousMethodEffect ofAccountingChangeAs ReportedUnder NewMethod"}, {"table_index": 38, "table_type": "financial", "caption": null, "header_text": "Consolidated Statements of Changes in EquityAs ComputedUnder PreviousMethodEffect ofAccountingChangeAs ReportedUnder NewMethod"}, {"table_index": 39, "table_type": "text", "caption": null, "header_text": "20262025"}, {"table_index": 40, "table_type": "text", "caption": null, "header_text": "Net BookValueRollforward"}, {"table_index": 41, "table_type": "text", "caption": null, "header_text": "Net Book Value RollforwardNet Book Value By Asset Type"}, {"table_index": 42, "table_type": "text", "caption": null, "header_text": "Fiscal Year"}, {"table_index": 43, "table_type": "financial", "caption": null, "header_text": "20262025"}, {"table_index": 44, "table_type": "financial", "caption": null, "header_text": "20262025"}, {"table_index": 45, "table_type": "text", "caption": null, "header_text": "20262025"}, {"table_index": 46, "table_type": "text", "caption": null, "header_text": "20262025"}, {"table_index": 47, "table_type": "text", "caption": null, "header_text": "Fiscal Year"}, {"table_index": 48, "table_type": "financial", "caption": null, "header_text": "Consolidated Balance Sheet Location20262025"}, {"table_index": 49, "table_type": "financial", "caption": null, "header_text": "20262025"}, {"table_index": 50, "table_type": "financial", "caption": null, "header_text": "20262025"}, {"table_index": 51, "table_type": "text", "caption": null, "header_text": "Operating LeasesFinance Leases"}, {"table_index": 52, "table_type": "financial", "caption": null, "header_text": "20262025"}, {"table_index": 53, "table_type": "financial", "caption": null, "header_text": "TranslationBenefit PlanCash FlowNet Investment"}, {"table_index": 54, "table_type": "financial", "caption": null, "header_text": "TranslationBenefit PlanCash FlowNet Investment"}, {"table_index": 55, "table_type": "financial", "caption": null, "header_text": "Amount"}, {"table_index": 56, "table_type": "financial", "caption": null, "header_text": "Amount"}, {"table_index": 57, "table_type": "text", "caption": null, "header_text": "June 30, 2026June 30, 2025"}, {"table_index": 58, "table_type": "financial", "caption": null, "header_text": "ManufacturingDistributionCorporateElimination andadjustmentsConsolidated"}, {"table_index": 59, "table_type": "financial", "caption": null, "header_text": "ManufacturingDistributionCorporateElimination andadjustmentsAs AdjustedConsolidated"}, {"table_index": 60, "table_type": "text", "caption": null, "header_text": "20262025"}, {"table_index": 61, "table_type": "financial", "caption": null, "header_text": "Long-lived assets20262025"}, {"table_index": 62, "table_type": "text", "caption": null, "header_text": "Elimination of"}, {"table_index": 63, "table_type": "text", "caption": null, "header_text": "Elimination of"}, {"table_index": 64, "table_type": "text", "caption": null, "header_text": "20262025"}, {"table_index": 65, "table_type": "financial", "caption": null, "header_text": "Other"}, {"table_index": 66, "table_type": "text", "caption": null, "header_text": "Other"}, {"table_index": 67, "table_type": "financial", "caption": null, "header_text": "June 30"}, {"table_index": 68, "table_type": "financial", "caption": null, "header_text": "Pension Benefits"}, {"table_index": 69, "table_type": "financial", "caption": null, "header_text": "Other Postretirement Benefits"}, {"table_index": 70, "table_type": "financial", "caption": null, "header_text": "Other"}, {"table_index": 71, "table_type": "financial", "caption": null, "header_text": "Other"}, {"table_index": 72, "table_type": "financial", "caption": null, "header_text": "Other"}, {"table_index": 73, "table_type": "financial", "caption": null, "header_text": "Other"}, {"table_index": 74, "table_type": "text", "caption": null, "header_text": "TargetJune 30"}, {"table_index": 75, "table_type": "text", "caption": null, "header_text": "Level IUnadjusted quoted prices in active markets for identical instruments"}, {"table_index": 76, "table_type": "text", "caption": null, "header_text": "TotalLevel ILevel IILevel III"}, {"table_index": 77, "table_type": "text", "caption": null, "header_text": "TotalLevel