What is Photronics's accrued services contracted current?

Photronics (PLAB) reported accrued services contracted current of $2.23M in Q3 2025.

What does accrued services contracted current mean?

This represents the current liability for services that have been performed by third-party vendors but have not yet been invoiced or paid. It is an indicator of the company's short-term operational commitments and accounts payable cycle. Monitoring this helps in assessing the company's near-term cash outflow obligations for outsourced operations.

Photronics PLAB Accrued Services Contracted Current

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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 plab:AccruedServicesContractedCurrent.

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 services contracted current?: Photronics (PLAB) reported accrued services contracted current of $2.23M in Q3 2025.
What does accrued services contracted current mean?: This represents the current liability for services that have been performed by third-party vendors but have not yet been invoiced or paid. It is an indicator of the company's short-term operational commitments and accounts payable cycle. Monitoring this helps in assessing the company's near-term cash outflow obligations for outsourced operations.