You are given a text that consists of multiple sentences. Your task is to perform abstractive summarization on this text. Use your understanding of the content to express the main ideas and crucial details in a shorter, coherent, and natural sounding text. 
Text: Our earnings slides provide a reconciliation of the GAAP to non-GAAP financial metrics used.
Core means designated financial metrics excluding the impact of the recent s::can and ATi acquisitions.
We believe this reference point is important for year-over-year comparability.
I couldn't be more pleased with the dedication and execution demonstrated by our team supporting our customers and delivering record sales in the face of widespread supply chain inflation and logistics challenges.
Our strong order momentum from the first quarter continued into the second, and even with that strong execution, our backlog reached another record high as we exited the second quarter.
Our two water quality acquisitions s::can and ATi delivered strong top line performance above our expectations with solid earnings per share accretion.
Overall, it was a great quarter, due in large part to the activity in the trenches day in and day out.
As you can see on Slide 4, total sales for the second quarter were $122.9 million compared to the coronavirus impacted trough of $91.1 million in the same period last year, an increase of 35%.
Overall utility water sales increased 38%.
Excluding the approximately $12 million of sales from s::can and ATi acquisitions, core utility water revenues increased 22% year-over-year.
Comparing back to the pre-COVID impacted second quarter of 2019, core utility water sales increased 11%.
As Ken noted, we continue to experience robust orders, however supplier allocations of certain electronics and other components along with logistics challenges again limited manufacturing output in deliveries.
We did experience growth in overall meter sales and BEACON software as a service revenue and we benefited from strategic value-based pricing actions.
We exited the quarter with another record high backlog, which bodes well for our sales expectations moving forward.
As anticipated, the flow instrumentation product line sales rate of change returned to growth with a 22% year-over-year improvement, stabilizing demand trends across the majority of global end markets and applications as well as an easier comp influenced the increase.
We were pleased with the operating profit margins generated in the quarter in light of the significant and varied inflationary forces.
The quarter's operating margin was 15.2%, an increase of 130 basis points year-over-year.
Gross margin for the quarter was 40.8%, an increase of 150 basis points year-over-year.
Margins benefited from favorable acquisition mix as well as the higher volumes and positive product sales mix, namely higher SaaS revenues, along with favorable value-based pricing realization.
Combined, these drivers tempered the cost headwinds from higher brass and other component and logistics inflation.
Taking a closer look at copper, prices have settled back down into the $4.30 range after escalating to about $4.80 earlier in the quarter.
This is generally in line with our most recent year-over-year headwind estimate, which was approximately $7 million to $8 million on a full year basis unmitigated.
As our margins demonstrate, we have executed well in implementing appropriate pricing mechanisms to offset this inflation and we will continue to actively monitor pricing in light of the inflationary pressures.
Turning to SEA expenses.
The second quarter spend of $31.4 million was sequentially in line with the $31.6 million from Q1 2021 and represents an increase of $8.2 million from the prior year.
You may recall, the prior year included the benefit of various cost reduction actions taken at the onset of COVID-19 including temporary furloughs.
The SEA run rate includes both the s::can and ATi along with the higher level of acquired intangible asset amortization, and is in line with our ongoing expectations of normalized SEA leverage in 25% to 26% range over time.
The income tax provision in the second quarter of 2021 was 25%, slightly higher than the prior year's 24.3% rate.
In summary, earnings per share was $0.48 in the second quarter of 2021, an increase of 45% from the prior year's earnings per share of $0.33.
Working capital as a percent of sales was 24.3% on par with the prior quarter-end.
Inventory increased due to the manufacturing output constraints as well as commodity inflation as described earlier.
Free cash flow of $11.9 million was lower than the prior year, the result of higher cash tax payments and the increase in inventory.
On a year-to-date basis, free cash flow conversion of net earnings is sitting at 147%.
We took the opportunity to upsize the facility to $150 million and to add additional flexibility in the form of leverage covenants and an accordion feature among others.
Our strong cash flow combined with our borrowing capacity provides us with ample liquidity to fund our ongoing capital allocation priorities.
Turning to Slide 5.
We updated the chart we introduced last quarter with actual second quarter data.
Given the number of different variables at play in both the current year and prior year comparables, we think this chart can be helpful in understanding the uneven results we have and we'll continue to see in our sales.
The robust growth rate we experienced this quarter excluding the acquisitions was the result of continued strong order rates as well as the record high backlog with which we started the quarter.
Not surprisingly, it was also due in part to the easier comp from the most significantly COVID-19 impacted second quarter last year.
As we enter the back half of the year, the strong order momentum and record high backlog will be supportive of our growth outlook.
The third quarter will see a difficult comp, both in terms of sales and profitability based on the post-COVID lockdown recovery in both manufacturing output and orders last year.
Our supply chain team continues to work tirelessly at [Indecipherable] with the varied electronic and other component shortages.
While we don't expect to be back to normal, we do expect further backlog conversion as the year moves ahead.
We are very pleased with the results from the last two water quality acquisitions this quarter contributing just over $12 million of revenue in the quarter, a pro forma growth rate in the double-digits.
Their underlying performance along with the integration work underway to establish and cross-trained sales resources and harmonized product offerings within water quality validates our confidence in the underlying strategy of combining water quantity with quality in order to accelerate our customers' digital transformations.
In summary here on Slide 6, the step change in order rates over the past several quarters confirms the fundamental market demand for intelligent water solutions to monitor, manage and support operational efficiencies throughout the water distribution system.
We are uniquely positioned with a full line of smart water offerings encompassing both water quantity and quality to serve utility and industrial customers alike.
A record backlog is one of those good problems to have and the challenge we expect will persist for some time as we migrate through the second half of the year and beyond.
Electronic and other component suppliers are making good progress in restoring and building capacity, however, the rate of recovery is fluid and will continue to be uneven until inventory levels are able to be -- to fully meet demand.
Despite the component availability, inflation and logistics challenges, our teams are working hard to build supply chain resiliency and actively communicate to suppliers and customers to proactively manage expectations.
Our effective sourcing strategies, market driven innovation and operational agility are supporting Badger Meter's profitable business growth and delivering value for shareholders.
Finally, I want to highlight several additional ESG related disclosures that we've added to our website.
One is an outline of how Badger Meter works to align our ESG efforts with the United Nations Sustainable Development Goals, notably Goal 6, 3 and 11 that focus on water, health and safety and sustainable cities.
The second is a stand-alone SASB focused report providing annual metrics and other information for 2020, which is cross-referenced to GRI.
Badger Meter continues to advance its ESG journey as we work to understand and mitigate the most material and impactful risks of climate change and preserve and protect the world's most precious resource.

user
compname reports q2 earnings per share $0.48.
q2 earnings per share $0.48.
q2 sales $122.9 million versus refinitiv ibes estimate of $118.4 million.

assistant