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COHU INC (COHU) filed an 8-K current report with the SEC on July 30, 2026 reporting Item 2.02 (Results of Operations and Financial Condition), Item EX-99.1 (Exhibit EX-99.1). Non-GAAP results supplement GAAP by excluding share compensation, amortization, restructuring, acquisition, financing, and other costs.
COHU INC 8-K event analysis
AI summary of each reported item and its exhibits
Item 2.02 · Results of Operations and Financial Condition
- Non-GAAP results supplement GAAP by excluding share compensation, amortization, restructuring, acquisition, financing, and other costs
- Management uses adjusted metrics for operational decisions, forecasting, annual-plan comparisons, and executive compensation
- Investor focus: reconcile adjusted performance with GAAP because exclusions may materially affect profitability and comparability
- FY2026 outlook includes revenue growth, market expansion, product adoption, capital expenditures, costs, and tax expectations
- Key risks include semiconductor cyclicality, customer concentration, supply disruptions, tariffs, AI exposure, M&A integration, debt, and dilution
Item EX-99.1 · Exhibit EX-99.1
- Q2 sales $149.0M, up 38% YoY, signaling broad-based semiconductor test-market recovery
- GAAP net loss narrowed to $0.2M from $16.9M; non-GAAP income reached $14.1M, or $0.26/share
- Gross margin 45.4%; adjusted EBITDA margin 12.3%, versus 3.6% in Q2 2025
- AI-driven compute opportunity pipeline raised to approximately $850M; FY26 HPC revenue estimate increased to $100M-$110M
- Q3 sales guided to $170M ± $7M, implying continued near-term momentum
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