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Cohu COHU Semiconductor Test Inspection — Intangible Amortization

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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$2.45B+179%
Enterprise value$2.57B+234%
P/S5.1×+2.9×

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:AmortizationOfIntangibleAssets.

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
(in thousands)Three Months Ended / March 28, 2026Three Months Ended / March 29, 2025
Cost of sales66,94054,155
Research and development25,41921,933
Selling14,70813,124
General & administrative14,85912,201
Amortization of purchased intangible assets7,3009,852
Stock-based compensation6,2766,230
Other segment items (1)(1,370)5,268
Loss before taxes$(9,013)$(25,966)

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

FAQ

What is Cohu's semiconductor test inspection — intangible amortization?
Cohu (COHU) reported semiconductor test inspection — intangible amortization of $7.3M in Q1 2026.
How has Cohu's semiconductor test inspection — intangible amortization changed year-over-year?
Cohu's semiconductor test inspection — intangible amortization decreased by 25.9% year-over-year, from $9.85M to $7.3M.
What is the long-term trend for Cohu's semiconductor test inspection — intangible amortization?
Over 3 years (2022 to 2025), Cohu's semiconductor test inspection — intangible amortization has grown at a 4.1% compound annual growth rate (CAGR), from $33.19M to $37.47M.
What does semiconductor test inspection — intangible amortization mean?
This reflects the non-cash periodic expense allocated to the cost of intangible assets acquired through business combinations or intellectual property development. It is essential for understanding the true economic cost of historical acquisitions and the impact on reported segment profitability.

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