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KLIC · 10-Q filed May 7, 2026

KLIC earnings analysis

What we found in KLIC'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

Kulicke & Soffa Industries, Inc. reported strong Q2 2026 results with net revenues of $242.6 million and diluted EPS of $0.66, both significantly exceeding consensus estimates. The results reflect improvements in gross margins and operational efficiency amidst ongoing macroeconomic challenges. Management expressed optimism for Q3 performance despite anticipated volatility in demand and costs associated with the winding down of its Electronics Assembly equipment business.

What stood out

The parts that mattered.

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

Strong Revenue and EPS Growth
Q2 2026 generated revenue of $242.6 million, up 49.8% from Q2 2025's $162 million, with EPS rising to $0.66 from a loss of $1.59.
Improved Gross Margin
Gross margin surged to 49.3% in Q2 2026, an increase from 24.9% in Q2 2025, underscoring stronger pricing and lower operational costs.
Debt Reduction
Total liabilities decreased to $328.4 million from $282.9 million as of October 4, 2025.
Substantial Cash Increase
Cash equivalents increased by $122.2 million to $337.9 million from $215.7 million as of October 4, 2025.
Segment Performance
Ball Bonding Equipment revenue soared 141.7% to $160.2 million, contributing 66.0% to total revenue, while Wedge Bonding Equipment fell 63.9% to $13.1 million.
Positive Cash Flow
Q2 2026 achieved $1.3 million in operating cash flow despite a $145 million decrease in short-term investments.
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.

Macro Economic Headwinds
Management indicated increasing risks from geopolitical tensions and inflation, which could impact future demand and cost structures.
Electronics Assembly Business Cessation
The winding down of the EA equipment business may continue to affect financials, with potential future costs related to employee severance.
Volatility in Semiconductor Market
Ongoing fluctuations in semiconductor demand and potential sluggishness in capital spending could adversely impact revenue.
The numbers

What they reported.

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

What survived to operating profit
Of every $100 of revenue Cost of sales $51 Operating expenses $33 Left as operating profit $16
Percentages of revenue, taken from the filing. Drawn this way because it holds whatever scale the company reports in.
Earnings per share
$0.66
Gross margin
49.3%
Operating margin
15.9%
Segment
Ball Bonding Equipment
Segment
Wedge Bonding Equipment
Segment
Advanced Solutions
Segment
APS
Segment
All Others
Guidance

What they said about what is next.

Management anticipates Q3 2026 revenue of approximately $310 million, plus or minus $20 million, and GAAP EPS of about $0.87, plus or minus 10%.

How we read the filing overall

The filing reads better 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-Q · August 6, 2025
Kulicke & Soffa reported a quarter characterized by declining revenue and margins. Net revenue decreased to $148.413 million, representing a 16.9% decline year-over-year, while gross profit saw a drop to $69.243…
10-Q · May 7, 2025
Kulicke & Soffa reported net revenue of $161.986M for the quarter ended March 29, 2025, down modestly from the prior quarter but below the prior-year quarter. The quarter included significant non-cash charges tied to a…
10-K · November 14, 2024
Kulicke & Soffa (K&S) emphasizes technology leadership in bonding and advanced packaging (RAPID Pro, APTURA, LUMINEX) and is focused on mitigating semiconductor-cycle volatility through R&D, aftermarket services and…
10-Q · August 7, 2024
Kulicke & Soffa reported net revenue of $181,650 (three months ended June 29, 2024) vs $190,917 in the prior-year quarter, with gross profit of $84,730 and operating income of $8,277 (improving from an operating loss of…

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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