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Cohu COHU Accrued Expenses

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Other financials

Income statement

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Revenue$125.1M+29.3%
Gross profit$57.9M+36.8%
Operating income-$11.2M+59.2%
Net income-$12.1M+60.8%
EPS (diluted)-$0.26+60.6%

Balance sheet

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Cash & equivalents$210.9M+38.9%
Total debt$328.9M+974%
Total equity$769.0M-7.1%
Total assets$1.2B+26.6%

Cash flow

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Operating cash flow$10.3M+201%
CapEx$2.0M-81.5%
Free cash flow$8.3M+139%

Valuation

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Market cap$2.34B+162%
Enterprise value$2.46B+213%
P/S4.9×+2.6×

Profitability

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Gross margin43.5%-0.9pp
Operating margin-11.1%-3.5pp
Net margin-11.5%-3.7pp
FCF margin8.3%

Returns & leverage

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Return on equity-7%-1.6pp
Debt / equity0.4×+0.4×
Current ratio6.4×+1.2×

Where this comes from

Reported directly by Cohu in its filing.

Tagged under the XBRL concept us-gaap:EmployeeRelatedLiabilitiesCurrent.

The source filing: Cohu’s 10-Q, filed May 1, 2026.

Filed
May 1, 2026, 6:06 AM EDT
Fiscal quarter
Q1 FY2026
Calendar quarter
Q1 2026
Accession
0001437749-26-014308
Line itemMarch 28,December 27,
Current installments of long-term debt1,2171,244
Accounts payable48,69640,708
Customer advances5,3112,802
Accrued compensation and benefits23,67322,463
Deferred profit7,6148,626
Accrued warranty4,3484,179
Income taxes payable3,1542,789
Other accrued liabilities13,47916,460

Item 6. [Exhibits](#ex) [42](#ex)

FAQ

What is Cohu's accrued expenses?
Cohu (COHU) reported accrued expenses of $23.67M in Q1 2026.
How has Cohu's accrued expenses changed year-over-year?
Cohu's accrued expenses increased by 19.1% year-over-year, from $19.88M to $23.67M.
What is the long-term trend for Cohu's accrued expenses?
Over 5 years (2020 to 2025), Cohu's accrued expenses has grown at a -8.4% compound annual growth rate (CAGR), from $34.86M to $22.46M.
What does accrued expenses mean?
Expenses incurred but not yet paid or invoiced — interest accruals, tax accruals, warranty reserves, and other timing differences.

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