Financials
Cohu Inc. (COHU) Financial Statements: Income, Balance Sheet & Cash Flow
Revenue, profitability, balance-sheet strength, and cash generation for COHU. SEC filings, statements through Jun 27, 2026.
Section freshness
Prices as of Sep 15, 4:00 PM EDT · Fundamentals checked Sep 16, 6:08 AM EDT · Statements Jun 27, 2026
Financial read
COHU latest financial snapshot.
Start with the latest reported values below. Deeper quarterly and annual statement tables follow when supplied.
Net income
-$159,000
+98.7% QoQ
Free cash flow
$8.14M
-1.8% QoQ
Balance sheet coverage
COHU balance sheet summary
Assets, liabilities, liquidity, debt, and equity sit beside income and cash-flow tables so the statement history reads as one model-ready dataset.
20 quarterly · 4 annual rows · Market data source · as of 2026-06-27
Latest period
Q2 FY2026
20 quarterly · 4 annual rows
Assets / liabilities
$1.26B
Liabilities —
Cash / debt
$219.61M
Net cash -$76.62M
Equity / working capital
$774.59M
Working capital $651.29M
Financial statements
COHU statement coverage.
Income statement, balance sheet, and cash-flow figures for COHU, with quarterly and annual history in the tables below.
Data last updated
Jun 26, 2026
Income periods
24
Balance-sheet periods
24
Cash-flow periods
24
Quarterly and annual COHU statements, sourced from SEC filings, statements through Jun 27, 2026.
Financial statement period
COHU statement history
SEC filings, statements through Jun 27, 2026 · Data last updated: Jun 26, 2026
Income statement
Quarterly and annual rows for revenue, operating leverage, earnings quality, and margin direction.
| Period | Operating income | Net income | Net income QoQ |
|---|---|---|---|
| Q2 FY2026 | $292,000 | -$159,000 | +98.7% |
| Q1 FY2026 | -$11.15M | -$12.07M | +46.3% |
| Q4 FY2025 | -$15.49M | -$22.49M | -448.4% |
| Q3 FY2025 | -$9.72M | -$4.10M | +75.7% |
| Q2 FY2025 | -$17.24M | -$16.88M | +45.2% |
| Q1 FY2025 | -$27.33M | -$30.80M | -44.2% |
| Q4 FY2024 | -$21.63M | -$21.36M | -18.3% |
| Q3 FY2024 | -$15.77M | -$18.06M | -14.5% |
Balance sheet
Balance-sheet history for assets, liabilities, liquidity, debt, equity, and shares outstanding.
| Period | Cash | Current assets | Current liabilities | Total assets | Total debt | Total equity | Debt QoQ |
|---|---|---|---|---|---|---|---|
| Q2 FY2026 | $219.61M | $788.64M | $137.35M | $1.26B | $296.23M | $774.59M | +0.1% |
| Q1 FY2026 | $210.94M | $754.20M | $117.31M | $1.24B | $296.02M | $768.99M | -0.0% |
| Q4 FY2025 | $227.05M | $749.99M | $109.08M | $1.24B | $296.08M | $785.54M | +1559.7% |
| Q3 FY2025 | $149.94M | $513.52M | $116.91M | $1.02B | $17.84M | $831.09M | -2.7% |
| Q2 FY2025 | $164.44M | $491.01M | $100.56M | $1.01B | $18.33M | $830.54M | +3.5% |
| Q1 FY2025 | $151.88M | $478.76M | $92.02M | $975.54M | $17.71M | $827.72M | +101.3% |
| Q4 FY2024 | $206.41M | $534.31M | $85.18M | $999.41M | $8.80M | $856.89M | -16.3% |
| Q3 FY2024 | $189.26M | $542.45M | $84.97M | $1.03B | $10.52M | $884.54M | +5.5% |
Cash flow
Operating cash generation, capital expenditure, free cash flow, buybacks, dividends, and cash movement.