ILevel IILevel III"}, {"table_index": 78, "table_type": "financial", "caption": null, "header_text": "20262025"}, {"table_index": 79, "table_type": "financial", "caption": null, "header_text": "20262025"}, {"table_index": 80, "table_type": "text", "caption": null, "header_text": "Other"}, {"table_index": 81, "table_type": "text", "caption": null, "header_text": "As Adjusted"}, {"table_index": 82, "table_type": "text", "caption": null, "header_text": "As Adjusted"}, {"table_index": 83, "table_type": "financial", "caption": null, "header_text": "As Adjusted"}, {"table_index": 84, "table_type": "financial", "caption": null, "header_text": "2026"}, {"table_index": 86, "table_type": "financial", "caption": null, "header_text": "As Adjusted2025"}, {"table_index": 87, "table_type": "text", "caption": null, "header_text": "20262025"}, {"table_index": 88, "table_type": "financial", "caption": null, "header_text": "20262025"}, {"table_index": 89, "table_type": "text", "caption": null, "header_text": "Accrued restructuring liability, June 30, 2025$39"}, {"table_index": 90, "table_type": "financial", "caption": null, "header_text": "As Adjusted"}, {"table_index": 91, "table_type": "financial", "caption": null, "header_text": "Balance Sheet Location20262025"}, {"table_index": 92, "table_type": "financial", "caption": null, "header_text": "Statement of Operations and"}, {"table_index": 93, "table_type": "financial", "caption": null, "header_text": "Consolidated Statement of Operations and Comprehensive Income (Loss)June 30, 2025"}, {"table_index": 94, "table_type": "financial", "caption": null, "header_text": "Consolidated Balance SheetJune 30, 2025"}, {"table_index": 95, "table_type": "financial", "caption": null, "header_text": "Consolidated Statement of Cash FlowsJune 30, 2025"}, {"table_index": 96, "table_type": "financial", "caption": null, "header_text": "Consolidated Statements of Changes in EquityJune 30, 2025"}, {"table_index": 97, "table_type": "financial", "caption": null, "header_text": "For the Quarter Ended"}, {"table_index": 98, "table_type": "text", "caption": null, "header_text": "For the Quarter Ended"}, {"table_index": 99, "table_type": "financial", "caption": null, "header_text": "For the Quarter Ended"}, {"table_index": 100, "table_type": "financial", "caption": null, "header_text": "For the Quarter Ended"}, {"table_index": 101, "table_type": "financial", "caption": null, "header_text": "Cash purchase price$17,102"}, {"table_index": 102, "table_type": "financial", "caption": null, "header_text": "Assets acquired and liabilities assumed:"}, {"table_index": 105, "table_type": "text", "caption": null, "header_text": "Raw materials$4,622"}, {"table_index": 107, "table_type": "text", "caption": null, "header_text": "Dies, tools and fixtures$2,976"}, {"table_index": 109, "table_type": "text", "caption": null, "header_text": "Estimatedfair valueEstimated averageuseful lives"}, {"table_index": 112, "table_type": "financial", "caption": null, "header_text": "DescriptionBalance atBeginning ofPeriodCharged toCosts andExpensesAdjustments(1)Balance atEnd of Period"}, {"table_index": 114, "table_type": "exhibit_index", "caption": null, "header_text": "ExhibitDescriptionIncludedHerewith"}, {"table_index": 115, "table_type": "exhibit_index", "caption": null, "header_text": "e)Form of Restricted Stock Grant Agreement for restricted stock grants on August 3, 2023 (Incorporated by reference to Exhibit 10.1 of the Company\u2019s Form 8-K dated August 9, 2023). File No. 001-07635."}, {"table_index": 116, "table_type": "exhibit_index", "caption": null, "header_text": "m)Twin Disc, Incorporated Supplemental Executive Retirement Plan, amended and restated as of July 29, 2010 (Incorporated by reference to Exhibit 10.4 of the Company\u2019s Form 8-K dated August 4, 2010). F"}, {"table_index": 117, "table_type": "exhibit_index", "caption": null, "header_text": "ExhibitDescriptionHerewith"}, {"table_index": 118, "table_type": "text", "caption": null, "header_text": "September 4, 2026TWIN DISC, INCORPORATED"}, {"table_index": 119, "table_type": "text", "caption": null, "header_text": "September 4, 2026By: /s/ MICHAEL C. SMILEY"}], "exhibits_pending": false, "cdn_html": true, "response_time_ms": 34}