COHU INC (COHU) FY2025 10-K Annual Report

Filed: Feb 17, 2026
Health Care
Instruments For Meas & Testing of Electricity & Elec SignalsSEC EDGAR

COHU INC (COHU) 10-K annual report for fiscal year 2025, filed with SEC EDGAR on Feb 17, 2026. This page provides AI-powered analysis including business overview, management discussion & analysis (MD&A), risk factors, and key financial data such as revenue, net income, gross margin, operating margin, and return on equity (ROE) extracted from XBRL.

COHU INC FY2025 10-K Analysis

Business Overview

  • Core business: Provider of semiconductor test equipment and services under one operating segment, Semiconductor Test & Inspection
  • Introduced strategic investment with $34.8M purchase of Tignis expanding technology portfolio in 2025
  • Significant increase in goodwill to $283M, up $48M YoY, with IS reporting unit’s goodwill representing 39% and limited impairment headroom
  • Revenue up 12.7% to $453M but net loss widened to $74.3M from $69.8M in prior year
  • Notable rise in short-term investments to $257M from $56M in prior year reflecting liquidity management shift

Management Discussion & Analysis

  • Cash, cash equivalents and short-term investments $484M, up $222M (84.7%) YoY; working capital $641M, up $192M (42.7%)
  • Operating cash flow $31.7M vs $2.8M prior year; investing cash flow used $257M vs providing $21.9M prior year
  • Financing cash flow provided $246.3M primarily from $287.5M convertible notes issuance; repurchased $8.6M shares in 2025
  • Capital expenditures $21.0M in 2025 vs $10.6M in 2024 supporting operations and development
  • Issued $287.5M 1.50% convertible senior notes due 2031; effective interest rate 2.2%; net proceeds $278.9M for general corporate use
  • Management expects existing working capital sufficient for next 12 months; no forward revenue or profit guidance disclosed

Risk Factors

  • Regulatory/legal risk: Compliance with EU AI Act since Aug 1, 2024, and US federal/state AI laws including Trump’s Dec 2025 executive order creating the AI Litigation Task Force
  • Geopolitical/macro risk: 90% of revenues from international sales, with major exposure to Asia where geopolitical tensions threaten semiconductor supply chains
  • Operational/supply chain risk: Dependence on Jabil in Malaysia for semiconductor test system manufacturing with risk of disruption or delivery delays
  • Competitive risk: Ten largest customers accounted for 60% of revenue in 2025, loss or erosion of key customers’ business due to competitor innovations could harm results
  • Financial risk: Significant R&D spend of $92.2 million in fiscal 2025 with risk of investments in new platforms failing to generate expected returns

COHU INC FY2025 Key Financial Metrics
XBRL

Revenue

$453M

+12.7% YoY

Net Income

-$74M

-6.4% YoY

Operating Margin

-15.4%

+243bp YoY

Net Margin

-16.4%

+98bp YoY

ROE

-9.5%

-131bp YoY

Total Assets

$1.2B

+24.4% YoY

EPS (Diluted)

$-1.59

-6.7% YoY

Operating Cash Flow

$32M

+1040.8% YoY

Source: XBRL data from COHU INC FY2025 10-K filing on SEC EDGAR. All figures in USD.

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