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ATOM · 10-Q filed May 5, 2026

ATOM earnings analysis

What we found in ATOM's 10-Q: the parts that mattered, the offsets in the same document, and what the company said about what comes next.

Our reading of the filing · Free to read, no account needed

Atomera reported disappointing Q1 2026 results with a total revenue of $11,000, significantly missing estimates of $80,000. The diluted EPS of -$0.17 also fell short of the expected -$0.14, reflecting continued challenges in generating revenue despite a stable cash position from recent capital raises.

What stood out

The parts that mattered.

Pulled out of the filing itself, with the figures the company reported.

Significant Revenue Miss
Revenue for Q1 2026 was only $11,000, missing estimates of $80,000 by an 86.3% margin.
Increased Operating Expenses
Operating expenses increased to approximately $6.2 million from $5.5 million in Q1 2025, a rise of about 12.7%.
Liquidity Improvement
Net proceeds from equity raises were approximately $26.6 million, bolstering cash reserves to $41.1 million as of March 31, 2026.
Deteriorating Gross Margin
Gross margin declined, reflecting revenue generation challenges, as revenue was $11,000 with $126,000 in costs incurred.
R&D Investment Growth
R&D expenses increased by 6%, reaching $3.5 million, driven primarily by rising payroll and benefits costs.
Lower Interest Expense
Interest expense decreased to approximately $4,000 from $21,000 in Q1 2025, indicating improved financing conditions.
What to watch

And the other side of it.

The offsets in the same document — the things a summary that only listed the good news would have left out.

Continued Operating Losses
The company reported a net loss of $6.1 million, reflecting ongoing financial instability.
Poor Revenue Trajectory
Revenue for Q1 2026 was significantly lower than the previous year, indicating troubling trends in customer demand.
Market Acceptance Risks
The ongoing commercialization of Mears Silicon Technology faces uncertainty regarding its acceptance in the industry.
The numbers

What they reported.

What the company itself reported, taken out of the document.

Earnings per share
$-0.17
Guidance

What they said about what is next.

Outlook deferred to earnings press release / call.

How we read the filing overall

The filing reads worse than the one before it.

One reading of one document. It is not advice, and it is not a forecast.
Earlier filings

What came before.

10-K · February 24, 2026
Atomera positions itself as a licensing/IP business commercializing its Mears Silicon Technology (MST) for the $700+ billion semiconductor industry, targeting power, RF/SOI and advanced CMOS applications and licensing…
10-Q · May 8, 2025
Atomera reported Q1 2025 revenue of $4,000 and GAAP net loss of $5.209 million (loss per share $0.17), with revenue down sharply vs. Q1 2024 ($18,000). Operating loss widened to $5.463 million and operating cash flow…
10-Q · July 30, 2024
Atomera recognized its first meaningful revenue in the quarter: $72,000 (reported as $72 in thousands) and reduced operating losses versus the prior year quarter. Net loss for Q2 was $4,361,000 (reported as $4,361 in…
10-Q · April 30, 2024
Atomera reported Q1 revenue of $18,000 and a net loss of $4,822,000 (diluted EPS $(0.19)), compared with revenue $0 and net loss $5,019,000 (EPS $(0.21)) in Q1 2023. Gross margin was a loss of $15,000 (‑83.3%) and loss…

This is our reading of a public filing, not the filing. Read the original on SEC.gov · Educational only. Nothing here is investment advice.

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