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Amtech Systems ASYS Semiconductor Fabrication Solutions — Cost Direct Labor

Other segment segments

Thermal Processing Solutions
$943K+71.1%

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Other financials

Income statement

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Revenue$22.4M+14.5%
Gross profit$11.2M+22.6%
Operating income$2.2M+141%
Net income$1.7M+1,464%
EPS (diluted)$0.10+900%

Balance sheet

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Cash & equivalents$83.1M+434%
Total debt$18.0M-6.1%
Total equity$115.6M+124%
Total assets$156.7M+75.2%

Cash flow

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Operating cash flow$1.1M-55.8%
CapEx$126.0K-77.2%
Free cash flow$994.0K-49.8%

Valuation

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Market cap$264.2M+289%
Enterprise value$199.11M+178%
P/E90.1×
P/S3.2×+2.4×

Profitability

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Gross margin46.9%+13.4pp
Operating margin5.8%+3.1pp
Net margin3.6%+1.9pp
FCF margin10.7%+3.3pp

Returns & leverage

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Return on equity3.5%+1.8pp
Debt / equity0.2×-0.2×
Current ratio5.4×+2.3×

Where this comes from

Reported directly by Amtech Systems in its filing.

Tagged under the XBRL concept us-gaap:CostDirectLabor.

The source filing: Amtech Systems’s 10-Q, filed August 5, 2026.

Filed
Aug 5, 2026, 4:06 PM EDT
Fiscal quarter
Q3 FY2026
Calendar quarter
Q2 2026
Accession
0000720500-26-000010
Line itemThermal Processing SolutionsSemiconductor Fabrication SolutionsTotal
Revenue$17,745$4,638$22,383
Less:
Material6,4951,5027,997
Labor9435121,455
Overhead1,3014371,738
Gross profit9,0062,18711,193
Selling & marketing2,1793032,482
General & administrative1,6771,6213,298

Item 1. Condensed Consolidated Financial Statements

FAQ

What is Amtech Systems's semiconductor fabrication solutions — cost direct labor?
Amtech Systems (ASYS) reported semiconductor fabrication solutions — cost direct labor of $512K in Q2 2026.
How has Amtech Systems's semiconductor fabrication solutions — cost direct labor changed year-over-year?
Amtech Systems's semiconductor fabrication solutions — cost direct labor increased by 46.7% year-over-year, from $349K to $512K.
What does semiconductor fabrication solutions — cost direct labor mean?
The total compensation costs for personnel directly involved in the assembly and manufacturing of semiconductor fabrication equipment. This represents the labor intensity of the production process and is a key driver of the segment's gross margin. Changes in this metric reflect shifts in production volume, labor productivity, or wage inflation.

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