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ON · 10-Q filed August 3, 2026

ON earnings analysis

What we found in ON'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

ON delivered a stronger Q2, with revenue up 9% year over year and 6.2% sequentially to $1.6035 billion, while GAAP EPS improved to $0.56 from $0.41 a year earlier and a Q1 loss. Gross margin increased 0.8 percentage points year over year to 38.4%, and operating margin improved to 16.1%, led by PSG growth and better utilization. The principal new overhang is the proposed Synaptics acquisition: it is expected to close in mid-2027 but introduces regulatory, integration, debt-treatment and dilution risks, including a potential $320.0 million regulatory termination fee.

What stood out

The parts that mattered.

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

Revenue growth and EPS recovery
Q2 revenue was $1.6035 billion, up $134.8 million (+9%) year over year and approximately $93.5 million (+6.2%) sequentially from $1.510 billion in Q1 2026. GAAP diluted EPS was $0.56, versus $0.41 in Q2 2025 and a $0.08 loss in Q1 2026.
Margins and operating profit improved
Gross margin reached 38.4%, up 0.8 percentage points from 37.6% a year earlier, driven by improved manufacturing utilization and favorable mix. Operating income rose $65.2 million to $258.6 million, producing a 16.1% operating margin versus 13.2% in Q2 2025 and -3.5% in Q1 2026.
PSG drives top-line expansion
PSG was the primary growth engine: revenue increased $130.8 million to $829.0 million, including increases of $44.5 million in automotive, $22.4 million in industrial and $63.9 million in other end markets.
Liquidity remains ample
Liquidity was substantial at approximately $3.9 billion of cash, cash equivalents and short-term investments, with approximately $1.5 billion available under the revolving credit facility. Management believes these resources are adequate for at least the next 12 months.
Lower capital spending supports cash profile
Capital intensity is falling: cash used in investing activities declined to $9.4 million in the first six months from $336.6 million a year earlier, while capital expenditures were approximately 2% of revenue. Management expects full-year capex below 5% of revenue.
Significant buyback capacity remains
The company repurchased 3.1 million shares for $334.7 million in Q2 at an average $105.77 per share; approximately $5.3 billion remained under the repurchase authorization at July 3, 2026.
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.

Synaptics closing and regulatory risk
New Synaptics transaction risks include potential regulatory delay or failure to close; the merger is anticipated to close in mid-2027, while ON may owe Synaptics a $320.0 million regulatory termination fee in specified circumstances.
Merger dilution and integration exposure
The all-stock deal would issue 1.350 ON shares per Synaptics share, with Synaptics holders expected to own approximately 12% of the combined company. Future conversion of Synaptics' 0.75% convertible notes due 2031 could further dilute existing ON shareholders.
Restructuring and transaction costs persist
Merger-related costs and realignment charges remain material: Q2 included $41.2 million of restructuring, asset impairments and other charges plus $13.4 million of restructuring-related cost of revenue. The 2026 program expects $25.0 million of severance and related benefits for approximately 650 employees.
AMG industrial softness and customer concentration
AMG revenue declined $10.2 million (-2%) to $545.7 million in Q2, led by an $11.5 million industrial-market decline. The company also had one distributor representing approximately 14% of quarterly revenue.
Working-capital pressure reduced operating cash flow
First-half operating cash flow fell $87.8 million year over year to $698.8 million despite improved earnings, primarily because of unfavorable working-capital timing. Cash generation remains sensitive to collections, supplier payments and inventory management.
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 $62 Operating expenses $22 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
$0.56
Gross margin
38.4%
Operating margin
16.1%
Segment
PSG revenue: $829.0 million, up $130.8 million (+19%) year over year; gross margin 27.8%, up 1.9 percentage points.
Segment
AMG revenue: $545.7 million, down $10.2 million (-2%) year over year; gross margin 53.4%, up 2.7 percentage points.
Segment
ISG revenue: $228.8 million, up $14.2 million (+7%) year over year; gross margin 41.4%, down 0.2 percentage points.
Guidance

What they said about what is next.

The 10-Q does not provide numeric revenue or EPS guidance; management states that 2026 capital expenditures are expected to be less than 5% of revenue, versus approximately 2% of revenue in the first six months.

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 · May 4, 2026
ON Semiconductor reported better-than-expected Q1 2026 results, with revenue rising 5% year-over-year to $1.51 billion and EPS at $0.64, exceeding consensus estimates. Significant improvements in gross margin to 38.5%…
10-K · February 10, 2025
ON Semiconductor positions itself as a focused automotive and industrial semiconductor supplier prioritizing revenue growth while defending gross margin through product differentiation and a 'Fab Right' manufacturing…
10-K · February 5, 2024
ON Semiconductor positions itself to capture automotive and industrial electrification trends, emphasizing SiC capacity expansion (EFK, Hudson, Rožnov, Bucheon) and differentiated intelligent power and sensing products.…
10-Q · October 30, 2023
On Semiconductor reported Q3 revenue of $2,180.8M, essentially flat versus Q3 2022 ($2,192.6M, -$11.8M, ~-0.5%) while gross profit declined to $1,030.7M from $1,058.3M. Operating income and diluted EPS improved…

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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