---
schema_version: "secwatch.filing_event.v1"
accession: "0001140361-24-027114"
form_type: "8-K"
ticker: "PLAB"
cik: "0000810136"
company_name: "PHOTRONICS INC"
filed_at: "2024-05-22T23:59:59+00:00"
generated_at: "2026-06-01T10:00:11.885050+00:00"
event_type: "earnings"
sentiment: "neutral"
materiality_score: 0.65
calibrated_materiality_score: 0.65
confidence: "high"
source: SEC EDGAR
---

# Photronics Q2 revenue $217M (-5% YoY); GAAP EPS $0.58; Q3 guidance $221-229M

## Summary
- Revenue $217.0M, down 5% YoY; IC $160.9M (-4% YoY), FPD $56.1M (-10% YoY).
- GAAP net income $36.3M ($0.58 diluted EPS); Non-GAAP $28.7M ($0.46 diluted EPS).
- Taiwan earthquakes and slower post-Lunar New Year demand caused ~$3M revenue impact.
- Q3 fiscal 2024 guidance: revenue $221-229M, non-GAAP EPS $0.53-0.59 per diluted share.
- Cash from operations $76.5M; cash balance $539.2M, debt $21.8M, net cash $517.4M.

## SEC filing metadata
- accession: 0001140361-24-027114
- form_type: 8-K
- ticker: PLAB
- cik: 0000810136
- company_name: PHOTRONICS INC
- filed_at: 2024-05-22T23:59:59+00:00
- event_type: earnings
- sentiment: neutral
- materiality_score: 0.65
- calibrated_materiality_score: 0.65
- confidence: high
- sec_items: 2.02, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/810136/000114036124027114/0001140361-24-027114-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/810136/000114036124027114/ef20029616_8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001140361-24-027114
- JSON: https://secwatch.observer/filing/0001140361-24-027114.json
- Plain text: https://secwatch.observer/filing/0001140361-24-027114.txt

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.