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SANM · 10-Q filed July 27, 2026

SANM earnings analysis

What we found in SANM'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

Sanmina posted a strong fiscal Q3, with revenue of $3.464 billion rising 69.7% year over year and GAAP operating margin expanding 170 basis points to 6.4%; GAAP EPS was $2.12. Growth was overwhelmingly driven by Communications Networks and Cloud & AI Infrastructure, whose revenue rose 173.2% to $2.148 billion, aided by ZT Systems. Liquidity strengthened, with $1.8 billion of cash and $701.977 million of nine-month operating cash flow, but the ZT transaction has materially increased debt, interest expense, cloud-market concentration and integration exposure.

What stood out

The parts that mattered.

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

Revenue surged year over year; EPS rose
Fiscal Q3 revenue was $3.464 billion, up 69.7% year over year from $2.042 billion, although down 13.6% sequentially from $4.010 billion in fiscal Q2. GAAP diluted EPS was $2.12, up from $1.26 a year ago and $1.70 sequentially.
Margins expanded sharply
Gross margin expanded to 10.5% from 8.9% a year earlier and 8.8% in fiscal Q2. Operating margin reached 6.4%, versus 4.7% a year ago and 3.9% sequentially, on $221.225 million of operating income.
Cloud and AI infrastructure drove growth
Communications Networks and Cloud & AI Infrastructure revenue increased $1.362 billion, or 173.2% year over year, to $2.148 billion. Management attributes growth primarily to the ZT acquisition, cloud-infrastructure demand, new program wins and communications-network ramps.
Core end markets remained positive
The other end-market grouping—industrial and energy, medical, defense and aerospace, and automotive and transportation—grew 4.8% year over year to $1.316 billion, a $60.306 million increase.
Operating cash flow remained strong
Nine-month operating cash flow increased to $701.977 million from $421.578 million, while capital expenditures were $244 million, equal to 34.8% of operating cash flow. Implied nine-month free cash flow was approximately $457.977 million.
Liquidity and working-capital metrics improved
Cash and equivalents nearly doubled to $1.8 billion from $926 million at fiscal year-end, and working capital increased to $3.4 billion from $2.0 billion. Receivable days improved to 52 from 60 and inventory days improved to 91 from 94.
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.

ZT increases cloud and hyperscaler concentration
ZT integration and AI-cycle exposure are material: ZT represented 31% of quarterly revenue, 38% of nine-month revenue and 25% of total assets excluding goodwill and intangibles. The filing newly emphasizes that hyperscale customers' capital-spending cycles and long-term AI demand are difficult to predict.
Debt and interest expense rose after ZT deal
Acquisition financing increased leverage and interest burden: $2.2 billion was outstanding under the New Credit Facility at June 27, 2026, and quarterly interest expense rose to $32 million from $5 million a year earlier. The company has hedged $1.45 billion of notional borrowings at an approximately 4.9% effective rate.
CPS margin weakened on inefficiencies
CPS gross margin declined to 12.8% from 14.7% a year ago, which management attributes primarily to manufacturing inefficiencies. This is notable because CPS is the company's higher-margin business mix strategy.
ZT earn-out and integration costs remain
ZT-related costs and contingent consideration remain meaningful: quarterly acquisition, integration and other expense was $21 million, including a $13 million fair-value adjustment, while the contingent-cash-consideration liability was $183 million. The undiscounted potential payout ranges from $0 to $450 million.
Tax rate rose materially
The effective tax rate increased to 35% from 20% a year ago, driven primarily by non-deductible acquisition charges and closure and settlement of the fiscal 2008–2010 IRS audit. Quarterly tax provision rose to $66 million from $19 million.
Large-customer concentration persists
Customer concentration remains elevated: the top 10 customers accounted for 67% of sales, and one customer represented at least 10% of quarterly net sales. A reduction in hyperscaler or other large-customer orders could have an outsized revenue effect.
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 $90 Operating expenses $4 Left as operating profit $6
Percentages of revenue, taken from the filing. Drawn this way because it holds whatever scale the company reports in.
Earnings per share
$2.12
Gross margin
10.5%
Operating margin
6.4%
Segment
Industrial & Energy, Medical, Defense & Aerospace, and Automotive & Transportation: $1.316 billion
Segment
Communications Networks and Cloud & AI Infrastructure: $2.148 billion
Guidance

What they said about what is next.

The 10-Q does not provide numerical revenue or EPS guidance. Management states that existing liquidity should meet working-capital requirements for at least the next 12 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 · April 27, 2026
Sanmina reported a material revenue jump in Q2: net sales increased to $4,013,271 (thousands) (up 102.3% YoY) driven by Communications Networks and Cloud & AI Infrastructure. Gross margin was largely stable at 8.8% for…

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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