{"schema_version":"secwatch.filing_event.v1","accession":"0001140361-23-042837","form_type":"8-K","ticker":"PLAB","cik":"0000810136","company_name":"PHOTRONICS INC","filed_at":"2023-09-06T23:59:59+00:00","discovered_at":"2026-05-14T18:03:36.699514+00:00","generated_at":"2026-06-10T23:41:08.191915+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"neutral","materiality_score":0.55,"calibrated_materiality_score":0.55,"confidence":"high","headline":"Photronics Q3 rev $224.2M (+2% YoY), GAAP EPS $0.44, guides Q4 rev $222-232M","bullets":["GAAP net income $27.0M ($0.44/diluted) vs $31.2M ($0.51) YoY; non-GAAP $31.6M ($0.51).","IC revenue $163.1M (+1% YoY); FPD revenue $61.1M (+4% YoY); both down ~2% sequentially.","Cash from ops $85.9M; capex $21.1M; ending cash $448.5M; total debt $26.7M.","Q4 FY2023 guidance: revenue $222M-$232M, non-GAAP EPS $0.51-$0.59.","Management cites temporary demand slowdown in some end markets; long-term outlook positive."],"urls":{"canonical":"https://secwatch.observer/filing/0001140361-23-042837","json":"https://secwatch.observer/filing/0001140361-23-042837.json","markdown":"https://secwatch.observer/filing/0001140361-23-042837.md","text":"https://secwatch.observer/filing/0001140361-23-042837.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/810136/000114036123042837/0001140361-23-042837-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/810136/000114036123042837/brhc20058525_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-10T23:41:08.191915+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[{"claim_id":"a5a8037ece1cafbb7b63c8f38b2a632a362bd722","claim":"PHOTRONICS INC reported third quarter of fiscal year 2023 ended July 30, 2023 results: revenue $224.2 million, net income $27.0 million, or $0.44 per diluted share, EPS $0.44 per diluted share. Guidance initiated.","evidence_excerpt":"risks. As the world’s largest merchant photomask manufacturer, we are well positioned to benefit from these ongoing trends.” Third Quarter Fiscal 2023 Results • Revenue was $224.2 million, up 2% year-over-year and down 2% sequentially • GAAP net income attributable to Photronics, Inc. shareholders was $27.0 million, or $0.44 per diluted share, compared with $31.2","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/810136/000114036123042837/0001140361-23-042837-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"third quarter of fiscal year 2023 ended July 30, 2023"},{"label":"Revenue","value":"$224.2 million"},{"label":"Net income","value":"$27.0 million, or $0.44 per diluted share"},{"label":"EPS","value":"$0.44 per diluted share"},{"label":"Guidance","value":"initiated"},{"label":"Result","value":"reported results"}],"fact_type":"earnings_release"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}