| Period | Operating cash flow | CapEx | Free cash flow | Net income | Dividends paid | Buybacks | FCF QoQ |
|---|---|---|---|---|---|---|---|
| Q2 FY2026 | $10.44M | $2.30M | $8.14M | -$159,000 | — | -1.8% | |
| Q1 FY2026 | $10.31M | $2.03M | $8.29M | -$12.07M | — | -77.3% | |
| Q4 FY2025 | $39.84M | $3.38M | $36.46M | -$22.49M | — | +302.9% | |
| Q3 FY2025 | -$14.01M | $3.96M | -$17.97M | -$4.10M | -$1,000 | -234.2% | |
| Q2 FY2025 | $16.05M | $2.66M | $13.39M | -$16.88M | $138,000 | +163.3% | |
| Q1 FY2025 | -$10.18M | $10.96M | -$21.15M | -$30.80M | $8.45M | -344.5% | |
| Q4 FY2024 | -$1.72M | $3.04M | -$4.76M | -$21.36M | $32,000 | -131.5% | |
| Q3 FY2024 | $17.36M | $2.25M | $15.11M | -$18.06M | $8.07M | +1744.3% |
Valuation and returns
- Enterprise value
- $2.44B
- TECHi computed
- Return on equity
- -5.01%
- Market data source · as of 2026-09-16
- Return on assets
- -3.08%
- Market data source · as of 2026-09-16
- Debt / equity
- 0.38
- Current ratio 5.74
Ratio values use provider-attributed fields when available and otherwise fall back to TECHi statement math from the visible rows on this page.
Annual revenue and income multiples
Annual sales and income multiple reads use the latest annual statement when available, then fall back to trailing-twelve-month statement math from the visible quarterly rows.
- Annual income base
- -$74.27M
- Annual statement 2025-12-27
TTM valuation multiples
- TTM EBIT
- -$36.07M
- TTM operating income
Live market value is matched against trailing-twelve-month statement bases first so the multiple moves with the tape instead of anchoring to stale fiscal-year rows.
Revenue, net income, and free cash flow
Quarterly statement rows, shown on one common dollar scale so margin compression and cash conversion stand out quickly.
Efficiency
- Net income / employee
- -$13,977.674
- TTM net income divided by employees
- FCF / employee
- $12,574.001
- TTM free cash flow divided by employees
- Market cap / employee
- $851,819.028
- Live value per employee
Growth vs cost pressure
Latest quarter expense mix
Profit bridge
Other income statement lines
Balance sheet · Q2 FY2026
- Cash & equivalents
- $219.61M
- Total debt
- $296.23M
- Net cash
- -$76.62M
- Net debt position
- Total equity
- $774.59M
Balance sheet detail
- Current assets
- $788.64M
- Current liabilities
- $137.35M
- Inventory
- $140.33M
- Property, plant & equipment
- $75.47M
- Current debt
- $11.18M
- Long-term debt
- $285.05M
Debt and liquidity
Cash + short-term investments + receivables / current liabilities
Cash generation
- Operating cash flow
- $10.44M
- Capital expenditure
- $2.30M
- Free cash flow
- $8.14M
Cash-flow detail
- Depreciation & amortization
- $10.42M
- Investing cash flow
- -$852,000
- Financing cash flow
- $1.31M
Cash flow read
COHU runs cash-flow positive.
COHU is generating $8.14M of free cash, which funds buybacks (—) and dividends (—) without leaning on the balance sheet. Watch the gap between FCF and net income — a widening gap is usually working-capital noise; a persistent gap is a signal.
Frequently asked
Common questions.
What financial data is available for COHU?
TECHi shows Cohu Inc.'s income statement, balance sheet, and cash-flow statement by reported period, with each figure attributed to its source. Line items the company does not report are left blank rather than estimated.
How current are COHU's financial statements?
Each COHU statement is labelled with its reported period and source, so you can see exactly which quarter or fiscal year a figure covers and when the data was last updated.
What is Cohu Inc.'s reported net margin?
Cohu Inc. reports a net margin of -10.62% in its latest available fundamentals; the statements below show the revenue and cost lines behind it.