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PLAB · 10-Q filed June 11, 2026

PLAB earnings analysis

What we found in PLAB'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

Photronics, Inc. reported Q2 FY26 financial results with revenue of $209.9 million and diluted EPS of $0.42, missing consensus estimates of $216.3 million and $0.53 respectively. Both revenue and gross margins reflected a downturn compared to previous periods, largely influenced by decreased demand in the Integrated Circuit segment. Management anticipates continued challenges ahead based on current market dynamics.

What stood out

The parts that mattered.

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

Revenue Decline
Revenue decreased by 6.7% from Q1 FY26 and 0.5% from Q2 FY25, totaling $209.9 million.
EPS Misses Estimates
EPS was reported at $0.42, which fell below the estimated $0.53.
Operating Margin Decline
Operating margin dropped to 20.1% from 24.4% in Q1 FY26.
Cash Reserves Increase
Cash and cash equivalents rose to $511.5 million from $492.3 million as of October 31, 2025.
Capital Expenditure Guidance
Management expects capital expenditures to be approximately $330 million for FY26.
Positive Foreign Currency Impact
Other income improved significantly, increasing $37.5 million compared to Q2 FY25, primarily due to favorable foreign currency movements.
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.

Decreased IC Segment Demand
IC revenue decreased by 17.9 million (10.8%) from Q1 FY26, primarily due to delayed design releases.
Rising Costs Pressure Gross Margin
Gross margin fell to 31.3% in Q2 FY26 from 36.9% in Q2 FY25, attributed to increased labor and manufacturing costs.
Market Cycle Volatility
Management indicated potential volatility in the semiconductor industry could impact future sales and profitability.
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 $69 Operating expenses $11 Left as operating profit $20
Percentages of revenue, taken from the filing. Drawn this way because it holds whatever scale the company reports in.
Earnings per share
$0.42
Gross margin
31.3%
Operating margin
20.1%
Guidance

What they said about what is next.

Management expects revenue for Q3 to range between $207M-$215M and non-GAAP EPS between $0.39-$0.45, citing a cautious outlook.

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-Q · March 11, 2026
Photronics reported Q1 revenue of $225.066M (up $12.928M or +6.1% year-over-year) and diluted EPS of $0.74 (up $0.06 or +8.8% year-over-year). Gross margin compressed slightly to 35.0% (down ~0.6ppt Y/Y) while operating…
10-K · December 17, 2025
Photronics presents itself as a global, single‑segment leader in photomasks with targeted R&D for advanced nodes (7nm and below, EUV) and AI‑grade photomasks, supported by 11 manufacturing facilities worldwide.…
10-Q · March 13, 2025
Photronics reported quarterly revenue of $212,138,000 and diluted EPS of $0.68 for the three months ended February 2, 2025. Revenue and margins contracted modestly versus the prior year while net income and EPS rose…
10-Q · September 5, 2024
Photronics reported quarterly revenue of $210,984 (in thousands), down versus both the prior quarter and prior year, with gross profit of $75,138 and operating income of $52,148. Diluted EPS was $0.55, up from $0.44 a…

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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