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UCTT · 10-Q filed August 4, 2026

UCTT earnings analysis

What we found in UCTT'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

Ultra Clean delivered strong Q2 growth, with revenue of $644.9 million up 24.3% year over year, gross margin expanding to 16.1%, and operating margin improving to 4.6% from negative 27.3%. Both Products and Services grew, supported by improved semiconductor capital-equipment demand, while the operating-profit comparison also benefited from the absence of $151.1 million in prior-year goodwill impairments. The main offset is cash conversion: a $238.9 million inventory build drove six-month operating cash flow to negative $74.4 million and free cash flow to negative $100.2 million, alongside a new $600.0 million convertible-note obligation.

What stood out

The parts that mattered.

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

Revenue accelerated to $644.9M
Q2 revenue rose 24.3% year over year to $644.9 million, and increased from $534 million in Q1 2026. International revenue grew 30.9% to $503.0 million, versus 5.4% growth to $141.9 million in the U.S.
Both operating segments grew
Products revenue increased 25.9% year over year to $572.7 million, while Services increased 13.0% to $72.2 million. Management attributed the gains to improved semiconductor-market conditions and broader customer demand.
Gross-margin expansion continued
Gross margin improved to 16.1%, up 80 basis points from 15.3% a year earlier and 30 basis points from 15.8% in Q1 2026. Products gross margin rose to 14.6% from 13.5%, aided by fixed-cost absorption, product mix and geographic volume mix.
Operating profitability returned
Operating income was $29.5 million, or a 4.6% margin, versus an operating loss of $141.8 million and a negative 27.3% margin a year ago; Q1 2026 operating margin was 2.1%. The year-over-year comparison benefits from the absence of $151.1 million of segment goodwill impairment charges in the prior-year quarter.
Term-loan repayment reduced interest burden
Interest expense declined to $1.1 million from $10.1 million in the prior-year quarter after repayment of the term loan. The company retired $481.5 million of term-loan borrowings and increased U.S. revolver commitments to $250.0 million, with $230.9 million available at quarter-end.
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.

New $615.0M gross-debt structure
The updated debt risk factor cites $600.0 million of 0.00% convertible notes due 2031 plus $15.0 million drawn on the revolver as of June 26, 2026. Note conversions or fundamental-change repurchases may require cash settlement, and cross-default provisions could make obligations immediately payable.
Convertible-note liquidity and conversion risk
The 2031 convertible-note risk factor states that, if conditional conversion criteria are met before December 16, 2030, conversions must be settled partially or entirely in cash. The $600.0 million principal amount could also be reclassified as current even absent actual conversions, reducing reported working capital.
Capped-call hedging may pressure shares
The new capped-call risk factor warns counterparties' hedge adjustments may affect the share price. The company paid $25.1 million for capped-call transactions during the first six months of 2026, and an ineffective transaction could prompt counterparties to unwind hedges.
Inventory build drove substantial cash use
Six-month operating cash flow was negative $74.4 million, compared with positive $57.4 million a year earlier, as inventory increased $238.9 million. Capital expenditures of $25.8 million brought calculated six-month free cash flow to negative $100.2 million.
Elevated tax rate limits earnings conversion
The effective tax rate was 60.3% in Q2, with $18.1 million of tax provision on operating income of $29.5 million. Discrete tax expense included $9.6 million tied to a foreign-subsidiary ownership change; six-month discrete China distribution tax expense was $15.1 million.
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 $83 Operating expenses $12 Left as operating profit $5
Percentages of revenue, taken from the filing. Drawn this way because it holds whatever scale the company reports in.
Earnings per share
$0.7
Gross margin
16.1%
Operating margin
4.6%
Segment
Products: $572.7 million, up 25.9% year over year
Segment
Services: $72.2 million, up 13.0% year over year
Guidance

What they said about what is next.

The 10-Q does not provide quantitative revenue or EPS guidance. Management expects existing cash, operating cash flow and revolver availability to be sufficient for debt service, working capital and technology-development needs for at least the next 12 months; remaining 2026 capital expenditures are expected to be funded primarily with operating cash flow and cash on hand.

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 1, 2026
Ultra Clean Holdings, Inc. reported robust Q1 2026 results with revenue of $533.7M, exceeding estimates, and an EPS of $0.31, surpassing the consensus of $0.25. The company noted strong performance in both segments,…
10-Q · April 29, 2026
Ultra Clean Holdings reported Q1 2026 revenue of $533.7M, surpassing estimates and showcasing an EPS of $0.31, exceeding the consensus of $0.25. The company demonstrated resilience with increased revenues in both…
10-K · February 23, 2026
Ultra Clean reported FY2025 revenue of $2,054.0 million (down 2.1% YoY) with Products revenue of $1,799.3 million and Services revenue of $254.7 million. The company recorded a non‑cash goodwill impairment of $151.1…
10-K · February 25, 2025
Ultra Clean reported fiscal 2024 revenue of $2,097.6 million, up 20.9% year-over-year, driven by Products revenue of $1,853.7 million (up 23.4%). Gross margin improved to 17.0% and operating profit rose to $91.2 million…

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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