Cohu

Cohu (COHU) Q1 2026 Earnings

Reported Apr 30, 2026 at 4:06 PM ET · SEC Source

Q1 26 EPS

$0.01

MISS 68.15%

Est. $0.03

Q1 26 Revenue

$125.1M

BEAT +2.44%

Est. $122.1M

vs S&P Since Q1 26

+45.7%

BEATING MARKET

COHU +48.5% vs S&P +2.8%

Market Reaction

Did COHU Beat Earnings? Q1 2026 Results

Cohu delivered a mixed first quarter for fiscal 2026, beating on revenue while falling well short of profit expectations, as the semiconductor test equipment maker posted non-GAAP EPS of $0.01 against a consensus estimate of $0.03, a miss of 68.15%, … Read more Cohu delivered a mixed first quarter for fiscal 2026, beating on revenue while falling well short of profit expectations, as the semiconductor test equipment maker posted non-GAAP EPS of $0.01 against a consensus estimate of $0.03, a miss of 68.15%, even as net sales of $125.12 million topped the $122.14 million estimate by 2.44% and climbed 29.3% year over year. The top-line strength was driven by accelerating demand from AI and high-performance computing applications, with roughly 60% of revenue coming from recurring sources and GAAP gross margin expanding to 46.3% from 43.7% a year ago. The company swung to a non-GAAP profit of $596,000 from a non-GAAP loss of $0.02 per share in the year-ago period, reflecting meaningful operating leverage as restructuring charges fell sharply. Recent orders for Cohu's DiamondX systems targeting GaN power devices underscore the broadening demand picture. Looking ahead, Cohu guided Q2 2026 revenue to approximately $144 million, plus or minus $7 million, and raised its full-year high-performance computing revenue outlook to $80 million to $100 million.

Key Takeaways

  • Accelerating AI and high-performance computing demand
  • Improving market conditions with estimated test cell utilization at 78% at end of March
  • Approximately 60% recurring revenue mix
  • Gross margin expansion to 46.3% GAAP and 46.5% non-GAAP

COHU Forward Guidance & Outlook

Cohu expects Q2 2026 sales to be approximately $144 million +/- $7 million (range of $137 million to $151 million). The company raised its FY26 high-performance computing revenue outlook to approximately $80-100 million and increased its AI-driven compute addressable market estimate to approximately $750 million. Management sees significant growth ahead in AI-driven compute based on customer engagements and design win activity, and expects its software analytics strategy to deepen customer adoption and expand long-term recurring revenue.

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COHU YoY Financials

Q1 2026 vs Q1 2025, source: SEC Filings

“We started fiscal 2026 with strong momentum, driven by accelerating AI and high-performance computing demand and improving market conditions driving an estimated test cell utilization of 78% at the end of March.”

— Luis Müller, Q1 2026 Earnings Press Release