Cohu, Inc. filed a Form 8-K with the SEC on October 28, 2026, reporting results of operations and financial condition for its third fiscal quarter ended September 26, 2026, and attaching the accompanying earnings press release as Exhibit 99.1.

Key Highlights

  • Filing date: October 28, 2026, covering the third fiscal quarter ended September 26, 2026.
  • Earnings release attached: The press release is furnished as Exhibit 99.1 and incorporated by reference into the filing.
  • Non-GAAP measures disclosed: The filing includes non-GAAP gross margin/profit, net income (loss), adjusted EPS, operating income (loss), operating expense, effective tax rate, net cash per share, and Adjusted EBITDA.
  • Non-GAAP exclusions identified: Adjustments include share-based compensation, amortization of purchased intangible assets, restructuring costs, manufacturing transition and severance costs, change in indemnification receivable, duplicate facility costs, acquisition and financing costs, fair value adjustment to contingent consideration, pension curtailment adjustments, impairment charges, and amortization of cloud-based software implementation costs.
  • Signed by: Jeffrey D. Jones, Senior VP Finance and Chief Financial Officer of Cohu, Inc.
  • Item 2.02 classification: The information is furnished, not filed, and is not subject to liabilities under Section 18 of the Securities Exchange Act of 1934, according to the filing.

Cohu Furnishes Third Quarter 2026 Financial Results Under Item 2.02

Cohu, Inc. (NASDAQ:COHU), headquartered in San Diego, California, filed a current report disclosing financial results for its third fiscal quarter ended September 26, 2026. The earnings press release, dated October 28, 2026, is attached as Exhibit 99.1 and incorporated by reference. The filing was signed by Jeffrey D. Jones, Senior VP Finance and Chief Financial Officer.

According to the filing, the company presents several non-GAAP financial measures alongside its GAAP-prepared Condensed Consolidated Statements of Operations. The filing states that "these non-GAAP measures are not meant as a substitute for GAAP, but are included solely for informational and comparative purposes," and that management believes the information "can assist investors in evaluating the Company's operational trends, financial performance, and cash generating capacity." The filing notes that reconciliations of GAAP to non-GAAP amounts are provided in schedules accompanying the release.

The filing also contains forward-looking statements within the meaning of the U.S. Private Securities Litigation Reform Act of 1995. These include statements regarding the company's fourth quarter 2026 outlook, anticipated customer qualifications, Eclipse thermal solutions, and forecasted 2027 system volumes, among others. The filing cautions that such statements "are based on current beliefs and assumptions that are subject to risks and uncertainties and are not guarantees of future performance," and identifies a range of risk factors including industry cyclicality, trade barriers, geopolitical instability, and cybersecurity threats.

What Was Disclosed

Cohu filed an 8-K on October 28, 2026, furnishing its third fiscal quarter earnings press release for the period ended September 26, 2026. The filing describes non-GAAP measures used and includes forward-looking statements subject to the company's stated cautionary language.