What is Photronics's accrued employee benefits (non-current)?

Photronics (PLAB) reported accrued employee benefits (non-current) of $13.22M in Q3 2025.

What does accrued employee benefits (non-current) mean?

This represents the long-term portion of obligations owed to employees for retirement benefits, pension plans, or deferred compensation. It reflects the company's future financial commitment to its workforce beyond the upcoming fiscal year. These liabilities are critical for assessing the long-term solvency and pension funding status of capital-intensive firms.

Photronics PLAB Accrued Employee Benefits (Non-Current)

Accrued Employee Benefits (Non-Current) at other companies

Amkor TechnologyAMKR

$67.95M-7.5%

Other financials

Income statement

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Revenue$209.9M-0.5%

Gross profit$65.8M-15.6%

Operating income$42.2M-24.3%

Net income$31.4M+255%

EPS (diluted)$0.54+260%

Balance sheet

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Cash & equivalents$514.4M-3.6%

Total debt$3.9M+12,780%

Total equity$1.2B+12.7%

Total assets$1.9B+13.4%

Cash flow

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Operating cash flow$47.0M+49.5%

CapEx$45.8M-24.4%

Free cash flow$1.2M—

Valuation

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Market cap$1.87B+146%

Enterprise value$1.36B+268%

P/E11.7×+5.4×

P/S2.2×+1.3×

Profitability

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Gross margin33.8%-2.5pp

Operating margin22.9%-2.3pp

Net margin18.5%+4.5pp

FCF margin11.2%—

Returns & leverage

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Return on equity13.6%+2.3pp

Debt / equity0×—

Current ratio5×-0.1×

Where this comes from

Reported directly by Photronics in its filing.

Tagged under the XBRL concept us-gaap:PostemploymentBenefitsLiabilityNoncurrent.

The official record: Photronics’s 10-K, filed December 17, 2025, on SEC EDGAR. View the filing →

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Questions, answered.

What is Photronics's accrued employee benefits (non-current)?: Photronics (PLAB) reported accrued employee benefits (non-current) of $13.22M in Q3 2025.
What does accrued employee benefits (non-current) mean?: This represents the long-term portion of obligations owed to employees for retirement benefits, pension plans, or deferred compensation. It reflects the company's future financial commitment to its workforce beyond the upcoming fiscal year. These liabilities are critical for assessing the long-term solvency and pension funding status of capital-intensive firms.